Home Fruit trees How long to open a SP. Collecting documents for registration of an individual entrepreneur! Obtaining documents from the tax office

How long to open a SP. Collecting documents for registration of an individual entrepreneur! Obtaining documents from the tax office

For each extraordinary person, endowed with the ability to make money in a different way than the majority of officially employed, mercilessly oppresses society. This is because “it’s not accepted in our country”, “everyone works - and you work,” “you will be left without a pension, you will be provided with a hungry old age,” and so on. A way out of the situation is possible: opening an individual entrepreneur, that is, registration in tax authority as an individual entrepreneur. The length of service in this case will start from the date of registration, and social guarantees for a comfortable old age are provided. Ideal for freelancers.

The opening of an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity gives new opportunities for business and allows you to additionally attract third-party capital from investors. There are many advantages, and for each type of activity, for each individual entrepreneur, they are different.

We present you with step-by-step instructions for opening an IP from scratch.

A package of documents for opening an individual entrepreneur

By the way, about the types of activities. The OKVED classifier contains a complete list of them, and before writing an application, you will need to familiarize yourself with it and choose several types "for yourself". It is better to choose several, with a future perspective. This foresight will help you save money: in the future, when you add (change) OKVED codes, you will be obliged to pay the state duty. The very first OKVED, chosen by you, must correspond to the main type of activity, the rest - additional or related. If in doubt, you can consult a specialist.

Correct choice of OKVED- this is not a simple formality: there are a number of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.

The application is filled in according to the P21001 form (you can take it from the tax office or download it on the Internet). Your personal data and selected in advance are entered there OKVED codes... If you submit the application yourself (not by mail or through a trusted person), then the signature at the notary can not be certified, although in order to avoid mistakes when filling out (and there may be many of them, despite the seeming simplicity of the document), it is still recommended to contact this specialist ... It will cost several hundred rubles: quite an acceptable price in exchange for ensuring that the application is received the first time. Copies of all pages of the passport should also be certified there.

The state duty for opening an individual entrepreneur is now 800 rubles. This payment can be made at any branch of the bank, the main thing is not to lose the receipt. So, what includes the package of documents submitted to the tax office:

  • Application for registration of individual entrepreneurs;
  • Copies of all pages of the passport (including blank ones);
  • Copy of TIN (if any);
  • Receipt for payment of a contribution to the treasury, that is, state duty.

If you do not have a TIN, then in parallel you can apply for registration, although usually this document do when the registration of the individual entrepreneur is already underway (within 5 days after the submission of the corresponding application), or even after the end of registration. This point can be clarified with the employee tax office.

Application for registration of individual entrepreneurs

Please note: you need to submit documents to the IFTS according to your registration address, that is, taking into account the territorial affiliation of the tax. Otherwise, your application will be rejected and you will lose time.


So, the reasons for refusing to register an individual entrepreneur:

  • The wrong body of the Inspectorate of the Federal Tax Service has been selected;
  • Incorrectly drafted documents;
  • Not the entire package of documents is presented;
  • From the day you were declared bankrupt (according to the previous type economic activity) one year has not yet passed;
  • The prohibition imposed on the conduct by you is in force entrepreneurial activity by the court.

In addition, for a person who has not reached the age of majority, there must be an opinion of the court or guardianship authorities, indicating that he has achieved a state of full legal capacity. The marriage of a person under 18 years of age is also considered a condition for providing the opportunity to open an individual entrepreneur.

In all other cases, subject to consultation with a notary on filling out an application for registration of an individual entrepreneur, you are guaranteed a positive answer. The term for registration of an individual entrepreneur in the tax office is five working days. You will receive two documents: OGRNIP and EGRIP plus TIN, if an application has been submitted. They can be handed over to you either personally or by postal mail at your place of residence. Better, of course, to pick up so securities on one's own.

Registration of an individual entrepreneur in the tax

Next, you will need to decide on the taxation system. Many individual entrepreneurs choose the simplified tax system (simplified tax system), but note that since 2013 it has been called the patent taxation system. If you plan to work closely with companies that take into account VAT in prices, then you better choose the OCH (main system). Then the income tax will not be 6%, as in the case of the “simplified”, but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan on hiring more than 15 employees, OCH cannot be avoided. UTII ("imputation") is now rarely used, this issue is resolved in the bodies of the municipality.

If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax not 6%, but 5-15%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult with an economist.

Choosing a taxation system other than OCH, which is applied by default, you will need to write a corresponding statement, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business.

Registration of an individual entrepreneur with the Pension Fund of the Russian Federation and the Social Insurance Fund

After receiving the relevant documents, you will need to contact the pension fund. The tax office will inform you about the “birth” of a new entrepreneur immediately, but you will need to come in order to clarify the amount of mandatory monthly insurance premiums, which will exactly ensure your retirement future. To obtain the required details, you will need copies of the following documents:

  • OGRN;
  • EGRIP;
  • SNILS;
  • Passport.

If you hire employees (become an official employer), then additionally the PF provides labor contract, work book and SNILS (payer's certificate), and in addition, you will also have to register with the FSS. You can register with the FSS ( social insurance) and in the event that you personally need a vacation, maternity leave or sick leave. In short, registration with the FSS provides additional social guarantees. Contributions to both the Pension Fund and the FSS can be paid either every month, or immediately deposit the amount for the entire year. The staff will help you calculate it. The total payment is usually just over 1,000 rubles.

Do I need a current account for an individual entrepreneur?

Additionally, you will have to register with Rosstat. It will also take a maximum of several days, and at the end of the procedure you will receive an extract that you will need to present to the bank when opening a current account (p / s) of an individual entrepreneur. P / s is not a prerequisite for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties within the framework of one contract, the law obliges you to this formality. And it will be more convenient for you. After opening a bank account, you will be connected to the client-bank service for convenient payments (and their acceptance) by bank transfer.

How much does it cost to open an IP?

If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2,000 rubles, including state fees and overhead costs (notary, photocopies, etc.). If you open a bank account, then add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.

If you contact the office, which will do everything for you, then opening an individual entrepreneur will cost you 5000-7000 tr.

It is done

After all the formalities have been settled, you can safely begin to exercise your rights as an individual entrepreneur, not forgetting, however, about your responsibilities. Tax reporting in the case of choosing the simplified tax system is quite possible to conduct independently, the same applies to UTII, but entrepreneurs usually hire an accountant to work on the main system. Depending on the system chosen, the duration of the reporting period can be different: once a month, once a quarter or once a year.

Video recording of step by step registration as an individual entrepreneur:


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If you decide to open your own business and settled on such a form of ownership as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, and on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

After you have decided on your business and your choice fell on an individual entrepreneur, and not an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your expenses by about 2-5 thousand rubles.

We will discuss the general cost estimate at the end of the article.

In fact, you have several options for your actions:

  • Registration of an individual entrepreneur via the Internet - for this you can use the official tax service or carry out this operation through the website of the State Services.
  • Personally submit an application to the tax office.
  • Use the services of an online service or entrust this matter to lawyers.
  • Another option is to register an individual entrepreneur through the MFC of your area.

Immediately, we note that when registering an entrepreneur, unlike an LLC, you will need to indicate the address according to your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let's note a couple more nuances, or as Lifehack says:

  • When registering, you will need to pay a state fee of 800 rubles, but you do not need to pay it if you register with an employment center as an unemployed person. But, on the one hand, you will save money, and on the other hand, you will increase the time and add unnecessary steps when opening an entrepreneur.
  • If you do not have a TIN, then you can first submit to the tax Required documents to obtain it, and register with this number, but this will increase the time frame. However, when registering an individual entrepreneur, you will be automatically assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open IP yourself - step by step instructions 2017

Step 1. Choosing a tax system

Before answering the question of how to register an individual entrepreneur, you need at the first stage to decide on the tax system that you will apply.

Choosing the right one can both simplify your accounting and reduce your tax costs. The optimal and rational choice of the tax system will allow you to extract more profit from your business.

On this moment there are only 5 types of tax systems used in Russia:

  • - a general system that is suitable for all types of activities, in fact, the most difficult to manage and burdened the largest number taxes.
  • - the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It is somewhat more complicated, however, if there are confirmed expenses, these are “income reduced by the amount of expenses”. In this case, the rate ranges from 5 to 15% depending on the region. However, this type of taxation has limitations.
  • - the unified tax on imputed income is also a special tax. a regime, the peculiarity of which is that the calculation of taxes is carried out on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to apply until 2018.
  • - refers to special modes. The activity is carried out on the basis of the acquired patent, while, as with UTII, the level of income does not affect the taxes paid.
  • - agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically conduct activities on the OSNO. The transition to the simplified taxation system or the unified agricultural taxation system is best carried out together with the submission of documents for opening an individual entrepreneur, this is done on the basis of an application for the transition to the simplified taxation system. In addition, you have 30 days from the date of registration with the Federal Tax Service to submit this application. Otherwise, it will be possible to switch to the simplified tax system only with next year.

STEP 2. Selecting OKVED codes

You have probably already decided on the type of your activity, OKVED codes are used to describe it, they are mandatory and will be indicated both during registration and when reporting to the tax office.

First, you need to decide on the main activity, its code will be the main one, then you should select additional codes for those activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application for opening an individual entrepreneur

The next step you will need to fill out an application in the form P21001, detailed instructions, disassembled by example and the form can be downloaded from our website.

It is worth noting an important detail when submitting an application:

  • If you submit it in person, then it is signed only in the presence of an employee of the Federal Tax Service, to whom you provide the document.
  • If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of the state fee

The next stage, before registering an individual entrepreneur with the tax office, is the payment of the state fee, which is currently 800 rubles.

You can pay in two ways, depending on which one you like best:

  • Pay the receipt at Sberbank or any other credit institution making this payment.
  • Pay on the FTS website.

STEP 5. Transition to a simplified taxation system

Once again, we draw your attention to the fact that when registering, the entrepreneur will automatically apply the general system (OSNO).

The transition to the simplified tax system (simplified tax system) is carried out according to the corresponding application:

  • It can also be submitted within 30 days from the date of registration. Otherwise, the transition to the simplified tax system can be carried out from next year, and the application is submitted from October 1 to December 31.
  • The transition to UTII is carried out through an application for organizations and for. This can be done within 5 days after the start of the activity corresponding to the taxation system.
  • The transition to ESHN is carried out by. This can be done only once a year.
  • must be provided 10 working days prior to the application of this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an individual entrepreneur:

  1. Statement on the state. registration as an entrepreneur (form P21001) - provided in one copy. Stapling is optional for personal filing. Only "sheet B" is printed in 2 copies, it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
  2. A copy of all pages of the passport.
  3. Receipt of paid state duty (800 rubles).
  4. When switching to a simplified system, a corresponding statement is attached.
  5. Copy of TIN, if of this issue no, it will be automatically assigned.

In the tax office, to which you will submit the documents, you should clarify whether it is necessary to staple an application in the P21001 form and copies of the passport pages. In some tax authorities this is not required, in others it is not. In order not to be mistaken and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be assigned a date for receiving the certificates. Since 2016, the registration period is 3 working days, previously this period was 5 days. Next, you will need to obtain certificates. You will not need to carry out other actions in the tax office.

STEP 7. Obtaining documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

  1. - certificate that you are an individual entrepreneur.
  2. Extract from EGRIP on 4 sheets (extract from the unified state register of individual entrepreneurs).
  3. Notification that you are as physical. persons are registered with the tax office.
  4. Statistics codes from Rosstat will be required further in the work.
  5. Notification of registration as a payer of insurance premiums to the FIU. On given code you will make annual payments to the individual entrepreneur for yourself (fixed payments).

STEP 8. Registration of an individual entrepreneur in the funds

If you are going to carry out activities on your own, without involving hired workers, then this item can be skipped, but if you have at least 1 employee, then you will need to do it, read more about this in our article. Note that if you miss the deadline established by law, you may be fined.

Actions after registration

Further actions are no longer necessary and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics offices of your area.

Using the cash register (abbreviated KKM or KKT):

  • When providing services to the population (individuals), regardless of the taxation system, you can use the forms strict accountability(BSO) instead of cash register equipment. They are selected according to the OKUN classifier. The use of SSR will simplify your business and reduce unnecessary costs, but if you make settlements with organizations, then you will not do without a cash register. It should be noted that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
  • When working on a patent or UTII, the use of KKM is also not necessary, while instead of a cash register check, a cash register, a receipt or a sales receipt can be issued.
  • Notaries and lawyers are allowed to work without the use of KKM.
  • Also, on any taxation system, there is a certain list of activities in which it is possible not to apply KKM.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a press. Although this is far from always possible and advisable. ...

Checking account

Maintaining accounting SP

Finally, you will need to decide on. After all, you can do it personally, invite a visiting accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Costs table when registering an individual entrepreneur

Name Sum Note
State duty RUB 800 Necessarily
Checking account registration 0-2000 rub. Not required, but most of the time registration is free
Making a seal RUB 650-1200 Not necessary. The price depends mainly on the printing tooling
Legal services for starting an entrepreneur 1000-5000 rub. If you decide to resort to the help of lawyers, and not do everything yourself
Notarial services RUB 1000 Certification of an application for registration of an entrepreneur, if it is submitted through a representative
Total From 800 to 8200 rubles. Depending on your actions

Possible reasons for refusal to register

There are cases when tax authorities may refuse to register as an individual entrepreneur:

  • The presence of typos in documents and the provision of incorrect information.
  • Not the entire list of required documents was provided.
  • The documents were submitted to the wrong tax authority.
  • An individual was banned from doing business and its term has not yet expired.
  • Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

Hello! In this article, we will take a closer look at how to open an IP correctly, by going through the entire procedure for filling out documents step by step, spending a minimum of time, money and nerves. We will analyze 3 options for preparing documents for registration of an individual entrepreneur, so that you choose the most convenient one for yourself. This is the most detailed instructions in the Internet!

Who can become an individual entrepreneur

An individual entrepreneur on the territory of the Russian Federation can become a citizen of the country over 18 years old, if he is not a member of a municipal or public service... In addition, you will be denied registration if you were declared bankrupt less than a year ago.

How much does it cost to open an IP

To officially obtain the status of an individual entrepreneur, you need 800 rubles to pay the state fee.

But this amount can be increased to 7,000 rubles:

  1. If you will not submit all documents in person, then you will need the services of a notary. They will cost from 400 to 1500 rubles.
  2. If you are planning to deal with non-cash payments and bills, then you will need a bank. Its opening will cost from 0 to 3000 rubles.
  3. An individual entrepreneur has the right to work without a seal, but in practice there are a lot of cases when it turns out to be far from superfluous (for example, for banking operations). Its production costs from 500 to 1500 rubles.
  4. Moreover, the entire registration process can be placed under the control of specialized companies. The cost of their services depends on the region and usually ranges from 1000-5000 rubles. But we do not recommend doing this, because our article describes everything in detail and you yourself will cope with the procedure.

So, in order to issue an IP you will need:

  1. Passport and photocopies of all its pages.
  2. TIN (if you do not have one, then you need it in parallel with the registration of the individual entrepreneur).
  3. Application for registration of an individual entrepreneur (Form R21001), one copy.
  4. Receipt for payment of 800 rubles of state duty.
  5. If necessary - an application for the transition to the simplified tax system (Form No. 26.2-1), two copies.

In the article, we will dwell in more detail on the registration application. It is with him that the main hassle is connected, and unpleasant mistakes are most often made in him.

You can download all documents and filling samples towards the end of the article.

Choosing OKVED

These are the codes of the activity that you indicate when registering it.

It is necessary to decide on your codes before filling out the registration application, since they will be useful there. The list of them is huge, and the law does not limit the choice of entrepreneurs.

First, you specify the main code most accurately describing your future activities, a then choose all more or less suitable.

  • Download OKVED2

Even if you will not deal with some industry at the beginning, but perhaps include it in your work later, its code should be indicated. "They won't ask you" for too long a list, but adding OKVED codes after registration can be troublesome.

The main OKVED code will depend on:

  1. insurance tariff of the FSS;
  2. in some cases, the tariff tax rate;
  3. benefits provided for certain types of activities;
  4. need additional information and accreditations (for example, for entrepreneurs registering for the first time with codes 80.85, 92, 93, a criminal record will be required).

Tax regimes for individual entrepreneurs

Before finally deciding on the tax regime, all the options need to be calculated, and only then make a choice. UTII and Patent will depend on the type of your activity, and OSNO and STS from profit.

OSNO
(general)

USN (simplified) UTII (imputed) Patent
The base tax you are at, unless you have filed other claims. Suitable for everyone, but far from the most profitable for small companies. The most common tax for small businesses. Possible in companies with up to 100 employees. Typically used in the service and trade sectors.

A limited list of activities and cities to which the system is applicable.

Paid on income from their activities. 6% of all income is paid - more profitable with low costs;

or 15% of profit (income minus expenses) - it is more profitable for large expenses, if they are confirmed and taken into account.

up to 50% of the amount paid to the Pension Fund. If there are no employees, a reduction is possible up to 100% An entrepreneur buys a patent for each specific type of activity
Quarterly reporting If there is no income, you do not need to pay The tax will have to be paid even if there is no income.
Once a year, it is submitted to the tax book of income and expenses

It is easy to keep records, the rate depends on the type of activity, the number of employees, area and other parameters. Expenses are not included.

No more than 100 employees. No more than 15 employees

The modes can be combined if desired. Only USN and OSNO are not compatible, you will have to choose one of them.

It is best to start registering an individual entrepreneur right away with a simplified form. Later you can easily switch to UTII or Patent.

Step-by-step instructions for opening

Below we will compare all 3 methods that will be discussed. They are all free, so feel free to use.

Service "My business" Through the bank "Point" On one's own
15-20 minutes.

Fast filling of documents.

15-20 minutes.

You only waste time on calling and talking with the manager.

From 2 hours.

Long and dreary without automatic mode fill in everything.

A clear understanding of the process No need to delve into the process It's easy to get confused and make mistakes
Is free Is free Is free
There are profitable partnership programs with banks You cannot refuse to open a current account If you need a current account, you will have to look for a bank yourself
Automatic completion of addresses and codes The main work will be done by specialists Do everything with your hands.

Method 1: Registration of an individual entrepreneur via the Internet service "My business"

The service generates all the documents for you and you don't have to fill out each one separately. This is a big plus!

First you need go to the site "My business" and register.

It will take two minutes. Enter your name, email, phone number, come up with a password, and you can start registering an individual entrepreneur. Filling out documents for registration of an individual entrepreneur in My Business is free.

The service will clearly guide you and give you tips during registration. The entire procedure will take approximately 15 minutes.

Step 1: Enter personal data

Get your passport and TIN. When filling out, please note that the place of birth (like all other items) is filled in strictly as indicated in the passport.

Step 2: Enter address data

First you need to enter the address, autocomplete will prompt with correct spelling street names and will automatically give you the postcode and code of your tax office.

Step 3: Choose an activity

The service greatly facilitates the selection of OKVED codes. It is enough to put one check mark on suitable form activities as adjacent codes will be automatically selected from all possible groups. Choosing OKVED manually, you would be faced with a long and monotonous reading of the entire list. We mark everything even remotely suitable, then you will be asked to choose one main type.

Step 4: Select the USN mode (optional)

As a result, you will receive a completed application for the transition to the "simplified" system, which will remain to be printed, signed and submitted to the tax office (you can do this immediately, along with the rest of the documents). If you decide to refrain from switching to the simplified tax system, then you can simply not print this statement.

Step 5: Open a bank account (optional)

The service will offer you a list of partner banks with a description of their advantageous offers... You can also select the "Other bank" item, you will have to contact the bank yourself. We have already prepared for you banks for opening a current account for individual entrepreneurs.

Step 6: Download and print documents, take them to the tax office

The already completed ones will be available for download:

  • application for registration of an individual entrepreneur;
  • application for the transition to the simplified tax system;
  • receipt for payment of the duty;

Also, the service will give you a cheat sheet (step by step instructions) with the address of your tax office, where you need to submit documents. It will contain information on what to do with the documents, how to submit and what to do after registering an individual entrepreneur, etc.

Then you follow the instructions and thus make no mistakes. As you can see, the service is good and convenient! Register and complete documents.

Method 2: Registration of individual entrepreneur through Tochka bank

V this way all documents will be prepared for you free of charge + they will automatically open a current account in the Tochka bank (aka Otkritie bank).

This method is not suitable if you do not plan to open your current account with the bank.

Your actions during registration:

  1. Go to the bank's website;
  2. Leave your phone number;
  3. You are waiting for a call, all documents will be filled in according to your words;
  4. You meet with the manager, sign documents;
  5. You are waiting for a letter from the tax office about the results of registration;

After successful registration of the individual entrepreneur, a bank account will be automatically opened. It's fast and convenient! Moreover, the conditions for opening a current account in the Tochka are beneficial for entrepreneurs.

Method 3: Self-registration of IP - step-by-step instructions

If you decide to go through the entire procedure yourself, routinely, then the procedure will be as follows:

Step 1. Fill out an application for registration of an individual entrepreneur (Form 21001).

  • This can be done manually on a printed form or electronically, but please note that if you choose electronic filling, on Sheet B, the full name and signature will in any case have to be written by hand (black pen, printed capital letters). It is better to leave this place empty before joining the IFTS and fill it out with a tax officer. In many regions, this is a must.
  • Any other corrections or additions in pen on the printed statement are not permitted.
  • If you are not personally submitting an application to the tax office, then the signature must be certified by a notary (this service will cost about 500 rubles).
  • You do not need to stitch or fasten the sheets. Documents should always be printed on one side.
  • If sheet 003 is not completed, then it is not required to provide it.

Step 2. Pay the state fee.

Step 3. Make photocopies of your passport (with registration) and TIN.

Step 4. Fill out an application for the simplified tax system (in duplicate), if you have chosen this type of taxation. You can submit it immediately or within a month after registration.

Step 5. Take the documents to the registering authority.

Step 6. Return for the results in three working days.

As you can see, everything will have to be filled out on the computer with your own hands, which is not very convenient. So use better the first 2 ways!

Samples of completed documents

Below you can see and even download samples of documents for registration of an individual entrepreneur.

Sample application for registration of an individual entrepreneur

It looks like this:

  • Download the completed application form for opening an individual entrepreneur (Р21001)
  • Download a blank application form for self-completion

Sample receipt for payment of state duty

Looks like that:

  • Download a sample receipt (Excel format)
  • Sample receipt for payment of state duty (PDF format)

Sample application for the transition to the simplified tax system

It looks like this:

  • Sample application for the simplified tax system (PDF format)
  • Download a sample application for the simplified tax system (Excel format)

How and where to pay the sole proprietorship registration fee

For 2017-2018, the state fee for registration of individual entrepreneurs is 800 rubles. You can pay for it at Sberbank. How she looks and her sample is above.

The details of your tax office can be found in the department itself or on the website nalog.ru. The KBK code depends on whether you will apply to the Federal Tax Service Inspectorate or to the MFC. 18210807010011000110 and 18210807010018000110, respectively.

In some branches of the Inspectorate of the Federal Tax Service, payment terminals are installed, which simplifies the payment of state duties, because this can be done directly at the tax office.

We take the completed documents to the tax office

So, the documents have been collected, it's time to bring them to the tax office. Let's check the list:

  1. Statement of state registration SP.
  2. Photocopies of all pages of the passport.
  3. Photocopy of TIN.
  4. Paid receipt of state duty.
  5. If you go to the simplified tax system - the corresponding statement.
  6. If you are not a citizen of the Russian Federation - a photocopy of your residence permit or temporary residence permit.
  7. If the actual mailing address differs from the registration - Form No. 1A.

You can take the documents directly to the tax office, which was indicated when filling out the documents.

As confirmation of receipt of documents, the IFTS will give you a receipt. Please note that even if registration is denied, neither the documents submitted for registration, nor the paid state fee will be refunded.

If you cannot take the document personally

If a third party, and not yourself, will submit and receive documents from the tax office, then you must:

  1. Fill in and certify a power of attorney with a notary.
  2. Also certify a copy of your passport, your signature on the application.
    If you send documents by mail, this should only be done by a valuable letter with an inventory.

Obtaining documents from the tax office

Consideration of documents in the Federal Tax Service Inspectorate will take 3 working days (before it was 5), after which you will be successfully registered as an entrepreneur or receive a refusal.

At the tax office where the documents were submitted, you will be given:

  1. OGRNIP (Certificate of state registration of an individual as an individual entrepreneur).
  2. EGRIP (Extract from the state register individual entrepreneurs).
  3. Form 2-3-Accounting (Notification of registration with the tax authority).
  4. Depending on the branch, a notification of registration with the Pension Fund of the Russian Federation, a certificate of registration of the policyholder with the MHIF and a notification of the assignment of statistics codes from Rosstat may also be issued. If all or part of these documents were not issued to you at the tax office, then you will have to obtain them yourself.

If you have ticked the appropriate mark on sheet B, then the documents from the tax office can be sent to you by mail. They will be sent to the registration address. To receive letters to the actual address, you need to submit an application in the form No. 1A.

What to do after registration

The documents were received, the registration of the individual entrepreneur with the tax office was successful.

  1. Check your details on Tax.ru.
  2. Register in statistics, PF and for some types of activities in Rospotrebnadzor (depending on your OKVED, the list of codes for which registration is required can be downloaded here). The tax authorities do not always register an entrepreneur. Although it is generally accepted that you will be automatically registered with the Pension Fund and statistics, in fact this often does not happen, and you will have to do everything yourself. If you have employees, you will have to go to register with the pension in mandatory... Learn more about processes.
  3. If necessary, order a seal. Individual entrepreneur in Russian Federation it can work without a seal, but in many situations it is indispensable (for example, with regular banking transactions), in addition, the presence of a seal will help to save money on certification of signatures by a notary in the future. You can order it from any of the many companies that manufacture seals and stamps by providing:
  • photocopy of TIN;
  • a copy of the passport and registration on one sheet;
  • photocopies of OGRN and EGRIP.
  1. If non-cash receipts are planned, it is worth opening a bank account. You will need the same documents as for making a seal.
  2. If necessary, purchase and register with the tax office.

Why may they refuse to open an IP

An individual entrepreneur may be refused registration if:

  1. Not all documents are presented or not there.
  2. Errors or false information were found in the documents.
  3. SP is already registered or less than a year was declared bankrupt ago.
  4. Registration is hindered judgment, there is a ban on entrepreneurial activity.

If you receive a refusal, you can appeal it to the IFTS. Only after that you can go to court, but this procedure will be quite expensive. It is much cheaper and faster to submit documents again and pay the state fee.

What does the IP status give

  1. This gives a lot of freedom both in the provision of services and in cooperation with other companies. The company providing services is more likely to conclude an agreement with an individual entrepreneur than with a simple individual, because the relationship with the latter can always be designated as labor, with additional taxes being charged to the employer.
  2. You yourself pay your taxes and contributions to funds, which means you yourself manage your income.
  3. Before the law, you are responsible with your property. Therefore, individual entrepreneurs should always be careful not to go into debt.

Pros and cons of an individual entrepreneur relative to a legal entity (LLC)

Answers to frequently asked questions

Is the individual entrepreneur allowed to change the name?

The individual entrepreneur has the right to come up with any name that does not infringe on the rights of another registered company, but the documents should only use the individual entrepreneur's full name.

Is it possible to register an individual entrepreneur not by registration, but at the address of stay?

This option is possible only if you do not have a permanent residence permit, but a temporary one is given for a period of more than six months. After registration, you can engage in entrepreneurial activity anywhere in the Russian Federation.

Is retirement credited to an individual entrepreneur?

Yes. It starts from the day of registration and does not depend on the income of the entrepreneur.

Can an individual entrepreneur make notes for himself in the labor law?

Theoretically possible, but pointless. An individual entrepreneur has the right to hire himself / herself, conclude an agreement with himself, enter this into work book, but also to pay for themselves pension and insurance contributions as for an employee, which in practice is too expensive.

Can an individual entrepreneur get a job as an employee for another company?

Yes maybe. This will not affect your taxes as an entrepreneur, and the employer does not have to know that you have your own business.

Is an individual entrepreneur allowed to register with a temporary residence permit?

It can only when the address of permanent registration is not indicated in the passport. Even if you are registered in another city, documents can be sent by letter. In the future, you will be able to conduct your business in any city, regardless of registration and place of registration of an individual entrepreneur.

Does an individual entrepreneur need a special TIN, different from the TIN of an employee?

No, an individual entrepreneur acts according to his TIN, regardless of when and where it was assigned. Each citizen has one TIN for life.

Do I need to rent a room?

Only if you need it for work. Individual entrepreneurs can carry out their activities from home.

Conclusion

Congratulations, you are an entrepreneur! If the instruction helped you, share it on social media. networks and read other articles on our site. We talk in detail about all aspects of the business and always try to help our readers.

Good luck to you and your business!

How to open and register an individual entrepreneur on your own? What documents are required to register an individual entrepreneur? What form of taxation is better to choose?

Dear friends, my name is Alexander Berezhnov and I am glad to welcome you to this really important article.

You can open an individual entrepreneur yourself or use the capabilities of Internet accounting "". I use it myself and recommend it to my fellow entrepreneurs.

I myself have opened the IP 3 times and I know all the subtleties of this procedure.

Most entrepreneurs, starting their own business, do not have large funds and try to open it with. Therefore, if you do not already have stable income, and opening a sole proprietorship for you is rather a procedure for "ticking", then I strongly do not recommend rushing with it.

Here we will analyze in detail how to register an individual entrepreneur and conduct business correctly after receiving documents on assigning you the status of an individual entrepreneur.

Before going directly to the essence of the question "How to open an IP", I want to warn you:

"Before officially registering your activity by opening an individual entrepreneur, remember that this step imposes certain administrative and financial obligations on the person."

1. Who can become an individual entrepreneur

According to the legislation, a citizen of the Russian Federation who has reached the age of 18 can become an individual entrepreneur.

It is important to note that can not be state and municipal employees as individual entrepreneurs.

There are some more nuances in the legislation, but in practice they are quite rare, so I will not voice them here.

2. What documents are needed to open an individual entrepreneur and how to fill them out

If you decide to register an individual entrepreneur on your own, then you will need the following documents:

  1. Application form R21001.
  2. Receipt for payment of the state duty for 800 rubles.
  3. TIN (individual taxpayer number)
  4. Applicant's passport (in in this case Your passport)

You can significantly simplify the paperwork by

Using the Internet accounting service "".

2.1. Step-by-step instructions for registering an individual entrepreneur

1. Fill out the form P21001

Note:

After filling out the application, it must be stitched and glued with a small piece of paper like a book, then write the number of sheets, date and put your signature in such a way that it goes to the application.

Example of flashing documents:

2. We pay the state duty in the amount of 800 rubles

3. We take TIN and passport, make copies of them

4. We carry the documents to the registration authority (tax, registration inspection)

5. We are waiting for 5 days and we arrive for ready-made documents about registration

In each region, the registration authority has its own name, so specify it, as well as its code, you will need it to fill out an application for registration of an individual entrepreneur.

2.1.1. And now in more detail about each stage.

If you do not yet have a TIN, be sure to get it from the tax office at your place of residence.

In order to start filling out the P21001 form, you need to decide on the types of activities that you plan to engage in.

The All-Russian Species Classifier will help you with this. economic activity (OKVED).

In the application on the P21001 form for registration of an individual entrepreneur, tips are given on correct filling digital code by type of activity.

As an example, I will give my extract from EGRIP (Unified State Register of Individual Entrepreneurs).

You will receive an extract from EGRIP after registering an individual entrepreneur along with a registration certificate.

Please note that in the extract from the USRIP, as well as in your application, the group, subgroup and type of activity are indicated with a digital code and the name of the activity itself.

Note:

If you do not submit documents for registration in person, for example, by mail, or someone does it for you, in this case you will need notarization your signature on the application.

After you have filled out the application, you pay a state duty of 800 rubles according to the details that you will be given at the registering authority, where you will also submit documents for registration of an individual entrepreneur.

Congratulations! Now you are ready to register, but read the article to the end, and you can avoid the mistakes that people make when registering for the first time.

3. Submission of documents and pitfalls when opening an individual entrepreneur. Overview of tax systems

Before registering an individual entrepreneur, I advise you to get advice from professional accountant on the choice of the taxation system on which you will work.

At the moment, there are 3 systems of taxation:

  1. Classical or general taxation system (OSNO)
  2. Simplified taxation system ("Simplified")
  3. Single tax on imputed income (UTII)

3.1. Classical or general taxation system (OSNO)

Here you will pay several types of taxes, including personal income tax (personal income tax) and VAT (value added tax)

3.2. Simplified taxation system ("Simplified")

There are two types of simplified taxation system today, and depending on which taxable base you choose:

  • Type of taxable base "Income". In this case, you will pay 6% of the total income (revenue)
  • Type of taxable base "Income minus expenses (profit 15%) ". Here you will pay 15% tax on the difference between income and expenses

3.3. Unified tax on imputed income (UTII)

If your activity falls under the payment of UTII, then you will pay a fixed tax for a certain period, regardless of revenue and profit.

Important!

By default, a person registered as an individual entrepreneur goes to general taxation system (OSNO) .

If you are going to work according to the simplified taxation system, then together with the filing of documents for registration of an individual entrepreneur, you will need to apply for the transition to the "simplified taxation".

Application form for the transition to a simplified taxation system (Form No. 26.2-1).

If the activity that you plan to engage in falls under UTII, then from the moment you engage in it, you will need to apply for the transition to UTII in the UTII-2 form.

4. What to do after registering an individual entrepreneur

After you receive all the documents and issue an individual entrepreneur, you can make a seal of an individual entrepreneur. To do this, you will need a certificate of the OGRN individual entrepreneur and your TIN. Today there are a lot of companies engaged in the manufacture of seals and stamps, so it will not be difficult for you to make a seal.

Attention!

According to the law, an individual entrepreneur can work without a seal. Just one of your handwritten signatures on any contracts and papers and the inscription "Without a seal" or B / P.

An example of my print:

Pension Fund

Now if you are self-employed (WITHOUT EMPLOYED EMPLOYEES) Pension Fund notify NOT NECESSARY! You register at the PF without declaration, that is, automatically.

If you plan to work with bank transfer, that is, transfer and receive cash to your IP account, you need to open it. Now it will not be difficult to do this in any bank. When choosing a bank, I advise you to focus primarily on the percentage of servicing the account.

According to the law, an individual entrepreneur has the right to work without a current account..

So you will need to open the RS if you plan to receive non-cash payments, especially if you provide services / sell goods to legal entities and other individual entrepreneurs.

Attention, this is very important!

Now (since May 2014, it is NOT NECESSARY to submit a notice of opening an individual entrepreneur's current account to the tax and Pension Fund!

If you plan to work with a cash register, then you will need to purchase it and register it with the tax office. Before doing this, I also advise you to consult with a good lawyer and accountant to make this procedure more efficient and less costly.

After all the above actions, you can fully conduct business, the main thing is not to forget to report on time and pay taxes. A good accountant will help you with this, and you need to take care of cooperation with him in advance.

You can conduct accounting of your individual entrepreneur via the Internet, using the appropriate capabilities of the "" service.

Dear Reader, now you have all the necessary information on how to register an individual entrepreneur on your own and, as you can see, it is not so difficult.

Let's now analyze the nuances of the IP.

5. Pros and cons of the legal form of "individual entrepreneurship". Rights and obligations of individual entrepreneurs

From the moment of receipt of the OGRNIP certificate (main state registration number individual entrepreneur) you can engage in all types of entrepreneurial activities that are not prohibited by law. But there are also exceptions.

For example, an individual entrepreneur cannot engage in wholesale and retail sale alcohol, therefore, if you decide to open a grocery store and sell alcohol there, you will have to register as a legal entity.

This limitation is most common in practice. Full list types of activities that are prohibited from being engaged in by individual entrepreneurs, you can download below:

5.1. Pros and cons of the legal form of an individual entrepreneur

Here I will touch on the main pros and cons of an individual entrepreneur, I hope that this will broaden your horizons and help you better understand yourself in the status of an individual entrepreneur.

5.1.1. Pros:

1. Ease of registration

It is quite simple to open an IP without even resorting to the help of third-party consulting firms.

I can say with confidence that if I now went to open an individual entrepreneur, then the whole procedure, taking into account the preparation of documents and standing in line for their delivery to the tax office, would take me about 2-3 hours.

2. Relatively mild penalties

Individual entrepreneurs are practically not checked by the regulatory authorities, there are much fewer requirements for them to comply with various standards and requirements when conducting commercial activities... The most simple and few reports. Accordingly, the fines are, on average, 10 times less than for legal entities... I won't go into details here, just so you know:

From the point of view of doing business, individual entrepreneurship is the most “sparing” form of doing business in all respects.

3. Greater flexibility in work

Also, from the advantages of such an organizational and legal form as an individual entrepreneur, one can single out the fact that all the proceeds belong to the individual entrepreneur, that is, in this case, you. Accordingly, you can dispose of this money immediately after receiving it at your own discretion, unlike an LLC.

Also, an individual entrepreneur has the right to work without a seal, in this case he puts his signature on contracts and other documents and writes “BP”, which means “without a seal”.

Individual entrepreneurs have the right not to have a bank account, working with cash. Then he may need cash machine or strict reporting forms (SRF), but this is the case if the individual entrepreneur works on a simplified or common system taxation.

If he works on "imputation", that is, pays a single tax on imputed income (UTII) or operates under a "patent", in this case he simply puts the money earned in his pocket, paying a flat tax and insurance contributions.

5.1.2. Minuses

1. Degree of responsibility for obligations

Very important!

According to the legislation, an individual entrepreneur is liable for his obligations with all property belonging to him.

This means that if you have debts as a result of doing business, then in this case, in judicial procedure your creditors have the right to take almost everything from you: a car, bank deposits, real estate (if it is not the only housing), other material values.

An individual entrepreneur is obliged to pay insurance premiums to the pension fund, even if it does not operate or even operates at a loss.

For example, in 2013, the amount of mandatory insurance premiums for individual entrepreneurs amounted to 35665 rubles .

That is, even if you don’t earn a dime, that every month of the existence of your IP will cost you almost 3,000 rubles.

Do not forget that if you will conduct business, then add to this amount the taxes that you will have to pay.

2. Inability to name your company

According to the law, an individual entrepreneur, as a subject of economic activity in all official documents can write only his full name as a name.

For example: IP Ivanov N.V.

Unlike IP, legal entities, for example LLC, have a name.

For example: Limited Liability Company "Pupkin and Partners"

3. Image moment

It so happened that some companies do not work with individual entrepreneurs, although, in fact, the conduct of commercial activities by an individual entrepreneur and, for example, an LLC does not differ.

If you still do not have experience in doing business, then I advise you to start with an individual entrepreneur, and then, if the need arises, you can open a legal entity.

5.2. Rights and obligations of individual entrepreneurs

You can learn more about the rights and obligations of an individual entrepreneur below:

6. Convenient Internet service for accounting and reporting for individual entrepreneurs

If you want to open an IP quickly and without problems, I recommend using the convenient online service "". Today he is a reliable assistant. huge amount entrepreneurs. With it, you can register an individual entrepreneur, as well as keep accounting and reporting.

I myself use some of the functions of this service and am very satisfied. I also recommend it to my entrepreneur friends.

Your benefits from using the Internet-based accounting department "My Business":

  1. All reporting via the Internet. There is no need to look for the required forms of documents and stand in queues;
  2. Expert consultation. Leading experts in accounting and taxation at your service in online mode... This will save you time and money;
  3. How to close an LLC in 2018 - step-by-step instruction for LLC liquidation + samples of documents and illustrative examples

So you've decided to become an entrepreneur! Good perspective for those who are tired of depending on their bosses and want to become the master of their lives! One of the options for solving this issue is the registration of an individual entrepreneur. What you need to open an IP - this is our detailed material.

IP - who is this?

To become an individual entrepreneur, or an individual entrepreneur, is most advisable for those who want to operate as an individual, that is, without forming a legal entity.
What is the difference? The fact that legal entities must necessarily have authorized capital and legal address... An individual entrepreneur is exempt from these conditions, however, there is one important point- according to the law, an individual entrepreneur must be liable for obligations with all his personal property.

How does an individual entrepreneur differ from a private person who works without registration, what is called "for himself"?

Firstly, when registering an individual entrepreneur, the length of service is credited. Secondly, illegal labor activity is punishable. Well, and thirdly, if the activity is related to the wholesale purchases of goods, then many firms do not provide supplies for private traders.

Who can be registered as an individual entrepreneur?

  • All adult capable citizens of the Russian Federation;
  • Minors recognized as capable by the relevant authorities;
  • Minors who have permission to engage in entrepreneurial activity from their parents or guardians;
  • Foreigners, with a temporary or permanent Russian residence permit.

Are there any exceptions? Yes there is! The legislation of the Russian Federation prohibits the opening of an individual entrepreneur to citizens in the state and municipal service. For all other working citizens, there are no obstacles in terms of registration of an individual entrepreneur.

What you need to open an IP - the first steps!

Registering an individual entrepreneur will not actually present you hard work... But first, you will need to take a number of actions that will allow you to carry out the registration procedure in the future without delay.
The fact is that even before submitting documents to the relevant authorities, it is necessary to decide on some fundamental points.

1.Choose types of activities.
There is the All-Russian Classifier of Economic Activities (OKVED), in which a specific code is assigned to each type of activity. Therefore, a future entrepreneur needs to choose a field of his activity and, based on this, determine its code according to OKVED.
An important point: you can specify several codes, but the code of your main activity must be specified first. It is not forbidden to choose several codes at once with an eye to the future expansion of activities.
If, in fact, any kind of activity is not carried out, no sanctions from the tax and other structures will follow. And when it comes favorable moment to expand the business, you will not need to go to the tax office again in order to make changes or additions to the activity codes.

2. Decide how we will pay taxes.
This issue also needs to be resolved in advance so as not to delay the registration process in the future. Most optimal solution for individual entrepreneurs, a simplified taxation system (STS) is considered.
Here you will need to make a choice of the object of taxation. There are two of them: "income" and "income minus expenses". In the first case, the tax rate will be 6% on all your business income. If the second option is chosen, the rate, depending on the region, will vary from 5 to 15%.
In addition to the USN, the Patent taxation system (abbreviated as PSN), the Unified Imputed Income Tax (UTII) and some other special tax regimes, depending on the type of activity, may be convenient for individual entrepreneurs.

3. Get TIN.
It is advisable to obtain a TIN in advance - the taxpayer identification number. If it is already there, well, if not, then we submit an application for its receipt to the tax office at the place of registration.
Obtaining a TIN can be timed to the submission of documents for registration of an individual entrepreneur, but this may somewhat delay the registration period.

4. Pay the state fee.
For registration of an individual entrepreneur, you must pay a state fee. This can be done at any branch of Sberbank. For several years now, the amount of the duty has remained within the range of 800 rubles. However, you should be aware that a bill has already been submitted to the State Duma to increase the fee for registering entrepreneurial activity. So it is not surprising if this amount changes upward soon.

Collecting documents for registration of an individual entrepreneur!

So, all the preparatory measures have been taken, we are starting to put together all the documents that are needed to open an individual entrepreneur: a passport, a photocopy of a passport, a receipt for payment of a state duty, a TIN and its copy, a completed application for registration of an individual entrepreneur - it can be downloaded on the website of the Federal Tax Service (form Р21001), or take the form from the nearest tax office.

A few words should be said about completing this application. The fact is that, despite the sufficient simplicity of the form, you can easily make mistakes in filling it out. Especially carefully you need to fill in the passport data - strictly in accordance with how they are spelled out in the passport itself!

In addition, blots and typos are strictly not allowed, so be very careful when filling out an application. Everything is not so difficult, especially since there are a lot of sites on the Internet with examples of how to correctly fill out the P21001 form.

The application consists of 5 sheets, which must be numbered, stitched and signed with your signature.
If you personally go to register your individual entrepreneurship, then this stage of preparation of documents is over.
In case documents are sent through an intermediary or by mail, notarization of the documents and your signature is required.

Forward to the tax office!

So we came directly to the registration of an individual entrepreneur, that is, to a visit to the tax office. But not the first one that came across, but the one that is located at the place of your official registration. The actual place of residence does not play a role in this.

Example: you are registered in Khabarovsk, and live in Moscow, where you are going to conduct your business. The documents for registration of an individual entrepreneur must be submitted in Khabarovsk! It is in this case that there is a need to resort to help Email(across special services), intermediaries by proxy or to the services of the Russian post.
If there is no permanent registration in the passport, it is allowed to issue an individual entrepreneur at the address of temporary registration.
In case of a personal appeal to the department of the Federal Tax Service at the place of registration, we hand over all the prepared documents to the inspector. At the same time, you can apply for your chosen tax payment system.
Now there is time to take a breath: your documents will be considered within 5 working days from the date of submission.

What you need to open an individual entrepreneur - we get the documents!

And now the waiting period has expired, you go to receive documents. What will you be given as confirmation of the status of an individual entrepreneur?

  1. Tax registration document
  2. Extract from the state register of individual entrepreneurs (EGRIP)
  3. Certificate of state registration as an individual entrepreneur (OGRNIP)

Also, you can immediately receive documents on registration in The Pension Fund, to TFOMS and notification of the assignment of codes to statistical authorities. If they are not issued at the tax office, then you will need to go to all these authorities to collect full package of all the listed documents.

When the documents are received, you can start carrying out entrepreneurial activity as an individual entrepreneur within the framework of the types that have been indicated.
However, there are cases when, based on the results of the consideration of documents, citizens are denied opening an IP. In particular, this happens due to incorrectly specified information or an incorrectly completed application. In any case, the refusal must be motivated.
If this happened, then the entire procedure for submitting documents will have to be repeated, while the state fee will need to be paid again, in the same amount.

We open an IP - the price of the issue!

The simplest, but also the most expensive way to register an individual entrepreneur is to delegate the solution of this issue to specialized firms. The employees of such a company will do all the work for you and provide you with a ready-made package of documents. The cost of such services in large cities usually starts at 5,000 rubles.

If you do everything yourself, then the minimum cost will cost 800 rubles to pay the fee, well, and the cost of photocopies of the necessary documents.
We complicate the options by resorting to the help of intermediaries. Notary services for certification of documents and signatures will cost an average of 400 rubles. It is difficult to translate the services of an intermediary into monetary terms, because if someone close to you is involved in solving this problem, it may not cost you anything, and if you hire someone from the outside, then the price, as they say, will be negotiable.

More options: you have decided that you, as an entrepreneur, need a checking account and a seal (which is not at all necessary for an individual entrepreneur). In this case, you need to add another 1000 rubles for opening an account and about 500 for making a seal.
If you have carefully read our article, then now you know what it takes to open an IP. By following our recommendations step by step, it will not be difficult to carry out the entire registration process without anyone's help. Good luck in your independent business!

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