Documents required to open a sole proprietorship. Methods for submitting documents. How to open an individual entrepreneur yourself. Step-by-step instruction

Entrepreneurship has as its goal the systematic receipt of income from the provision of paid services, production of goods with their subsequent sale.

Every adult citizen of our country or a foreigner who is in Russia legally has the right to carry out such activities. First you need to collect Required documents and go through the state registration procedure.

In the Russian Federation, a regulatory framework has been created and is constantly developing to regulate the activities of entrepreneurs. Registration and amendments to individual entrepreneur documents are carried out on the basis of Chapter 7 Federal Law

dated June 26, 2003, registration number 129. This legal act determines the procedure for the applicant’s actions, the competence of officials and deadlines.

Registration procedure Preparation of documents for implementation entrepreneurial activity carried out by the applicant personally or his representative. In the second case, you will need a power of attorney certified by a notary. In our country there are quite a large number of

companies that specialize in preparing documents for individual entrepreneur registration. employees of such organizations represent their clients in government bodies. In general, the registration procedure individual entrepreneur

1. can be divided into several stages:
   • Preparation. Specifying the view economic activity
   • in accordance with the OKVED classifier.
   • Definition of the taxation system.
2. Payment of state duty in the amount of 800 rubles at any branch of the Savings Bank of the Russian Federation. Collection of documents necessary for the registration procedure of individual entrepreneurs in tax office . Exact list necessary papers
3. determined by the relevant law. Contacting the local Federal Tax Service office permanent residence for individual entrepreneur registration
4. . The papers collected during the previous stage are transferred to the institution. After the decision is made by the competent authority, the applicant receives two certificates and an extract from.
5. state register

Upon completion of all the above procedures, the citizen can begin working in the chosen profile.

List of documents for individual entrepreneur registration

Registration of individual entrepreneurs with the tax office, as well as off-budget funds, is one of the main goals of the process. The package of documents necessary for the registration procedure for individual entrepreneurs is enshrined in the first paragraph of Article 22 of the mentioned federal law.

It includes:

1. An application for registration signed by the citizen in his own hand. It is drawn up in a form determined by the authorized authority.
2. For a citizen of the Russian Federation: a photocopy of the document, which is the main document for verifying his identity. Usually this is a national passport with a registration stamp permanent place where the applicant lives.
3. For foreign citizens: a photocopy of a document defined by federal regulations or international treaties as identification.
4. For stateless persons: a photocopy of a document defined by law as proof of their identity.
5. If the above documents do not indicate the applicant’s place and date of birth, a photocopy of the relevant certificate is required.
6. For foreigners and stateless persons, it is necessary to provide a document that confirms the legality of their presence on the territory of Russia.
7. A copy of the document indicating the address of the applicant’s place of residence, if the specified information is not in the identity card.
8. For minors, notarized parental consent or a decision of the guardianship authority.
9. The original document confirming payment of the state duty.
10. A certificate confirming the absence of a criminal record, criminal prosecution or its termination due to acquittal.
11. For minors: a decision of the commission, which was created in the region to protect their rights, on permitting business activities for certain types.

Submission of documents for registration of individual entrepreneurs by the applicant’s representative is carried out on the basis of a notarized power of attorney.

Copies of papers submitted to authorized bodies must be certified in the prescribed manner. The only exception is for those papers that are presented along with the originals. The originals are handed over to the representative authorized body against receipt, and is returned to the citizen simultaneously with the issuance of registration documents of the individual entrepreneur.

Statement

A citizen who has expressed his desire to become an individual entrepreneur must express it in writing. The application form P21001 was introduced by the decision of 07/04/2013, its form is executed on standard A4 sheets.

When completing this document, please consider the following:

1. Passport details are entered with two spaces between the series and number.
2. The telephone number is indicated in full with the international code.
3. The application is signed in the presence of a tax inspector and the name is entered in this section by hand.
4. If registration actions are performed by a representative, the document must be notarized.
5. The district column is filled in only if the territory where the applicant lives is under regional or republican subordination. Indication of this administrative unit for residents major cities not provided.
6. All application sheets are numbered, laced with a strong thread and sealed with a sticker on the reverse side of the latter.
7. Sheet B is filled out directly at the tax office and given to the applicant as proof of submitting a package of documents.

The application can be prepared either by hand with a black ballpoint pen or using a computer. In this case, it is not allowed to mix the methods of document execution, with the exception of those indicated above. Preparing the application requires special attention; all information contained in it is carefully checked by employees of the Federal Tax Service. Employees of the authorized body do not have the right to demand from a citizen or foreigner other documents not provided for by current legislation.

Passport, TIN

The identity of the applicant is determined by the tax inspectorate using the main document, which is legally recognized as an identification document. For a citizen of the Russian Federation it is a national passport, for a foreigner it is a foreign passport. The tax office is provided with copies of individual or all pages, sewn together, numbered and laced.

Among the mandatory ones are those that contain the following information:

• last name, first name and patronymic of the applicant;
• Date and place of birth;
• passport issue information;
• information about the place of permanent or temporary residence.

A certificate of assignment of an individual tax number is provided upon availability. If the applicant did not receive it for religious or other reasons, the passport number is used instead of this code.

Receipt for payment of state duty

The procedure for registering a person as an individual entrepreneur is carried out by an authorized government agency. The package of documents must contain a receipt for payment of state duty in the amount established by law. It is deposited into a special bank account in cash or non-cash means at any branch of Sberbank of Russia.

The fee this year is 800 rubles.

The receipt must indicate the applicant’s passport details and type of payment.

Registration methods

The current administrative regulations are designed to simplify this procedure.

Regulatory legal acts provide for three ways to register individual entrepreneurs:

• personally;
• by proxy;
• through the Internet .

Each applicant has the right to choose the most convenient method for registering as an individual entrepreneur. Legally, all the above options are absolutely equivalent.

On one's own

This method of registering an individual entrepreneur involves a personal visit to the tax office, which is associated with a significant investment of time. The preparation of a package of documents and their provision to employees of the authorized body is carried out independently. The procedure begins with establishing the identity of a citizen of the Russian Federation or a foreigner staying in the country legally.

After checking the availability of all necessary copies, the applicant fills out sheet B and signs the papers in the prescribed places.

This part of the document acts as a receipt confirming the fact of submission for consideration. Usually, the entire procedure does not take too much time if the papers are filled out correctly.

Online

Submitting documents via the Internet does not require the use of an electronic signature or special security certificates.

The procedure is carried out on the official website of the Federal Tax Service in the following sequence:

1. A form is filled out indicating your passport details. It is possible to determine the TIN from the tax office database.
2. Afterwards, the electronic form is sent for verification, which takes from 10 seconds to 10 minutes.
3. Control of the information provided and its step-by-step confirmation.
4. Payment of duty using bank card, mobile phone or in cash through the cash desk of a financial institution.
5. Confirmation of the completed payment.
6. Completion of the online registration procedure for individual entrepreneurs.

Certificates are issued at the tax office at the place of residence during a personal visit; you must have a passport with you.

By proxy

Registration of an individual entrepreneur is possible by the applicant’s representative in his absence. Typically, this service is provided by employees of specialized companies who prepare the documents in advance.

In this case, the applicant issues a power of attorney to his representative, duly certified by a notary. Otherwise, the procedure is no different from submitting documents in person.

Registration of a person as an individual entrepreneur allows you to obtain a certificate confirming the legality of his activities. The applicant is given the right to choose a method convenient for him, and all of them have the same legal force. The current regulations make it possible to increase efficiency and simplify the process for citizens.

How to open and register an individual entrepreneur on your own? What documents are required to register an individual entrepreneur? Which form of taxation is best 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 entrepreneur friends.

I myself opened an individual entrepreneur 3 times and know all the intricacies of this procedure.

Most entrepreneurs, when starting their own business, do not have large funds and try to open it with. Therefore, if you don't already have stable income, and the opening individual entrepreneurship For you, this is more of a procedure for show, then I strongly do not recommend rushing through it.

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

Before I go directly to the essence of the question “How to open an individual entrepreneur,” I want to warn you:

“Before officially registering your activities 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 law, a citizen can become an individual entrepreneur Russian Federation who has reached the age of 18 years.

It's important to note that can not be individual entrepreneurs, state and municipal employees.

There are some other 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 yourself, you will need the following documents:

1. Application on form P21001.
2. Receipt for payment of 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 preparation of documents by

Using the Internet accounting service "".

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

1. Fill out form P21001

Note:

After filling out the application, you need to stitch it and glue it with a small piece of paper like a book, then write the number of sheets, the date and put your signature so that it fits on the application.

Example of firmware documents:

2. We pay a state fee of 800 rubles

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

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

5. We wait 5 days and come for ready-made registration documents

In each region, the registration authority has its own name, so check 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 obtain one from the tax office at your place of residence.

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

It will help you with this all-Russian classifier types of economic activities (OKVED).

The application on form P21001 for individual entrepreneur registration provides tips on correct filling digital code by type of activity.

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

You will receive an extract from the Unified State Register of Individual Entrepreneurs after registering an individual entrepreneur along with a registration certificate.

Please note that in the extract from the Unified State Register of Individual Entrepreneurs, just like 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 of your signature on the application.

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

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 an individual entrepreneur 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 a professional accountant on choosing the tax system you will work with.

On this moment There are 3 taxation systems:

1. Classical or general taxation system (OSNO)
2. Simplified taxation system (“Simplified”)
3. Unified 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 (income tax individuals) and VAT (value added tax)

3.2. Simplified taxation system (“Simplified”)

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

• Type of tax base "Income". In this case, you will pay 6% on all income (revenue)
• Type of tax 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 falls on general taxation system (OSNO) .

If you are going to work under a simplified taxation system, then along with submitting documents for registration of an individual entrepreneur, you will need to submit an application to switch to a “simplified” system.

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

If the activity you plan to engage in falls under UTII, then from the moment you engage in it, you will need to submit an application to switch to UTII using the UTII-2 form.

4. What to do after registering an individual entrepreneur

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

Attention!

According to the law, an individual entrepreneur can work without a seal. One of your handwritten signatures on any contracts and papers and the inscription “Without stamp” or B/P is enough.

Example of my print:

Pension Fund

Now, if you work independently (WITHOUT HARRIED EMPLOYEES), notify the Pension Fund NO NEED! You register with the Pension Fund without any application, that is, automatically.

If you plan to work with non-cash payments, that is, transfer and accept cash to your individual entrepreneur current account, you need to open it. Now it is not difficult to do this in any bank. When choosing a bank, I advise you to focus primarily on the interest rate on account servicing.

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

So you will need to open a PC if you plan to receive non-cash payments, especially if you provide services/sell legal products to individuals and other individual entrepreneurs.

Attention, this is very important!

Now (since May 2014 there is no need to submit a notification about opening an individual entrepreneur current account to the tax office and the 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 the most effective and least expensive.

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

You can conduct accounting for 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 yourself and, as you can see, it is not so difficult.

Let's now look at the nuances of IP.

5. Pros and cons of the organizational and legal form of “individual entrepreneurship”. Rights and obligations of individual entrepreneurs

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

For example, an individual entrepreneur cannot engage in wholesale and retail sales alcohol, so 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 often encountered in practice. You can download a complete list of activities that individual entrepreneurs are prohibited from engaging in below:

5.1. Pros and cons of the legal form of individual entrepreneurs

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

5.1.1. Pros:

1. Easy registration

It’s quite easy to open an individual entrepreneur without even resorting to the help of third-party consulting firms.

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

2. Relatively mild penalties

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

From the point of view of doing business, individual entrepreneurs are the most “gentle” form of doing business in all respects.

3. Greater flexibility at work

Also, one of the advantages of such an organizational and legal form as an individual entrepreneur is that all proceeds belong to the individual entrepreneur, that is, in this case, to 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.”

An individual entrepreneur has the right not to have a bank account when working with cash. Then he might need cash machine or forms strict reporting(BSO), but this is if the individual entrepreneur works on a simplified or common system taxation.

If he works on an “imputed income”, that is, pays a single tax on imputed income (UTII) or carries out his activities under a “patent”, in this case he simply pockets the money he earns, paying a fixed tax and insurance contributions.

5.1.2. Minuses

1. Degree of responsibility for obligations

Very important!

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

This means that if you have incurred debts as a result of engaging in entrepreneurial activity, then in this case, in court, your creditors have the right to seize almost everything from you: a car, bank deposits, real estate (if it is not your only home), other material assets .

An individual entrepreneur is required to pay insurance premiums to a 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 was 35665 rubles .

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

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

2. Lack of opportunity to name your company

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

For example: IP Ivanov N.V.

Unlike individual entrepreneurs, legal entities, such as LLCs, have a name.

For example: Limited Liability Company "Pupkin and Partners"

3. Image moment

It so happens that some companies do not work with individual entrepreneurs, although, in essence, the conduct of commercial activities of an individual entrepreneur and, for example, an LLC are no different.

If you do not yet have experience in conducting commercial activities, 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 responsibilities of an individual entrepreneur below:

6. Convenient online bookkeeping and reporting service for individual entrepreneurs

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

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

Your benefits from using Internet accounting “My Business”:

1. All reporting via the Internet. No need to search necessary forms documents and standing in queues;
2. Expert consultation. Leading experts in the field of accounting and taxation are at your service online. This will save your time and money;
How to close an LLC in 2018 - step-by-step instructions for liquidating an LLC + sample documents and visual examples

You have decided to start your own business: you have an idea, a plan and agreements with investors. It would seem that all that remains is to take it and do it. But the most unpleasant thing begins - paperwork. We have compiled a checklist to help you. Follow the steps in order, and you will register an individual entrepreneur yourself.

How much does it cost to open an individual entrepreneur in 2018?

• 800 rubles - state fee for registration
• 1,000-1,500 rubles - for a notary, if you send documents by mail or through a representative. When visiting the tax office in person, you do not need to have your application certified by a notary.

Step 1: Choose a tax system

Decide in advance how you will pay taxes in order to submit an application for choosing a tax system along with registration documents.

There are currently 5 taxation systems in Russia. We recommend paying attention to the simplified tax system, UTII and patent. They are created specifically for small businesses to reduce the tax burden and simplify accounting.

Step 2: Determine your type of activity according to OKVED

In documents for registration as an individual entrepreneur, you must indicate the activity code for OKVED directory. Identify a few codes that you are or will be working on.

Step 3: Prepare documents for registering an individual entrepreneur with the tax office

To register an individual entrepreneur you will need the following documents:

• Passport with a photocopy or its notarized copy.
• Application for state registration. If you send documents by mail or submit them through a representative, have the application certified by a notary.
• Receipt for payment of state duty 800 rubles.
• A copy of the TIN certificate. If it is not there, then the TIN will be assigned to you during the registration process.
• Power of attorney for a representative if someone will submit documents for you.
• Notification to apply the simplified tax system if you have chosen this taxation system. Prepare two copies. The tax office will take one, and the second will be marked as accepting the application.

The second way to submit documents for registration as an entrepreneur is through the MFC (multifunctional center for public services). There are such centers in every region. Call the MFC in advance and check whether they accept documents for registration. Not everyone does this. MFCs in Moscow accept documents only if you have a residence permit in the Basmanny District.

If you can’t come in person, send the documents to the tax office by mail or submit them through a representative by proxy. But before that, get your application and a copy of your passport certified by a notary.

The tax office will give you a receipt confirming receipt of the documents. Save it, you will need it when you pick up your individual entrepreneur registration documents.

Step 5: Receiving documents on registration as an individual entrepreneur

You will be registered as an individual entrepreneur in 3 working days and sent to email documents: entry sheet of the state register of individual entrepreneurs and a certificate of registration with the tax office.

The tax office will report the registration of the individual entrepreneur to the pension fund, which will assign you a registration number. You will need it to pay insurance premiums. Find out the number in the Pension Fund office by registration or in the Unified State Register of Individual Entrepreneurs (USRIP) extract on the tax website.

If you submitted an application to switch to the simplified tax system, then confirmation will be its second copy with the tax office’s mark of acceptance. Additionally, you can request from the tax office information mail on the application of the simplified tax system. Sometimes banks and counterparties ask him.

It is not necessary to receive a notification with assigned statistics codes, but the codes may be needed for reporting to Rosstat. Some banks also require notification when opening a current account. In some regions there is an online service from Rosstat that will help you find out the necessary codes. To receive an official letter with statistics codes, contact the Rosstat office (the address can be found on the website).

What to do after registering an individual entrepreneur

• . In 7 lessons, he will help you figure out how, when and what reports to submit, how to draw up documents, and how to properly receive money from clients.
• Receive a year in Elba as a gift - a web service that calculates taxes and helps you submit reports via the Internet. For entrepreneurs without an accountant and accounting knowledge. We give young individual entrepreneurs who are less than 3 months old, one year of service at the Premium tariff. This is the most comprehensive tariff: it includes tax calculations and reporting for individual entrepreneurs and employees, preparation of documents for transactions, work with goods and consultations with an accountant.

The intention to organize your own business, becoming an individual entrepreneur (IP), is often associated with great risks for citizens, especially for beginners. Therefore, it is very important to know how to register an individual entrepreneur correctly, what documents are needed, etc.

Registration of individual entrepreneurs is necessary in cases where there is some income generating activity. Any business must be legalized, the state must pay taxes on income.

But an individual entrepreneur will be reliably employed in his own enterprise, associated with the activity that he likes by choice, and even in the role of a manager.

The first stage of opening an enterprise, individual entrepreneur or LLC, is its registration. Otherwise, the activity will be prosecuted as illegal business, including on the basis of the Criminal Code of the Russian Federation. We have already written an article about that.

There are firms and legal agencies that provide assistance in registration and accounting services with timely submission of reports for individual entrepreneurs.

But you can do this yourself if you know how to open an individual entrepreneur and what documents you will need.

So, from this article you will learn:

• What is needed to open an individual entrepreneur in 2019;
• How to open an individual entrepreneur on your own and what to pay attention to - step-by-step instructions;
• Registration of individual entrepreneurs - necessary documents and actions;
• Tips and features of registering individual entrepreneurship.

Registration of an individual entrepreneur - simple step-by-step instructions for opening an individual entrepreneur

Any capable citizen can be an entrepreneur, organizer and participant of an individual entrepreneur. Such persons also include stateless people and all adults.

There are cases when reaching the age of 18 is not necessary to open an individual entrepreneur.

• Citizens under 18 years of age who are married.
• Granted for registration of individual entrepreneurs parental consent or guardians.
• A conclusion must be obtained full legal capacity, formalized.

At the same time, there are categories of citizens who cannot register an individual entrepreneur . This civil servants receiving salaries from the Russian budget and military personnel.

2. How to open an individual entrepreneur yourself (on your own)?

If you do not turn to the services of companies that help you open an individual entrepreneur, you may encounter a number of obstacles. There are services on the Internet through which you can obtain the forms necessary for registration, instructions for registering an individual entrepreneur, and all this is provided for free .

Professional specialists with appropriate qualifications can also register an individual enterprise quickly and without problems at an affordable price.

But if you have the time and desire to create and organize a business, then registration will not take much effort from you. It is enough to understand the essence of the process and follow the step-by-step instructions.

3. What documents are needed to register an individual entrepreneur - a list of necessary documents and actions

A complete package of documentation requires a list of the following valuable, officially issued securities.

1. Opening Statement individual enterprise according to form P21001. A sample of this form can be downloaded from the link below or found on the Internet. ( - sample)
2. A receipt indicating payment of the state fee. In 2019 the duty will be approximately 1000 rubles (from 800 rubles). When submitting documents to in electronic format There is no state duty.
3. Passport as an identity document.
4. Provide your individual tax payer number (TIN).

An individual entrepreneur receives an individual taxpayer number from the tax office at the place of registration or residence

4. How to open an individual enterprise (individual enterprise) - step-by-step instructions

So, step-by-step instructions on how to register an individual entrepreneur correctly and quickly.

Step 1. Pay the state fee in the required amount, receive an activity code and select a tax payment system

To pay the fee, you must fill out a form with the details, and make the payment at Sberbank, any branch, or through a specially designed terminal. The original receipt form must be retained. When submitting documents electronically, state duty absent .

OKVED codes must also be determined, namely: the entrepreneur selects from a list the type or type of occupation, each type is assigned a code consisting of at least four characters. This list of activities is limited by safety principles in accordance with the legislation of the Russian Federation. You need to choose from the list for 2017-2018.

OKVED codes when opening an individual entrepreneur

Businessmen get acquainted with this classifier, defining their activities by area, then by group. The number of selected species is not limited, but cannot be less than one.

Some species require a license. Then you will need to contact the licensing authority, which will also indicate the OKVED code for this activity.

Selection and determination of a taxation system that is more suitable for your case.

Which form of taxation should I choose?

Exists 5 (five) types of taxation, each of which corresponds to a regime.

1). General ( OSN) the type is assigned by default if no mode selection is made. If an entrepreneur (businessman) may consider such a regime unprofitable or undesirable, he should early When registering as an individual entrepreneur, attach an application indicating the chosen type of taxation.

The application is written in the form: “On the transition to another taxation system”.

The concept of OSN includes taxes:

• 20% on profit or 13% personal income tax;
• 18 percent(VAT) from sales made and services provided;
• Property tax;

If a businessman fails to pay taxes, his company will be at risk of bankruptcy as debts will accumulate.

2). UTII, that is - a single tax on imputed income, assumes a specific amount of tax levied, in the so-called fixed form. UTII is not related to the profit of the enterprise. It is calculated based on business parameters, such as the number of employees hired, the area of ​​retail premises, and the number of transport units.

But if the IP includes more than 100 (one hundred) Human, this tax cannot be selected.

Additional opportunity provided to an enterprise during taxation UTII: before 50 % reduction of insurance premiums for those registered in individual entrepreneurs and 100 % their reduction on the owner of the enterprise.

Similar cases are being considered arbitration courts and as soon as such a decision appears, registration of the enterprise canceled . The same procedure applies to non-payment of taxes and insurance premiums.

For more details and details, read the article.

In fact, bankruptcy occurs through 3 (three months after the day on which it was required to pay for obligations in case of non-payment.

Second condition of bankruptcy — the amount of debt exceeded the size of the entrepreneur’s property in monetary terms.

To declare a businessman bankrupt, an application must be filed.

We described which ones you need to go through in a separate issue.

Who files an application for bankruptcy of an individual entrepreneur?

1. An entrepreneur himself.
2. Lender.
3. Relevant authorized bodies.

We wrote about how to submit and fill out an application for registration in a special article.

In the first case, the court may postpone the hearing for month, during which the entrepreneur is given the opportunity to pay off his debt to creditors. When repaying the individual entrepreneur's debt, a settlement agreement can be drawn up.

10. Lending to an individual enterprise

Currently, it is quite possible to receive assistance for an individual enterprise from a bank in the form of a loan. We offer loans for business development, loans by type "express" and other varieties.

Again, not for the first time, the entrepreneur is required to collect documents to obtain a loan and fulfill the following conditions.

• Firstly, the enterprise must be registered.
• The next requirement is age from 23 years to 58.
• It is necessary to have guarantors and property that the entrepreneur can provide as collateral.
• The enterprise must exist for a year before applying to the bank.

But due to the fact that each bank has its own requirements, especially in the form of interest rates, entrepreneurs are forced to collect documents for several banks and submit them to them almost simultaneously.

The bank reviews applications from a couple of days to several weeks. The result is not known in advance. It is not so easy to find a guarantor who has property for collateral. And if the bank offers a very small amount corresponding to the collateral, then the entrepreneur may lose interest in the loan altogether, since there will be no point in it.

Special attention you need to pay attention to the interest rate offered by the bank. If the interest payment ends up being prohibitive or unaffordable, a risk assessment must be made in advance.

It is often easier to register with a bank, using the money immediately for the needs of the enterprise or for its expansion.

An individual entrepreneur is required to strive to cooperate with institutions that provide loans. To delve a little more into the proposed conditions and discard the most stringent ones does not mean completely abandoning the loan and stopping the development of the enterprise. You should try to make a decision that is satisfactory for both parties.

11. Conclusion

The article examined the concept of an individual entrepreneur who is engaged in legal activities: economic, scientific, trade or another in order to receive income from it, having previously registered the business as an individual entrepreneur. Based on the results of registering a business as an individual entrepreneur, he is assigned responsibility and obligations.

An individual entrepreneur can take and use his property in the enterprise. After paying all taxes, the individual entrepreneur disposes of the profit.

An individual entrepreneur may cease its activities or this may be done by the court that made the corresponding decision on bankruptcy, about breaking laws .

The main issue was the rules for registering an enterprise in order to legitimize its activities. It should be added that at the same time the businessman will be registered in: Russian Pension Fund and in Social Insurance Fund. This will be done automatically, without any action on his part, and a notification will be sent by mail.

The features of registering individual entrepreneurs in 2019 and the necessary documents and actions that will need to be carried out in order to register their business activities were also discussed.

The most important issue is choosing a tax payment system. In conclusion we can say: discovery own enterprise, as an individual entrepreneur, requires great independence in decision making.

It also requires a responsible attitude towards the consequences of mistakes, which would be best avoided using the above recommendations.

The period for registering an individual entrepreneur is not that long, usually opening an individual entrepreneur does not exceed a month. The steps outlined should help to clearly prepare for all situations that can no longer be called unforeseen.

For everyone extraordinary person, endowed with the ability to earn money in a different way than the majority of officially employed people, is mercilessly pressed by society. This is all because “this is not the way we do things,” “everyone works, so should you,” “you will be left without a pension, you are guaranteed a hungry old age,” etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. Seniority in this case, it will start from the date of registration, and social guarantees for a comfortable old age are provided. Perfect option for freelancers.

Opening an individual entrepreneur is also relevant for those people who already have an official place of work: status legal entity provides new business opportunities 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 individual entrepreneur from scratch.

Package of documents for opening an individual entrepreneur

By the way, about types of activities. The OKVED classifier contains them full list, and before writing an application, you will need to familiarize yourself with it and choose several types “for yourself.” It’s better to choose several, with perspective for the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state fee. The very first OKVED code you choose must correspond to the main type of activity, the rest must be additional or related. If in doubt, you can consult a specialist.

Correct selection of OKVED- this is not a mere formality: there are a number of types 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 out using form P21001 (can be obtained from the tax office or downloaded on the Internet). Your personal data and pre-selected data are entered there OKVED codes. If you submit the application yourself (not by mail or through a proxy), then the signature does not have to be certified by a notary, although in order to avoid errors when filling out (and there can be many of them, despite the apparent simplicity of the document), it is still recommended to contact this specialist . This will cost several hundred rubles: a very reasonable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.

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

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

If you do not have a TIN, then at the same time you can submit an application for registration, although usually this document is done when the registration of an individual entrepreneur is already underway (within 5 days after submitting the corresponding application), or even after the completion of registration. This point can be clarified with a tax inspector.

Application for registration of individual entrepreneurs

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

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

• The wrong body of the Federal Tax Service was chosen;
• Documents are drawn up incorrectly;
• Not the entire package of documents is presented;
• One year has not yet passed from the date you were declared bankrupt (for your previous type of business activity);
• The ban imposed on your business activities by the court remains in force.

In addition, for a person who has not reached the age of majority, there must be a conclusion from the court or guardianship authorities, indicating that he has reached a state of full legal capacity. Marriage by a person under 18 years of age is also considered a condition for the possibility of opening an individual entrepreneur.

In all other cases, subject to consultation with a notary regarding filling out an application for registration of an individual entrepreneur, you are guaranteed a positive answer. The deadline for registering an individual entrepreneur with the tax office is five working days. You will receive two documents: OGRNIP and Unified State Register of Individual Entrepreneurs plus TIN, if a corresponding application has been submitted. They can be delivered to you either personally or by post to your place of residence. It's better, of course, to take it securities on one's own.

Registration of individual entrepreneurs with the tax office

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

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 of 5-15% rather than 6%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. By this issue It makes sense to consult with an economist.

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

Registration of individual entrepreneurs in the Pension Fund of Russia 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 to clarify the amount of mandatory monthly insurance contributions, which will ensure your retirement future. To obtain the necessary details you will need copies of the following documents:

• OGRN;
• EGRIP;
• SNILS;
• Passport.

If you hire employees (become an official employer), then the Pension Fund additionally provides employment contract, employment history and SNILS (payer certificate), and in addition, you will also have to register with the Social Insurance Fund. You can register with the Social Insurance Fund (social insurance) even if you personally need vacation, maternity leave, or sick leave. In a word, registration with the Social Insurance Fund provides additional social guarantees. Contributions to both the Pension Fund and the Social Insurance Fund can be paid either every month, or you can immediately pay the amount for the entire year. Our staff will help you calculate it. The total payment is usually just over 1000 rubles.

Do I need a current account for an individual entrepreneur?

Additionally, you will have to register with Rosstat. This will also take a maximum of a few days, and at the end of the procedure you will receive a statement that you will need to present to the bank when opening a current account (s/c) for an individual entrepreneur. Settlement account is not a mandatory condition for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties under one agreement, the law obliges you to complete this formality. Yes, and it will be more convenient for you. After opening the account, you will be connected to the client-bank service for convenient making payments (and accepting them) by bank transfer.

How much does it cost to open a sole proprietorship?

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, add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.

If you contact an office that will do everything for you, then opening an individual entrepreneur will cost you 5000-7000 rubles.

It is done

After all the formalities have been settled, you can safely begin to exercise your rights as an individual entrepreneur, without forgetting, however, about your responsibilities. Tax reporting if you choose the simplified tax system, it is quite possible to maintain it yourself, the same applies to UTII, but to work on the main system, entrepreneurs usually hire an accountant. Depending on the chosen system, the duration of the reporting period can be different: once a month, once a quarter or once a year.

Video about step-by-step registration as an individual entrepreneur:

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