How to create an individual business. What is needed to open an individual entrepreneur - detailed instructions

An individual entrepreneur is a form of business that is attractive due to its ease of registration and management. After receiving this status, you can engage in any business activity available to individuals. in Moscow occurs according to the standards established by Federal Law No. 129-FZ of 08.08.2001.

Who can open an individual entrepreneur in Moscow

Moscow, as the largest Russian metropolis, attracts many visitors from other regions. in the capital, and is it possible to conduct business here without Moscow registration?

We will answer the first part of the question below, but first about what address an individual entrepreneur is registered at. According to Law No. 129-FZ, registration of an individual as an individual entrepreneur occurs according to his permanent registration in the passport. And only if there is no registration in the passport, the entrepreneur’s address can be temporary registration in the capital.

Even if you order turnkey registration of an individual entrepreneur in Moscow, paying the registrars several thousand rubles, this provision of the law cannot be circumvented. But there is good news - it doesn’t matter where you register an individual entrepreneur, because you have the right to conduct business throughout Russia, regardless of registration.

Thus, registration of an individual entrepreneur in the Moscow tax office is possible only for those who are registered in the capital, as well as for those who do not have a residence permit in their passport, but have temporary registration in Moscow.

Documents for registration of an individual entrepreneur

In principle, if you decide to open a turnkey individual entrepreneur in Moscow, then you can safely skip this section, because registration documents will be prepared for you by specialists. And for those who want to understand this procedure themselves, let’s say that there is nothing complicated here.

All you need to do is fill out an application to register an entrepreneur, make a copy of your passport and pay a state fee of 800 rubles.

An application for obtaining the status of an individual entrepreneur (form P21001) is drawn up on an official form approved by the Federal Tax Service. You can find an example of filling out an application, as well as the form itself for filling out in different formats.

In the application you must indicate your passport details, registration address and the types of activities you plan to engage in. Types of activities for form P21001 are encrypted with numbers called OKVED codes.

OKVED is an all-Russian classifier, and it contains thousands of digital codes (from 2 to 6 characters) for all types of economic activities. Despite this, it is quite simple to understand it, because the classifier has a strict hierarchy. You can learn more about the selection of OKVED codes and permitted types of activities of individual entrepreneurs from.

It is convenient to prepare a receipt for payment of the state duty of 800 rubles in the Federal Tax Service service, because all details will be filled in automatically. And if you have an account on the government services portal, then you can pay the fee through it with a 30% discount, i.e. only 560 rubles. Just keep in mind that when paying online, you need to request a confirmation document from the bank through which the payment was made instead of a receipt.

Not only Russians, but also citizens of other states, as well as stateless persons can open an individual entrepreneur in Moscow for certain types of activities. In this case, the set of documents for registration is supplemented with a copy of the TRP (temporary residence permit) or residence permit (residence permit) at the Moscow address. A foreigner’s passport or identity card of a stateless person must be translated by a Russian notary.

Where to submit documents for registration of individual entrepreneurs in Moscow

The only tax office that carries out registration of individual entrepreneurs in the capital is the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow. Inspection address: Pokhodny Proezd, building 3, building 2.

Reception and issuance of documents on registration of individual entrepreneurs is carried out in Hall No. 2, which receives applicants on a shorter schedule than when registering an LLC. From Monday to Thursday you can contact us from 9.00 to 18.00, and on Friday from 9.00 to 16.45.

If this schedule does not suit you, then please note that documents for registration of individual entrepreneurs are also accepted at multifunctional centers. True, not all capital MFCs have concluded a corresponding agreement with the tax service, so you need to find out about this possibility in advance.

To do this, go to the official website “My Documents” for Moscow and find contacts of the nearest MFC. It is possible that this center provides services for receiving and issuing registration documents, and you will not have to travel far.

An important point is that if registration of an individual entrepreneur occurs through a multifunctional center, then a different BCC must be indicated on the receipt (especially for the MFC). If you pay the fee at the KBK for registration with the 46th tax inspectorate, then the center will not accept your documents.

Be sure to pay attention to this feature when generating a receipt on the Federal Tax Service website and select the desired BCC value.

Methods for submitting documents

Their execution depends on which method of submitting documents you choose, as well as how much it costs to register an individual entrepreneur. When a future entrepreneur personally visits the 46th Federal Tax Service Inspectorate or MFC, application P21001 and a copy of the passport do not need to be certified by a notary.

If documents are sent by mail, or they are handed over by an authorized representative, then the applicant’s signature in form P21001 and a copy of the passport are notarized. The power of attorney for registration actions must also be notarized.

If you order registration of an individual entrepreneur in Moscow from professional registrars, then usually you will be accompanied to a notary, so it will not take much time.

In addition, registration of an individual entrepreneur without visiting the tax office or multifunctional center is possible if you have a qualified electronic signature. However, there is one important nuance here, ignorance of which may lead to refusal to open an individual entrepreneur.

If you follow the letter of the law “On State Registration”, then the presence of an electronic signature frees the applicant from the need to certify his signature in form P21001 with a notary. But in addition to the application itself, you must also send a scanned copy of your passport in electronic form, but it must be certified by a notary.

How much does it cost to open a sole proprietorship?

Now let’s calculate how much it costs to open an individual entrepreneur in the capital. The registration price depends on several factors:

• who fills out the application P21001;
• how the duty is paid;
• who submits documents to the Federal Tax Service or a multifunctional center.

So, how much does it cost to open an individual entrepreneur in the most economical option? Only 560 rubles, provided that you prepare the documents yourself, submit them in person, and pay the state fee on the government services portal. But this, of course, does not always happen.

In the table we have collected approximate costs for the registration procedure for an individual entrepreneur in Moscow.

Of course, not all of these services are required. For example, you plan to prepare an application on form P21001 yourself, but send the documents by mail. In this case, in addition to the fee, you need to pay notary services and postage, and a notarized power of attorney for the representative is not needed.

The most expensive option is to open a turnkey individual entrepreneur, when you only need a copy of your passport, and the registrars will do the rest. Such services will cost from 6,000 rubles, and if with a guarantee of registration, then even more expensive.

Documents confirming the status of individual entrepreneur

The processing time for your documents is three working days, regardless of where you submitted the application (to the 46th Federal Tax Service Inspectorate or the MFC). On the fourth working day, you should be sent a USRIP entry sheet in form No. P60009 and a TIN certificate, if you did not have one, to the email address specified during registration. The tax office or center issues paper documents only upon request, so please inform us about this when submitting your application.

If errors are made in the documents or the registration procedure is violated, then individual entrepreneur registration may be refused. If you apply again, you will have to pay the fee again, but from October 1, 2018, applicants will have the right to resubmit the P21001 application once using the same receipt.

Wanting to get into individual entrepreneurship, a person asks the question - which individual entrepreneur is better to open for beginners, how to do this with minimal investment, and what business ideas to use? The desire to start your own business is commendable, but it is important to do it correctly, to take into account all the nuances so that the business develops and brings satisfaction along with a stable income.

There are several main directions in which a beginning individual entrepreneur can develop:

• Production of goods;
• provision of services;
• mediation;
• work related to the possession of information;
• Sometimes business is based on partnerships.

The first type of questions does not raise any questions - an individual entrepreneur is engaged in the production of some product, household or food, and sells it to clients. The provision of services is also quite simple: the future entrepreneur offers himself as a performer. For example, a person with electrical knowledge makes minor home repairs, a carpenter fulfills orders for furniture (this is a business in the field of goods and services at the same time), etc.

Becoming an intermediary, an individual entrepreneur works according to the classic business scheme - purchasing goods at a favorable price and selling them at a profit for themselves. A subtype is a situation when a person brings together a seller and a buyer, receiving an intermediary percentage from this. Successful sales skills are critical here.

Business for individual entrepreneurs in the information sector today looks attractive. So, if an individual entrepreneur has knowledge in mathematics and other subjects, he can become a tutor, teach courses, and help in writing papers. Any expert knowledge becomes a means of earning money if you find those in need of this information.

Partnership is an interesting type of business. For example, large corporations have been known to turn to so-called problem solvers to solve complex problems. These are people with a unique vision of the situation, the ability to assess the current state of affairs and find an original way out of the crisis. An illustrative example is when a large manufacturer of sports shoes could not overcome the theft of products by employees. The invited specialist proposed a simple solution: to distribute the production of left-handed sneakers to a separate factory in another region. An individual entrepreneur can propose ideas to the management of a partner company, receiving benefits.

An individual entrepreneur has a separate status in business - he is both a citizen and a legal entity. According to the Civil Code, there are few restrictions on the activities of individual entrepreneurs - but they exist, and some of them relate to types of business that are permissible for individual entrepreneurs.

Classification by law:

1. Prohibited activities.
2. Requiring permission.
3. Subject to licensing.
4. Ordinary - that is, carried out without restrictions and prohibitions.

Let's look at them in order.

It is important to understand: the work of individual entrepreneurs is regulated by law. It specifies the requirements and responsibilities of an individual entrepreneur, as well as permitted areas of activity.

Individual entrepreneurs are prohibited from doing anything that is dangerous to the health and lives of people. The “forbidden” list of businesses also includes the military industry, chemical production and certain sectors of the financial and economic sphere.

An individual entrepreneur cannot:

• distribute and produce alcohol-containing products;
• trade in weapons, ammunition, weapon parts;
• produce explosives, pyrotechnics and store them;
• work in the space industry;
• broadcast on television and radio channels;
• open mutual funds and non-state pension funds - non-state owned pension funds;
• work with drugs, psychotropic substances;
• carry out activities in the field of work of Russians outside the country;
• engage in air transportation;
• sell electricity;
• open a gambling business (including lotteries);
• open an enterprise that actively influences the environment;
• develop, test and repair military equipment.

The above list of businesses is incomplete; there are approximately 40 positions in total. If a citizen still wants to do business in areas prohibited for individual entrepreneurs, he must either abandon this idea or register himself as a legal entity.

With permission

Some (VD) need to obtain business permission from regulatory authorities when it is necessary to ensure the safety of the enterprise, employees and clients. The list of them is quite large, it includes such items as catering services and sales of food products, beauty salons, entertainment services, etc.

To engage in them, an individual entrepreneur must obtain the appropriate license.

Today the list contains about 50 items, the main ones:

• services in the field of education (except for tutoring);
• passenger transport, with minor exceptions to the rule;
• operations with military and aircraft equipment;
• medical services, production and sale of medicines and medical equipment;
• business that has little impact on the environment;
• private investigation and security;
• use and storage of fire and explosive substances and chemicals.

To practice them, a special room must be equipped, equipped with appropriate equipment, documentation must be prepared and a license must be obtained.

They are safe for people, and the entrepreneur is not required to meet any business requirements for these VDs. You can start working immediately after registering with the supervisory authorities.

Most areas of interest to individual entrepreneurs belong to ordinary VD:

An individual entrepreneur can change the VD if desired. All you need to do is enter the relevant data into the Unified State Register of Individual Entrepreneurs through the tax office by submitting an application there with a modified business activity code(s). When registering and subsequent changes, you can specify several codes; there is no official restriction. However, there is a recommendation - up to 30 VD.

When starting a business, it is important not to make a mistake with the tax system.

An entrepreneur, no matter what type of business activity he engages in, interacts with the tax office. When registering a business, a tax regime is selected that determines the procedure for this interaction and the tax burden. And if the individual entrepreneur hires employees, the choice will affect the tariffication of payments to the Social Insurance Fund and the Pension Fund. It is advisable to choose the best type of system for starting individual entrepreneurs in advance, at the business planning stage.

Our state is trying to ease tax conditions for entrepreneurs by offering businesses a differentiated system of rates.

In 2017, there are several forms of taxation for individual entrepreneurs:

• suitable for any individual entrepreneur;
• the tax is levied on an individual’s income, value added and the average annual value of property;
• personal income tax rate is 13-30%, VAT – 0-18%, property tax – up to 2%;
• reporting is submitted in form 3-NDFL and 4-NDFL.

• is divided into two types - “income” and “income minus expenses”;
• Suitable for individual entrepreneurs with up to 100 employees. and income up to 150 million rubles per year;
• under the “income” system the rate is 6% (with the possibility of reducing it by regional authorities);
• for “income minus expenses” the rate is 5-15%, also at the discretion of local authorities;
• the report is submitted in the form of an annual declaration, taxes are paid quarterly in the form of an advance, and the final payment is made at the end of the year.

• using it, you can open and run an individual entrepreneur with up to 100 employees, working in trade or services (local authorities can expand this area or cancel the tax regime completely);
• imputed (i.e., expected to be received) income is taxed;
• rate 7.5-15%;
• reporting in the form of a quarterly tax return, once every 3 months. a fixed amount is paid.

• Individual entrepreneurs have no more than 15 employees and incomes of up to 60 million per year;
• the potential income established by local laws is taxed;
• rate 6% (from 0 for Sevastopol and Crimea);
• the declaration is not submitted. An individual entrepreneur acquires a patent for a certain period - from a month to a year.

OSNO is considered the main one, others are classified as special, due to the presence of peculiarities in the conditions. Some involve tax benefits.

The individual entrepreneur has the right to choose the system that is most beneficial for himself.

So, OSNO is good for everyone. According to the simplified tax system, you cannot engage in some business activities - insurance, banking business, production of excisable goods, etc. (all business activities are specified in the Tax Code, Article 346.12). UTII - mainly suitable for commercial individual entrepreneurs and the service sector. In addition, in Moscow, for example, UTII is not valid, but in the regions it will be abolished by 2021.

PSN is similar to UTII, but is suitable for a narrow circle of income tax; in addition, for each type of business you will have to buy a separate patent. Also, a patent purchased in one region is not valid in another. As for the Unified Agricultural Tax, it is only suitable for agricultural producers. If you open an enterprise that processes products, you cannot use the system. Under the Unified Agricultural Tax, individual entrepreneurs are required to engage only in agricultural production, which must generate at least 70 percent of income.

Taxation under the simplified tax system is “zero” two years after the formation of an individual entrepreneur, under the following conditions:

• work in the social sphere, science or production;
• registration of an entrepreneur after the adoption of a law on zero tax for local businesses.

The same applies to PSN.

If an individual entrepreneur has used different VCs, taxation is combined. For example, production operates according to OSNO, and trade - according to UTII. And income from renting out living space and tutoring is eligible for PSN.

There is a simple algorithm of actions to select a business ID:

Among the ideas of an individual entrepreneur, business ideas vary.

Popular options in 2017:

Of course, this is not a complete list of possible activities that an individual entrepreneur can engage in. Just look around, and you will probably find an interesting idea for selling a product or providing a sought-after service.

Hello! In this article we will talk about what to do after registering an individual entrepreneur.

Today you will learn:

• What should an entrepreneur do before starting work and what is the deadline;
• What common mistakes can be avoided?

Individual entrepreneur registration

State registration of a citizen as an individual entrepreneur is carried out by the Federal Tax Service on the basis of an application. You can submit a basic package of documents to the tax office in person, by registered mail, or through special online resources.

The following documents are required for registration:

• Photocopy of passport (all pages);
• Copy ;
• Confirmation of payment of state duty (receipt).

A citizen receives a registration certificate (OGRNIP) and an extract from the Unified State Register of Individual Entrepreneurs within five working days, after which he officially becomes an individual entrepreneur. But this does not mean at all that at this stage you can relax and immerse yourself in new activities.

Read on to find out what to do after registering with the tax office in our step-by-step instructions.

What to do next after registering an individual entrepreneur

Having registered as an individual entrepreneur, a citizen receives a certificate, an extract from the register and no further instructions. It is not surprising that many beginning businessmen are lost and do not know what to do. Let's look at the main points that should not be forgotten.

Step 1. Selecting a tax system

After registration, an individual entrepreneur automatically enters the main tax payment system (). But, as in most “default” situations, this is far from the easiest and most profitable option for a beginner.

To switch to the special regime, certain deadlines have been established for submitting an application to the Federal Tax Service:

• simplified tax system – 30 days after registration of individual entrepreneur;
• – within 5 days from the start of the regimen;
• – no later than 10 days from the start of use.

In total, the following systems are available to an individual entrepreneur:

Transition to simplified tax system

To switch to the simplified tax system, an individual entrepreneur must submit an application to the tax service within thirty working days. Late entrepreneurs will remain on OSNO and will be able to switch to the simplified tax system only from the first quarter of the next calendar year.

Before choosing a “simplified” version, an individual entrepreneur should be aware of the existing restrictions in its use. Of course, when a business is just starting out, this is hardly relevant, but in the future it may come in handy. So, what are the conditions for applying the simplified tax system:

• The staff has less than one hundred employees;
• The annual income of the enterprise is less than 150 million rubles;
• The individual entrepreneur is not engaged in mining, does not produce goods subject to excise taxes;
• The individual entrepreneur does not conduct legal or notary practice.

Step 2. Registration with the Pension Fund and Social Insurance Fund

Since since 2017, insurance premiums have been administered by the tax office, there is no longer any need to register additionally with the Pension Fund. The Federal Tax Service will unilaterally transfer the necessary information from the entrepreneur to the Pension Fund and the Social Insurance Fund.

But if an individual entrepreneur plans to hire workers, then, without fail, you will need to register with the Social Insurance Fund as an employer in order to pay contributions for industrial accidents and occupational diseases.

This must be done within ten days from the moment the individual entrepreneur entered into an employment contract with the employee.

To register as an employer you must provide:

• Application for registration;
• IP passport;
• OGRNIP;
• Extract from the Unified State Register of Individual Entrepreneurs;
• Personnel documents confirming the hiring of the first employee (a copy of the hiring order, as well as a copy).

The registration process with the Social Insurance Fund takes about five days; based on its results, the entrepreneur is assigned a registration number.

Step 3. Visit the statistics service

Based on the state registration certificate, the individual entrepreneur receives a letter from the statistics department that contains codes and data that will definitely be useful to the entrepreneur in his future activities. For example, when opening a bank account.

Step 4. Making a seal

, but it increases the status of the entrepreneur in the eyes of counterparties, and in addition it is necessary:

• On strict reporting forms, sales receipts (especially important for trading without cash register);
• To open a current account in some banks;
• To certify transport invoices;
• When filling out work books.

You can order a stamp from a specialized company by providing your passport, INN, and OGRNIP. It is not necessary to register the seal, but if desired, this can be done at the tax office.

An individual entrepreneur can have an unlimited number of seals (separately for banking, personnel, other internal documents, strict reporting forms), but the principle “the more, the better” is not applicable to this situation. In practice, the fewer stamps, the easier it is to work with them.

Step 5. Obtaining licenses, notifying regulatory authorities

Some types of activities in Russia are subject to mandatory licensing. The full list can be found in Article 12 99-FZ. The licensing authority depends on the direction of business, so if a pharmacist has to go to Roszdravnadzor, then a firefighter has to go to the Ministry of Emergency Situations.

Most often, individual entrepreneurs have to. Many entrepreneurs planning to work in the service, catering and other sectors are required to go through this procedure.

You can submit an application to Rospotrebnazdor (required in two copies) in one of the following ways:

• To the regional authority in person or through a proxy;
• By registered mail with an inventory;
• Through the Rospotrebnadzor website or the State Services portal.

Step 6. Registering a cash register, opening a current account

If, since 2017, only entrepreneurs on the simplified tax system, OSNO, and the Russian Federation are required to have a cash register, then from July 2018 many individual entrepreneurs will use it, with rare exceptions.

An individual entrepreneur is not required to open a current account, but with its help additional opportunities open up:

• Receive non-cash payments and transfers (both from clients and counterparties);
• Make quick transfers to government funds, pay taxes, services and goods from regular suppliers;
• Pay for goods and services under agreements with other legal entities.

It is very important to take a responsible approach to choosing a bank. It must be proven (it’s worth looking for reviews) and reliable. Service rates that are too cheap should put you on guard, while rates that are too expensive should put you off. The range of services provided is also important: online account, lending, speed of transfers.

The list of documents required for the application depends on the specific bank, but the basis, as a rule, does not differ much from the standard:

• Statement;
• Passport;
• OGRNIP;
• Certificate from Rosstat;
• Extract from the Unified State Register of Individual Entrepreneurs;
• Sample signatures and seals (filled out at the bank itself).

There is no requirement to notify the Federal Tax Service about opening a current account in 2018.

Step 7. Organize document flow

It is better to sort any documents and store them carefully. Firstly, an audit may catch an individual entrepreneur even three years after closure. Secondly, with an established document flow, any work goes faster and more clearly.

For example, individual entrepreneur documents can be divided into the following folders:

• State certificates, certificates and licenses;
• Bank documents;
• Agreements with regular suppliers (and clients);
• Personnel documents;
• Cash documents, strict reporting forms (especially important in trade).

Common Mistakes

Anyone can make a mistake. To minimize risks, you need to remember the common mistakes made by beginning entrepreneurs.

These include:

1. Missing the deadline for submitting an application for transition to. No more than thirty days are given to submit an application. To be late means to work for a long time (sometimes almost a year) under an unfavorable and complex general tax regime.
2. Violation of deadlines for registration in state funds. Result: administrative liability and fines.
3. Ignoring the statistics department. Fines for violations of reporting to statistics are growing every year. Not as much is known about it as about the PF or FSS, but in terms of severity the statistics are not inferior to them.
4. Unorganized document flow at the enterprise. Don't expect everything to work out on its own. Papers will not fold themselves into the archives, and document forms will not appear out of nowhere.

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 according to the 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 business days and documents will be sent by email: a sheet of entry in 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 an information letter from the tax office 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 or 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.

Hello, dear colleague! There is probably no person who would not dream of having his own business and working for himself. Most of those who move from dreaming to action lean towards becoming a self-employed entrepreneur. The procedure for registering an individual entrepreneur is quite simple and understandable and absolutely anyone can do it. This article provides comprehensive step-by-step instructions for opening an individual entrepreneur from scratch. In addition, in the materials of the article you will find answers to the most frequently asked questions that aspiring entrepreneurs have.

1. Who is an individual entrepreneur (IP)?

According to Article 11 Part 1 of the Tax Code of the Russian Federation, individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farm) households.

Individuals carrying out entrepreneurial activities without forming a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, when performing the duties assigned to them by this Code, do not have the right to refer to the fact that they are not individual entrepreneurs.

Also, this wording can be supplemented by the fact that an individual entrepreneur, unlike a legal entity, is not required to have a current account and a legal address, but he is fully responsible for his personal property.

Another frequently asked question: at what age can you open an individual entrepreneur? The answer is simple - according to Russian legislation, a citizen of the Russian Federation who has reached the age of 18 can become an individual entrepreneur.

Is it possible to open an individual entrepreneur if you are officially employed? Yes, you can, if you are not a state or municipal employee.

According to Article 11 Part 1 of the Tax Code of the Russian Federation, an individual entrepreneur is this is an individual . The most important differences between an individual entrepreneur and a legal entity are that the individual entrepreneur does not have a legal address, a mandatory current account, and also that the entrepreneur is responsible for his personal property, while legal entities are responsible for the property registered to this legal entity. face.

Today, in news reports, there is more talk about transferring an individual entrepreneur to the status of a legal entity, but I believe that such changes are not expected in the coming year.

If the individual entrepreneur becomes a legal entity in the foreseeable future, then additional wires and costs for opening and maintaining accounting records will immediately fall on him.

3. What documents are needed to open an individual entrepreneur?

Registration of an individual entrepreneur is quite simple and does not require large time and financial costs. So, how to register an individual entrepreneur?

List of documents for registration:

1. Receipt of payment of the state fee (the state fee for registering an individual entrepreneur is 800 rubles);
2. TIN (individual taxpayer number);
3. Applicant's passport (in this case your passport).

If you do not have a TIN, then you should contact the territorial tax authority with your passport, write an application for a TIN and within 5 working days you will receive a Certificate of Registration with the tax authority.

It is important to note that registration of individual entrepreneurs is carried out exclusively at the place of registration of the applicant.

If you yourself do not have the opportunity to submit an application to the tax office, then you fill out the application, make a copy of your passport and TIN, register these documents notarized, and also make a general power of attorney, notarized for the person you trust to submit documents to the tax office and sign the documents for you.

4. How much does it cost to open an individual entrepreneur?

Opening an individual entrepreneur, unlike any other legal form, is the most low-cost event.

Before submitting an application to the tax office, you need to pay a state fee, the amount of which as of 2016 is 800 rubles.

You can pay the state duty at any Sberbank branch. Some tax offices have specialized terminals through which you can also make payments. Just be sure to keep your receipt. You will need it when submitting documents.

5. Opening an individual entrepreneur: step-by-step instructions for registration

Below I will provide you with step-by-step instructions on how to open an individual entrepreneur on your own in 2016.

Step 1 - Check for TIN availability

If you changed your last name, first name or patronymic and did not change your TIN, be sure to do so. If you do not have a TIN, be sure to contact your territorial tax authority with an application and receive a TIN within 5 business days.

Step 2 - Determine the type of taxation

Read more about tax regimes in section 6 of this article.

Step 3 - Decide on the main activities (OKVED)

To learn how to do this, watch this video:

Note: Currently, the interface of the “My Business” service has changed, but the basic registration algorithm remains the same.

6. Taxation of individual entrepreneurs: what taxes does the individual entrepreneur pay?

The choice of taxation system should be approached in advance and very seriously, because the amount of your costs will depend on which regime you choose, and by choosing the most optimal regime, you can significantly reduce them.

In the Russian Federation, there are various forms of taxation, which also apply to individual entrepreneurs. As of 2016, there are 5 regimes: 1 general taxation regime (OSNO) and 4 special ones (Unified Agricultural Tax, UTII, STS, PSN).

General (standard) taxation system (OSNO) - one of the most complex systems currently existing in Russia. It includes all additional taxes, and also has no restrictions on the number of employees, the amount of profit, etc. This system covers absolutely all registered business entities that have not decided on the tax regime at the time of registration. Remaining in this mode, you will have to pay all additional taxes: VAT (value added tax 18%), personal income tax (personal income tax 13%), property tax, if you have property.

Simplified taxation system (STS) — one of the simplest systems, aimed at small and medium-sized businesses, has two objects of taxation, one of which, when switching to the simplified tax system, you will be required to choose: “income” or “income minus expenses.” When switching to the simplified tax system, an individual entrepreneur must meet several criteria:

1. No more than 100 employees;
2. No more than 60 million rubles annual income;
3. The residual value should not exceed 100 million rubles.

Unified tax on imputed income (UTII) - another tax regime that makes life easier for entrepreneurs. But, unfortunately, it applies only to certain types of activities presented in the Tax Code of the Russian Federation.

The tax amount is fixed and does not depend on your income. The amount of tax depends on the scale of your business - the size of retail space, the number of employees, the number of vehicles, etc. - each type of activity has its own criterion.

UTII can be reduced through insurance premiums to half of what is paid for employees. And organizations and (or) entrepreneurs without employees can reduce tax without restrictions on contributions paid for themselves.

Just like the simplified tax system, UTII also has certain criteria that business entities must meet:

1. The company must have no more than 100 employees;
2. The share of third parties should not exceed 25%.

Before submitting a notification about the transition to UTII to the territorial tax authority, make sure that this system is valid in your region.

Unified Agricultural Tax (USAT) similar to the simplified taxation system, but is provided only for agricultural producers.

If you grow, process or sell agricultural commodities, then this system is for you.

Entities who have chosen the Unified Agricultural Tax regime are exempt from paying taxes on property and profit of the organization, as well as VAT. Individual entrepreneurs are exempt from paying VAT and personal property tax. persons - personal income tax. Under the unified agricultural tax system, the same exceptions apply as for entities practicing the simplified tax system.

Patent tax system (PTS) was introduced in 2013 and is valid exclusively for individual entrepreneurs. Just like UTII, the patent system can exist simultaneously with the general system (OSNO) and only for certain types of activities provided for by regional legislation.

It is noteworthy that no tax returns are provided. You buy a patent for a period of 1 to 12 months and keep a separate income book for this type of activity. The amount of the patent cannot be reduced by the amount of insurance premiums.

You can read more about which taxation system to choose for individual entrepreneurs and how to combine several modes in my.

In addition to tax payments, individual entrepreneurs will have to pay insurance contributions to the pension fund - this is a fixed amount, which in 2016 is 19,356.48 rubles. If the annual income exceeds 300,000 rubles, then +1% of the annual income, but not more than 154,851.84 rubles. Contributions for compulsory health insurance in 2016 amount to RUB 3,796.85. These payments must be made no later than December 31, 2016. If your income exceeds 300,000 rubles, then 19,356.48 rubles. you pay by December 31, 2016, and the rest no later than April 1, 2017.

More detailed information is presented in the table.

There is also such a thing as a tax holiday for individual entrepreneurs in 2016. The conditions of this benefit are specified in a document such as “Main directions of tax policy for 2016 and the planning period of 2017 and 2018.”

This benefit is valid only for first-time individual entrepreneurs. Unfortunately, the decision to include such a benefit is made by regional authorities for certain types of activities. Tax holidays mean that newly opened individual entrepreneurs are completely exempt from paying taxes for a certain period of time. For more detailed information, I advise you to contact your territorial tax authority.

7. Pros and cons of individual entrepreneurs

Advantages of individual entrepreneurship

1. Low amount of state duty in contrast to LLC: 800 rubles instead of 4,000 rubles;
2. A simple registration procedure with a small list of documents;
3. Fast registration procedure;
4. Does not oblige you to have a current account and a seal;
5. All money earned by the individual entrepreneur is the individual entrepreneur’s money. They can be transferred to the card or withdrawn. The money of the LLC is the money of the LLC, from which the LLC is obliged to pay quarterly dividends + 13% tax. The director needs to pay a monthly salary and tax of about 30% + personal income tax 13%.
6. Individual entrepreneurs do not have to keep accounting records. The LLC is required to maintain complete accounting records;
7. If an entrepreneur does not have employees, then he simply submits a tax return once a year (using the simplified tax system). An LLC automatically has an employee - this is a director, and in addition to declarations, the LLC also submits reports to the Pension Fund and the Social Insurance Fund.
8. To terminate the activities of an individual entrepreneur, it is enough to pay the state fee and submit an application. Within a week, the individual entrepreneur will be excluded from the register. The liquidation procedure for an LLC is very lengthy and takes about 3-6 months;
9. Money in individual entrepreneurs' accounts is insured by the state in the amount of 1.4 million rubles. An LLC does not have this;
10. An individual entrepreneur is not required to maintain cash documents;
11. An individual entrepreneur can carry out its activities in any place, regardless of the place of registration.

Disadvantages of individual entrepreneurship

1. An individual entrepreneur is liable entirely with his property. The LLC is responsible for the property of the LLC;
2. An individual entrepreneur does not have the right to engage in certain types of activities, such as wholesale and/or retail trade in alcoholic beverages;
3. A sole proprietor cannot split his business. If you are planning a business with a partner, even if you are 300% confident in each other, you should think about opening an LLC and becoming legally full co-founders in shares proportional to your investments.

8. Rights and obligations of individual entrepreneurs

According to clause 3 of Article 25 of the Civil Code of the Russian Federation, an individual entrepreneur enjoys the right to hire employees. Previously, individual entrepreneurs did not have such a right as concluding employment contracts.

According to Article 9 of Chapter II of the Law on the Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities have the right:

• receive, in accordance with the legislation of the Russian Federation, from state authorities, local government bodies, bodies exercising state sanitary and epidemiological supervision, information about the sanitary and epidemiological situation, the state of the habitat, sanitary rules

• take part in the development by federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies of measures to ensure the sanitary and epidemiological well-being of the population;

• for full compensation for damage caused to their property as a result of violations of sanitary legislation by citizens, other individual entrepreneurs and legal entities, as well as during the implementation of sanitary and anti-epidemic (preventive) measures, in the manner established by the legislation of the Russian Federation.

According to Article 11 of Chapter II of the Law on the Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities, in accordance with the activities they carry out, are obliged to:

• comply with the requirements of sanitary legislation, as well as regulations, instructions and sanitary-epidemiological conclusions of those implementing;
• state sanitary and epidemiological supervision of officials; develop and carry out sanitary and anti-epidemic (preventive) measures;
• ensure the safety for human health of the work performed and services provided, as well as products for industrial and technical purposes, food products and goods for personal and household needs during their production, transportation, storage, and sale to the population;
• carry out production control, including through laboratory research and testing, over compliance with sanitary rules and carrying out sanitary and anti-epidemic (preventive) measures when performing work and providing services, as well as during the production, transportation, storage and sale of products;
• carry out work to substantiate the safety for humans of new types of products and their production technology, criteria for the safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
• promptly inform the population, local government bodies, bodies carrying out state sanitary and epidemiological supervision about emergency situations, production stoppages, and violations of technological processes that pose a threat to the sanitary and epidemiological well-being of the population;
• have officially published sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of workers.

In addition, an individual entrepreneur is obliged to:

• conduct its activities in accordance with the list of main types of economic activities specified in the Unified State Register of Individual Entrepreneurs;
• timely submit reports to the Federal Tax Service, Pension Fund, Social Insurance Fund, etc.;
• timely pay taxes and other fees provided for by the legislation of the Russian Federation;
• promptly notify all authorities about the hiring of employees, as well as changes in activities.

This concludes my article. I hope that this information was necessary and useful for you. See you in the next issues.

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