Registration of IP by temporary registration. Is it possible to open an individual entrepreneur by temporary registration and how to do it. Is it possible to register an individual entrepreneur under temporary registration for a foreign citizen

Register as individual entrepreneur performed at his place of residence. Such a binding is required in accordance with Art. 8 of Law No. 129-FZ. The only official confirmation of the place of residence is a registration, and registration is carried out at the address indicated in it. Is it possible to open an IP in another city without a residence permit? Let's figure it out together.

Do I need a registration to open a sole proprietorship?

The above law, which regulates the state registration of legal entities and entrepreneurs, does not directly mention the mandatory presence of a residence permit. But tax registration is carried out at the place of residence. Only registration certifies it - nothing else has yet been invented. On the one hand, this complicates the life of those businessmen who do not have registration. On the other hand, it simplifies it for authorities and counterparties - the IP does not have a legal address where you can apply. This role is performed by registration. That is why it is impossible to open an IP without a residence permit. You can try to register and submit a package of documents, but refusal is guaranteed.

Is it possible to open an individual entrepreneur with a temporary residence permit?

The law allows the registration of entrepreneurs with a temporary residence permit, subject to one of the following conditions.

The absence of a registration stamp in the passport (generally a blank page).
The presence of a stamp on deregistration.

If permanent registration is recorded in the passport, then an individual entrepreneur will be able to register only in his region. Temporary registration in this case replaces the permanent one.

How to open an individual entrepreneur in another city without a residence permit?

In this context, two options can be considered: registration at a temporary residence permit in the city of residence or at the place of permanent registration, but remotely. An entrepreneur registered in one of the regions of the Russian Federation has the right to work in any of its territories, but he is prohibited from opening branches and subdivisions.

Registration of IP by temporary registration

This option is relevant for persons arriving from other regions and deregistered permanently. In the first case, you will have to cancel the permanent residence permit and get a temporary one. The presence of a valid stamp plus a temporary registration sheet will annul the opportunity to undergo the procedure in a non-hometown. The rest of the procedure is the same as usual.

Collection of documents (a copy of the passport, if it was issued earlier).
Payment of state duty.
Filling out an application for registration.
Handing over the entire package, including the receipt of payment of the fee and the application, to tax office at the address of the temporary registration.

Notification of tax registration is sent by mail or handed in personally (everything is the same as in the case of a permanent residence permit).

Remote IP registration in your region

Another option for registering an IP is registration in your native region while staying in another. In this case, the transfer of documents to the tax office is carried out remotely - by mail or via the Internet. But there are several ways to get ready-made documents.

Personally. You only need to come to the tax office once.
Through a trustee. It will personally visit the tax office together with notarized power of attorney or send documents to you.

Working outside the region of registration is complicated by the fact that all information from the funds, the tax office, and other authorities comes to the postal address indicated in the application for registration as an entrepreneur. If the work is actually carried out in Moscow, and the registration is made in Bryansk, then all official mail will go to the Bryansk address. It is easier with contractors - you can simply provide them with a valid postal address, with authorities it is difficult to do this.

What to do if the IP has changed the address of registration?

In accordance with the provisions of Ch. VII.1 of Law 129-FZ, all changes in the registration data of an individual entrepreneur must be immediately reflected in the registration register of the USRIP. When changing the address of permanent or temporary registration, the entrepreneur is obliged to independently notify the tax office of the changes that have occurred by submitting an application in the form P24001. Re-registration of IP when changing residence permit takes no more than 5 working days from the date of application. After making changes, a notification is issued with updated information - an extract from their USRIP with a new address.

If only the place of residence changes within the region of registration, and the registration remains the same, then no changes need to be made - the entrepreneur can safely continue to work. Changing your residence permit to another region does not require you to go through the registration procedure again. But the emergence of a new taxpayer may attract excessive attention from the Federal Tax Service - such an individual entrepreneur as a newly registered one does not fall under the tax holidays.

Does the change of residence registration cancel the registration of an individual entrepreneur?

Changing the registration address of a citizen does not cancel his registration as an individual entrepreneur, but in order to continue work, you will have to notify the tax office. There is no need to collect documents again and apply at a new address. It is only required to notify about the registration at the new address. Changes will be made to the registration data, the entrepreneur will retain his TIN and PSRN, but will be registered at a new address and in case of moving to another district or region for a different tax. In the latter case, the inspector forwards the registration file to another division.

Who else is required to notify the IP when changing the registration?

The registration of an individual entrepreneur plays the role of a legal address for him, therefore, when changing it, it is necessary to notify counterparties - customers and partners. Funds - PFR, FSS and MHIF do not need to be notified about this. This will be done by the tax authorities who update the business register.

Refusal to make changes to the USRIP can be provided if false information is provided. All submitted information is carefully checked.

Each individual who is engaged in individual entrepreneurship resides somewhere, has premises, housing at a certain address, as evidenced by registration, confirmed by a stamp in the passport. Article 20 of the Civil Code Russian Federation indicates that the concept of permanent residence is a place where a person permanently resides on legal basis. This creates important conditions for the accessibility of a citizen for various official organizations, as well as law enforcement agencies.

Is it possible to register an individual entrepreneur if there is no permanent residence permit, but only a temporary one?

If there is no stamp in the passport on stationary registration, registration of an individual entrepreneur in 2019 is possible, but in the tax department under whose inspection the temporary address of an individual entrepreneur is located. For example, if a business is opened in the Moscow region, then it must be registered in Moscow. The right to carry out entrepreneurial activity for the specified case is granted throughout Russia, in any city and region. However, the registration of IP will be unstable, as well as residence at this address. Tax reports are accepted only by the inspection that gave the citizen the right to be an entrepreneur.

Three important points to open an IP on temporary registration:

Present a passport that does not have a stamp with a permanent residence permit.
Provide a certificate issued in accordance with the standards of the Civil Code of Russia, where temporary registration is fixed for a period of at least six months.
Present the entire list of documents to the tax department, which is necessary for registration:

an application indicating the address of the rented accommodation;
a copy of the receipt confirming the payment of the state duty specified by the legislation of 2019 in the amount of 800 rubles on behalf of the applicant;
copy of the passport;
copy of TIN;
temporary registration certificate.
application for choosing the form of taxation (patent, simplified).

Clarify the end of the temporary residence permit with the tax office. If there is a month left before the expiration of this document, and in tax authority If an entrepreneur is allowed to work for six months, then after the registration time has elapsed, the inspection automatically terminates the activity permit.
For cases where documents are submitted by a second person, a corresponding power of attorney certified by a notary is required.

When registering an individual entrepreneur temporarily, temporary housing rented from certain persons - owners is indicated. It is not necessary to notify them of the registration of IP at their address.

Homeowners have no legal obligations or consequences for this process.
Registration of IP in the presence of a temporary or permanent residence permit
IP registration in the presence of both permanent and temporary registration is carried out only by bodies competent in the territory of the main place of residence. The passport and the presence of a permanent residence stamp in it are a priority among the documents. Income reporting is submitted to the departments operating in the territory at the main place of residence. Distance doesn't matter. The need to submit documents on activities on time remains unchanged, even if the business operates in another city.
Features of opening an IP for temporary registration in 2019
According to the requirements in 2017 when registering an individual entrepreneur proxies points to be taken into account:
A copy of the passport in whose name the IP is registered must be stitched in a certain required way and in without fail notarized, otherwise the document is considered invalid.

This year, an individual can send an application in the form P21001 electronic format through the Internet.

An application for the transition to one of the selected forms of taxation is submitted immediately upon execution of all documents or within a month from the date of filing an application for registration of an individual entrepreneur.

An identification code is required. If it is not there for some reason, then getting it in 2019 will not be too difficult. In Russia, developed new service on working with citizens - an online mode where you can get answers to legal issues, print forms and forms, receive new code or restore the number of the lost document. The service is free, you only need a passport.

In 2019, the preparation of documents was significantly reduced. The certificate of registration and the document on registration with the tax authority can be collected three days after the submission of the application.

How to open an individual entrepreneur by temporary registration? This question is asked by many who wish to open an individual entrepreneur who live or operate outside the place of permanent residence. You can open an individual entrepreneur by permanent registration or by temporary registration, but there are certain nuances that you need to know first:

It is possible to open an individual entrepreneur by temporary registration only if there is no permanent residence stamp in the passport. The passport must not have a stamp with a residence permit or there must be a mark - deregistered.
If the passport contains a seal with a residence permit, then you can open an IP only at the tax office at the place of registration, regardless of the place of temporary registration.

To open an IP under temporary registration, you will need to prepare the following set of documents:

Fill out an application in the form No. P21001 (you must first select the appropriate OKVED codes your activities, you can pick up the codes in our OKVED classifier or use ready-made sets of codes);

Choose a taxation system and prepare an application for the transition to the simplified tax system in 3 copies. (the article will help you to choose a system: Choosing a taxation system ; either use patent system taxation);

Make a copy of the passport (a page with a photo, a page with the last place of registration and deregistration, plus you need to make a copy from the next blank page to confirm the absence of a permanent residence permit);

Make a copy of the temporary registration;

If you have a TIN, make a copy;

Pay the state fee in the amount of 800 rubles.

This set of documents must be submitted to the tax office, and after 3 working days from the date of submission, in case of correct execution of documents, receive ready registration documents from the tax office.

On the fourth working day from the date of submission, you will receive the following documents:

Certificate of TIN (issued if you have not been issued before);

Notification of registration with the territorial tax office at the address of temporary registration;

Notification of the transition to a simplified taxation system (if this application is submitted);

Record sheet in the EGRIP.

If you mistakenly filled out the applications or provided an incomplete set of required documents, then you will not be able to open an IP the first time, because. The tax office is very demanding and will refuse you. The waiver will contain detailed description mistakes made, which will allow them to be corrected at the next filing, also with the refusal received, you can contact the management of the tax office for more detailed information, consider the mistakes made and other reasons due to which the refusal was made.

Conduct business activities from the moment of official registration legal status any citizen, including foreign nationals, is entitled (Article 23 of the Civil Code). The procedure for carrying out registration actions is regulated by Law No. 129-FZ of 08.08.01. It says here that state registration of entrepreneurs is carried out at the place of residence of citizens (clause 3 of article 8).

But what if a person changes their address of residence? Or is a foreigner planning to do business in Russia? How is the legalization of activity carried out in this case? And is it possible to register an individual entrepreneur by temporary registration? You will find detailed answers to these questions in our article.

IP registration - regulatory requirements

The exact mechanism for state registration of legal entities, as well as entrepreneurs, is approved in Law No. 129-FZ of 08.08.01 (hereinafter referred to as the Law). Opening a business involves making entries in a single register - USRIP for individual entrepreneurs. Among the mandatory details, data on the place of residence of a citizen in the Russian Federation are also named: indicate the full address, including the name of the city, streets, house numbers, apartments, etc., according to which the individual entrepreneur is registered (registered) in the prescribed manner (subparagraph “e”, paragraph 2 of Article 5 of the Law).

Legally, what does the concept of "place of residence" mean? For an answer, we turn to the provisions of Art. 20 of the Civil Code, where it is determined that the place (address) of residence is considered to be the permanent place of residence of an individual. For persons under 14 years of age or persons under guardianship, this is the place of residence of official representatives or guardians. Thus, since it is logical to assume that a person is located most of the time at the place of registration, then such an address will be the IP registration address. And even the presence of a temporary certificate does not in any way affect the procedure for creating an IP, subject to the stamp of permanent registration in the passport.

And what about those who do not have a permanent residence permit in Russia? Is it possible to issue an IP on temporary registration? In accordance with Russian Law No. 5242-1 dated June 25, 1993, individuals are required to complete the registration procedure in our country, provided they have lived in the territory for more than 90 days. Moreover, if a person does not have a residence permit in the passport, on the basis of a temporary certificate, he can open a business.

Is it possible to open an individual entrepreneur by temporary registration?

Therefore, it is possible to register an individual entrepreneur by temporary registration if the citizen does not have a permanent residence permit in the passport. This is typical, as a rule, for foreign nationals or persons without citizenship. If an individual has a permanent residence permit in his passport, it will not work to open an individual entrepreneur at a temporary address.

For example, an individual lives in Pskov, and intends to do business in Moscow. Documentation for opening an IP should be submitted to the Pskov IFTS, and in fact, business can be done in any territory of Russia. The exception is PSN and UTII, in order to work in these modes, you will need to additionally register for tax purposes at the addresses where special regimes are applied. If you submit an application to the tax office of Moscow, if you have a permanent residence permit in another city, the acceptance of documents will be refused, you will not be able to obtain the status of an entrepreneur in the capital.

Another story with foreigners. Such citizens have the right and must carry out the registration of IP on temporary registration, since the activity is carried out in Russia. But the registration period must be more than six months, and upon the expiration of the specified time period, entrepreneurial activity becomes invalid, that is, an extension of the temporary certificate is required. The authority for filing documents for obtaining status is the territorial division of the Federal Tax Service at the address of the temporary registration of a foreigner.

Note! If the registration of an individual entrepreneur-foreigner is carried out in one territorial division of the IFTS (at the address of the corresponding temporary residence permit), and the activity is carried out in another region, taxes under this regime must be paid to the region where the activity is conducted. The same requirement is true in relation to the submission of reports under the special regime.

Registration of IP at the place of temporary registration - procedure

What is the procedure for registering an individual entrepreneur for temporary registration? The mechanism of action is no different from opening an individual entrepreneur by registering a permanent one. Current requirements are specified in Law No. 129-FZ. The list of required forms includes the submission of the following documents:

unified statement f. P21001 - when entering information on the page with the place of residence, the temporary address is reflected (according to the certificate).

Payment document for the transfer of state duty for 800 rubles.

Copies of an identity document, TIN (if any), temporary certificate.

An application for the use of a simplified taxation system is provided if this special regime is used.

Power of attorney for official representative- notarial confirmation of authority is necessary if the documentation is submitted not by the entrepreneur personally, but by his authorized representative.

Other forms on request.

Note! The maximum period of state registration of IP should not exceed 3 days (working) in accordance with paragraph 3 of Art. 22.1 of the Law, subject to the provision of reliable data.

IP registration address value

In the legal sense, the address of the entrepreneur, which is indicated during registration, is the main legal address of the business. This prop is specified in unified register, contracts with contractors, VAT invoices, contacts with government agencies, etc. Accordingly, you need to carefully fill in the data and make sure that they do not contain errors and inaccuracies.

Conclusion - in this article we figured out, you can open an individual entrepreneur by temporary registration and to whom. The list of documents for the creation of entrepreneurship in the Russian Federation is listed in Law No. 129-FZ, which also defines the rules for conducting such a procedure.