Registration as an individual entrepreneur step by step instructions. How to open an individual entrepreneur? How to open an individual entrepreneur yourself

Good afternoon, future entrepreneurs!

2019 has arrived and I decided to update the article on opening an individual entrepreneur for those who want to become an entrepreneur. Why do I update this article regularly?

It's simple. The fact is that every year new laws appear, some nuances arise, and so on. Roughly speaking, if you read somewhere an article on opening an individual entrepreneur two or three years ago, you will most likely make mistakes when registering an individual entrepreneur. Or they may even refuse you at the tax office after checking the documents that you submit there...

There have been some changes in 2019 that you need to know about. We'll talk about them in this article.

1. It is worth noting that changes in the opening procedure in 2019 are more related to the fact that future entrepreneurs are increasingly being redirected to register individual entrepreneurs from tax offices to the so-called MFCs (multifunctional centers). This trend has been observed for the last two years, so don’t be surprised if you are sent from the tax office to the MFC. The differences when registering an individual entrepreneur will be minimal when compared with registration through the tax office. In some moments it’s even more convenient.
2. Following registration, documents will be sent electronically to your email. However, this rule has been in effect since April 29, 2018. Convenient, no need to go to the inspectorate (or to the MFC) twice.
3. For those who will register in December 2019, the concept of the first tax period will change (to be precise, this change affected all individual entrepreneurs that opened in December 2017, 2018 or will open in December 2019. But read about this at the end article. An important point, by the way, that few people remember. Pay special attention to this!
4. If you make a mistake when filling out the documents and you are denied registration as an individual entrepreneur, then you do not need to pay the state fee again (you paid it before). But you are given only one free attempt and three months to resubmit your documents.

Read about other innovations for 2019 at the end of the article. Yes, changes are already being prepared that will take effect next year. For example, they have long been talking about the abolition of tax returns for individual entrepreneurs using the simplified tax system “income” (USN 6%), but subject to the use of an online cash register.

But we will talk about all this at the very end of the article and in the comments. We will also look at the most frequently asked questions from beginners

With examples of preparing the necessary documents and answering many questions that are not addressed here.

What will change in 2020?

Yes, 2019 is not over yet, but the changes that will happen in 2020 are already known. In order not to create confusion in the minds of readers =), I placed them in a separate block at the very end of the article.

And, as usual, there will be many innovations that it is better to know about now (and in what year did they not exist?). For example, for individual entrepreneurs on PSN or UTII, a ban on retail trade in goods that are subject to mandatory labeling is expected (this is highly likely to happen). Therefore, take this nuance into account when choosing a tax system now.

In my opinion, this is the most important news that few people know about.

And once again, look for an updated block on expected changes for 2020 at the end of the article.

So let's get started:

In fact, the procedure for registering an individual entrepreneur is quite simple, but it requires care at every step. It is enough to make a mistake at any stage, and you will have to run around the bureaucratic circle with papers again =). But nevertheless, EVERY person can understand this procedure.

And there is absolutely no point in paying third-party companies that charge people 4-6 thousand for this primitive procedure. So read this article carefully to understand how easy it is! I will try to describe all stages of the opening procedure as clearly and understandably as possible.

Let’s take a closer look at each step in this article.

Step #1: You must clearly understand what you will do. And select the appropriate activity codes according to OKVED

The fact is that for each type of business activity, officials came up with so-called OKVED codes (All-Russian Classifier of Types of Activities). Roughly speaking, for EVERY type of business activity there is a unique OKVED code.

For example, you decided to open a hairdresser and a bathhouse with it =). Then you need to indicate the corresponding OKVED code when opening.

Example code according to OKVED-2 for hairdressers

Example code according to OKVED-2 for those who want to open a bathhouse =)

And so for each type of activity that you will be engaged in, you need to select your own code using this directory.

Beginning entrepreneurs immediately have a question about where to get these incomprehensible OKVED codes...

And here the first small problem awaits us. The fact is that from January 1, 2017, a NEW reference book on OKVED codes was introduced, which is called “OKVED-2”. The two pictures above show codes specifically according to OKVED-2.

Therefore, now when choosing activity codes in 2019 (and in subsequent years), we use only OKVED-2!

So, at this step you must select several types of activities according to OKVED, which you will use. There is no need to register them in 100-200 pieces. After opening, you can always delete or add new activities after registration. To do this, just submit an application to your tax office (this procedure is free).

Moreover, you need to select the MAIN type of activity according to OKVED. This is one code that will be the main one, which generally describes what the individual entrepreneur will do. You also need to select ADDITIONAL activity codes according to OKVED. For example, for a hairdresser, it is logical to select several codes that also relate to this activity. I think that you understand the essence.

Step #2. You need to immediately decide on the tax system

A very common mistake is when a future individual entrepreneur starts his own business and does not have the slightest idea of ​​how much he should pay in taxes to the state. Postpones this issue “for later”, and as a result, runs into serious fines and penalties.

Or he doesn’t pay taxes at all, forgetting that he has the status of an individual entrepreneur. Oddly enough, this situation also occurs quite often.

Before moving on to the next step, you must sit down and calculate which tax system will be beneficial to YOU.

People often write me questions along the lines of: “I’m opening an individual entrepreneur... which tax system should I choose?”

At the same time, there are no details, no information about what he wants to do, etc. My answer is very simple: “I have no idea.”

But seriously, the question is quite strange for a person who has decided to become an individual entrepreneur. Before asking such a question, you need to take a calculator and at least roughly understand the basic tax schemes:

1. simplified tax system 15%

I’ll tell you very briefly about the “simplified” 6% and 15%:

But so that you don’t drown in unnecessary details, I’ll briefly explain about the two most popular tax systems in Russia:

1. This is a Simplified Taxation System with the “Income” feature of the simplified tax system of 6%

In short, an individual entrepreneur using the simplified tax system of 6% pays 6% of all money received +

By the way, I have a short overview video on individual entrepreneurs’ contributions “for themselves” for 2019-2020, you can watch it.

But remember that contributions to the Pension Fund and the FFOMS are now collected by the Russian Tax Service (abbreviated as FTS).

2. STS 15% “Income minus Expenses”

Here our individual entrepreneur no longer pays 6% of all income, and 15% of the difference between income and expenses. + pays the same contributions to the PRF + FFOMS

So, we will assume that our individual entrepreneur has chosen the following parameters for registering an individual entrepreneur:

1. Selected a list of OKVED codes that are suitable for future business activities. And I’ll emphasize once again that these codes can always be added after opening an individual entrepreneur. Therefore, do not get carried away and select no more than 10-20 pieces, the most necessary ones.

2. And as a taxation system, he chose the simplified tax system of 6% (by the way, I myself have a simplified tax system of 6%).

Important: in our example, we will assume that our individual entrepreneur immediately wants to switch to the simplified tax system of 6%.

The fact is that if you simply open an individual entrepreneur and do not write an application to switch to the required taxation regime (STS or PSN or UTII), you will automatically find yourself on the so-called STS. (General taxation system).

Being on the OSN is a dubious pleasure, frankly speaking. This system is quite confusing, especially for beginner entrepreneurs. In addition, this system has the highest tax burden + a lot of reporting. That is why I strongly recommend that you immediately decide on the taxation system, so as not to suffer from the special taxation system later.

Step No. 3: We pay the state fee for opening an individual entrepreneur. This must be done BEFORE submitting documents to the tax office!

At the moment it is 800 rubles.

Where can I get a receipt for the state duty and how to pay it? Everything is very simple.

We go to the official website of the Federal Tax Service of the Russian Federation using this link https://service.nalog.ru/gp2.do and print a receipt that needs to be paid at any SberBank branch.

That is, once again: follow the link above to the official website of Tax Russia, select the item, “State fee for registration of a sole proprietor as an individual entrepreneur”, generate a receipt with your details for payment through SberBank in cash.

note that if you register through the MFC, you need to select another option “State registration of a sole proprietor as an individual entrepreneur (when applying through multifunctional centers).

note that starting from 2019, many MFCs stopped charging for state fees when registering individual entrepreneurs. I recommend that you clarify this issue before you submit your documents. But soon this practice will spread throughout all MFCs.

You just need to carefully follow the instructions on the screen and then print it.

VERY IMPORTANT! Do not under any circumstances lose this receipt for payment of the state duty after you have paid it! We will need it later when you submit a package of documents to the tax office.

I repeat that in 2019, the vast majority of everyone who wants to become an individual entrepreneur will be redirected to register at the MFC. But in any case, clarify this point in advance with your tax office in order to pay the required version of the state duty.

Otherwise, they simply will not accept your documents for registration, since you paid the wrong version of the state fee. If you submit your documents, and during the process of checking them it turns out that the state duty was paid “to the wrong address,” then you will be denied registration as an individual entrepreneur.

If you register completely electronically, then starting from January 1, 2019, you do not need to pay the state fee. But this will require an electronic digital signature and additional computer setup. But for paper registration, you need to pay a fee.

Step #4: Where do I need to register as an individual entrepreneur? Which inspection should I take the package of documents to?

Find on the website the address of the tax office that is assigned to your residence address. Let me remind you that the procedure for registering an individual entrepreneur is regulated by the rules Federal Law of August 8, 2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”.

Don’t be lazy, study this law and many questions will disappear: http://www.nalog.ru/rn53/ip/interest/reg_ip/petition/3921906/(This is the website of the Novgorod Tax Office, but there you can select any region of the Russian Federation) After that, call your inspectorate and clarify that it is where you will need to register.

At this stage, a question like this is often heard: “I do not live according to registration, in another city.. Where should I take the package of documents?”

Unfortunately, the law clearly states that an individual entrepreneur is registered with the inspection office assigned to him according to his registration in his passport. Therefore, you will have to do just that. But you can do this remotely by sending a package of documents by registered mail, with an inventory of the contents.

But I still advise you to do this during a personal visit to the inspectorate, since practice shows that during personal communication with a tax officer, other questions may arise on their part. For example, questions on their part regarding the execution of the documents themselves or the composition of the package of documents.

Step #5: What documents are needed to open an individual entrepreneur in 2019?

For Russian Citizens:

1. Passport of a citizen of the Russian Federation
2. A copy of the passport (it’s better to make copies of all pages at once. The fact is that some inspections require copies of exactly all pages of the passport. But not everywhere, of course)
3. A copy of the certificate with the TIN number of the individual. faces (if any).
4. Receipt of payment of the state fee for registration of individual entrepreneurs.
5. Application for registration of individuals persons as individual entrepreneurs according to form P21001. If the applicant does not submit documents in person, the application must be certified by a notary (certify the applicant’s signature). Otherwise, you don't have to do this.
6. Application for application of the simplified tax system in form No. 26.2-1 (how to fill it out correctly - you can again look at the tax office website).

For NON-CITIZENS of Russia:

The list of documents in this case is DIFFERENT and I advise you to read this article:

6 Step. We submit the completed package of documents to the tax office

You need to submit the prepared documents to your tax office and at the same time get to know the inspectors :). Of course, you can send a package of documents by mail, but I would prefer to go in person and get acquainted with the place where I will often visit. After the individual entrepreneur has submitted the documents, the registration authority must issue copies of the following documents:

1. Receipt for receipt of documents (be sure to take it)
2. Applications for the use of the simplified tax system

Please note that the copy of the notification for application of the simplified tax system bears the signature of a Federal Tax Service employee, date and seal (stamp).

Don't delay with this question! Otherwise, you will automatically end up on OSN!

Step #7. Obtaining registration documents

If everything is fine with the documents, then after 3 (three) working days from the date of submitting the documents, you must be issued documents confirming your new status as an Individual Entrepreneur.

This is what you will receive from the inspection in three working days:

1. Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number of an individual entrepreneur) (no longer issued as of January 1, 2017. More details here
2. Certificate of registration with the tax authority.
3. Entry sheet from the Unified State Register of Individual Entrepreneurs (USRIP) (see link above).

Please note that you will not be given a document confirming that you can use the simplified tax system (simplified tax system)

The fact is that the application for the use of the simplified tax system is of a notification nature, so the simplified tax system can be applied from the date of registration. To avoid possible problems in the future, you can request an information letter from the tax office in form 26.2-7 about the transition to the simplified tax system.

To receive it, you need to submit a corresponding request to your inspection.

Please note that starting from April 29, 2018, the Federal Tax Service and the MFC are issuing documents on the decision to register individual entrepreneurs in electronic form. That is, they will send them directly to the entrepreneur’s email. Therefore, when you fill out an application on form P21001, be sure to include your email!

Step #8. Registration with the Pension Fund of Russia and the Federal Compulsory Compulsory Medical Insurance Fund

Your inspection will send information about the registered individual entrepreneur to the Pension Fund of the Russian Federation (PFR), which currently still administers contributions to the Compulsory Medical Insurance Fund (FFOMS). After some time, a certificate (notification) of registration of an individual entrepreneur with the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund should arrive by mail.

Be sure to save it, you will definitely need it later.

You can also view this data by making an extract from the Unified State Register of Individual Entrepreneurs on the Federal Tax Service website.

If the notice of registration has not been received by the Pension Fund (or the data in the Unified State Register of Individual Entrepreneurs regarding the number in the Pension Fund has not appeared two weeks after successful registration), then you must personally provide the following documents to the Pension Fund:

1. Entry sheet from the Unified State Register of Individual Entrepreneurs (USRIP) (+Copy).
2. TIN (+Copy)
3. Pension certificate (which is “green”) + copy.

After which you should be given a notice of registration of the individual entrepreneur with the Pension Fund of Russia.

Step #9. What forms may be needed for this procedure?

If you read this article to the end, you realized that you will need to fill out several documents + make several photocopies of documents. You will need to fill out:

1. Application for registration of individuals persons as individual entrepreneurs in form P21001.
2. Application for application of the simplified tax system according to form No. 26.2-1 (if you choose the simplified tax system, of course).
3. Receipt for payment of state duty.

How to fill out all these documents?

It’s precisely for filling out these documents that cunning businessmen charge from 2,000 to 6,000 rubles for completing these documents. But believe me, there is nothing complicated there. And it’s not at all necessary to pay 6,000 rubles for something you can do yourself.

Frequently asked questions from beginner entrepreneurs

It is clear that opening an individual entrepreneur and choosing a taxation system is only the very beginning of the glorious path of future billionaires :) And most beginners are simply faced with a huge number of questions...

Let's look at some of them:

I heard that there are tax holidays for individual entrepreneurs. How to get them? What conditions must be met?

The question is very common, and in order not to get up twice, I recorded a short video on this issue:

Do I need a legal address for an individual entrepreneur?

No, not needed. All documents will indicate your address according to your registration in your passport. Of course, you can rent an office and indicate its address on the website, business cards, etc.

But on official documents, such as: declarations, reporting to the tax office, to the Pension Fund of the Russian Federation, on acts of work performed, something like “IP Ivanov Ivan Ivanovich, Ivanovo, Ivanovskaya street, building 1, apt. 1"

Do I need a stamp?

No, it is optional. But order it anyway, since it’s a question of 300-500 rubles. The fact is that many companies only require documents with a seal. This is illegal, but arguing with all such orthodoxies is only a waste of time.

The IP seal is not required to be registered.

Do I need to draw up a work book for myself if I become an individual entrepreneur? Do you need to pay yourself a salary?

The question is so common that I specially recorded a short video:

Do I need a bank account?

In fact, a bank account is not required for individual entrepreneurs. Many people manage to work without it for years, but I think that doing so is not very correct.

Can I be refused to open an individual entrepreneur?

Yes they can. But at the same time they are required to issue a written explanation indicating the reason for the refusal. But, as practice shows, most refusals are associated with incorrectly executed documents for registration of individual entrepreneurs.

If I opened an individual entrepreneur at the end of the year, do I need to report?

For those who will open in December. , since the rules have changed for some categories of individual entrepreneurs, depending on the taxation system. The law was adopted quite recently, a lot will change for those who will register at the very end of the year... I myself am waiting for official explanations. But this news does NOT apply to those who will open in other months of the year except December.

Should an individual entrepreneur pay mandatory insurance premiums?

Unfortunately, there are no benefits for individual entrepreneurs on mandatory contributions to pension and health insurance.

Is it possible to simultaneously be an individual entrepreneur and work as an employee in another company? Will I be punished for this? =)

Most cautious entrepreneurs start their business this way. At first they combine, as they say, “working for an uncle” and trying their hand at their own business.

In general, yes it is possible. You just need to understand that you will still have to pay mandatory insurance premiums for health and pension insurance “for yourself” as an individual entrepreneur, in full. What your employer pays for you to the Pension Fund does not have any bearing on the amount of individual entrepreneur contributions to pension and medical benefits. insurance.

And in this case, they can really punish =)

What else will change in 2019 for new entrepreneurs?

Yes, new bills for the next years are already being prepared in full swing. I will briefly tell you about the most important of them. Of course, there will be many more changes in 2019, but I have singled out from the mass of initiatives what is of interest primarily to newbie entrepreneurs.

Good news: Individual entrepreneurs without employees who provide services, perform work, or sell goods of their own production will be exempted from using online cash registers. The deferment will be given until July 1, 2021.

Watch the video for details:

What changes are expected in 2020?

There will undoubtedly be changes. And this article will be updated as news arrives.

The concept of the first tax period will be changed again to simplify it

Now, let me remind you, the deadlines for submitting the first tax return under the simplified tax system are different. Details at the link above.

Important for individual entrepreneurs on PSN or UTII: It is possible that trade in goods that are subject to mandatory labeling will be prohibited

It is expected that for individual entrepreneurs on PSN or UTII it will be prohibited to trade in goods that are subject to mandatory labeling. Be sure to read this news, because you can choose UTII or PSN, and then it turns out that you will not be able to trade goods that are subject to mandatory labeling:

The ban has not yet been introduced, but the bill is already under consideration in the State Duma.

Supervisory holidays extended into 2020

As I wrote above, they will continue to operate in 2020. I won't repeat myself =)

Summarize

In fact, after opening an individual entrepreneur, you will have a lot of questions :)

Read my website, use the site search - you will probably find the answer to the question that is tormenting you.

Dear readers!

A detailed step-by-step guide to opening an individual entrepreneur in 2019 is ready. This e-book is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.

This is what it's called:

"How to open an individual entrepreneur in 2019? Step-by-step instructions for beginners"

From this manual you will learn:

1. How to properly prepare documents for opening an individual entrepreneur?
2. Selecting OKVED codes for individual entrepreneurs
3. Choosing a tax system for individual entrepreneurs (brief overview)
4. I will answer many related questions
5. Which supervisory authorities need to be notified after opening an individual entrepreneur?
6. All examples are for 2019
7. And much more!

Dear entrepreneurs!

A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2019:

"What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2019?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2019?
2. Examples for calculating taxes and insurance premiums “for yourself”
3. A calendar of payments for taxes and insurance premiums is provided
4. Frequent mistakes and answers to many other questions!

Happy opening!

Best regards, Dmitry.

So, you have decided to open your own business project and become an individual entrepreneur. In this article we will discuss what is needed to open an individual entrepreneur. Some people believe that opening an individual entrepreneur begins with registration. But this is a false statement. First of all, to open an individual entrepreneur, you need to think through all the details of creating your project and possible options for its further development, draw up a business plan, and only then prepare to register an individual entrepreneur with the Federal Tax Service.

Opening conditions

According to the legislation of the Russian Federation, any adult and capable citizen of the Russian Federation or a citizen of another country who permanently lives in the territory of the Russian Federation can become an individual entrepreneur.

“What does it take to open an individual entrepreneur under the age of 18?” is a question often asked by teenagers who want to start their own business. There are mitigating circumstances for such cases. Thus, it is allowed to register as an individual entrepreneur at the age of 16 years or older if the person is recognized as legally competent by a decision of the court or authorized guardianship authorities.

Also, a teenager from 14 to 16 years old can become an individual entrepreneur if his parents have given written consent to this.

It is prohibited for employees of security agencies and the prosecutor's office, military personnel, state and municipal employees to register as individual entrepreneurs.

How to prepare for registration - requirements

Let's look at what is needed to open an individual entrepreneur in the Federal Tax Service and where to start preparing the documents. There are two options for resolving this issue. The first is to collect and prepare all the documents yourself, the second is to use the services of companies that specialize in this. To be honest, the difference in money is not very big, and the registration procedure is not that troublesome. Below we suggest that you familiarize yourself with the basic requirements for individual entrepreneurs.

Documents for opening an individual entrepreneur

One of the most important conditions for opening an individual entrepreneur is the availability of the necessary documentation. The package of documents for opening an individual entrepreneur consists of:

• Applications for opening an individual entrepreneur according to form P21001 (in one copy; if the application is submitted in person, then notarization is not required).
• A receipt confirming payment of the state duty - 800 rubles (this amount is part of the cost of opening an individual entrepreneur).
• Copies of the main page and the page with registration from the passport (you will also need to present the original);
• Copies of the TIN (again, when demonstrating the original, but this document is not mandatory, the main thing is to indicate the correct TIN, if it is assigned to you, in the application; if you haven’t received the TIN yet, it doesn’t matter: they will assign it to you and give you a certificate along with documents confirming registration of individual entrepreneurs);
• Applications in form 26.2-1 (this is an application for the transition to a simplified taxation system, you can submit it within thirty days after the Unified State Register of Entrepreneurs entry sheet).

The last application in the list of documents for opening an individual entrepreneur is not mandatory and is submitted only at the request of the future individual entrepreneur.

If you submit documents not in person, but through a representative or send them by mail, you must have the signatures on the application and copies notarized.

For persons who do not have Russian citizenship, the necessary document for opening an individual entrepreneur is a copy of the certificate of his place of residence.

Rules and procedure for registering individual entrepreneurs

The procedure begins with an application to open an individual entrepreneur

I would like to dwell on some points regarding filling out the application on form P21001. It indicates the address of the enterprise and the home address of the individual entrepreneur, telephone numbers and data from the passport. After filling out the application, you must sign on the back of it; this must be done at the tax office in the presence of a tax inspector or at a notary if you do not plan to submit documents for registration in person.

One of the fields for filling out this document (Sheet A) is OKVED (All-Russian Classifier of Types of Economic Activities), which indicates your types of activities. It is advisable to write more possible classifiers, because if you want to expand your field of activity, and the required classifier is not specified, then you will have to pay for a new type of activity and wait about five days for it to be entered.

Sheet B of the application is filled out at the tax office and returned to the applicant.

An example of a completed application for individual entrepreneur registration

Where and when can you register an individual entrepreneur?

Having collected all the documents, you need to contact the tax authorities. A Federal Tax Service employee will check the documentation you have collected and provide a list of documents you submitted to open an individual entrepreneur, and will also inform you when it will be possible to pick up the completed Unified State Register of Entrepreneurs (USRIP) entry sheet (according to the law, up to five days).

On the appointed day, you will need to come again to the Federal Tax Service, receive a sheet of entry from the Unified State Register of Individual Entrepreneurs, and also sign in the journal about their receipt. As you can see, the period for registering an individual entrepreneur is not that long.

How to start a business if you are a student: Video

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

Who can become an individual entrepreneur

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

How much does it cost to open a sole proprietorship?

To officially obtain the status of an individual entrepreneur, you need 800 rubles to pay the state fee, but you can do it without it, read one of the methods below.

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

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

So, to register as an individual entrepreneur you will need:

1. Passport and photocopies of all its pages.
2. TIN (if you don’t have one, you need it in parallel with registering an individual entrepreneur).
3. Application for registration of individual entrepreneurs (Form P21001), one copy.
4. Receipt for payment of 800 rubles of state duty.
5. If necessary, an application for transition to the simplified tax system (Form No. 26.2-1), two copies.

In the article we will dwell in more detail on the registration application. This is where the main trouble is associated, and where unpleasant mistakes are most often made.

You can download all documents and sample forms towards the end of the article.

Step-by-step instructions for opening - 3 ways

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

Fill out documents through a free service "My business"	Free, without going to the tax office and without paying state fees with the help of a specialist "Dots"	On one's own
15-20 minutes. Quickly fill out documents.	15-20 minutes. You only waste time talking to the manager on the phone after submitting your application.	From 2 hours. It’s long and tedious to fill everything out without automatic mode.
Clear understanding of the process	No need to delve into the process	It's easy to get confused and make mistakes
For free	For free	For free
Account opening is not included	Free current account and many bonuses	If you need a current account, you will have to find a bank yourself
The service does the work	All work will be done by specialists	You do everything by hand

Method 1: Free registration of individual entrepreneurs without going to the tax office and paying state fees

• All documents will be prepared for you free of charge.
• There is no need to pay a state fee of 800 rubles. (from January 1, 2019, there is no need to pay a fee for online filing).
• A current account will be opened at Tochka Bank (also known as Otkritie Bank).
• You get 1 year of free online accounting in Elba and other nice bonuses.

Find out more on the Tochka website.

Your actions when registering:

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

After successful registration of an individual entrepreneur, a bank account will be opened free of charge with free services. It's fast and convenient! Moreover, Tochka is the best bank for entrepreneurs in 2018-2019.

Method 2: Registering an individual entrepreneur via an online service

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

First you need go to the “My Business” website and register.

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

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

Step 1: Enter personal information

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

Step 2: Enter address details

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

Step 3: Select type of activity

The service greatly simplifies the selection of OKVED codes. It is enough to put one tick on the appropriate type of activity, and related codes will be automatically selected from all possible groups. If you selected OKVED manually, you would be faced with a long and monotonous reading of the entire list. We mark everything that is even remotely suitable, then you will definitely be asked to choose one main type.

Step 4: Select simplified taxation system (optional)

As a result, you will receive a completed application for switching to the “simplified” system, which you will only have to print, sign and submit to the tax office (you can do this right away, along with other documents). If you decide to refrain from switching to the simplified tax system, then you can simply not print this application.

Step 5: Open a bank account (optional)

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

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

You will be able to download the already completed:

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

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

After which you follow the instructions and thus do not make mistakes. As you can see, the service is good and convenient! Register and fill out documents.

Method 3: Self-registration of individual entrepreneurs - step-by-step instructions

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

Choosing OKVED

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

You need to decide on your codes before filling out the registration application, as they will be useful there. The list of them is huge, and the law does not limit entrepreneurs in their choice.

You enter the main code first, which most accurately describes your future activities, and then select all that are more or less suitable.

• Download OKVED2

Even if you will not be involved in a certain industry at the beginning, but perhaps include it in your work later, its code is worth indicating. “They won’t ask you” for having too large a list, but adding OKVED codes after registration can be troublesome.

The main OKVED code will depend on:

1. FSS insurance tariff;
2. in some cases, the tariff tax rate;
3. benefits provided for certain types of activities;
4. the need for additional certificates and accreditations (for example, for entrepreneurs registering for the first time with codes 80,85, 92, 93, a certificate of no criminal record will be required).

Choosing a tax regime for individual entrepreneurs

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

Before registering as an individual entrepreneur, it would be a good idea to read detailed articles on our website about each of the special modes:

• A single tax on imputed income

BASIC (general)	USN (simplified)	UTII (imputation)	Patent
The base tax you are on if you have not made any other claims. Suitable for everyone, but far from the most profitable for small companies.	The most common tax for small businesses. Possible in companies with up to 100 employees.	Typically used in services and trade. Limited list of activities and cities to which the system is applicable.
Paid from income from your activities.	6% is paid on all income - more profitable for small expenses; or 15% of profit (income minus expenses) - more profitable for large expenses if they are confirmed and taken into account.	for an amount up to 50% of the amount paid to the Pension Fund. If there are no employees, the reduction is possible up to 100%	An entrepreneur buys a patent to conduct each specific type of activity
Quarterly reporting	If you have no income, you don't have to pay	Tax will have to be paid even if there is no income.
	Once a year it is submitted to the tax book of income and expenses	Keeping records is simple; the rate depends on the type of activity, number of employees, area and other parameters. Expenses are not taken into account.
		No more than 100 employees.	No more than 15 employees

If desired, the modes can be combined. Only the simplified tax system and the OSNO are not compatible; you will have to choose one of them.

It is best to start registering an individual entrepreneur immediately with a simplified procedure. Later you can switch to UTII or Patent without any problems.

Let's move on to the practical part

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

• You can do it manually on a printed form or electronically, but keep in mind that if you choose to fill it out electronically, on Sheet B your full name and signature will in any case have to be written by hand (in black pen, in block capitals). It is better to leave this space empty before coming to the Federal Tax Service and fill it out in front of the tax officer. In many regions this is a requirement.
• Any other corrections or additions by hand on the printed application are not permitted.
• If you are not the one personally submitting the application to the tax office, then the signature must be certified by a notary (this service will cost approximately 500 rubles).
• There is no need to stitch or staple the sheets. Documents must always be printed on one side.
• If sheet 003 is not filled out, then you do not need to provide it.

Step 2. Pay the state fee.

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

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

Step 5. Take the documents to the registration authority.

Step 6. Return after three business days for results.

As you can see, you will have to fill out everything on the computer yourself, which is not very convenient. Therefore, it is better to use the first 2 methods!

Samples of completed documents

Below you can view and even download sample documents for individual entrepreneur registration.

Sample application for registration of individual entrepreneur

It looks like this:

• Download a completed application form for opening an individual entrepreneur (P21001)

• Download a blank application form to fill out yourself

Sample receipt for payment of state duty

Looks like that:

• Download a sample receipt (Excel format)

• Sample receipt for payment of state duty (PDF format)

Sample application for transition to simplified tax system

It looks like this:

• Sample application for simplified tax system (PDF format)

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

How and where to pay the fee for registering an individual entrepreneur

For 2019, the state fee for registering individual entrepreneurs is 800 rubles. It can be paid at Sberbank. What it looks like and a sample of it is above.

Important! From January 1, 2019, when submitting documents online, you do not need to pay a state fee!

You can find out your tax office details at the branch itself or on the website nalog.ru. The KBK code depends on whether you will submit an application to the Federal Tax Service or to the MFC. 18210807010011000110 and 18210807010018000110, respectively.

Some branches of the Federal Tax Service have installed payment terminals, which simplifies the payment of state duties, since this can be done directly at the tax office.

We bring completed documents to the tax office

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

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

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

As confirmation of receipt of the documents, the Federal Tax Service will issue you a receipt. Please note that even if registration is refused, neither the documents submitted for registration nor the state fee paid will be returned.

If you cannot take the document in person

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

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

Receiving documents from the tax office

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

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

1. OGRNIP (Certificate of state registration of an individual as an individual entrepreneur).
2. Unified State Register of Entrepreneurs (Extract from the State Register of Individual Entrepreneurs).
3. Form 2-3-Accounting (Notice of registration with the tax authority).
4. Depending on the branch, a notice of registration with the Pension Fund of the Russian Federation, a certificate of registration of the policyholder with the Compulsory Medical Insurance Fund, and a notice of assignment of statistics codes from Rosstat may also be issued. If all or part of these documents were not given to you by the tax office, then you will have to obtain them yourself.

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

What to do after registration

The documents have been received, the registration of the individual entrepreneur with the tax office has been successful.

1. Check your details at Nalog.ru.
2. Register with statistics, PF and for some types of activities with Rospotrebnadzor (depending on your OKVED, the list of codes for which registration is required can be downloaded Here). The tax office does not always register an entrepreneur. Although it is generally accepted that you will be automatically registered with the Pension Fund and statistics, in reality this often does not happen, and you will have to do everything yourself. If you have hired employees, you will have to register with the pension. Read more about processes.
3. If necessary, order a print. An individual entrepreneur in the Russian Federation can work without a seal, but in many situations it is indispensable (for example, during regular banking operations), in addition, the presence of a seal will help in the future to save on certification of signatures by a notary. You can order it from any of the many companies producing seals and stamps, providing:

• photocopy of TIN;
• on one sheet of paper a copy of the passport and registration;
• photocopies of OGRN and USRIP.

1. If you plan to receive non-cash payments, you should open a bank account. You will need the same documents as for making the seal.
2. If necessary, purchase and register with the tax authorities.

Why can they refuse to open an individual entrepreneur?

Registration of an individual entrepreneur may be denied if:

1. Not all documents are presented or in the wrong place.
2. Errors or false information were found in the documents.
3. The individual entrepreneur has already been registered or was declared bankrupt less than a year ago.
4. Registration is prevented by a court verdict and there is a ban on entrepreneurial activity.

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

What does individual entrepreneur status give?

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

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

Answers to frequently asked questions

Is an individual entrepreneur allowed to change the name?

An individual entrepreneur has the right to come up with any name that does not infringe on the rights of another registered company, but only the individual entrepreneur’s full name must be used in documents.

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

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

Does an individual entrepreneur count his pension experience?

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

Can an individual entrepreneur make entries in his work record?

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

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

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

Is it permissible for an individual entrepreneur to register with a temporary registration?

It can only when the passport does not indicate a permanent residence address. Even if you are registered in another city, you can send documents by letter. In the future, you will be able to conduct your activities in any city, regardless of registration and place of registration of the individual entrepreneur.

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

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

Do I need to rent a room?

Only if you need it for work. An individual entrepreneur can carry out his activities from home.

Conclusion

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

Good luck to you and your business!

How to open an individual entrepreneur in Russia: list of documents + where to submit them + who does not have the right to open an individual entrepreneur + how to open an individual entrepreneur for a foreigner + payment of state fees + what to do after receiving the certificate?

Individual entrepreneurship is one of the forms of civil activity that is aimed at generating income, usually above average earnings. An individual entrepreneur gives you the opportunity to work for yourself and independently manage your schedule and volume of work.

For this activity to be official, future entrepreneurs need to know the specifics of starting their own business. After all, without registering an individual entrepreneur, conducting business will be considered illegal. And tax evasion can provoke serious problems with the Law.

So, how to open an individual entrepreneur in Russia to do what you love?

What documents are needed to open an individual entrepreneur?

In order to open an individual business, you need to prepare a certain package of documents.

It consists of the following evidence:

Application for registration of individual entrepreneurs.

Personal data and type of future activity are indicated here. Each registration authority has a sample of such an application. You can also preview it here: https://www.nalog.ru/rn77/related_activities/registration_ip_yl/registration_ip/order/4162994/

Both the original and a copy of all pages of the document are required.

If the opening of an individual entrepreneur is not carried out by the novice businessman himself, but by his authorized representative, copies of the document certified by a notary are needed.

Receipt for payment of state duty for the provision of services.

We will tell you further about how to pay for the service and get a certificate about it.

If this taxpayer number is not available, you need to obtain it from the same authority where you are submitting documents.

Additional evidence.

For example, if a citizen of another country wants to open an individual entrepreneur in Russia, he must provide the original and a copy of the temporary registration document.

And if a trusted person is involved in registration of an individual entrepreneur, it is necessary to present a power of attorney, and notarized.

Sample application for opening an individual entrepreneur in Russia:

After the entrepreneur submits an application and provides all documents, he will be given a receipt confirming receipt of all certificates. The authority will immediately set a date when the decision to open an individual entrepreneur will be ready.

But we have not yet answered an important question: where to take these documents and which body will be able to open an individual entrepreneur?

Where can I register an individual entrepreneur in Russia?

So, this is the next “obstacle” when registering – figuring out which body you need to contact.

Option 1. Contact the tax office in person.

Opening individual entrepreneurship in Russia is carried out Tax Inspectorate offices. Having collected the entire package of documents, the entrepreneur must contact the local tax office at his place of registration. You can find the required inspection address in your region here: https://service.nalog.ru/addrno.do

If a person has chosen the UTII system to pay taxes, it is allowed to open an individual entrepreneur at the place of business activity.

Also in Russia it is allowed to carry out business in several districts and regions of the country. In this case, the opening of an individual entrepreneur takes place at the Tax Inspectorate office at the place where the first business object was opened.

Option 2. Open an individual entrepreneur through the MFC.

A very convenient option for registering an individual entrepreneur in Russia is to go through all the procedures in multifunctional center(MFC).

Thanks to the MFC, an entrepreneur saves a huge amount of time. It is enough to hand over all the documentation to the center specialist. Then the representative of the Authority does everything himself. In addition, branches are located in literally every city in Russia: http://mfc.rf/mfc/index/regions

The package of documents for opening an individual entrepreneur consists of:

1. Passport of a citizen of the country (original, copy).
2. A receipt indicating payment of the state duty.
3. Statements.
4. Copies of TIN.

Sample application to the MFC:

Option 3. Open an individual entrepreneur online.

Today you can register an individual entrepreneur in Russia on the Internet portal: https://service.nalog.ru/gosreg

First, you need to go through the registration stage on the website or log in through your account on the State Services portal (the latter option is more recommended, since you will receive a discount on paying the state fee).

Option 4. Submit documents by mail.

You can submit the necessary certificates to open an individual entrepreneur by mail. The above documents identifying the entrepreneur must be certified by a notary for this purpose. And the registration application must include the signature of a private person.

The entire package is issued as a valuable letter and sent to the selected tax office.

Note that opening an individual entrepreneur in this way is not the best idea, because... If there are errors, the application will be rejected. You will have to collect the documentation again, but you will not find out about the presence of problems right away - Russian Post is not famous for its speed of work.

Who can open an individual entrepreneur in Russia?

Not everyone can carry out their professional activities as an individual entrepreneur.

Thus, the following can obtain a certificate of individual entrepreneurial activity in Russia:

• adults, capable persons;
• minors with parents or guardians;
• adults with limited legal capacity;
• foreign persons living in Russia.

In the case of opening an individual entrepreneur by a minor, one condition must be met - at the time of registration he must be fully 14 years old. The authority also needs to provide a document of consent for the child to carry out activities on the part of parents and guardians.

Who is prohibited from opening an individual entrepreneur in Russia?

There is a list of positions that prohibit individual entrepreneurial activity.

First of all, this applies to all civil servants. Those in power, the administration, do not have the right to conduct business.

Also, registration of individual entrepreneurs is prohibited:

• police officers;
• lawyers;
• judges;
• employees of the State Duma;
• police officers.

In addition, the Tax Inspectorate may refuse registration to those who previously had an individual entrepreneur, but never deregistered it.

For any type of activity, start-up capital is required. If an organization is declared bankrupt, a person cannot be an individual entrepreneur.

In cases where the court has imposed restrictions on a businessman to carry out his activities, registration of an individual entrepreneur is impossible. You need to wait for the period that the court has awarded. The maximum period of restrictions is 5 years.

How to open an individual entrepreneur in Russia for foreigners?

In Russia, a foreign citizen has the same rights to an individual entrepreneur as a Russian. Only a businessman with foreign registration needs to provide a certificate of temporary registration in Russia.

The list of required documents is also slightly different:

• application for opening an individual entrepreneur;
• passport (original and copy);
• birth certificate (original and copy);
• a copy of the document on permanent or temporary residence in the Russian Federation;
• certificate indicating place of residence in the Russian Federation (original and copy);
• receipt of payment of state duty.

All documents submitted to the tax service must be translated into the state language of the Russian Federation, and the translations are certified by a notary. The entire registration procedure takes no more than 5 days.

How much state duty should I pay?

In order for the Authority to open an individual entrepreneur, a private individual must. Its size is 800 rubles. This money goes to the Tax Service account.

You can pay the fee directly at the Federal Tax Service cash desk. But if you don’t want to waste time in queues, this can be done remotely through the portal https://service.nalog.ru/gp2.do

Select the required payment type:

You need to print it out and, using the received details, pay the specified amount at any convenient bank.

The receipt looks like this:

Types of tax payment for individual entrepreneurs in Russia

When you submit documents to open an individual entrepreneur, you will have to choose which tax regime suits you best. There are several systems. They may differ in different regions of the Russian Federation.

So, you can choose the following systems:

1. UTII is a single tax.
2. STS is a simplified taxation system.
3. OSN is the main system.
4. PSN – patent system.

No. 1. UTII.

Until 2014, this system was the only one possible for most regions of Russia. Then businessmen had a choice.

When registering UTII, income registration is carried out twice a year. Further, the entrepreneur makes monthly contributions to the tax service in the amount of 15% of income.

The disadvantage of such a system is that payments must be made regardless of whether there was any income at all in a particular month or not. The advantage is that there is no need to collect a large amount of documentation, and the percentage of payments is low.

No. 2. USN.

Simplifies all reporting. Thus, a businessman can conduct these affairs without the help of an accountant. Also, this system exempts the activist from property tax.

There are two types of simplified tax system:

• by income,
• by profit.

In the first case, 6% of income is calculated, in the second - 5-15% of profit.

No. 3. OSN.

The least profitable system for businessmen. Very problematic when preparing reports. Therefore, an accountant must work on staff. Also, this type obliges payments at too high interest rates.

To ensure that you do not have this mode installed by default, it is important to indicate any other system when submitting an application to open an individual entrepreneur.

No. 4. PSN.

Only individual entrepreneurs have access to this system.

A businessman must obtain a patent by filing an application with the Tax Inspectorate. You can work under this type of taxation only in the territory where the patent was issued. PSN exempts business owners from declaration for the period of patent validity.

Among the advantages are:

• No need to purchase cash register equipment.
• Lack of a large amount of documentation and reports.
• The interest rate is not higher than 6%.

To make it easier for you to compare all 4 systems, study the summary table:

What are the next steps after opening an individual entrepreneur?

If the application for opening has been completed correctly and all documents are genuine, the entrepreneur will be given the following package:

1. Certificate of opening of an individual entrepreneur.
2. The act of assigning a TIN.
3. Extract from the state register.

Sample certificate of opening an individual entrepreneur in Russia:

From the moment the application is submitted until the certificate is issued, no more than 5 working days. After a person has received a registration certificate, one can begin preparing for further activities.

So, an entrepreneur needs:

1. Register with the Pension Fund.
2. Open a bank account.
3. Buy a cash register.

No. 1. Making a seal.

To make a stamp, the selected company that does this must provide your TIN and the certificate of opening an individual business.

Almost all printing houses in Russia are engaged in the production of stamps. Its cost can be 500-1000 rubles.

It is worth noting that a seal is not a prerequisite for an entrepreneur. But its presence makes the businessman more serious and respectable in the eyes of the customer. It also simplifies the work if a businessman often needs to certify documentation.

On the seal itself you can depict personal data, the coat of arms of an enterprise or organization.

No. 2. Registration with the Pension Fund.

Previously, an entrepreneur had to do this on his own. But now this issue is dealt with by the Tax Inspectorate, which automatically sends a request to the Pension Fund of the Russian Federation after the official registration of the individual entrepreneur. This is done within 5 days.

But it is also important to mention that if you become not just a businessman, but also an employer, within 30 days after the first hire you must register with the Social Insurance Fund.

To do this, go to the regional office of the FSS with the following documents:

You can find a list of branches here: http://fss.ru/ru/address/index.shtml

No. 3. Opening a current account in a bank.

If an entrepreneur wants to receive funds as an individual entrepreneur, he must open a new bank account. Having an account as an individual will not work.

To do this, you can choose, for example, Sberbank:

Detailed instructions on how to register an individual entrepreneur in Russia.

What documents are required? All the subtleties and nuances of the process.

No. 4. Purchase of a cash register.

Today, many organizations oblige all financial payments to be made only through.

So, a cash register is required when:

• Implementation of individual entrepreneurs paid by UTII.
• Provision of services by an entrepreneur to other organizations.
• Work according to the simplified tax system.

The Tax Inspectorate notifies you of the need to have such a device upon registration. As soon as a businessman buys a cash register, he has to take it to the tax office so that they can register it too.

Knowing how to open an individual entrepreneur in Russia and what form of tax payment to choose, you can safely begin to carry out your activities. If you are concerned about any questions during registration, tax officials will give detailed answers to them.

If you are going to register as an individual entrepreneur, you will need to understand all the issues related to this. You must know how and where to register an individual entrepreneur, how to prepare documentation, and how to act in the event of unforeseen situations related to obtaining the opportunity to conduct business.

Individual entrepreneur registration procedure

If you already know how and where to register an individual entrepreneur, then you are probably aware that you will need to prepare all the necessary documents:

• a statement in which you express your desire to become an individual entrepreneur;
• photocopied pages of your passport;
• documents confirming your payment of the state duty in the amount of 800 rubles;
• a statement indicating the form of taxation that you would like to use during your work.

The first and most important document is an application filled out in form P21001. With this paper you will be able to register as an entrepreneur. Several years ago, the procedure for filling it out was adjusted for the convenience of novice businessmen, so it will be easy to do.

If you already know how to properly register an individual entrepreneur, remember that all documents that you submit to the tax service must be up to date. Replacement of all documentation, if necessary, should be carried out approximately 1.5-2 months before the opening of the individual entrepreneur. The application must contain information about the place and date of your birth, place of registration, as well as your Taxpayer Identification Number (TIN).

In the application, two additional sheets must be filled out: in the first, you will need to indicate what exactly you plan to do as an individual entrepreneur. Codes from a special classifier are indicated here. You should also fill out the second sheet and then photocopy it. After this, you need to flash the application; you do not need to include the second sheet (sheet B) in the general package. All documents must be accompanied by a receipt indicating that you have paid the state fee.

Where exactly should I submit my documents?

Every aspiring businessman faces the question: where is registration of individual entrepreneurs carried out? The answer is simple - at the tax office at your place of registration. If you do not live in the place where you are registered, you can register as an individual entrepreneur at your place of actual residence by providing confirmation.

You can contact the tax office before registration - most often this is necessary in order to obtain information about the actual registration process. In addition, this is where you can consult with specialists involved in preparing documents for opening an individual entrepreneur.

Registration and taxation systems

Now you know where you can register an individual entrepreneur, but before submitting documents you need to decide which taxation system you are going to continue to work under. There are several options by which you can carry out business activities.

For those who have not previously run their own business, but are ready to make every effort to do so, a simplified taxation system is perfect, according to which you can save a large amount of money and keep documentation of your work activities using easy-to-understand algorithms.

With this tax system, you can deduct 6% of your income or 15% of the amount that remains after deducting expenses from the income received during the billing period. The first option can be used by entrepreneurs who specialize in providing services (service firms), the second is suitable for those who intend to supply certain goods (groceries, clothing).

The mechanism of how to register an individual entrepreneur may seem quite complicated, but anyone can figure it out. If you have chosen the simplified tax system, you must submit a statement of your choice in two copies. If you choose a different tax system, you can change it once every 12 months - this is possible after a month after registration.

Each copy must be signed by an employee of the Federal Tax Service, after which the first set is provided to the organization, and the second remains in your hands.

Opening and registration of individual entrepreneurs

Now you know where to register as an individual entrepreneur. After all the necessary documents have been prepared, you can submit them to the Federal Tax Service. When going to the institution, you must have your passport with you. Do not forget to check your details with those indicated at the tax office stands.

Recently, you no longer need to have your signature certified by a notary. Thus, government agencies were able to significantly facilitate the existence of individual entrepreneurs. It is recommended to pay the state duty only at the Savings Bank of the Russian Federation. After submitting the documents, you need to wait 5 working days, after which you will be given:

• USRIP record sheet;
• official papers notifying you of registration with the Pension Fund and the Federal Tax Service;
• certificate of assignment of special codes and registration with compulsory medical insurance;

If you represent someone's interests in the tax office, you need to know how to register an individual entrepreneur. For registration, you must prepare a similar package of documents. It must also be accompanied by a power of attorney stating that the person who plans to become an individual entrepreneur trusts you to represent his own interests in all relevant organizations.

Despite the fact that you know the place of registration of an individual entrepreneur, the registration process does not end with a visit to the tax office. It is very important to timely register yourself as an entrepreneur in additional organizations (PFR, Social Insurance Fund, Rospotrebnadzor, etc.), otherwise you will have to pay a fairly impressive fine, the amount of which can amount to 30 thousand rubles.

Registration process in other organizations

Many people will ask, is it necessary to register an individual entrepreneur? The answer in this case is the same - definitely, there are many reasons for this.

1. Firstly, illegal business activities on the territory of Russia are prohibited and prosecuted by law.
2. Secondly, few people will want to deal with an organization that is represented by an ordinary individual.
3. Thirdly, you may have difficulties transferring funds; all financial transactions will raise questions from regulatory authorities.

When registering as an individual entrepreneur, you automatically register yourself as a businessman with the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund. Despite the simple registration, it is advisable to know where exactly you can turn if difficulties arise. From time to time you will need to make contributions to these structures; their amount is individual in each case.

Contributions are calculated based on the number of employees who work for you. If you hire someone to work for you, you will need to register yourself as a businessman and make contributions for employees in each reporting period. After registration, you will receive notification at the address specified in the documents submitted upon registration.

Many aspiring entrepreneurs, when clarifying the question of how to open and register an individual entrepreneur, are interested in opening a special current account. If you decide to open it, you will have to notify the relevant authorities, in particular the Pension Fund. You will need to provide the fund with two copies of the notice. A specialist from the organization must certify them, after which one of them will remain with you.

You also need to register with the FSS. The maximum registration period is 10 days from the date of signing the contract with the employees you hire. If you fail to do this on time, you may be subject to a fairly large fine, ranging from 5 to 100 thousand rubles.

Reasons for refusal

You need to know how to properly open an individual entrepreneur, otherwise you will be denied registration. Even if you have prepared all the documents correctly and are rejected, do not be upset. You have every right to receive information about the reasons for the refusal. To do this, you need to contact the tax office with the relevant questions. After the reasons have been announced, you have the right to apply for registration of an individual entrepreneur. You may not be registered again only by a court decision.

You may not be registered as an individual entrepreneur if:

• all necessary documentation has not been provided or it has been provided incorrectly;
• The individual entrepreneur has already been registered;
• you have a criminal record;
• you went bankrupt as a sole proprietor less than a year ago.

Selected moments

If you were previously registered as an individual entrepreneur and intend to open a branch in another locality, the local Federal Tax Service is obliged to do this. You don’t have to contact the Federal Migration Service of that region if you work under the simplified tax system. If you operate under UTII, the tax authority will have to notify the registration of the branch immediately after the start of its work.

You already know where to open an individual entrepreneur, but you do not have the right to make entries in your own work book. Officially, you are not considered an employee of your company, but you can change this situation at any time. The work experience of an individual entrepreneur is calculated from the moment of commencement of activity.

You have every right to register a trademark for your business activity and use it in your future work. Registration is carried out with the help of regulatory authorities. They subsequently monitor the situation and prohibit third parties from using your sign.