How to open an individual entrepreneur - instructions and necessary documents. How to quickly open an individual entrepreneur: all options

Wanting to start a business and engage in entrepreneurial activity, the founder of a small or medium-sized business is faced with an inevitable procedure documentation your company. Complete and detailed information on how to register an individual entrepreneur, what papers to prepare and where to submit, is absolutely necessary for correct and timely registration.

According to the legislation of the Russian Federation, individual entrepreneurship (IP) is called this type economic activity, the subject of which is an individual. The staff of his company may consist of one person (founder and manager) or include several employees.

Preparatory stage: once again weigh the pros and cons

The decision to register is a responsible step. After its implementation, the entrepreneur will not be able to “reverse”, since at this moment it begins economic activity. By this time, the founder of the company is obliged to make a list of his economic goals, develop a strategy for future activities, that is, have a real business plan in hand. In the process of collecting information on how to correctly register an individual entrepreneur, as well as when studying various legal aspects In all activities, the entrepreneur should pay attention to his responsibility to the state. It consists of timely submission of reports, mandatory deduction of certain amounts to the budget and payment of taxes.

Is it worth registering as an individual entrepreneur?

It is no secret that many entrepreneurs may try to run their business in the so-called shadow sector. This means that they do not have any permits to carry out their activities, do not reflect the income they receive in any way and do not pay taxes. The reason is the fear that you will have to collect a package of documents and interact with government agencies, as well as the desire to reduce your expenses.

In contrast to dubious savings, several arguments can be made in favor of a legitimate business:

The entire period during which a person is engaged in entrepreneurial activity is taken into account when calculating the pension period.
There is no need to hide from representatives of the law or conceal your source of income.
The procedure for obtaining visas to some countries may be simplified.
The range of opportunities and business contacts is significantly increasing, since many company owners prefer to cooperate only with individual entrepreneurs or legal entities.
It becomes possible to make non-cash payments.

Thus, we can conclude that any growth and development of a company involves searching for information on how to register an individual entrepreneur independently or through the mediation of special companies.

How are intermediaries useful?

In the case when future entrepreneur is well versed in the bureaucratic intricacies of domestic legislation and is able to understand numerous certificates, statements and reports, he may well take care of the registration of his activities himself.

For the rest, those who have no idea how to register an individual entrepreneur on their own, the services of intermediary organizations are available.

Their staff will be happy to help you collect necessary documents, make a stamp, open a bank account, and also tell you which government agency you should contact at what stage.

Of course, their work requires appropriate payment.

How to register an individual entrepreneur: step-by-step instructions in general terms

Knowledge of the procedure for registering an individual entrepreneur and the sequence of actions is necessary for both categories of citizens: those who carry out the procedure themselves, and those who turn to intermediaries.

All actions can be divided into several stages:

Today, there are several taxation options for individual entrepreneurs. You should decide on the choice of system before registering an individual entrepreneur.

The differences between the types are related to the type of activity of the entrepreneur and the amount of his planned profit.

Types of taxation and their characteristics: general system

This is the name given to the system that is used by default. That is, it comes into force when no other is selected. Its main condition is mandatory control of financial transactions, as well as quarterly reporting (submitted to the tax inspector).

Before registering as an individual entrepreneur and choosing common system, you should find out that the entrepreneur will be forced to deduct 20% of the profit (the difference between income and expenses).

Also on the list of mandatory deductions are:

Property tax. It is paid when the organization owns any equipment, real estate or machinery.
Value added tax. Its size is 18% of the amount of goods sold or services provided.

The amount of deductions depends on the size of the business. It is paid every quarter.

Interestingly, an entrepreneur is not required to use cash register to record transactions carried out in cash.

Patents and the patent system

Only some entrepreneurs are eligible for taxation under this system. The patent is relevant for companies with a small staff (up to 5 people) and an annual income of up to 60 million rubles.

Usage cash register equipment also optional. An entrepreneur does not have to submit reports, he does not need to visit a tax inspector often, he just needs to pay for a patent (valid from one month to a year) and correctly keep records of income in a special book.

Code selection procedure

Each type of business activity corresponds to a specific individual code, which is indicated in the all-Russian classifier.

This document lists all the main industries and areas: food industry, agriculture, various types trade and construction.

By indicating the selected code when registering an individual entrepreneur, the entrepreneur determines which taxation system will be applied to him.

When thinking about how best to register an individual entrepreneur and selecting a code, you should use only the new classification (compiled in 2014). Additionally, the structure of this document may be subject to change, so you should pay close attention to any updates.

What documents will be needed for registration?

The package that is served in tax office, should include:

Passport or a copy of it if registration is carried out by mail.
A receipt certifying payment of the state fee.
A copy of the identification code.
Application with a request to open an individual entrepreneur (in the case when the package is sent by mail, the application must be certified by a notary).
A document notifying which taxation system has been chosen by the entrepreneur.

The collected papers are submitted to the tax office branch at the place of registration or sent by mail. One day after receipt, the entrepreneur becomes the owner of a registration certificate, taxpayer identification number and an extract from the unified state register.

After this, information about the individual entrepreneur is automatically sent to the Pension Fund.

Current account and printing

Even before drawing up an agreement with an individual entrepreneur for the purchase or sale of goods, provision of services or other type of cooperation, many companies and firms are interested in the possibility of conducting financial transactions by bank transfer.

Often, the lack of an official account with an individual entrepreneur becomes an obstacle to making the most profitable transactions. Therefore, those entrepreneurs who are determined to receive large contracts and orders immediately after registration apply to Rosstat for OKVED statistics codes.

A day after submitting a receipt for payment for the services of this government body, a copy of the identification code and documents received upon registration with the tax office, the entrepreneur receives required codes in duplicate, as well as a letter certifying registration. Now you can open a current account, which will need to be notified to the tax inspectorate and pension fund.

A seal, like a bank account, is not mandatory requirement to individual entrepreneurs. However, with this attribute, the status of the company increases significantly and the possibility of promising cooperation with other organizations appears.

A stamp is also required to fill out work records hired workers. If the head of a small company needs information on how to register an employee as an individual entrepreneur, he should contact Labor Code and other administrative documents.

When hiring the first employee, the entrepreneur will have to comply with several mandatory rules and register as an employer (pension and social insurance funds).

In the future, the hiring procedure will practically not differ from standard employment.

Before planning an expansion of staff, the head of a small business should find out about the existing restrictions:

Working according to a simplified system, the owner of a company can hire no more than one hundred people.
For a taxation system that provides for a single tax, the limit is the same (up to one hundred employees).
Individual entrepreneurs who have paid for the patent can hire up to five workers.

It should be taken into account that we are talking about the average number of employees. Therefore, if an entrepreneur has two employees and the shift of each of them is half a working day, then the timesheet indicators will be equal to the productivity of one person.

Knowledge of the rules and regulations governing the provisions of the law on how to register an individual entrepreneur for the work of performers and assistants will help to avoid fines and other penalties.

Finally, you decide what you want more, to work for the benefit of your boss or to be the owner own life! – this is an excellent prospect. The best option V this issue will register yourself as an individual entrepreneur. What is needed to open an individual entrepreneur - we will tell you about this today.

Opening an individual entrepreneur is a good chance for self-realization

If there is no permanent registration in the passport, then you can register an individual entrepreneur at a temporary registration address.

What documents does the tax office issue?

To open an individual entrepreneur, you will have to prepare a package of documents

So, the allotted time for checking documents has passed, you again go to the tax office to receive ready-made documents. What documents confirming the status of an individual entrepreneur will you receive?

Unified State Register of Individual Entrepreneurs is an extract from the state register;
Document on registration with the tax office;
OGRNIP – certificate of state registration as an individual entrepreneur.

In addition, you can immediately contact the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund and fill out registration documents there and a notification of assignment of the selected codes. If suddenly the tax office does not give them to you, then you will have to go to all these authorities and re-collect the full list of necessary documents.

As soon as you receive the documents in your hands, you can begin labor activity already as an individual entrepreneur, within the framework that you indicated in the documents. It is very rare, but sometimes it happens that the tax office refuses to register you as an individual entrepreneur.

This usually happens due to incorrectly entered data or an incorrectly completed application. In any case, the tax service must motivate the refusal. If suddenly this does happen, then the entire procedure for submitting documents will need to be repeated, and the state fee will have to be paid again in the same amount.

How much money do you need to open a sole proprietorship?

The state duty is very small

The easiest, but at the same time the most expensive way to register yourself as an individual entrepreneur is to contact a specialized company, whose employees will handle the registration of individual entrepreneurs without you, they will collect what you need and give it to you.

The cost of these services is big cities will be about 5,000 rubles, possibly more. If you do everything yourself, then the costs will cost a minimal amount; 800 rubles must be spent on paying the state fee, plus you will need money to pay for photocopies of the necessary documents.

If you resort to the help of intermediaries, you will have to spend money on notary services; on average, notarization of documents and signatures will cost 400 rubles. Although it is difficult to value the services of intermediaries in monetary terms, because your problems can be solved by someone you know, then it will not cost you any additional costs, but if you hire someone from outside, the amount will most likely be negotiable and discussed in a specific case.

What other costs might there be: for example, you, as an entrepreneur, wanted to have a current account and the seal of your company, although this is not at all necessary for an individual entrepreneur. In this case, you need to spend plus 1000 rubles on opening a current account and about 500 rubles on making a seal for your company.

How to open a legal entity or individual entrepreneur? What documents must be submitted to the tax authority? What is the amount of state duty when starting a business? Who gets checked more? government bodies supervision? A legal consultant answers these and many other questions:

To get started entrepreneurial activity, you need to not just assume, but also understand what you intend to do, what services you will provide and for whom you will implement them. For this purpose, there is a procedure for determining the type of activity in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED), the codes of which are entered into your Individual Entrepreneur Certificate and entered into.

Step 2. Decide on the taxation regime (USNO, UTII, USN Patent). “Better than the simplified tax system”

The tax office must be notified of the fact that you will be using the simplified tax system either in advance or immediately during the registration process, so that you are not subject to UTII by default. To do this, you need to fill out the appropriate application form for the transition (maintenance) to the simplified tax system.

Step 3. We understand personal documents: do we have a TIN Certificate for an individual?

Despite the fact that such a phenomenon as an individual taxpayer number (TIN) has existed in our country since 1996, there are still people who do not have personal tax identification as such. In fact, the introduction of a TIN was necessary and important. And if it weren’t for the confusion that the Pension Fund and the Fund created with the simultaneous launch of their identification programs social insurance, then the idea with a TIN would have positive prospects.

Digressing, we note that every citizen of the Russian Federation who intends to conduct commercial activities, must be identified as a taxpayer. Therefore, if you do not have a TIN, then, having filled out the appropriate application for assignment of an identification number, you need to go with it to the tax office at your place of residence and fill out the necessary papers. The process of assigning a TIN takes a day.

Step 4. We fill out an application for registration of individual entrepreneurs according to form No. R-21001

The process of completing the Application is described in great detail in the article “”. Here we just note once again how important it is to be extremely careful and very accurately enter all the information from all documents. Any inaccuracy or error allows the registrar not to consider your application, and for you to “go back to square one” when re-executing the documents. Therefore, it will be better if during the filling process you are advised by a person who understands the organizational and legal intricacies of this procedure.

If you submit documents for registration yourself, then it is not necessary to have your signature certified by a notary. Otherwise, this must be done. Such a procedure will cost 400 rubles.

Do not forget to stitch and number all completed Application sheets.

Step 5. Pay the state fee for individual entrepreneur registration

800 rubles must be transferred to the budget as a fee for registering you as a private entrepreneur. The details for making the payment can be found in your tax office, where you will register.

Please remember that the state fee is not refundable under any circumstances. Therefore, if you make mistakes when filling out the documents, you will have to list it again when you retake it.

To determine how much it costs to open an individual entrepreneur, you need to add up several values:

state duty - 800 rubles;
payment for notary services - 800 rubles;
the cost of your working time is 36 hours * 100 rubles = 3600 rubles.

In total - 5200 rubles.

Step 6. We issue a power of attorney from a notary for the Applicant (if necessary)

If for some reason you cannot visit the tax office to submit documents for opening an individual entrepreneur, then a notarized power of attorney for the applicant is what is needed to open an individual entrepreneur. By your power of attorney, he will take upon himself all issues of registering you as a private entrepreneur. As mentioned above, the cost of such a power of attorney can range from 300-500 rubles.

You will also have to visit a notary’s office if you send documents by mail in a notification format. The notary will also need to certify a copy of your passport.

Step 7. “Surrender” to the tax office

After all the documents have been collected and carefully checked, you can go to the tax office and submit the papers for individual entrepreneur registration yourself. Before submitting, prepare the documents: distribute them in a certain order one after another in order to promptly submit each form to the registrar. The sequence in which the papers must be laid out is usually posted in the waiting rooms at the tax office.

Step 8. We receive documents on registration of individual entrepreneurs

After successful completion You receive a receipt from the registrar confirming the acceptance of your documents. After five working days, you can use this receipt to come and receive the following:

Certificates of state registration of individuals. persons as individual entrepreneurs;
Extracts from the Unified State Register of Individual Entrepreneurs;
Notifications about registration of individuals. persons in the tax authority;
Notification of registration of individuals. persons in the territorial body of the Pension Fund;
Notification from Rosstat.

If this happened, please accept our congratulations - now you know how to register an individual entrepreneur yourself.

Step 9. Register with the Pension Fund and Social Insurance Fund

In the event that you have not been given Notifications of registration with the Pension Fund of Russia and the Social Insurance Fund, you will need to do this yourself within three days after the individual entrepreneur is opened. Come to local branch Pension Fund and Social Insurance Fund and receive documents notifying you of your registration with these bodies.

Step 10. We make a stamp and open a bank account

This is not exactly what is needed to open an individual entrepreneur. However, having an account with an entrepreneur greatly simplifies further work and business development.

That's it. This is exactly what it will be like step by step instructions opening of IP.

When can we be refused?

It’s a shame if they refuse us and in order to “solemnly” inform us about it, they wait (absolutely according to the law) for five days. And when we go to the tax office for documents, they dryly tell us that we do not have the right to register because... And there may be two types of reasons.

The first type (occurs most often) - we made a mistake or made an inaccuracy when filling out documents or submitted incorrect information about ourselves. In this case, we will have to go through the process of processing and submitting documents for registration again.

The second type of error is associated with legal problems. If you:

have an outstanding criminal record;
have already registered previously;
you were declared bankrupt less than a year ago;
did not submit all the documents declared in the Application,

then you will definitely be denied registration as an individual entrepreneur.

In order to register as an individual entrepreneur, you need to send a package of documents to the tax office, which includes:

Application on form P21001 – 1 copy.

Receipt for payment of state duty - 1 copy.

Copy of identification document (passport) – 1 copy.

If you plan to work under a simplified taxation system, you can, together with these documents, immediately submit a notification to apply the simplified tax system in two copies.

Within 3 working days after receiving the documents, the tax office will register you as an individual entrepreneur or refuse if there are reasons or the documents are filled out with errors. After registration, the inspectorate will issue the newly created individual entrepreneur with a notice of registration of an individual with the tax authority and an extract from the Unified State Register of Individual Entrepreneurs. A certificate of registration of individual entrepreneurs on a tax form has not been issued since 2017.

Methods for sending documents

There are several options:

Personal visit to the tax office. You take the documents to the tax office at your place of registration and pick up the completed documents there. In this case, your costs will be limited to the state duty of 800 rubles.

Mail. You send the documents to the tax office by registered mail with a list of attachments. The registration package of documents will also be sent to you by mail. Before sending the documents, you will need to have each of them certified by a notary, and this is an additional expense in addition to the state fee.

Sending through a representative. It is not you who submit the documents, but a representative who acts on your behalf under a power of attorney. In this case, application P21001 and a copy of the passport must be certified by a notary. You can collect documents from the tax office yourself or through a representative.

Registration of individual entrepreneurs online. This option is a salvation for those who actually live and plan to conduct business far from their place of permanent registration, which means they cannot appear in person at the tax office.

Registration of individual entrepreneurs online through the Federal Tax Service website

You submit all documents through the Federal Tax Service website at electronic form, in the same way you receive documents from the tax office. In this case, there is no need to go to the Federal Tax Service in person. But this option is only available to those who have electronic signature, because documents must be certified with digital signature when sent. If there is no electronic signature, you must first apply for its registration at specialized organization, and pay for it according to the organization’s tariffs (approximately 1,000 rubles).

In order not to issue his own digital signature, a future individual entrepreneur can contact a notary so that he can certify documents with his digital signature for a fee - notaries have this right. In this case, registration documents will also be sent to the notary in electronic form.

Please note that there are two options on the Federal Tax Service website:

"Innings electronic documents on state registration legal entities and individual entrepreneurs." If you have an electronic signature and want open an individual entrepreneur online without a personal visit to the tax office, you need to choose this option. You will need to upload scans of your passport, payment receipts, application P21001, and send them, certified by digital signature.

“Filing an application for state registration of individual entrepreneurs and legal entities.” This option is not IP registration online. So you can only fill out and submit form P21001, that is, declare your intention to register as an individual entrepreneur. But this will not free you from the need to personally appear at the tax office with identification documents. Moreover, before sending such an application through the Federal Tax Service, you will need to pay the state fee at the bank or directly on the Federal Tax Service website. Without this, it will not be possible to submit an application through the Federal Tax Service website.
After submitting your application, you will receive a notification from the registration authority with an invitation to contact the tax authority within 3 days. If you do not appear at the Federal Tax Service within the specified three days, your application will be canceled and you will have to submit a new one.

Filling out an application on form P21001

All requirements for filling out are contained in Appendix No. 20 to Order of the Federal Tax Service of Russia No. ММВ-7-6/25@ dated January 25, 2012. You need to adhere to them in order to avoid mistakes and not be denied registration.

Use the free document preparation service “My Business” to complete the application in accordance with the requirements.

The form consists of 3 sheets with appendices A and B.

Russian citizens fill out the first two pages and both applications. The third sheet is intended only for foreign citizens and stateless persons, the rest skip it. It contains information about a document confirming the right of foreign citizens and stateless persons to reside in the territory of the Russian Federation.

The personal data of the future entrepreneur on pages 1 and 2 must be entered strictly in accordance with the passport data.

In Appendix A you need to indicate the main code of the type of activity and several additional ones that the individual entrepreneur plans to engage in. When choosing codes, you must be guided by the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2).

If there are a lot of codes and one sheet A is missing, take another one, but do not indicate the code of the main activity again on it. And don’t try to specify as many additional codes as possible “in reserve.” Indicate those that you really plan to do, and you can add new ones at any time.

Keep in mind that the type of activity you indicate as your main one will determine the rate for insurance against industrial accidents if you hire workers.

Appendix B contains the applicant's contact information and confirmation of the accuracy of the information provided.

Preparation of registration documents for individual entrepreneurs in the “My Business” service

Using the free document preparation wizard, you will quickly and without errors prepare documents for individual entrepreneur registration. To do this, you just need to register in the service.

How does this work?

You enter your data into the form on the website. The system contains data control elements and provides hints.

The service automatically fills out documents and generates them in machine-readable form with a two-dimensional barcode. Documents are checked according to the official directories of the Federal Tax Service.

You print out the application, a receipt for payment of the state duty and a notification for the application of the simplified tax system (if necessary), and send them to the tax office in a convenient way.

When the tax office issues you the final documents, return to us to manage your individual entrepreneur’s accounting without hassle. Our service will help you calculate taxes and contributions, generate payment documents, fill out reports and send them to regulatory authorities electronically.

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Individual entrepreneurship is the activity of citizens aimed at generating income, the amount of which in most cases exceeds the level wages. It is not surprising that many people are interested in how to open an individual entrepreneur and what taxes to pay.

If you intend to organize a small enterprise or small production, you will have to mandatory register an individual entrepreneur to work within the law. In the article I will consider instructions for opening a private business, official registration, the taxation system in the field of individual entrepreneurship and will provide advice from lawyers.

Individual entrepreneur is an activity carried out by an entrepreneur independently. Making a profit is based on the use of one’s own property, performance of work and sale of goods. Entrepreneurs have to work within the scope of laws that apply to legal entities.

We decided to open own business? Perfect. Read the article in which I will tell you what documents are required to register an individual entrepreneur, and which government authorities you will have to contact.

The main registration authority responsible for issuing permits for individual entrepreneurial activities is the territorial branch of the Federal Tax Service. There is a small exception. In particular, in Moscow you can open an individual entrepreneur by contacting the Interdistrict Inspectorate of the Federal Tax Service No. 46. According to current legislation, registration of an individual entrepreneur takes 5 days.

It will not be possible to register a business without a package of documents. What papers are submitted to the registration authority?

Application for registration of individual entrepreneurs. You can find a sample application at the registration authority or on the website nalog.ru.
Passport. If the package is submitted by the applicant, a copy will do. If the matter is handled by a trusted person, a copy of the passport will have to be notarized.
You will also need the original receipt, which indicates payment of the duty.
Additional documents. A power of attorney if the package is submitted by an authorized person, and a certificate of registration when this information is not clearly visible.

After submitting a package of documents, the applicant receives a receipt indicating that the registration authority has received the application. A date is set for when the results will be released. Complete the application carefully and correctly. If it makes mistakes, the authority will send them to an individual by mail. As a result, registration of individual entrepreneurs will be delayed.

Video tips from professional lawyer

If all is well, on the day appointed by the registrar, the applicant must come to the specified place and receive:

A certificate confirming the registration of an individual entrepreneur.
Document on assignment of identification number.
Extract from the State Register of Entrepreneurs.

Let's consider the procedure in detail.

Step-by-step action plan

Not satisfied with the salary? Tired of working as an archaeologist or doctor for pennies? Do you want to realize your entrepreneurial ideas? It is not necessary to create joint stock company, individual entrepreneurship is suitable. For registration, a corresponding application is submitted to the tax authority.

Make sure you are not subject to any restrictions established by law for individual entrepreneurs. In particular, must be over 18 years of age. Legal capacity should not be limited by judicial procedure. Employees of municipal and government services cannot be entrepreneurs.
Write an application for registration of an individual entrepreneur. You will find the form called P21001 at the registration authority or on the portal of the regional tax service. The application must be written by hand or on a computer.
In the application, indicate the type of planned activity. The information will become the basis for conducting activities permitted by law. Please note that certain activity falls under the appropriate taxation system.
Decide on the tax system. In most cases individual entrepreneurs choose a simplified taxation option. It is noteworthy that this stage is allowed to be completed after registration is completed. However, it is better to decide on the SN during the application process.
Contact your regional tax authority and receive details for paying state taxes. duties. You can pay it at Sberbank, and attach the receipt to the application. Include a copy of your passport and identification code in your package of documents. When submitting, do not forget to take your passport with you.
Submit the complete package to the tax authority representative. Within 5 days, department employees will prepare the documentation and issue a certificate and an extract from the register.
After receiving it, all you have to do is contact the Pension Fund, register and find out the amount of mandatory contributions. Once the process is complete, you can open a bank account and start your business.

The procedure for registering an individual entrepreneur may seem complicated. However, in reality the opposite is true. If there are no problems with the law, in less than a week you will realize your dream of becoming a businessman.

Video review about opening an individual entrepreneur

How to open an individual entrepreneur for a foreign citizen in Russia

Recently, a friend from Kazakhstan asked me how to open an individual entrepreneur for a foreign citizen in Russia. I will describe in detail the procedure for registering foreigners as individual entrepreneurs on the territory of the Russian Federation. To begin with, I note that any foreigner has the same rights as citizens of the country.

I will list the requirements for foreign citizens when opening an individual entrepreneur.

When registering a foreigner as an entrepreneur, it is necessary to be guided by the current legislation regarding the registration of entrepreneurs.
Since the place of registration of an entrepreneur is a permanent residence permit, foreigners are registered based on their place of temporary residence. The information is indicated on the ID card in the form of a stamp.

Let's look at the documents for registration.

Application for registration of individual entrepreneurs.
A copy of the foreigner's passport. Have the original with you.
Photocopy of birth certificate. It's a good idea to grab the original as well.
A copy of the document that allows permanent or temporary residence in Russia. Registration is carried out on this basis.
Original and photocopy of a document confirming your place of residence in Russia.
Receipt of payment of the fee for opening an individual business.

Remember, all documentation for starting a business, which is submitted to the tax office, must be in Russian. If necessary, translate and notarize.

Foreign citizens can hand over the package to tax service. If this is not possible, for example, due to health reasons, the applicant can send them by valuable letter, attaching an inventory. The registration procedure takes 5 days, as in the case of Russian citizens.

If you have a great idea for organizing a business in our country, you can implement it. Current legislation does not prevent this.

What taxes does an individual entrepreneur pay?

Let's talk about what taxes the individual entrepreneur pays. Over the past year, individual entrepreneur taxes have remained virtually unchanged. Consequently, payment rules remained at the same level. According to current legislation, taxation of entrepreneurs in Russia is carried out according to several options:

Single tax- UTII.
Simplified system - simplified tax system.
Patent system – PSN.
The main system is OSN.

Each entrepreneur operating in the Russian Federation reserves the right to choose the taxation option that is more suitable. Let's look at the options in more detail to do optimal choice.

UTII

The UTII taxation system has been in effect since 2008. Until 2014, Russian territorial units that adopted the system as a tax adhered only to it. In the year 2014, individual entrepreneurs were given the opportunity to choose the type of taxation.

Provides for the payment of fees on estimated income. The amount, taking into account all factors ensuring income generation, is set twice a year. After this, the individual entrepreneur pays fifteen percent of this amount every month.
The main disadvantage is that the entrepreneur pays contributions regularly. It doesn't matter if there is any income at all.
The main advantage comes down to the exemption of the businessman from other fees, ease of reporting and low interest rates.

PSN

Only individual entrepreneurs have access to PSN. Businessmen using this option are required to submit a corresponding application to the tax office 4 weeks before receiving a patent. Once the registration of the PSN is completed, it is impossible to switch to the previous system.

You can work with this taxation option only in the territory where the patent was obtained. To work in other regions, they undergo a re-registration procedure.
For Russian subjects there are different rules registration, conditions of issuance and validity periods. Details can be found at your regional tax office.
General rule for Russia – exemption of the entrepreneur from the mandatory preparation of a declaration for the period of validity of the patent.
Advantages: no need to use a cash register, less strict reporting and a 6% tax rate.

simplified tax system

The simplified tax system simplifies reporting. As a result, an entrepreneur can manage on his own without resorting to the help of an accountant. Plus, the simplified tax system exempts from property and value added tax.

There are two forms of the simplified system: by income and by profit. The first option provides for the payment of six percent of income. In this case, expenses invested in the enterprise are not subject to consideration.

The second option is more loyal to a business that requires constant investments. As soon as the businessman submits a report to the tax office, a calculation is made that takes into account the costs of the investment. The fee is 5-15% of income.

Entrepreneurs who meet certain conditions can switch to this scheme.