Documents required to open a What you need to open an IP and what has changed recently. Possible reasons for refusal

What you need to open an IP in 2018: step by step instructions

You can act through a representative (a trusted individual or a center that will take care of everything for a fee) or on your own. In the latter case, remote filing is possible (post, Internet).

Please note: you need to submit documents in electronic format at the office. tax website (when clicking on the link, select your region, Moscow time is automatically selected) [Link to office. tax website].

For connoisseurs of the legal word, it will be necessary to get acquainted with the Federal Law of 2001 (it regulates the process of registering an individual entrepreneur, but you will not find step-by-step instructions there), which is also valid in 2018 [Link to document].

1. Installing the codifier (OKVED)

The step is put first in order for you to formulate the exact setting. What exactly will you do, where will your business develop, what industries will you capture in the future. Do not be afraid to indicate "extra" identifiers - this does not oblige you to conduct the declared activity.

Note: until 01/01/2017, the old OK dated 2007, as amended in 2008, is valid. It is impossible to focus on it when choosing an encoding, since the document is no longer valid.

2. Choice of tax regime

Note: the choice of tax system is not obligatory. If you do not specify the desired one, then the OSNO will be automatically assigned to you.

3. Application for opening an IP

This is done through a bank/ATM/Internet banking.

Note: the paid fee will need to be attached to the package of documents. If you lose it, you will have to pay again.

5. Application for the assignment of a tax regime

When "connecting" the simplified tax system, read the theoretical materials (laws, legislative recommendations, etc.) [Reference material]. The form to fill out is here [Download file].

Note: it is the simplified tax system that is recommended for novice entrepreneurs (it is simpler and cheaper).

An application for PSN is created in the form No. 26.5-1. Form blank - [Download file]. The form for activating the UTII system is [Download file].

6. Submission of documents to the tax office

Tax is selected at the place of registration / actual location. How to find it? At the office tax website through the search service [Link to office. website ].

Attention: you need to enter the registration address. If it is not there, then the address of the actual location.

Before you go to the inspection, call the fixed numbers and check whether your address is really attached to this particular department.

Documents you will need:

• passport (if you act through the mail / registrar / representative, then all copies of the passport, certified and stapled together);
• paid receipt of state duty;
• application for registration (if you are not acting personally, the application must be certified);
• an application for the application of the selected tax scheme (see them either on the tax website or directly in the tax building where you will be registering).

These papers are necessary for a resident of the Russian Federation. For foreign citizens the list is different.
The tax response will come in 5 days.

Optional activities

These include the purchase of a cash register, printing and other tools for work. This also includes registration with the PF (pension) and the Compulsory Health Insurance Fund (insurance) - this is done if people work for you.

You are interested in the question: "How to open an IP in 2016?". For registration, you will need to assemble Required documents, pay the state duty, determine the taxation scheme according to which your enterprise will work, and so on. We offer step-by-step instructions that will help you go through this difficult procedure as quickly as possible.

IP registration and necessary documents

Those who wish to become self-employed must prepare for a rather complicated procedure that can be completed on their own, but overcoming a number of obstacles. It is also possible to use the services of specialists. They will be able to as soon as possible help with the preparation of the necessary documents or do everything on a turnkey basis.

If you decide to walk this path on your own, then you need to prepare:

• An application filled out in the form P21001;
• A document confirming the payment of the state duty;
• Passport.

It seems to be a simple list, but when it comes down to it, pitfalls become visible.

OKVED code

Each future individual entrepreneur chooses a code independently, based on the type of his activity. According to the current legislation, an entrepreneur has the right to engage in any type of activity, if it is not of a socially dangerous nature. An exhaustive list of permissible activities is located in OKVED.

Advice! Take the choice of code Special attention. Think ahead and evaluate all the activities that you plan to do so that you do not run into problems in the future. You can choose several OKVED codes in order to cover the intended work as fully as possible.

Selected groups are noted in the application form P21001. Please note that if the activity you have chosen is subject to licensing, you must apply with the appropriate application. In a specialized state institution, you will be issued a license and an OKVED code along with it.

Taxation system

After you have decided on the type of your activity, you need to understand what tax scheme you will work under. It directly depends on the selected OKVED codes and the expected income of the individual entrepreneur.

Today there are 4 taxation systems:

1. Simplified - USN;
2. Agricultural - UST;
3. General - BASIC;
4. For imputed income - UTII.

In addition, an individual entrepreneur is obliged to pay tax for each employee of his enterprise. The tax rate is 13% of the employee's earnings. If there are no employees, a tax in the amount of 22,261.38 rubles applies to individual entrepreneurs. This figure is relevant for those individual entrepreneurs who work on the simplified tax system and have an income of less than 300 thousand rubles. in year. If the profit exceeds the specified amount, then the amount of tax increases by 1% of the amount by which the established limit was exceeded.

Also, additional taxes may be imposed on individual entrepreneurs, based on the type of activity chosen by him. That is why it is important to correctly specify OKVED codes when completing paperwork.

The amount of the state duty that will be paid depends on the chosen system. future entrepreneur. The receipt of payment must also be attached to the application for opening an IP.

Collection of documents

Having chosen the OKVED codes, the taxation system and paid the state duty, you can proceed to the collection of a package of documents. There are also several nuances here. You need to provide the TIN and a copy of it. If you do not have one, you should contact your local tax office to obtain one. This may take several weeks.

You also need to make a photocopy of all completed pages of the passport. The sheets must be sewn together. If you are a foreign citizen, you will need a copy of the TRP or permanent residence. Opening an individual entrepreneur is available only to persons who have one of these statuses.

Attention! If you wish to switch to a special taxation regime, a written notice of this must be attached to the application. Note that after registering an IP, a transition to the simplified tax system is available, but only once a year.

These documents do not need to be certified by a notary and are submitted to the department tax office at your place of registration. The fact of submission of documents must be confirmed by a receipt, which is issued to you by an authorized person. It also indicates the time for receiving a response and finished documentation. If in deadlines you will not come to receive documents, they are sent by mail to the place of registration.

If handwritten submission of documents is not available to you, you can issue a power of attorney for another person. According to this scheme, some specialists provide IP registration services. You can also use the mail service. To do this, the documents are sent by a valuable letter with an attachment. It contains a complete list of attached documents. Then all copies must be notarized.

The procedure for submitting documents

So that you do not have any troubles when submitting an application, you must fill it out in block letters or on a computer by downloading the form on the State Services website. In this case, it is important to follow a number of rules:

• indicate the name and code of the tax authority where you plan to submit documents;
• mark the selected OKVED codes, at least 4 characters;
• All pages are numbered and columns are filled. Should not remain free;
• It is better not to sign in advance, as well as the date. An exception is when documents are sent by mail. But in this case, the signature is put in the presence of a notary.

Refusal to open IP

If you fill out the application correctly and provide all the necessary documents, you should not worry about the refusal. However, in practice there are situations when you can get it:

Obtaining a certificate

If there were no troubles when submitting the documentation, congratulations, the most difficult part of the path has been passed. Next, you should receive the OGRNIP certificate at the specified time. You will also be given:

• extract from ERIP;
• notice of tax registration;
• certificate of registration in the FIU.

Attention! If the mode of operation of the tax inspectorate does not provide for the issuance of documents, then they will be sent to you by registered mail along with the OGRNIP certificate.

Cash register

According to the current legislation, the behavior of any monetary transactions, both in cash and in non-cash form, must be carried out exclusively with the help of cash register. The exceptions in this situation are:

1. Individual entrepreneurs providing services to citizens. For them, it is permissible to use strict reporting forms;
2. Entrepreneurs using the UTII tax system. However, at the request of the consumer, they are required to issue a receipt or check.
3. Individual entrepreneur whose activities are carried out in remote places;
4. Persons selling press in special kiosks;
5. engaged in small retail trade;
6. Sole proprietorship trading in securities.

This list is not exhaustive. For more information, please contact the tax office.

Checking account

Another point to stop at is getting a current account for an individual entrepreneur. It is not mandatory and becomes relevant only if the volume of cashless payments from an entrepreneur exceeds 100 thousand rubles. In that case, he should apply for more detailed information to the bank.

When choosing financial institution note a few things:

1. Pay attention to the banks located in the vicinity of your meta residence.
2. It’s good if the “Bank-client” function works in the selected institution. It will save time on waiting in queues by using the services of online access to the account.
3. Study the conditions for opening and maintaining an account, its cost.
4. When you open an account, you must provide plastic card on the physical face. Funds from the account must be transferred to it.

Opening an IP is a responsible step that will require a lot of time and effort from you. After completing the paperwork, final step will receive a print. With regard to additional there are no strict requirements on the details, so you can contact any company to make a seal.

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

IP registration is necessary in cases where there is some profitable activity. Any entrepreneurship must be legalized, the state must pay taxes on income.

On the other hand, an individual entrepreneur will be securely employed at his own enterprise, associated with the activity that he likes by choice, and even in the role of a leader.

The first step in opening an enterprise, individual entrepreneur or LLC, is its registration. Otherwise, the activity will be prosecuted as illegal business, including on the basis of the Criminal Code of the Russian Federation. About that, we already wrote an article.

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

But this can be done on your own if you know how to open an IP and what documents you will need.

So, from this article you will learn:

• What you need to open an IP in 2019;
• How to open an IP on your own and what to look for - step-by-step instruction;
• IP registration - necessary documents and actions;
• Tips and features of registration of individual entrepreneurship.

IP registration - a simple step-by-step instruction for opening an IP

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

There are cases when it is not necessary to reach the age of 18 to open a sole proprietorship.

• Citizens under 18 who are married.
• For the registration of IP given parental consent or guardians.
• A conclusion must be obtained full capacity, formalized.

At the same time, there are categories of citizens who can't get IP . This is civil servants who receive salaries from the budget of the Russian Federation and military personnel.

2. How to open an IP on your own (on your own)?

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

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

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

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

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

1. Application for opening an individual enterprise in the form R21001. A sample of this form can be downloaded from the link below or found on the Internet. ( - sample)
2. Receipt certifying payment of state duty. In 2019, the duty will be about 1000 rubles (from 800 rubles). When submitting documents electronically, there is no state fee.
3. Passport as an identity document.
4. Provide your individual taxpayer number (TIN).

An individual entrepreneur receives an individual taxpayer number at the tax inspection department at the place of registration or residence

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

So, a step-by-step instruction on how to correctly and quickly issue an IP.

Step 1. Payment of the state fee in the required amount, obtaining an activity code and choosing a tax payment system

To pay the fee, you must fill out a form with details, and make the payment at Sberbank, any branch, or through a specially designed terminal. The original invoice must be kept. When submitting documents in electronic form, the state fee is absent .

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

OKVED codes when opening an IP

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

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

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

What form of taxation to choose?

Exist 5 (five) types of taxation, each of which corresponds to the regime.

1). General ( DOS) the view is assigned by default if no mode selection is made. If an entrepreneur (businessman) may consider such a regime unprofitable, undesirable, he must early when applying for an individual entrepreneur, attach an application indicating the selected type of taxation.

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

The concept of OSN includes taxes:

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

If a businessman fails to pay taxes, his enterprise will be in danger of bankruptcy, as debts will accumulate.

2). UTII, i.e - a single tax on imputed income, implies a specific amount of tax to be levied, in the so-called fixed form. UTII is not related to the profit of the enterprise. It is calculated from business parameters, such as the number of employees employed, the area of ​​premises for trade, the number of transport units.

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

Additional opportunity provided to the company with tax UTII: before 50 % reduction of insurance premiums for those registered in IP and 100 % their reduction by the owner of the enterprise.

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

For more details and details, read the article.

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

The second condition of bankruptcy - the amount of debt exceeded the size of the property of the entrepreneur in monetary terms.

An application must be filed to declare a businessman bankrupt.

Which ones you need to go through, we described in a separate issue.

Who files a bankruptcy petition?

1. The entrepreneur himself.
2. Creditor.
3. by the relevant competent authorities.

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

In the first case, the court may postpone the consideration for month, during which the entrepreneur is given the opportunity to pay off his debt to creditors. When paying off the debt of the IP, a settlement agreement can be drawn up.

10. Lending to an individual enterprise

At present, it is quite realistic to receive assistance for an individual enterprise from a bank in the form of a loan. Loans for business development are offered, loans by type "express" and other varieties.

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

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

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

The bank considers applications from a couple of days to several weeks. The result is not known in advance. A guarantor who has property for collateral is not so easy to find. And if the bank offers a very small amount corresponding to the collateral, then the entrepreneur may lose interest in the loan altogether, since it will not make sense.

special attention must be paid at the interest rate offered by the bank. If the interest payment ends up being excessive or unsustainable, a risk assessment needs to be done in advance.

It is often easier to arrange at the bank, using the money immediately for the needs of the enterprise or for its increase.

From an individual entrepreneur, a desire to cooperate with institutions that provide loans is required. To delve a little more into the proposed conditions, to reject the most stringent ones, this does not mean completely abandoning the loan and stopping the development of the enterprise. You should try to reach a decision that is satisfactory for both parties.

11. Conclusion

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

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

An individual entrepreneur may terminate its activities or this may be done by the court that issued the appropriate decision on bankruptcy, on breaking laws .

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

Also, the features of registering an individual entrepreneur in 2019 and the necessary documents and actions that will need to be carried out in order to register their entrepreneurial activities were considered.

The most important question is an choice of tax payment system. In conclusion, we can say: the discovery own enterprise, according to the type of IP, requires great independence in decision-making.

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

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

The level of education of the population of Russia is increasing every year. Every year, thousands of young financiers graduate from universities. And many of these start-up businessmen want to start their own business. Therefore, we have created step-by-step instructions for beginners on how to open an IP in 2019.

IP benefits

More and more people are becoming entrepreneurs. The dynamics of growth in the number of individual entrepreneurs in Russia exceeds similar data for legal entities. And there are objective reasons for that. Firstly, the entrepreneur does not need to report on accounting. Secondly, the registration procedure is much simpler and requires fewer documents. Thirdly, a more loyal system of fines and taxation.

In addition, a business does not need a legal address. Individual entrepreneurs can immediately consider all profits as their property, and many bureaucratic formalities, such as maintaining protocols and forming authorized capital, are missing.

Taxation

For individual entrepreneurs There are 3 main taxation systems available:

1. The General Taxation System (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. Sole proprietors are also required to pay property taxes.
2. Simplified taxation system (USN). With such a system, VAT and personal income tax are not charged to individual entrepreneurs. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
3. Patent taxation system (PSN). It is applicable with a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy a patent for a period of up to 1 year, then no tax on the main activity is paid during this time. The patent involves the payment of 6% of the potential income, established by law for a particular type of activity.

The single agricultural tax (ESAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of business. In addition to taxes, an individual entrepreneur must pay a number of social contributions annually.

Who can become an individual entrepreneur

Requirements for persons wishing to become entrepreneurs are not very strict. They were established in 2001 by federal law 129-FZ "On state registration legal entities and individual entrepreneurs. Any adult capable citizen can apply for an IP, if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an IP is impossible:

• private security activities;
• production and trade alcoholic drinks and medicines;
• electric power industry;
• development and production military equipment and weapons;
• investment funds and similar financial institutions;
• aerospace technologies;
• air transportation;
• activities related to pyrotechnics and explosives, and a number of other types.

There are also exceptions that allow minors to conduct entrepreneurial activities:

1. In the presence of employment contract and permissions from an adult legal representative of an individual entrepreneur can be issued from the age of 16.
2. If a minor citizen is married, then from the age of 16 you can also become an entrepreneur.
3. You can start a legal business activity even from the age of 14. But for this you need to get a notarized permission from both parents.

Under no circumstances will a person recognized as partially or completely incompetent be able to open an IP. It is also not available for 5 years after the completion of the bankruptcy proceedings of the registrant individual. Another prohibition concerns certain types activities (usually related to work with minors) - IP will not be registered if there is a criminal record or criminal prosecution.

Required documents

Opening an IP is a process that requires the applicant to have a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistake when filling out paperwork or the absence of one document can cause a delay. And sometimes even a refusal to open an IP, after which you will need to go through the whole procedure from the very beginning.

If you plan to conduct business activities, we strongly recommend that you clarify to which body you need to submit the necessary documents. So, here is their list:

1. First of all, you need to provide a completed application form P21001. It is evidence that a citizen has expressed a desire to become an entrepreneur. Therefore, it is unacceptable to make even the slightest mistake when filling out the application.
2. A copy of the passport of a citizen of the Russian Federation. If the document is submitted not by the owner of the passport, but by a third party, then it must be notarized.
3. A copy of the birth certificate (if the passport does not contain data on the date and place of birth).
4. A copy of the document confirming the address of residence (if this data is not in the passport).
5. Receipt confirming the payment of state duty. It is worth noting that when submitting documents electronically, you do not need to pay this fee, starting from January 1, 2019.

These documents are sufficient if the applicant has the citizenship of the Russian Federation.

If a foreigner wants to engage in entrepreneurial activity on the territory of the Russian Federation, then some more papers will be required from him:

1. Application Form P21001.
2. A copy of the foreigner's identity card.
3. A copy of the document confirming the fact of stay foreign citizen in the Russian Federation legally.
4. Copy of birth certificate. If it is not possible to provide it, a copy of any other official document that indicates where and when the person was born will be required.
5. You also need to provide a copy of a document confirming that the foreigner has a legal place of residence in Russia.
6. You may need a receipt for payment of the fee, the amount of which is 800 rubles.

It is worth considering that minor applicants cannot submit documents on their own. With the exception of persons who are legally married and who have provided a certificate of legal capacity. All other cases require that each copy of the document be notarized with the consent of the minor's parents.

Rules for filling out an application

In the previous topic, we discussed the importance of filling out the application correctly. In order for the application to be accepted, the following information must be provided:

1. Name, date of birth and gender of the applicant.
2. If available, then TIN (taxpayer identification number).
3. Place of official registration, code of the subject of the Russian Federation and postal code.
4. Citizenship.
5. Place of Birth.
6. Data on the passport of a citizen: number, series, when and by whom it was issued.
7. Phone numbers where the applicant can be contacted if necessary.
8. OKVED codes.

Depending on the subject of the Russian Federation in which the IP is opened, the application pages may need to be stitched together. You need to check with the tax office if there is such a need. Now let's take a closer look at what aspects should be given special attention in the filling process.

Exist single standard filling out paperwork by hand. This must be done in capital letters. The only true color of the paste is black. If even one of these conditions is not met, the state structure will not accept the application.

There is an easier way to apply. You need to use an online service that will help you collect the necessary package of documents and register an individual entrepreneur. The benefit is that the probability of an error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling online: you will have to pay for the services provided, while independent work with the application is free.

You can also register online through the tax website https://service.nalog.ru/gosreg/#ip. However, this will require account on public services or personal account taxpayer, as well as a certificate and software for working with an electronic signature.

The program for preparing documents for state registration is located at the following link https://www.nalog.ru/rn77/program/5961277/.

Registration and opening costs

The first thing to think about if you want to become an individual entrepreneur is associated costs. Their assessment must be approached responsibly, to check that already halfway through it suddenly turns out that there is no way to make a mandatory payment.

To become a self-employed person, a person must be prepared to spend money on the following services:

1. National tax. Its size is 800 rubles, if the applicant submits a package of documents directly to the relevant authorities. But this item of expenditure does not apply to those who provide documents in electronic form. In this case, no state duty is charged. The relevant law comes into force on January 1, 2019.
2. A mandatory attribute of an entrepreneur, indispensable in doing business, is printing. To make it, you need to pay an amount in the range of 400 - 800 rubles. The law does not oblige an individual entrepreneur to have a seal, but many transactions are simply impossible without it, so it’s better to do it anyway.
3. Notarial services. You will have to pay for them if certification of documents is required. For example, if they are submitted by a representative, the signature must be certified. Payment can vary greatly from 1000 to 10 thousand rubles. It depends on how expensive and in demand a specialist is and what services are required.
4. You will also need to pay for the services of other organizations participating in the opening of the IP. They will cost an average of 2 - 3 thousand rubles.
5. The bank where the current account will be opened for entrepreneurial activity, will charge a certain fee for their services. Usually it is 200 - 500 rubles, but a number of banks also have free offers for individual entrepreneurs. Opening a current account is not mandatory requirement for registration, but it will certainly be needed in business activities, so it is better to open it right away.

A clear plus is that the future entrepreneur himself is free to choose whether to resort to additional help specialists, or undergo procedures on their own, where possible.

If you do not want to incur extra costs and want to avoid mistakes, use the free service. Service will prepare full set documents for opening an IP in accordance with the legislation of the Russian Federation.

Who can be denied and why

If the applicant has spent his time and money on collecting and certifying all the documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an IP. This state of affairs is always very disappointing. But if you analyze the possible reasons for the failure, you can minimize the likelihood of failure:

1. The application is missing important information. Or vice versa, everything is indicated, but with errors.
2. Do not forget about the list of activities prohibited for individual entrepreneurs. If you ignore this question, then the efforts will be wasted.
3. Incorrect submission address. The package of documents is accepted only at the place of registration.
4. The applicant already has an open IP.
5. If 12 months have not passed since the forced closure of the previous IP.
6. A court order prohibiting the applicant from being an entrepreneur for a specified period that has not yet elapsed.

Remember that the procedure for approving the opening of an IP is clearly regulated. And refusal for biased reasons cannot be considered legal.

What has changed since 2018

One of the key changes for the coming year is the introduction of online cash registers. From January 1, 2019, those entrepreneurs who use online cash registers are exempt from declaring under the simplified tax system. The completion stage of the transition to online cash registers should occur on July 1, 2019. Also in the new year, a new attribute “product code” will appear for online cash register receipts.

From January 1, it is planned to raise VAT from the current 18% to 20%. And the mandatory state duty will be canceled for individual entrepreneurs registered through the online service. Also, from October 1, 2018, the fee for re-submission of documents for registration after a refusal was canceled. But there is a limitation here - you can submit documents again only within 3 months, and only once, you will have to pay for further attempts. It was decided to extend the supervisory holidays for an additional 2 years - until 2020. And the deflator coefficient for the UTII tax will increase again, this time from 1.868 to 1.915.

In contact with

The first question that interests all future entrepreneurs is how much it costs to open an IP. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not difficult and at the same time allows you to save up to 8,000 rubles on paying for lawyers and a notary. depending on the region.

The second question is what documents are required to open an IP. Everything is also extremely simple here, for registering an individual entrepreneur, only a passport and a TIN, if any, are enough. Registration of IP is carried out only at the place of registration of physical. persons (registration in the passport), and an individual entrepreneur can conduct his activities throughout Russia.

The third question is how long it will take to open an IP. The term for registering an individual entrepreneur is established by law and is equal to 3 working days. After receiving the documents evidencing the registration of an individual entrepreneur, you can immediately start working.

The final fourth question is what to do after registering an IP and what taxes the IP pays. The entire procedure for opening an IP on your own for free, as well as the sequence of actions after opening an IP, is presented in our complete step-by-step instructions for opening an IP in 2019.

How to open an IP step by step instructions 2019

Step 1. Prepare an application P21001 for opening an IP

Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is the correct completion of an application for state registration of an individual as an individual entrepreneur in the form P21001, an error in which may result in a refusal to register an individual entrepreneur. You enter the necessary data directly through the pages of the site and at the output you get documents ready for printing and filing for state registration of individual entrepreneurs.

One of these services is implemented by our partner - Online service for preparing documents for registration of IP in 15 minutes. The service is provided free of charge.

Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and later submit them for state registration at a convenient time for you.

You can also fill out an application for opening an IP on your own. To do this, you need to download the form P21001 of an application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected]

Approach the issue of filling out this application with all responsibility, because new form P21001 is machine-readable, which means that any deviation from the standard may result in a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and re-submit the application, as well as re-pay the state duty of 800 rubles.

Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not full.

To choice of OKVED should be approached carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there were no questions and claims from the controlling departments. Preliminarily familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digits. Additional codes are entered line by line from left to right.



4. On Sheet B of the application, we indicate the procedure for issuing documents and a contact phone number. Fields Full name and the applicant's signature are filled in only by hand in black ink in the presence of a tax inspector when applying for state registration. It is not required to certify your signature with a notary when personally submitting documents for registration of IP.

Attention! We print out the finished application P21001 in one copy. Double-sided printing of the application is prohibited. Completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the P21001 application form or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for registration of an individual entrepreneur provided by our partner.

Step 2. Choose an IP taxation system

It is necessary to decide on the taxation system before submitting an application for opening an IP, since the regime will be applied from the date of registration of the IP. A notice of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.

The best option for beginner IPs is one of two types simplified system taxation (USN):

Income (STS 6%)- 6% of the total amount of income is paid, while expenses are not taken into account at all and do not affect the amount of tax.

Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference between income and documented expenses. The rate is 15%, but in the regions of power for different types its activities can be reduced (the rate should be viewed in the regional law).

O patent system taxation (PSN) You can read in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application for switching to UTII is submitted only when you actually begin to carry out "imputed" activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to apply for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.



Step 3. Pay the state duty for opening an IP

The state duty for opening an IP is 800 rubles. To generate a receipt for payment of the state duty, use the service of the Federal Tax Service "Payment of state duty". Tax details are entered automatically when forming the state duty in accordance with the address you entered. After generating the receipt, you will only have to print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of partner banks of the Federal Tax Service, thus eliminating a trip to the bank.

Step 4. Check the package of documents for opening an IP and take it to the tax

You must have an application for registration of an individual entrepreneur (one copy), a notification of the transition to the simplified tax system (two copies), the original receipt for payment of the state duty, a passport with its photocopy. At the Federal Tax Service Inspectorate, in the presence of a tax inspector, fill out the full name field with a pen with black ink. and put the applicant's signature on Sheet B of application P21001. As a result, the inspector will issue you a receipt of receipt of the documents submitted by the applicant to the registration authority.

You can find out the address, work schedule and telephone numbers of the tax office at the place of your registration using the "" service.

You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted".

Step 5. Take the documents evidencing the opening of an individual entrepreneur from the regulatory authorities

After 3 working days, the documents on registration of IP (subject to the correct execution of the documents submitted for registration) will be ready.

To receive them, you must have a passport with you and a receipt for receiving documents (issued by the inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);

Upon successful registration of IP, you will be issued the following documents:

Certificate of state registration of an individual as an individual entrepreneur with the specified PSRNIP number (the main state registration number of an individual entrepreneur);

Certificate of registration - a document on the assignment of TIN (taxpayer identification number). It indicates the IFTS, to which you will need to report, your TIN and the date of registration;

Record sheet of the unified state register of individual entrepreneurs (USRIP record sheet).

The application of the USN will confirm the second copy of the notification (you submit two copies when registering an IP, one with a tax mark remains with you). If necessary, in addition to the IFTS, you can request information mail on the application of the USN. It is sometimes required by counterparties to confirm the application of the simplified taxation system.



Step 6. Wait for a response from the FIU on registering an individual entrepreneur

After registering an individual entrepreneur, information is automatically transferred to the FIU, where the entrepreneur is also registered. This is necessary to pay fixed contributions IP. You will receive registration documents by mail to your registration address. If within a month there is no response from the fund, you should contact the FIU (in person or by phone). You may need to come to the FIU to obtain documents.

You will need to take with you:

A copy and original of the IP Registration Certificate (the document where the OGRNIP number is indicated);

A copy and original of the USRIP record sheet.

An individual entrepreneur without employees is not registered with the FSS.

Step 7. Get IP statistics codes

A notification (letter) on the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not mandatory. But, in addition to other codes, it indicates an important code - OKPO, which is needed when compiling reports. In addition, some banks still require notification of codes when opening a checking account. Therefore, it is better to have this document on hand. You can receive and print a notification with statistics codes on your own on the website or by contacting your branch of Rosstat.

Step 8. Print IP

The use of seals is being phased out and sole proprietors are not required to have one. However, in some cases, a seal is still required (for example, when issuing a power of attorney to the court). In addition, the customs of business turnover still keep the memory of seals. Counterparties will trust and trust your documents more if they are imprinted. Therefore, we recommend making an IP seal. There are no requirements for the print, usually stamp manufacturers have ready-made forms and print samples. In the future, you can apply your print as needed.



Step 11. Decide if you will have employees

If an individual entrepreneur will hire employees (under an employment or civil law contract), then it is necessary to additionally register separately as an employer with the Pension Fund and the Social Insurance Fund. It is not necessary to do this directly when registering an IP. When there is a need for workers, then before concluding the first contract with the physical. an individual entrepreneur should go through the registration procedure as an employer in the FIU and the FSS. Registration as an employer and the presence of employees will require you to submit additional reports to the FIU and the FSS.

Step 12. Submit a notice of IP activity

The commencement of some activities must be reported. The notification is submitted not upon the fact that the OKVED code is indicated in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.

The notification is submitted by individual entrepreneurs working in the field retail, rendering transport services and public services individuals). A complete list of specific types of activities that need to be notified is contained in Appendix No. 1 to the Rules approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.

Step 13. Choose where to keep documents and how to submit IP reports

Keep records of your activities from the first day. The book of income and expenses is maintained according to established rules transactions, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) is to be made at the end of the current quarter.

Options may be as follows:

Hire an accountant;

Understand everything on your own, keep accounts in Excel, and submit reports personally to the Federal Tax Service or send them by mail;

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