How much does it cost to register a sole proprietorship per year. What are the features of taxation for IP? What documents are needed for registration of an individual entrepreneur - a list of necessary documents and actions

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

Who can become an IP

An individual entrepreneur on the territory of the Russian Federation can become a citizen of the country over 18 years old, if he is not a member of a municipal or public 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 this amount can be increased to 7000 rubles:

  1. If you do not submit all documents in person, then 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 operations). Its production costs from 500 to 1500 rubles.
  4. And the entire registration process can be given 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 apply for an IP you will need:

  1. Passport and photocopies of all its pages.
  2. TIN (if you do not have one, then you need it in parallel with the registration of IP).
  3. Application for registration of IP (Form R21001), one copy.
  4. Receipt of payment of 800 rubles of state duty.
  5. If necessary - an application for the transition to the simplified tax system (Form No. 26.2-1), two copies.

In the article we will dwell in more detail on the application for registration. It is with him that the main trouble is connected, and in him unpleasant mistakes are most often made.

You can download all documents and filling samples towards the end of the article.

Choose OKVED

These are the activity codes that you provide when registering.

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

First you specify the main code, which most accurately describes your future activities, and then choose all more or less suitable.

  • Download OKVED2

Even if you will not be involved in some industry at the beginning, but may include it in your work later, its code should be indicated. “They won’t ask you” for too long a list, but add OKVED codes after registration can be troublesome.

The main OKVED code will depend on:

  1. FSS insurance rate;
  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).

Tax regimes for individual entrepreneurs

Before finally deciding 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 STS on profit.

BASIC
(general)

USN (simplified) UTII (imputation) Patent
The base tax you are on if you have not filed any other claims. Suitable for everyone, but far from the most profitable for small companies. The most common tax for small businesses. It is possible in companies with up to 100 employees. Commonly used in the service and trade sectors.

A limited list of activities and cities to which the system is applicable.

It is paid from income from its activities. 6% of all income is paid - it is more profitable with small expenses;

or 15% of profit (income minus expenses) - it is more profitable for large expenses if they are confirmed and taken into account.

up to 50% of the amount paid in the PF. If there are no employees, reduction is possible up to 100% The entrepreneur buys a patent to run each a certain kind activities
Quarterly reporting If there is no income, you do not need to pay The tax will have to be paid even if there is no income.
Once a year, it is submitted to the tax book of income-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

Modes can be combined if desired. Only USN and OSNO are not compatible, you will have to choose one of them.

IP registration is best to start immediately with a simplified one. Later, you can easily switch to UTII or Patent.

Step by step instructions for opening

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

Service "My business" Through a bank "Dot" On one's own
15-20 minutes.

Fast completion of documents.

15-20 minutes.

You spend time only on a call and a conversation with the manager.

From 2 hours.

Long and tedious automatic mode fill everything.

Clear understanding of the process No need to go into the process Easy to get confused and make mistakes
Is free Is free Is free
There are profitable affiliate programs with banks You can not refuse to open a checking account If you need a current account, you will have to look for a bank yourself
Automatic completion of addresses and codes The main work will be done by specialists You do everything by hand.

Method 1: IP registration via the Internet - service "My business"

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

To get started, you need go to the site "My business" and register.

This will take two minutes. Enter a name email, phone number, come up with a password, and you can proceed to register an IP. Filling out documents for registration of IP in "My business" is free.

The service will clearly guide you and give hints during the registration process. The whole procedure will take approximately 15 minutes.

Step 1: Enter personal data

Get your passport and TIN. 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 data

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

Step 3: Choose type of activity

The service greatly facilitates the selection of OKVED codes. It is enough to put one tick on suitable form activity, how adjacent codes from all possible groups will be automatically selected. Choosing OKVED manually, you would be faced with a long and monotonous subtraction of the entire list. We mark everything even remotely suitable, then you will be asked to choose one main type.

Step 4: Select USN mode (optional)

As a result, you will receive a completed application for the transition to the “simplification”, which will remain to be printed, signed and submitted to the tax office (this can be done immediately, 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 have access to download already completed:

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

Also, the service will 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 and what to do after registering an individual entrepreneur, etc.

Then you follow the instructions and thus do not make mistakes. As you can see, the service is good and convenient! Register and complete documents.

Method 2: Registration of an IP through Tochka Bank

In this method, all documents will be prepared for you free of charge + they will automatically open a current account at Tochka Bank (aka Otkritie Bank).

The method is not suitable if you do not plan to open your bank account.

Your actions during registration:

  1. Go to the bank's website;
  2. Leave your phone number;
  3. Waiting for a call, all documents will be filled in with your words;
  4. Meet with the manager, sign documents;
  5. Waiting for a letter from the tax office about the results of registration;

After successful registration of IP, a bank account will be automatically opened. It's fast and convenient! Moreover, the conditions for opening a current account at Tochka are beneficial for entrepreneurs.

Method 3: Self-registration of IP - step by step instructions

If you decide to go through the whole procedure on your own, routinely, then the procedure will be as follows:

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

  • You can manually on a printed form or electronically, but please note that if you choose electronic filling, on Sheet B, the name and signature will in any case have to be written by hand (with a black pen, printed capital letters). It is better to leave this place empty before coming to the IFTS and fill it out with a tax officer. This is a requirement in many regions.
  • Any other corrections or additions by pen on the printed application are not allowed.
  • If you are not personally applying to the tax office, then the signature must be certified by a notary (this service will cost about 500 rubles).
  • There is no need to stitch or staple sheets. Documents should always be printed one-sided.
  • If sheet 003 is not filled out, then it is not required to provide it.

Step 2 Pay state duty.

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

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

Step 5 Submit the documents to the registration authority.

Step 6 Come back in three working days for results.

As you can see, everything will have to be filled in on the computer with your own hands, which is not very convenient. So use better first 2 ways!

Samples of completed documents

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

Sample application for registration of IP

It looks like this:

  • Download a completed sample application for opening an IP (Р21001)
  • Download a blank application form for self-completion

Sample receipt for payment of state duty

Looks like that:

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

Sample application for the transition to the simplified tax system

It looks like this:

  • Sample application for USN (PDF format)
  • Download sample application for USN (Excel format)

How and where to pay the registration fee

For 2017-2018, the state fee for registering an individual entrepreneur is 800 rubles. It can be paid at Sberbank. What it looks like and its sample is above.

You can find out the details of your tax at the department itself or on the website nalog.ru. The CSC code depends on whether you will apply to the IFTS or the MFC. 18210807010011000110 and 18210807010018000110, respectively.

In some branches of the IFTS, payment terminals are installed, which simplifies the payment of state duty, because this can be done directly at the tax office.

We carry the completed documents to the tax office

So, the documents are collected, it's time to carry them to the tax office. Let's check the list:

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

You can refer the documents immediately to the tax office, which was indicated when filling out the documents.

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

If you are unable to deliver 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 notarize a power of attorney.
  2. Certify also a copy of your passport, your signature on the application.
    If you send documents by mail, this should be done only with a valuable letter with an inventory.

Obtaining documents from the tax office

Consideration of documents by the IFTS will take 3 working days (previously it was 5), after which you will be successfully registered as an entrepreneur or will be refused.

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. EGRIP (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 notification of registration with the FIU, a certificate of registration of the insured with the MHIF and a notification of the assignment of statistics codes from Rosstat may also be issued. If all or part of these documents were not issued to you by the tax office, then you will have to obtain them yourself.

If you put a corresponding mark on sheet B, then documents from the tax office can be sent to you by mail. They will be sent to your home address. To receive letters to the 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 IP in the tax office was successful.

  1. Check your details for Nalog.ru.
  2. Get registered in statistics, PF and for some types of activities in Rospotrebnadzor (depends on your OKVED, a 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 employees, you will have to go to register in the pension without fail. More about processes.
  3. Order a print if necessary. Sole proprietor in Russian Federation it can work without a seal, but in many situations it is indispensable (for example, with regular banking operations), in addition, the presence of a seal will help save money on certification of signatures at a notary in the future. It can be ordered from any of the many seal and stamp companies by providing:
  • photocopy of TIN;
  • on one sheet a copy of the passport and residence permit;
  • photocopies of OGRN and EGRIP.
  1. If non-cash receipts are planned, it is worth opening a bank account. You will need the same documents as for making a seal.
  2. If necessary, purchase and register with the tax office.

Why can they refuse to open an IP

Registration of an individual entrepreneur may be refused if:

  1. Documents are not presented all or not there.
  2. The documents contain errors or false information.
  3. The individual entrepreneur has already been registered or was declared bankrupt less than a year ago.
  4. Registration is hindered by a court verdict, there is a ban on entrepreneurial activity.

If you receive a refusal, you can appeal it to the IFTS. Only after that you can 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 duty.

What gives IP status

  1. This gives greater freedom both in the provision of services and in cooperation with other companies. A service provider is more likely to conclude an agreement with an individual entrepreneur than with a simple individual, because relations with the latter can always be described as labor, with the accrual of additional taxes to the employer.
  2. You pay your own taxes and contributions to funds, which means that you manage your income yourself.
  3. Before the law, you are responsible with your property. Therefore, IP should always be careful and not get into debt.

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

Answers to frequently asked questions

Is it allowed for an IP to change its 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, full name, must be used in documents.

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

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

Does an individual entrepreneur count the 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 labor?

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

Can an individual entrepreneur get a job at another company?

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

Is an individual entrepreneur allowed to register under a temporary residence permit?

Maybe only when the address of permanent registration is not indicated in the passport. Even if you are registered in another city, documents can be sent by letter. In the future, you will be able to conduct your business in any city, regardless of the residence permit and place of registration of the individual entrepreneur.

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

Only if you need it for work. Sole Proprietors can also operate from home.

Conclusion

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

Good luck to you and your business!

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]. Activation form UTII systems- [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.

If you decide to open your own business and settled on such a form of ownership as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, and on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

Once you have decided on your business and your choice has fallen on an individual entrepreneur, not an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.

We will discuss the total cost estimate at the end of the article.

In fact, you have several options for your actions:

  • IP registration via the Internet - for this you can use official service tax or to carry out this operation through the Government Services website.
  • Personally submit an application to the tax office.
  • Use the services of an online service or entrust this matter to lawyers.
  • Another option is to register an individual entrepreneur through the MFC in your area.

We note right away that when registering an entrepreneur, unlike an LLC, you will need to indicate the address at your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let's note a couple more nuances or, as they say, Lifehack:

  • When registering, you will need to pay a state fee in the amount of 800 rubles, but you can not pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase the time and add unnecessary actions when opening an entrepreneur.
  • If you do not have a TIN, then you can first submit the necessary documents to the tax office to receive it, and register with this number, but this will increase the time. However, when registering as an individual entrepreneur, you will be automatically assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open an IP on your own - step by step instructions 2017

Step 1. Choosing a tax system

Before answering the question of how to register an individual entrepreneur, you first need to decide on the tax system that you will apply.

The right choice can both simplify your accounting and reduce your tax costs. The optimal and rational choice of the tax system will allow you to get more profit from your business.

On the this moment There are only 5 types of tax systems used in Russia:

  • – a general system that is suitable for all types of activities, in fact the most difficult to manage and burdened the largest number taxes.
  • - the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It is somewhat more complicated, but if there are confirmed expenses, these are “revenues reduced by the amount of expenses”. In this case, the rate is from 5 to 15% depending on the region. However this species taxation is limited.
  • - a single tax on imputed income is also a special. a regime, the peculiarity of which is that the calculation of taxes is carried out on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to be applied until 2018.
  • - refers to special modes. The activity is carried out on the basis of the acquired patent, while, as with UTII, the level of income does not affect the taxes paid.
  • - agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically conduct activities on the OSNO. The transition to the simplified tax system or unified agricultural tax is best done along with the submission of documents for opening an IP, this is done on the basis of an application for the transition to the simplified tax system. In addition, you have 30 days from the date of registration with the Federal Tax Service to submit this application. Otherwise, it will be possible to switch to the simplified tax system only with next year.

STEP 2. Selection of OKVED codes

Probably, you have already decided on the type of your activity, OKVED codes are used to describe it, they are mandatory and will be indicated both during registration and when reporting to the tax office.

First you need to decide on the main activity, its code will be the main one, then you should select additional codes for those activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application for opening an IP

The next step you will need to fill out an application form P21001, detailed instructions, disassembled on the example and the form can be downloaded from our website.

It is worth noting important detail when applying:

  • If you submit it personally, then it is signed only in the presence of the employee of the Federal Tax Service to whom you provide the document.
  • If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of the state fee

The next stage, before registering an individual entrepreneur in the tax office, is the payment of the state fee, which currently amounts to 800 rubles.

Payment can be made in two ways, depending on which one you prefer:

  • Pay a receipt at Sberbank or any other credit institution that makes this payment.
  • Pay on the FTS website.

STEP 5. Transition to a simplified taxation system

Once again, we note that when registering, an entrepreneur will automatically apply the general system (OSNO).

The transition to simplified taxation (STS) is carried out according to the relevant application:

  • It can also be submitted within 30 days from the date of registration. Otherwise, the transition to the simplified tax system can be carried out from next year, and the application is submitted from October 1 to December 31.
  • The transition to UTII is carried out by means of an application for organizations and for. This can be done within 5 days after the start of the activity corresponding to the taxation system.
  • The transition to the ESHN is carried out by. You can only do this once a year.
  • must be provided 10 working days before the application of this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an IP:

  1. Application for state registration as an entrepreneur (form P21001) - provided in one copy. Sewing is not required for personal submission. In 2 copies, only “sheet B” is printed, it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
  2. Copy of all pages of the passport.
  3. Receipt of paid state duty (800 rubles).
  4. When switching to a simplified application, a corresponding application is attached.
  5. A copy of the TIN, if this number is not available, then it will be automatically assigned.

In the tax office to which you will submit the documents, you should clarify whether it is necessary to staple the application in the form P21001 and copies of the pages of the passport. Some tax authorities require it, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be assigned a date for receiving certificates. Since 2016, the registration period has been 3 business days, previously this period was 5 days. Next, you will need to obtain evidence. You do not need to carry out other actions in the tax office.

STEP 7. Receipt of documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

  1. - proof that you are an individual entrepreneur.
  2. Extract from the USRIP on 4 sheets (extract from the unified state register of IP).
  3. Notification that you as an individual persons are registered with the tax authorities.
  4. Statistics codes from Rosstat, further required in the work.
  5. Notification of registration as a payer of insurance premiums in the FIU. With this code, you will make annual IP payments for yourself (fixed payments).

STEP 8. Registration of IP in funds

If you are going to carry out activities on your own, without involving employees, then you can skip this point, but if you have at least 1 employee, then you will need to carry out, read more about this in our article. Note that if you miss established by law deadline, you may be fined.

Actions after registration

Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.

Usage cash register(abbreviated as KKM or KKT):

  • When providing services to the public (individuals), regardless of the taxation system, you can use strict reporting forms (SRF) instead of control- cash register. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, however, if you make settlements with organizations, then you will not do without cash registers. At the same time, it should be noted that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash. Money within one contract.
  • When working on a patent or UTII application of CMC it is also not necessary, while instead of a check of cash registers, a BSO, a receipt or a sales receipt can be issued.
  • Notaries and lawyers are allowed to work without the use of cash registers.
  • Also, on any taxation system, there is a certain list of activities in which you can not apply CCM.

Seal

Organizations and individual entrepreneurs can operate without a seal. Although this is not always possible and appropriate. .

Checking account

Doing accounting IP

Finally, you will need to decide on the . After all, you can personally conduct, invite an incoming accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Table of expenses for registration of IP

Name Sum Note
State duty 800 rub. Necessarily
Registration of current account 0-2000 rub. Not required, but in most cases registration is free.
Making a seal 650-1200 rub. Not necessary. The price depends mainly on the printing equipment
Services of lawyers for opening an entrepreneur 1000-5000 rub. If you decide to resort to the help of lawyers, and not to do everything yourself
Notarial services 1000 rub. Certification of an application for registration of an entrepreneur, if submitted through a representative
Total From 800 to 8200 rubles. Depending on your actions

Possible reasons for denial of registration

There are cases when tax authorities may refuse to register as an individual entrepreneur:

  • The presence of typos in the documents and the provision of incorrect data.
  • Not all of the required documents were provided.
  • The documents were submitted to the wrong tax authority.
  • An individual has been banned from entrepreneurial activity and it hasn't expired yet.
  • Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

In this article, you will learn how to open an IP. The step-by-step instructions below will help you do it yourself, quickly and without errors. Which OKVED to choose for opening an IP? Which tax regime is best for you? Will there be tax holidays? How much does IP registration cost? You will find answers to these and other questions below.

Step-by-step instructions on how to open an IP

Let's just say that there are no global changes did not happen in the IP registration procedure in 2016 - 2019. Therefore, all the recommendations and steps that we gave are relevant for this year as well. In this article, we will recall them and talk about the features of opening an IP in 2016 - 2019. The step-by-step instruction will include the following steps:

    Choice OKVED

    Choosing a taxation system

    Completing Form P21001

    Payment of state duty

    Submission of documents for registration of IP to the tax authority

    Obtaining documents from the IFTS and performing subsequent actions

Step 1. Selecting OKVED for opening an IP

OKVED codes (all-Russian classifier of economic activity codes) must be indicated in the application for registration of an individual entrepreneur (form P21001). For example, if you plan to be engaged in the production of furniture, then codes from group 36.1 “Furniture production” will suit you. If you plan to open a cafe, then you need to enter the code 55.30 "Activities of restaurants and cafes." That is, when registering, you will need to find in OKVED a suitable code for the type (s) of activity that you are going to do. Below are some activities and codes for them.

Note! There are several OKVED classifiers. There are OKVED 2001, 2007 and 2014. However, in the application for registration, c should be indicated according to OKVED2 (2014).

After you choose the OKVED code or several codes that suit you, you will need to indicate them in the application on the P21001 form. At least 1 OKVED code must be indicated in the application, their maximum number is not limited. At the same time, it should be borne in mind that each code must be detailed to at least 4 digits. For example, if you will be engaged in the production of furniture, then the application for registration should indicate 36.11 or 36.12, or 36.11, 36.12, etc., but you cannot indicate 36.1. In this case, you may be denied registration because the application does not meet the established requirements.

Step 2. Choosing a tax regime

For individual entrepreneurs, usually the most the best option is one of the special regimes: USN, UTII, patent taxation system or ESHN (single agricultural tax). General system taxation (OSNO) is quite complicated in terms of tax accounting and reporting and burdensome. For more information about the characteristics of different tax regimes, see our website.

What should be considered when registering an individual entrepreneur when choosing a tax regime? Until 2021, in many regions there are tax holidays for individual entrepreneurs who are registered for the first time. Moreover, they apply only to individual entrepreneurs using or. The list of activities for which tax holidays have been introduced is also limited. They apply to scientific, industrial, social sphere activities, as well as household services. The lists of activities for which tax holidays are introduced, the conditions for their application are determined by the regional authorities themselves in their laws. You can find out in which regions such laws have already been adopted and familiarize yourself with them.

Step 3. Completing Form P21001

To register an individual entrepreneur with the tax authority, you need to submit an application for. The application is submitted to the tax authority at the place of registration (registration) of the citizen. The application indicates personal data (full name, place of residence, date and place of birth, TIN if available, telephone number), OKVED codes for the types of activities that the citizen plans to engage in. For information on how to correctly fill out the P21001 form, see the following video.

Step 4. Payment of the state duty

The state duty for registering an individual entrepreneur is 800 rubles. You can pay it at any bank using the tax details or pay it via the Internet using a special Russia.

Step 5. Submission of documents to the tax authority

After paying the state duty, you need to come to the tax authority at the place of registration and submit an application in the P21001 form. You need to have a passport with a copy, a TIN certificate (if any), a receipt for payment of the state duty.

AT tax office you will be given a receipt in receipt of documents, which will indicate when you can come for a certificate of registration of IP. Registration is carried out within a period of not more than 3 working days from the date of submission of documents.

In order to submit documents for registration, it is not necessary to come to the tax authority on your own. You can send documents by mail (for this, the signature on the registration application must be certified by a notary) or use the capabilities of the special service of the Federal Tax Service and.

Documents for registration of IP can also be submitted through a representative by issuing a power of attorney in his name.

Note! Together with an application for registration of an IP, you can submit and or.

Step 6. Obtaining documents and performing other actions

If you did everything correctly, then in a few days you will receive a certificate of registration as an individual entrepreneur. After that, you may need to take a number of additional steps.

Submit if you have chosen an activity that requires mandatory notification before the start of the activity.

If you plan to engage in a licensed activity.

(not necessary).

Get (optional)

(if necessary).

Register as an employer at and (if you have employees).

As you can see, the opening of IP ( step-by-step instruction above) requires due care. Therefore, if you have any questions, you can ask them below. We will definitely answer them.

Almost unchanged from 2016. You can register a business both independently and with the help of an appeal to lawyers competent in this matter.

It should be said that, compared with, the design of an IP is enough simple procedure that anyone can handle. To register with the tax office you will need:

  • , the form of which can be obtained from the tax office. If this application is submitted in person, then it is not required to flash it, if by mail or through a representative, then flashing is required.
  • Passport of a citizen of the Russian Federation and a TIN certificate.
  • Receipt confirming the payment of state duty.
  • If the application is submitted by a representative, then it is necessary to make a notarized power of attorney for him, as well as provide him with a notarized copy of all pages of the passport, which is also stitched.
  • When sending documents by mail, a copy of the passport, also certified by a notary, must be attached to the notarized application.

Opening costs

State duty

The amount of the fee for registering an individual entrepreneur with the tax service is 800 rubles and does not depend on the location of the tax authority or the entrepreneur. A receipt for payment can be taken at the service department or downloaded from the official website of the Federal Tax Service.

Sending a package of documents by mail or through a representative

So, what expenses are needed here:

  • A certified copy of the passport - 200 rubles.
  • Power of attorney for a representative - 1000 rubles.
  • Sending by registered mail by Russian post - about 100 rubles.

Seal

IP can work and, however, many prefer to make it. The cost of manufacturing is from 500 to 2000 rubles (depending on the complexity of the pattern and equipment). Let's take average price1000 rubles.

Opening account

As a rule, large banks charge a fee for. For example, in Sberbank, such a commission will amount to 2,400 rubles, and if you connect an online bank, you will have to pay another 1,700. There is also a fee for certification of documents and for monthly maintenance. On average, opening an account will cost at 3,000 rubles.

All detailed information on business registration is presented in the following video:

Total amount

So, opening an IP on your own with a personal appearance at the IFTS, you need to count on the following expenses:

  • State duty - 800 rubles.
  • Printing - 1000 rubles.
  • Opening a bank account - 3000 rubles.

Total: 4,800 rubles.

When sending documents by mail, the following costs are added:

  • Postal services - 100 rubles.
  • Certification of the application and a copy of the passport - 500 rubles.

Total: 5400 rubles.

When registering through a representative, a power of attorney is added to this amount - 1,000 rubles.

Total: 6,400 rubles.

Opening through intermediaries

When registering an IP through intermediaries, the amount of 6,400 should be add another 1500-3000 rubles. The price of services depends on the company you apply to.

You can keep in mind that there are online services for registering IP. When submitting an application in this way, after some time it will be necessary to appear at the tax office to present the original documents. A letter will come from the tax office, which will indicate the time of appearance.

Innovations 2019

On January 1, 2019, amendments to the Tax Code of the Russian Federation came into force, in particular, paragraph 3 of Article 333.35 “Benefits for certain categories individuals and organizations". Now you do not need to pay a state fee for legally meaningful action in cases of sending documents to the registration authority in electronic format.

This applies to the following actions:

  • per state registration legal entity;
  • for the state registration of changes made to founding documents a legal entity, as well as for the state registration of the liquidation of a legal entity;
  • for state registration of an individual as an individual entrepreneur;
  • for state registration of the termination by an individual of activity as an individual entrepreneur.