What do you need to open ip. A package of documents for opening an IP. What documents does the tax authority issue?

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 keeping minutes and forming authorized capital, are absent.

Taxation

There are 3 main taxation systems available for individual entrepreneurs:

  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 which authority you need to submit Required 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 should be noted that when submitting documents to in electronic format 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 process of being filled.

Exists 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. Government duty. 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.

The obvious advantage is that future entrepreneur 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 take apart possible reasons failure, you can minimize the chance 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

For many, it is important to be able to work for themselves, giving themselves completely to their chosen occupation. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and start acting officially.

What do you need to open an IP

By law, work as individual entrepreneur(previously they were called PBOYUL) can be all citizens of the country, even foreigners who have temporary registration in Russia. The only exceptions to this list are municipal and state employees. The quick procedure for registering an IP can be performed independently or entrusted to special companies for which this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that cash spending for opening a business will increase several times compared to an independent solution of the issue. The following factors may also affect the price:

  • printing production;
  • notarization of documents;
  • opening a bank account, etc.

The procedure for registration of IP

How to register an IP without much delay? For this, it is necessary preparatory work. On the initial stage need to define the area of ​​activity. For this, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code, which should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main view should come first.

The procedure for opening an IP involves choosing the form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated from income and amounts to 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of business taxation, information about which can be found in the tax authorities.

Where can I register an IP

According to the legislation, the submission of documents and registration of a private entrepreneur is executed at the place of registration of a citizen. For this you need to contact local branch tax office with necessary set documents. If the businessman chose taxation according to the UTII system, then he is allowed to register at the place of business. It is permissible to open a business in several regions, settlements or parts thereof. In this case, registration takes place where the first object of the entrepreneur's activity is registered.

By far the simplest, fastest and convenient way open IP is an online service for opening IP.

Documents for opening an IP

  • After successful registration of an individual entrepreneur, you must select a bank to maintain a current account. In order to simplify the choice, use the RKO tariff comparison service from Main Mine.

If the question of how to issue an IP is more or less clear, then special attention should be paid to what list of documents is needed to open an IP. It:

  • passport (a photocopy is also required);
  • application (form 21001);
  • receipt of payment of the fee;
  • TIN (+ copy).

IP registration application

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxation or requested from the tax office. The application for registration of IP consists of five sheets, which must be numbered and fastened together. The document is signed personally by the entrepreneur and notarized only if the documents are provided not by the businessman himself, but by an authorized person.

IP registration - cost

Starting your own business is a procedure that is not free. How much does it cost to apply for an IP? The only thing you need is to pay the state duty (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you trust this process specialized firms, the price will vary not only from firm to firm, but also depending on the region where the individual entrepreneur will be registered.

How to open your IP - step by step instructions

If the field of activity is defined and the taxation system is chosen, then you can proceed to register your own business:

  1. You must submit a set of documents to the tax office in order to obtain an identification number assigned to each taxpayer.
  2. In the case when the TIN is already available, then you can immediately pay the state duty for the commission of an action by a state body.
  3. You can apply for the assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions, allowing you to create a legal entity from scratch, whether it is an object of trade or a small business, a tailoring enterprise, are the same. An approximate step-by-step algorithm after registration of the IP itself:

  • In some cases, for the IP to work, it is required to start cash machine, if it is impossible to work without it (relevant for creating online stores, when trading / providing services to legal entities and entrepreneurs). It is not needed if UTII is paid or the patent taxation system is applied. Instead of a check, a strict accountability form is then issued. Learn more about how to calculate taxes on UTII and generate payment documents online.
  • The seal is also made after receiving the package of documents. The entrepreneur has the right to work without it, limited only by the signature.

It is also possible to remotely prepare all the documents and send an application for opening an IP. To do this, use the online service for opening IP.

IP registration deadlines

Legislation establishes the exact deadlines for issuing an IP. According to the plan, do this for no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of refusal when trying to open your own business. The reason may be the incorrect execution of documents or the erroneous indication of information. How to open an IP in this case? An individual needs to organize the collection of a package of documents again and pay the fee again.

At the end of the allotted time, all the papers are handed out, after which you can start making money. The entrepreneur gets:

  • a document certifying registration;
  • extract from USRIP;
  • certificate of state registration (OGRNNIP).

To maintain online IP accounting, you can use.

Video: what you need to open an IP

Good afternoon. To engage in entrepreneurial activities in terms of the removal of liquid household waste, there are two options in choosing a taxation system. It depends on the chosen OKVED.

First option:

Collection and treatment of wastewater. Includes:
ensuring the functioning collector systems or wastewater treatment facilities;
collection and transportation of domestic or industrial wastewater from one or more users, as well as rainwater through sewerage networks, collectors, reservoirs and other means (means for transporting wastewater, etc.);
release and cleaning of cesspools and contaminated reservoirs, drains and wells from sewage;
maintenance of toilets with chemical sterilization;
wastewater treatment (including domestic and industrial wastewater, swimming pool water, etc.) through physical, chemical and biological processes such as dissolution, screening, filtration, settling, etc.;
maintenance and cleaning of collectors and sewerage networks, including cleaning of collectors with a flexible rod

This type of activity allows you to choose two taxation systems for individual entrepreneurs - STS and OSNO. BASIC - general system taxation is more complicated for accounting, reporting and costly in terms of paying taxes than the simplified tax system.
STS - a simplified taxation system is of two types. First, when you pay 6% of total amount all your income from the selected type of activity. Second - You pay 15% of the difference income minus expenses. Those. You must calculate for yourself what is more profitable for you if you have high costs(fuel, expendable materials for the maintenance of the car, payment various services), then of course it is better to choose the simplified tax system (income minus expenses) x15%.

Second option:

You register an individual entrepreneur with an indication the following kind activities:

The activity of road freight transport. Includes:

All types of cargo transportation by car on highways: dangerous goods, bulky and/or heavy cargo, cargo in containers and transport packages, perishable goods, bulk bulk cargo, agricultural cargo, construction industry cargo, cargo industrial enterprises, other cargo
rent trucks with a driver;
cargo transportation activities vehicles driven by people or animals as draft power

In this case, you can choose more optimal view taxation, UTII - a single tax on imputed income.
But services for the removal of liquid sewage (sewage services),

They can be classified as activities subject to a single tax under UTII, subject to the following conditions:

1. A separate contract for the provision of paid services for the transportation of goods.

2. Do not carry out any other waste management activities (garbage and waste collection services are independent view transportation activities). If the transport of waste is integral part waste management activities, then such activities cannot be transferred to the payment of a single tax, only the simplified tax system or the general taxation regime should be applied to income from this type of activity.

According to paragraph 2 of article 346.26 of the Tax Code of the Russian Federation, one of the “imputed” types of activity is the provision of services for the transportation of goods by road, which are provided by taxpayers who own by right of ownership (or on other grounds) no more than 20 relevant vehicles.

At the same time, the Tax Code of the Russian Federation does not establish restrictions on the types of goods transported. This was pointed out by the judges of the Federal Antimonopoly Service of the West Siberian District in the decision of 07.06.2010 No. A81-4102 / 2009.

The courts are of the same opinion. So, if the transportation of waste is an integral part of the waste management activity, then such an activity cannot be transferred to the payment of a single tax. If services for the removal of garbage and waste are an independent type of activity for the transportation of goods, it is possible to apply the taxation system in the form of UTII. About this - the resolutions of the FAS of the East Siberian District of 05.22.2012 No. A33-14226 / 2010, the FAS of the Volga District of 07.12.2011 No. A65-13311 / 2010, the FAS of the West Siberian District of 09.08.2009 No. F04-5187 / 2009 ( 13484-A67-19), Federal Antimonopoly Service of the Volga-Vyatka District dated 05.07.2010 No. A11-16394/2009 and dated 12.16.2008 No. A82-2206/2008-20.

When choosing a UTII taxation regime, you should check with the tax office in your region whether this type of tax is accepted at the local level, since not all subjects of the Russian Federation, by their laws, allow working on this taxation system in their area. The amount of payment is also set by each subject of the Russian Federation, but approximately - the basic profitability per 1 car is determined in the amount of 6,000 rubles, tax rate fifteen%. Therefore, you will have to pay UTII in the amount of 900 rubles per month.

This, of course, will be less than with a simplified taxation system.

Whatever taxation regime you choose, from the moment of registration until you close the IP, you will be required to pay insurance premiums in pension and medical funds for themselves. In 2015, this amount is 22261-38 rubles per year.

But if you divide this amount by 4 and pay before the end of each quarter, then you can reduce both the simplified tax system and UTII, depending on what you choose for the amount of insurance premiums paid in each quarter. This applies only to those individual entrepreneurs who are not employers, i.e. do not hire employees.

Hello!
I want to rent a room and open a children's studio for choreography, vocals and theater. I will work myself and a colleague. Which is better to register: sole proprietorship or LLC? What codes are better to take? Work is expected without obtaining a license. And one more question: I suppose to register at the end of August of this year in order to start working by September, and accordingly, how much will I have to pay fees to the Pension Fund of the Russian Federation and FFOMS? What type of taxation is better to choose?

Good afternoon. Sole proprietorships and LLCs have their advantages and disadvantages. I would recommend an individual entrepreneur, since the tax and administrative burden is much lower than that of an LLC. The main disadvantage of an IP over an LLC is that the IP is responsible for its activities with all its property. But if you carefully observe all the Laws of the Russian Federation, then you have nothing to fear.

OKVED code:

80.10.3 Additional education children

This grouping includes:

Additional education for children aged mainly from 6 to 18 years, the main tasks of which are to provide necessary conditions for personal development, health promotion, professional self-determination and creative work of children, carried out: - in out-of-school institutions (children's music schools, art schools, art schools, homes children's creativity etc.) - in general educational institutions and educational institutions of vocational education.

According to clause 4 of the Regulation on Licensing Educational Activities Educational activities carried out by conducting one-time classes various kinds(including lectures, internships, seminars) and not accompanied by final certification and issuance of documents on education, activities for the maintenance and education of students and pupils, carried out without implementation educational programs as well as individual labor pedagogical activity not subject to licensing.

You do not need a license if choosing OKVED 80.10.3 Your activity will comply with paragraph 4.

If you choose the OKVED code:

92.31.21 Organization and staging of theatrical and operatic performances, concerts and other stage performances

That license is not needed.

The fixed contribution of IP in 2015 is 22261-38, i.е. 1855-11 rubles per month. If you register in August, then

According to paragraph 3 of Art. 14 212-FZ, individual entrepreneurs who were not registered from the beginning of the calendar year must reduce the amount of insurance premiums for the year in proportion to the number of months, starting from the calendar month in which the IP was registered. In the first month of registration, contributions are calculated in proportion to the number of calendar days in this month.

The month in which the individual registered with the tax authorities as an individual entrepreneur is considered the calendar month of the start of activity.

The formula for calculating insurance premiums for individual entrepreneurs:

Minimum wage x Tariff x M + Minimum wage x Tariff x D/P, where:

M - the number of full months in the reporting year when the IP was already registered
D - the number of days from the date of registration in the month in which the IP was registered. The number of days from the date of registration (it is included) until the end of the month is counted
P - the number of calendar days in the month of registration of IP.

So you've decided to become an entrepreneur! A good prospect for those who are tired of depending on the bosses and want to become the master of their lives! One of the solutions to this issue is the design of IP. What you need to open an IP - this is our detailed material.

IP - who is this?

Becoming an individual entrepreneur, or an individual entrepreneur, is most expedient for those who want to conduct business as individual, that is, without the formation of a legal entity.
What is the difference? In that legal entities must have authorized capital and legal address. The individual entrepreneur is exempt from these conditions, however, there is one important point- according to the law, an individual entrepreneur must be liable for obligations with all his personal property.

How does an individual entrepreneur differ from a private person working without registration, what is called “for himself”?

Firstly, when registering an IP, enrollment seniority. Secondly, illegal conduct labor activity is punishable. Well, and thirdly, if the activity is related to the wholesale purchase of goods, then many firms do not provide for deliveries for private traders.

Who can be registered as an individual entrepreneur?

  • All adult capable citizens of the Russian Federation;
  • Minor citizens recognized as capable by the relevant authorities;
  • Minor citizens who have permission to engage in entrepreneurial activities from their parents or guardians;
  • Foreigners, with a temporary or permanent Russian residence permit.

Are there any exceptions? Yes there is! The legislation of the Russian Federation prohibits the opening of individual entrepreneurs to citizens who are in the state and municipal service. For all other working citizens, there are no obstacles in terms of registering an IP.

What you need to open an IP - the first steps!

Registering an IP will not actually present you great work. But first, you will need to take a number of actions that will allow you to carry out the registration procedure without delay in the future.
The fact is that even before submitting documents to the relevant authorities, it is necessary to decide on some fundamental points.

1. Select activities.
There is the All-Russian Classification of Economic Activities (OKVED), in which each type of activity is assigned a specific code. Therefore, the future entrepreneur needs to choose the scope of his activity and, based on this, determine its OKVED code.
An important point: you can specify several codes, but the code of your main activity must be specified first. It is not forbidden to select several codes at once with an eye to the future expansion of activities.
If, in fact, any activities are not carried out, no sanctions from the tax and other structures will follow. And when the moment comes to expand the business, there will be no need to go back to tax office in order to make changes or additions to activity codes.

2. Determine how we will pay taxes.
This issue also needs to be resolved in advance so as not to delay the registration process in the future. Most optimal solution for individual entrepreneurs, the simplified taxation system (STS) is considered.
Here it will be necessary to make a choice of the object of taxation. There are two of them: "income" and "income minus expenses." In the first case, the tax rate will be 6% on all your business income. If the second option is chosen, then the rate, depending on the region, will vary from 5 to 15%.
In addition to the simplified tax system, the Patent taxation system (abbreviated as PSN) may be convenient for individual entrepreneurs, Single tax on imputed income (UTII) and some other special tax regimes, depending on the type of activity.

3. Get a TIN.
It is advisable to obtain a TIN in advance - taxpayer identification number. If it already exists, it’s good, if not, then we submit an application to the tax office at the place of registration to receive it.
Obtaining a TIN can be timed to coincide with the submission of documents for registration of IP, but this may somewhat delay the registration period.

4. Pay the state duty.
For registration of IP, you must pay a state fee. You can do this at any branch of Sberbank. For several years now, the amount of the fee has remained within the limits of 800 rubles. However, you should know that a bill has already been submitted to the State Duma to increase the fee for registering entrepreneurial activities. So it is not surprising if soon this amount will change upwards.

Collection of documents for registration of IP!

So everything preparations carried out, we begin to collect together all the documents that are needed to open an individual entrepreneur: a passport, a photocopy of a passport, a receipt for payment of state duty, a TIN and a copy of it, a completed application for registration of an individual entrepreneur - you can download it on the website of the Federal Tax Service (form P21001), or take form at the nearest tax office.

A few words should be said about completing this application. The fact is that, despite the sufficient simplicity of the form, it is easy to make a mistake in filling it out. Especially carefully you need to fill in the passport data - strictly in accordance with the way they are written in the passport itself!

In addition, blots and typos are strictly not allowed, so be very careful when filling out an application. Everything is not so complicated, especially since there are a lot of sites on the Internet with examples of how to fill out the P21001 form correctly.

The application consists of 5 sheets that must be numbered, stitched and sealed with your signature.
If you personally go to register your individual entrepreneurship, then this stage of preparing documents is over.
If the documents are sent through an intermediary or by mail, notarization of the documents and your signature is required.

Onward to the tax office!

So we came directly to the registration of an individual entrepreneur, that is, to a visit to the tax office. But not the first one that came across, but the one that is located at the place of your official registration. The actual place of residence does not play a role in this.

Example: you are registered in Khabarovsk, but live in Moscow, where you are going to conduct your business. Documents for registration of individual entrepreneurs must be submitted in Khabarovsk! This is where the need for help comes in. Email(through special services), intermediaries by proxy or to the services of the Russian Post.
If there is no permanent residence permit in the passport, it is allowed to issue an IP at the address of temporary registration.
When applying in person to the FTS inspection department at the place of registration, we hand over all prepared documents to the inspector. At the same time, you can apply for the tax system of your choice.
Now is the time to take a breath: your documents will be reviewed within 5 working days from the date of submission.

What you need to open an IP - we get the documents!

And now the waiting period has expired, you go to receive documents. What will be given to you as confirmation of the status of an individual entrepreneur?

  1. Document on registration with the tax office
  2. Extract from the state register of IP (EGRIP)
  3. Certificate of state registration as an individual entrepreneur (OGRNIP)

Also, you can immediately receive documents on registration with the Pension Fund, TFOMS and notification of the assignment of codes in the statistical authorities. If they are not issued by the tax authorities, then you will need to go to all these authorities in order to collect a complete package of all the listed documents.

When the documents are received, you can start doing business as an individual entrepreneur within the types that were indicated.
However, there are cases when, following the results of consideration of documents, citizens are denied opening an IP. In particular, this happens due to incorrectly specified information or an incorrectly completed application. In any case, the refusal must be motivated.
If this happens, then the entire procedure for submitting documents will have to be repeated, while the state duty will need to be paid again, in the same amount.

We open IP - the price of the issue!

The simplest, but also the most expensive way of registering an IP is to delegate the solution of this issue to specialized firms. Employees of such a company will do all the work for you and provide you with a ready-made package of documents. The cost of such services is major cities usually starts from 5,000 rubles.

If you do everything yourself, then the minimum amount of expenses will cost 800 rubles for paying the fee, well, and the cost of photocopies of the necessary documents.
We complicate the options by resorting to the help of intermediaries. Notary services for certification of documents and signatures will cost an average of 400 rubles. It is difficult to translate the services of an intermediary into monetary terms, since if someone close to you solves this problem of yours, then it may not cost you anything, and if you hire someone from the outside, then the price, as they say, will be negotiable.

More options: you decide that you, as an entrepreneur, need a current account and a seal (which is not at all necessary for an individual entrepreneur). In this case, you need to add another 1000 rubles for opening an account and about 500 for making a seal.
If you have carefully read our article, now you know what you need to open an IP. Step by step following our recommendations, it will not be difficult to carry out the entire registration process without anyone's help. Good luck with your own business!

To generate documents for registration of IP, you can use the free online service directly on our website. With its help, you will be able to draw up a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of IP. With its help, you will get the most complete picture of how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Choose a method of registering an IP

There are two ways to open an IP:

  1. Self-registration of IP. A fairly easy procedure, which consists in preparing a few simple documents. In addition, budding entrepreneurs will valuable experience interaction with tax officials.
  2. Paid registration of IP through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of state registration of IP on their own.

How much does it cost to open a sole proprietorship

Register your own IP

Note: part of the above expenses can be returned if you are registered with the employment center as unemployed.

Paid to open an IP through a specialized company

The cost of paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or carried out for an additional fee.

Comparison of independent and paid registration of IP

Registration method Advantages Flaws
Self-registration of IP

Useful experience in preparing documents and communicating with government authorities.

Saving Money on the paid services legal companies.

Possible denial of registration due to errors in the prepared documents. As a result - loss of time and money (800 rubles).

BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.

Paid registration of IP through a law firm

The registrar bears the risk of refusal to register.

Preparation, submission and acceptance of documents from the tax service are possible without your participation.

Additional expenses.

Transfer of personal data to third parties.

You will be poorly versed in the IP registration procedure.

2. We select OKVED activity codes

Before preparing the documents, it is necessary to select from the OKVED directory the codes of the types of activities that you are supposed to be engaged in after registering the IP.

On practice OKVED codes it is customary to choose with a margin. Even if you are not sure whether you will be engaged in this activity or not, then it should still be added to the list. By them you don't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening the IP.

Although there are no legal restrictions on the maximum number OKVED codes, it is not recommended to indicate more than 57 of them in an application for registration of an individual entrepreneur (as many fit on one of its sheets). At the same time, only OKVED codes consisting of at least 4 digits can be indicated in it.

One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this species activities will bring at least 70% of the income).

note, it is impossible to conduct activities without indicating the OKVED code, since it can be equated with illegal entrepreneurship.

Free consultation on IP registration

3. We prepare the necessary documents

IP registration application

An application in the form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as sample applications for 2019, you can see on this page.

Be careful, at the stage of preparing documents, sign the application no need. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, registration of an individual entrepreneur is denied precisely because of errors made when filling out an application. In order not to find yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state duty for registering an individual entrepreneur, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it via the Internet, using this service on the official website of the Federal Tax Service. You can also print it there. paper form and pay at any convenient branch of Sberbank.

Keep the receipt confirming the payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better to play it safe in such a situation and take the receipt with you.

Application for the transition to USN

It is very important to choose the right taxation system, since the amount of taxes paid and the number of reports to be submitted will depend on it.

Most start-up entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used for almost all types of activities, and it is the easiest to understand and beneficial to use.

5. We submit documents to the tax office

The collected documents must be submitted to the registering IFTS at the place of residence of the individual entrepreneur or at the address of temporary registration if the entrepreneur does not have a permanent residence permit. You can find out the address and contact details of your tax office using this service.

If the future IP submits papers personally, he needs:

  1. Submit a set of documents to the IFTS officer.
  2. In the presence of an employee, sign the application for registration of IP.
  3. Get a receipt confirming the delivery of documents (signed, stamped and the date when you need to come for the finished IP documents).
  4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS officer (it may be required to confirm your transition to the simplified tax system).

For filing papers through a representative or sending by mail it is necessary to certify and flash at the notary an application in the form P21001 and a copy of all pages of the passport. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of attachments and notification to the address of the Federal Tax Service.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you must independently come to the tax office for ready-made documents (in 2019, the registration period for an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will also need a power of attorney.

Note: if you cannot come for the documents on the specified day, they will be sent by mail.

In case of successful registration, the inspector must issue you:

  1. EGRIP record sheet (with OGRNIP number).
  2. TIN certificate (if you did not have a TIN before).

In some IFTS, they can additionally immediately issue:

  • Notification of registration with the Pension Fund (Pension Fund);
  • Notification of the assignment of statistics codes (from Rosstat).

Necessarily check the information in the received documents. If errors are found, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.

note, from January 1, 2017, the Federal Tax Service stopped issuing an IP registration certificate in paper form. Instead, now the tax office draws up an EGRIP entry sheet in the form No. P60009, which has the same legal force as the previously issued certificate of state registration.

Note: if you plan to officially hire employees, then you no longer need to register with the FIU as an employer. Since January 1, 2017, the declarative procedure for registration has been canceled for employers-individual entrepreneurs. Registration and deregistration in the FIU can be carried out on the basis of the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and Unified State Register of Legal Entities, and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11 / [email protected]).

To be registered with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of hiring the first employee.