Documents for opening SP year. Registration of IP by a Russian citizen. Types of taxation systems

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 the official tax service or 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 an 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 common system(BASIC).

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.

Using a cash register (abbreviated as KKM or KKT):

• When providing services to the population (individuals), regardless of the taxation system, you can use strict reporting forms (BSO) 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

Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible and appropriate. .

Checking account

IP accounting management

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

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.
• A ban on doing business was imposed on an individual and its term has not yet expired.
• Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

• • Step #1. We fill out the application, select OKVED codes and pay the state duty
  • Step number 4. Settlement account for individual entrepreneurs
  • Step number 5. Online cash desk for individual entrepreneurs in 2018: who is exempt and who is obliged to use it?
  • Step number 6. Production of IP seal
• • Benefits (+):
  • Disadvantages (-):
• 7. Conclusion

Despite all the obstacles and disagreements with the state, every year there are more and more people who want to open an IP. After all, whatever the business, first of all it must be legal. Therefore, an individual entrepreneur or LLC must be registered, that is, get into the Unified State Register of Individual Entrepreneurs or Legal Entities.

Otherwise, you become a violator of the law, which is subject to a number of sanctions, including administrative and criminal liability. In order to maintain the reputation of all novice entrepreneurs, we decided to write this article. After reading it to the end, you will understand how How to open an IP on your own in 2018 - step-by-step instruction clearly and consistently indicate what needs to be done . Here you will also find a list of all required documents for IP registration.

The official status of an individual entrepreneur opens up a wide horizon of opportunities for you. So, when determining the organizational and legal form for your future company, choosing in favor of an individual entrepreneur will give more advantages. The process of obtaining the legal status of your business is easier, and the state registration fee is less. In addition, IP owners have the opportunity to use a simplified system for paying taxes, maintaining and reporting, which cannot but please novice businessmen.

You can open an IP yourself, spending some time and gaining valuable experience. At the same time, there are services that greatly facilitate the registration of an individual entrepreneur and, in the future, the maintenance of financial statements.

If you are still thinking what to choose: an LLC or an individual entrepreneur, and do not know how these two organizational and legal forms of business differ, read this.

So, from this article you will learn:

• Everything about the registration of an individual entrepreneur in 2018 - the necessary documents and actions, the latest changes and the latest news.
• IP registration process + step-by-step instructions on how to open an IP on your own in 2018

How to open an IP on your own step by step instructions 2018 + necessary documents

1. Who can be an individual entrepreneur (individual entrepreneur)?

According to the law Russian Federation Any capable citizen of the Russian Federation, as well as a stateless person who has reached the age of majority, can become an individual entrepreneur. However, in some cases, those who are not yet 18 years old also have the right to open an individual entrepreneur:

• with the written consent of the parents (guardians, adoptive parents);
• recognized as fully capable by a court decision - if there is no consent of either parents or guardians;
• those who are officially married;
• who received the conclusion (official) of the guardianship authority on full legal capacity.

Persons holding public office, as well as military personnel, cannot become an individual entrepreneur.
However, there are exceptions in practice. However, these subtleties are a completely different topic.

2. Register an individual entrepreneur on your own: it’s possible and not difficult!

Today, you can register an IP yourself by going through a short chain of steps. The trick is to be aware of which budgetary and non-budgetary bodies are waiting for notification from a newly-minted entrepreneur. If everything is done on time and correctly, you can easily avoid fines and administrative liability.

It is also possible to use special Internet services. They may ask for a fee for services, but they can also be free. With their help, all the necessary documents are prepared quickly and easily. Learn more about this below.
And of course, you can always resort to the help of qualified specialists. They will quickly and efficiently help you open a turnkey IP in a short time and a small amount.

3. What documents are required for registration of IP?

If you still decide to open an IP and collect the entire package of documents yourself, you will need:

1. Application for opening an individual entrepreneur in the form P21001;
2. State duty payment receipt - you can generate it yourself; (duty in 2018 - 800 rubles)
3. Individual taxpayer number (TIN);
4. A copy of an identity document, in this case a passport;

TIN (individual taxpayer number) can be obtained at the branch tax office at the place of residence (residence)

4. How to open an IP on your own in 2018 - step by step instructions

At first glance, nothing complicated, however, when you begin to dive into the process, perhaps something will seem incomprehensible. This can lead to uncertainty and doubt. But precisely in order for you to clearly and clearly imagine the algorithm of actions when registering an IP, we wrote this article. About everything in order.

Step #1. We fill out the application, select OKVED codes and pay the state duty

Let's consider each item of the above list separately.

Completing an application form P21001. Please note that this form has five sheets, information is entered by hand in block letters, or from a computer.

What you need to complete the application form:

• Your passport;
• your mobile phone number;
• directory of codes of types of economic activity - OKVED.

Check the correctness of the entered information - if there are errors, the tax office may reject your application!

Selection of OKVED codes. Most likely, you already know what exactly you will be doing. At this point, you will need to find the code assigned to your line of business and enter that code on your P21001 application. You can choose one main and several additional OKVED codes.

For example, your company will sell cosmetics in a store. Your activity has been assigned a code 47.75 and the title "Retail sale of cosmetics and perfumes in specialized stores". You must select this code in order to sell cosmetics legally.

How to choose an OKVED code, what it is and where to download - read in.

In the P21001 form, be sure to indicate the main code for the type of your activity

Important! It is necessary to decide on at least one direction of the enterprise's activity, but the law does not limit their number.

At this stage, you can choose unlimited quantity OKVED codes. However, you should not be zealous and recruit them “in reserve”, especially for those types of activities that you do not plan to carry out. Remember that for each individual selected OKVED code, you will subsequently have to file a tax return!

Note! The OKVED code must consist of at least four characters.

AT if it is necessary to license a type of activity, you should contact the special authorities with an application for a license. There you will be provided with your OKVED code. For information on what types of activities are subject to licensing in 2018, read here.

Payment of state duties. IP registration is a paid public service. You will need to generate a receipt using free tax service and pay through the cash desk of any bank 800 rubles. You must attach the original of the received receipt to the general package of documents.

Step #2. Decide where to apply

An individual entrepreneur can register with the tax authority at the place of his residence.

If the future IP does not have a permanent registration, but only a temporary one, he can submit documents to the tax authority at his place of residence.

Finding "your" tax office is very simple - a free official service on the Nalog.ru website. All you have to do is enter your address of registration / stay, and the service will “pull up” the necessary tax authority.

So, the application for registering you as an individual entrepreneur has been completed, a photocopy of the passport (all pages with marks) has been made, the state duty has been paid and the receipt stub is in your hands. What to do next?

The remote method of submitting documents is also not prohibited - through the Russian Post by registered mail with a list of attachments or through free service from the personal account of an individual entrepreneur.

After 3 working days from the date of acceptance by the tax office of your documents, you can pick up the USRIP Record Sheet. This will be the main document confirming your status as an individual entrepreneur.

Attention! Innovation: The USRIP record sheet is issued instead of the OGRN certificate from January 01, 2017.

At your request, the tax authorities can send you this document by mail.

Denial of registration

If all documents are in in perfect order, you don't have to worry about rejection.

However, the following cases are likely to experience this issue:

• in the absence of any necessary document;
• if there are typographical errors in the application or inaccuracy of the specified data;
• if the candidate for entrepreneurship was declared bankrupt less than 5 years ago;
• if there is a valid injunction against entrepreneurial activity.

Knowing about these pitfalls, in most cases it is not difficult for an entrepreneur to bypass them.

Step #3. Choosing a taxation system

One of the key aspects of a successful business is in the right taxation system. To switch to the optimal tax payment regime, you need to know the main parameters and conditions for applying each of them.

To date, 5 taxation modes are available:

1. General Mode or DOS assigned by default. That is, if you have not taken any further action within 30 days from the date of receipt of the USRIP Record Sheet, then the Federal Tax Service automatically puts you on the general taxation system. DOS is characterized by the highest tax burden.

To prevent the Federal Tax Service from making this choice for you, you need to submit a notification about the application of the desired taxation system. This can be done simultaneously with the transfer of documents for registration of IP or within 30 days after.

Otherwise, the next reporting period, which is 12 months on the DOS, you will be subject to the following tax rates and obligations:

The general tax regime includes:

• 20% income tax or 13% personal income tax;
• 18% VAT on the sale of services and goods;
• property tax.

An individual entrepreneur should take care of his tax burden and switch to special regimes.

2. A single tax on imputed income (UTII) attracts with a fixed amount of tax that does not depend on the amount of profit. Moreover, you do not need to calculate it yourself - the state did it for you by determining or imputing to you some potential amount of income. The amount of this tax is affected only by physical indicators: the number of hired personnel, the area of ​​the retail premises, the number Vehicle etc.

However, this mode cannot be applied if the official team of the IP has more than 100 employees, and the type of activity of the entrepreneur is not suitable for UTII. A complete list of activities permitted for the use of the UTII system is contained in the Tax Code of the Russian Federation, Art. 346.26, item 2.

Good to know: In the UTII mode, it is possible to reduce up to 50% tax on the amount of insurance contributions paid in the current quarter for employees. If an individual entrepreneur works without employees, then he can reduce the size of the single tax up to 100%, reducing it by the amount of the fixed contribution paid to the Pension Fund in the current quarter.

3. Patent taxation system (PSN) also has its advantages. For example, it does not require the quarterly payment of tax and the filing of a tax return. All you need is to acquire a patent for desired view activities and for a certain period from 1 before 12 months. An entrepreneur on the patent system no longer shudders at the thought that he missed the deadline for filing another tax return. In the future, he only keeps a book of income and expenses.

This mode is acceptable for individual entrepreneurs with a staff no more than 15 people and annual profit not exceeding 60 million rubles.

Good to know: you can switch to PSN at any time of the tax period - the patent will be valid from the date of its issuance.

You need to apply for a patent in advance. The tax authority will issue a patent 10 days after receiving your application.

4. Simplified taxation system (USN) is the most profitable today. It is a minimum tax regime and simplified reporting. The entrepreneur can choose the base from which the tax will be calculated: only from income (gross revenue), or from profit (income minus expenses). The declaration on the USN regime is submitted once a year, and the tax is paid in advance payments for the quarter, half year and year.

An entrepreneur can switch to the simplified tax system at the stage of registration or within the first 30 days from the moment he is entered into the USRIP. If this moment is missed, then the next chance will appear only in the new year.

5. Single agricultural tax (ESHN) is identical to the simplified taxation system. However, it is available only to entrepreneurs who are engaged in the cultivation, sale, processing of agricultural products.

Attention, innovation! From 01/01/2017, entrepreneurs providing services to producers of agricultural products have also received the right to apply the ESHN.

It should be noted that the legislation also provides for the combination of several taxation systems. Let us dwell on the USN and analyze its advantages in more detail.

Simplified taxation system for individual entrepreneurs

As mentioned above, individual entrepreneurs on the "simplified" system suffer the least from the amount of taxes and the need to deal with financial statements. All that is needed in this case is to keep a book of expenses and income.

The simplified tax system also relieves IP from the calculation and payment of:

• VAT- only customs and VAT remain within the framework of trust management and simple partnership agreements;
• personal income tax for the IP itself;
• property tax;
• land tax;
• transport tax if these three types of assets are used in the interests of the IP business.

Also, individual entrepreneurs who have chosen gross revenue (only income) as an object of taxation receive the right to reduce their tax to 100% by the amount of the fixed payment paid to the Pension Fund in the current period.

Step number 4. Settlement account for individual entrepreneurs

Opening a current account - no required condition and remains at the sole discretion of the IP. It may be needed in cases where most or all of the suppliers and customers of the entrepreneur work by bank transfer.

How to choose a bank for an IP current account?

To decide which bank you will open an account with, it is useful to listen to the following tips:

• It's best to the selected bank was located where you live.
• The "Bank-Client" function should become one of the main factors when choosing a bank. After all, managing cash, receipts and sending payment orders through online banking is very handy thing. It greatly saves your time on visiting the bank and downtime in the queue for service.
• Pay attention not only to cost of opening a current account, but also his monthly service, as well as cost of one payment order.
• The selected bank must provide service for regular plastic card to an individual, where funds will be received from the current account you opened;
• Choose a bank with a long trading day. It is not very convenient when your bank limits your transactions with your current account until 16:00.

What documents are required to open a bank account?

Each bank has its own list of requirements. However, in general, they all ask for the following:

• Application for opening an account;
• original passport;
• extract or EGRIP record sheet;
• a card with samples of the individual entrepreneur's signature and its seal (certified by a notary or a bank employee in the presence of an entrepreneur);
• licenses and patents, if any;
• SNILS.

Previously, all individual entrepreneurs were required to notify the tax office of opening a current account within 5 days.

However, since April 2014, this procedure has been abolished, which has made life easier for Russian entrepreneurs.

Yes, on official website of the Federal Tax Service of Russia the following information was published: On May 2, 2014, Federal Law No. 52-FZ dated 02.04.2014 entered into force, which amended Article 23 of the Tax Code of the Russian Federation, abolishing the obligation of taxpayers - individual entrepreneurs to report to the tax authorities on the opening (closing) of accounts in banks.

A photocopy of the USRIP for opening a settlement account for IP

Step number 5. Online cash desk for individual entrepreneurs in 2018: who is exempt and who is obliged to use it?

The order of work of individual entrepreneurs with cash in the last two years is a popular object of state control. The government this way and that is trying to bring the income of entrepreneurs out of the shadows, making their settlements with the population completely transparent.

So, in the latest edition of July 3, 2018, 54-FZ "On the use of cash registers in the implementation of settlements in the Russian Federation" clearly states that From July 1, 2018, the following categories of entrepreneurs are required to switch to the use of online cash registers:

• Individual entrepreneurs on the general and simplified taxation systems, providing catering services;
• IP on UTII and Patent, working in the field of trade and catering and using hired labor;
• Individual entrepreneurs on any taxation system and regardless of the field of activity, if they use the labor of at least 1 employee.

That is, already now the implementation of cash settlements with their customers must be carried out without fail through an online cash desk.

Postponement until July 01, 2019 for the use of an online cash register is given by the following IP:

1. IP provides services to the population (except for catering and retail). Checks are then replaced by forms of strict accountability, sales receipts, receipts.
2. An individual entrepreneur operates in any field, but does not have a single employee. At the request of the consumer, he is obliged to issue him a receipt or check that confirms the fact of the transaction.

Before the expiration of this "grace" adaptation period, in advance (1-2 months in advance), entrepreneurs are recommended to purchase, register and work out several test transactions through the online cash desk.

Permanently exempt from any type of CCP:

• Individual entrepreneurs operating in remote and hard-to-reach areas;
• whose business is in the care and supervision of children, the sick, the disabled, the elderly;
• Individual entrepreneurs engaged in the acceptance of glass containers and secondary raw materials, but not scrap metal;
• porter services can also be provided without the use of a cash desk.

Important! Persons who conduct business without the use of online cash desks in areas where they are mandatory may receive a fine of 10,000 rubles or more.

Step number 6. Production of IP seal

A seal is an optional attribute of an individual entrepreneur, however, it can be useful when opening a bank account or in the process of drawing up and signing contracts, concluding transactions.

To date, the Government has not determined stringent requirements to the content of additional details on the seals of organizations.

You can buy a seal in any company that is directly involved in their manufacture. If desired, the entrepreneur can order a simple print or on automatic equipment. The cost of the finished product is from 400 to 800 rubles. You can save time and choose one of the ready-made samples or order an individual design.

Examples of seals and stamps

The legislation does not prohibit the placement of additional information on the seals in the form of a logo, TIN or ORGN. But it is forbidden to place objects of state symbols on stamps.

Important! The seal of an individual entrepreneur in the tax office and in other government agencies does not require registration.

5. Pros and cons of IP. Responsibilities and rights that an individual entrepreneur needs to know about

After you have received the EGRIP Record Sheet in your hands, you can safely proceed to the beginning and development of your entrepreneurial activity.

However, it is important to be aware of the limitations.
For example, among them there is a ban on wholesale and retail trade in alcoholic products. If you want to open a store in which alcoholic beverages will be present among the goods, you should register with the tax office as a legal entity - LLC.

Ignoring this restriction is the most common violation among individual entrepreneurs. But before starting your own business, it is important to familiarize yourself with complete list all prohibited types of IP activities. This list can be downloaded from the link below:

Advantages and disadvantages of IP as a form of business

You can talk a lot about the advantages and disadvantages of opening a company in the form of an individual entrepreneur, since there are enough of both. However, it is enough to consider at least the main ones in order to draw up some kind of picture about IP.

Benefits (+):

Advantage 1st. Simplified registration process

Almost everyone can register an IP. That is, it is not required to resort to the help of independent experts. A person who has at least once encountered the execution of any type of documentation will spend a maximum of 1.5 hours on this procedure. Moreover, there is no need for personal interaction with the tax office - documents for registration can be sent by mail or electronically.

Advantage 2. Relatively low penalties and three-year immunity from tax audits

The commercial activity of an individual entrepreneur is subject to control and supervisory measures of various authorities, however, in the first three years, no one has the right to “touch” the entrepreneur with checks.

If the entrepreneur carefully and conscientiously conducted his activities, then even after this period tax inspectors and Rospotrebnadzor will not descend on him.

That is, in order for everything to go smoothly, the IP should take care of compliance sanitary norms, timely submission of tax returns to the IFTS and information to the FIU and the FSS.

But even if it happened that a novice businessman committed an administrative violation, then the penalties on average 10 times less those that are assigned to legal entities for similar offenses. However, we can talk about this for quite some time. In any case, individual entrepreneurship rightfully tops the list of the most "sparing" forms of commercial activity.

Advantage 3. High level of flexibility in work

This organizational and legal form provides an opportunity for free possession and disposal of all proceeds from entrepreneurial activities. Based on this, you are completely "your own boss" and can do whatever you want with the proceeds immediately after receiving it. For comparison, LLC does not have such an opportunity.

This has already been mentioned above, but it should still be mentioned in the list of advantages that an individual entrepreneur can work without a seal. In case of conclusion of commercial and even employment contracts You just need to put your signature with the indication "B. P., which means "without seal".

There is no urgent need to open a bank account, you can only work with cash.

IP is much easier to open a new point in another city and even region. In the case of applying the PSN, the entrepreneur will only buy a patent in the region being developed. With UTII - will be registered with the local tax authority. For comparison: an LLC in this case will need to register a branch or separate subdivision with a bunch of accompanying red tape.

Disadvantages (− ):

Drawback 1. Liability level for obligations

Pay special attention! According to the legislation of the Russian Federation, all property belonging to him serves as security for debt obligations of an individual entrepreneur.

What does this mean? Imagine a situation that an individual entrepreneur has not coped with his duties and has accumulated a certain amount of debt. At this moment, creditors have every right to take away from an individual entrepreneur in court: bank deposits, a car, any material assets, real estate that is not related to the only housing.

Among the main duties of an individual entrepreneur is the payment of insurance premiums to the Pension Fund. At the same time, the fact that the entrepreneur did not make a profit or worked at a loss is not taken into account. Also, the payment of a fixed payment to the FIU is mandatory if the individual entrepreneur did not conduct business at all and even due to disability.

So, for example, for 2017, each individual entrepreneur had to pay 27 990 rubles of compulsory insurance premiums.

In 2018, the amount of the fixed payment for the “future pension” will already be 32,385 rubles. per year, and even then, provided that the revenue for 12 months did not exceed 300,000 rubles. Otherwise, you will have to pay the Pension Fund another 1% of the amount exceeding this limit.

For example, the income of IP Sidorov for 2018 amounted to 1,000,000 rubles. Until December 31, 2018, he must pay a fixed contribution of 32,385 rubles to the PFR. And since his revenue exceeded 300,000 rubles, he will additionally give the Pension Fund 1% of the over-limit amount: (1,000,000 - 300,000) * 1% \u003d 70,000 rubles.

In total, IP Smirnov replenished the Fund by 102,385 rubles.

Drawback 2."Organization without a name" or your name in plain sight

The legislation of the Russian Federation does not provide for its own name for individual entrepreneurship. Your name in all documents will be your Surname, Name, Patronymic.

For example: abbreviated name of IP Pupkin F.M. Full name: Individual entrepreneur Pupkin Firdaus Magometadyrovich

So, in comparison, legal entities are entitled to an individual name.

For example: Megapolis Limited Liability Company or Megapolis LLC.

Drawback 3. Image nuances

For unknown reasons, in practice, not all companies are willing to cooperate with individual entrepreneurs, fearing some kind of vague reputational risks. Nevertheless, the tactics of conducting commercial activities of an individual entrepreneur is not inferior to the principles of an LLC, and the degree of responsibility of an entrepreneur is disproportionately higher.

For those who join the ranks of businessmen for the first time, experts still recommend opening an individual entrepreneur.

After all the stages of registration of individual entrepreneurship have been completed, you need to carefully study your rights and obligations in order to avoid trouble. To do this, download a document that indicates all the rights and obligations of an individual entrepreneur.

6. Become an individual entrepreneur, start a business and get rich

Unfortunately, not all those businessmen who have successfully registered as individual entrepreneurs achieve financial success. The most difficult stage of business development is the initial stage, where most of the failures occur.

Watch Andrey Merkulov's motivational video on how to achieve your goals:

7. Conclusion

A new entrepreneur should take care of receiving an information letter from Federal Service state statistics Rosstat .

As regards registration in pension fund (FIU) and Social Insurance Fund (FSS), then in this case your participation is not even required. Notice of registration and other information from government departments will be sent to your address of registration or temporary registration.

For entrepreneurs with a simplified taxation system, the amount of the total amount of taxes is reduced by the amount of contributions required by the FIU. It doesn't matter if you pay tax on income or income minus expenses.

Drawing a line under the above, we can come to the conclusion: opening an IP on your own requires not only collecting the necessary documents, but also thinking and making some decisions. This whole process, even taking into account the purchase and registration of an online cash register, takes about 1 month.

However, the described instruction can simplify the process and reduce it to a few days. Moreover, on the Internet today you can collect all the necessary documents, sitting on the couch and using virtual services. Read also "", which is easier: buy an offshore or register it, etc.

We hope that in this article we have considered in sufficient detail the issue of registration of IP. We tried to give you clear step-by-step instructions on how to open an IP and answer your questions, what needs to be done and what documents to collect. If you have any additional questions, ask them in the comments after the article.

What can be done right now:

1. Read our step-by-step instructions for registering an individual entrepreneur
2. Prepare and submit an application for registration of IP
3. Download a free book about the top 10 secrets of rich people which will allow you to become a truly successful and wealthy businessman

Opening your own business inevitably involves registration legal entity in one of the forms. In addition, you can register individual entrepreneurship.

Often this is a simpler and more attractive way than opening a limited liability company. We will discuss this procedure in more detail in this article.

What you need to open an IP and what has changed recently

What documents are needed

In order to register as an individual entrepreneur, you must provide a number of documents:

• First of all, this is about state registration (it was approved in 2012).
• In addition, you will need a copy of an identity document - it is preferable to use a passport of a citizen of the Russian Federation.
• Receipt of payment of state duty.
• Copy of TIN.

Interestingly, the last document may not be. In this case, along with the submission of documents, it is necessary to prepare all the papers for obtaining a TIN. However, this will seriously delay the time required to review documents and obtain a certificate.

How much is it? Payment of state duty and filling out an application

There are two options for submitting an application - in person to the tax authority at the place of residence or through the website of the Federal Tax Service without electronic signature. The second option is more convenient because it requires only a single presence at the tax office. However, it has its drawbacks: checking a person's personal data takes a fairly large amount of time.

The completed application must contain the following information:

• Full name of the entrepreneur - indicated in the Russian version for citizens of the Russian Federation, in Latin - for citizens of other states.
• Birth information - date, place of birth.
• Citizenship - with specification of the state for foreign citizens.
• Residence address.
• Identity document data - two spaces must be indicated in the number (between pairs of numbers indicating the series, and between the series and the passport number).
• Data of documents confirming the right to reside in the territory of the Russian Federation (for foreign citizens).
• Information about codes according to OKVED.
• Confirmation of the accuracy of the data in the application indicating the full name, telephone number in international format and e-mail address.

Information about the person who will certify the authenticity of the signature on the application will also be indicated - his position and TIN (required only if documents are submitted without personal presence).

When paying the state duty, a receipt is filled out, in which it is necessary to indicate:

• address of residence and TIN of the payer;
• amount of tax collection (currently - 800 rubles);
• name and data of the payee;
• budget classification code.

Selection of OKVED codes

In order for an individual entrepreneur to legally conduct his activities, you must select the code in. This is especially true in cases where activities are legally subject to licensing. Code size cannot be less than 4 digits. In addition, it is desirable to indicate all possible types activities that the IP plans to engage in (in case of non-fulfillment of the selected types of responsibility does not come).

If necessary, a businessman will be able to change or delete some of the codes specified during registration. To do this, a special application is filled out according to the established one, and after its consideration, the changes are entered in the unified register of individual entrepreneurs.

It is important to consider that from January 1, 2016, the oldest OKVED under the number OK 029-2001 will cease to operate. Accordingly, the choice of code for the implementation of activities will be carried out according to 2 others:

1. OK 029-2007.
2. OK 029-2014.

Choosing a taxation system

An individual entrepreneur can choose from 5 taxation modes:

1. General (OSNO)- it is necessary to pay personal income tax on the profits received, as well as VAT in the amount of 18 or 10% (depending on the type of activity). In addition, strict reporting is required.
2. Simplified (USN)– it is possible to pay tax on income in the amount of 6% or on the difference between income and expenses in the amount of 15%. It is characterized by less reporting, no need to pay VAT, as well as a limitation on the number of employees up to 100 people.
3. Patent- valid only for the purchase of a patent, after which the income of an individual entrepreneur is not taxed. The peculiarity is that not every businessman can switch to this system - it all depends on the type of activity.
4. Single tax on imputed income (UTII)- represents a fixed amount, which is determined for each type of activity. Beneficial if real incomes are significantly higher than the industry average.
5. Unified Agricultural Tax (ESKhN)– the rate is 6% on income minus expenses. In order to switch to this tax, it is necessary that income from agricultural activities amount to at least 70% of total income.

In 2016, a number of budget classification codes were changed, which include payments for the entrepreneur himself and for his employees. These include various insurance premiums.

Regardless of the chosen taxation system, individual entrepreneurs will have to make fixed contributions to the Pension Fund and the Compulsory Medical Insurance Fund (PFR and FFOMS) for themselves.

Starting from January 1, 2018, after the entry into force of Federal Law 335 of November 27, 2017, these contributions are not related to the minimum wage. Now these amounts are paid in a fixed amount:

• for compulsory pension insurance 26,545 rubles for the billing period of 2018, 29,354 rubles - 2019, 32,448 rubles. – 2020;
• in the MHIF: 5,840 rubles for 2018, 6,884 for 2019, and 8,426 rubles for the billing period of 2020.

In addition, the amount of these payments depends on the value of the revenue (at the moment, the threshold value is 300 thousand rubles per year). In this case, there are 2 options:

1. If the revenue is less than 300 thousand rubles, the entrepreneur must pay only the above amounts.
2. If the revenue is more than 300 thousand, the entrepreneur will have to pay an additional 1% of the amount that exceeds 300 thousand rubles.

If reporting is not submitted on time, a fine of 8 minimum wages is imposed on the individual entrepreneur.

An individual entrepreneur, regardless of the chosen taxation system, will also have to pay property tax, which in 2019 must be paid before October 1.

A detailed description of the procedure for passing the procedure is in the following video:

Submission and receipt of documents

After preparing the necessary package of documents, they must be submitted to the tax authorities. Submission is carried out at the place of residence. If the place of registration is not indicated in the passport, then registration will be carried out at the place of stay.

Documents can be submitted in person and remotely: in the second case, a copy of the passport and signature on the application will need to be certified by a notary. When the inspectorate accepts the documentation, it provides a receipt of receipt.

Next, you need to wait for the consideration of documents, the period of which is 5 business days. If they are filled out correctly, the entrepreneur receives certificate of registration and extract from USRIP. However, they can be delivered by mail or delivery service, as well as be received through a representative.

Possible reasons for refusal

From time to time it happens that an entrepreneur is denied registration. It is important to understand that the decision can be made unfairly - in this case, this issue is resolved in court.

The most common reason for refusal is that a novice businessman has chosen an activity that he cannot engage in. In particular, these are:

• All types of activities related to aviation (production, organization of transportation, etc.).
• Pharmaceutical activity (and drug production).
• Opening investment and other funds.
• Manufacture and sale of drugs, ammunition and weapons.
• Manufacture and sale of alcohol-containing products.
• Organization of employment of citizens (for example, as a recruitment agency).
• Sale of electricity, etc.

Secondly, they can refuse if the application is filled out incorrectly, or not the entire package of documents is provided. If all the necessary papers are submitted not at the place of residence, the tax office will also refuse to create. A similar situation will arise if, by a court decision, the IP had to stop its activities for a certain period that has not yet expired.

If an individual is already registered as an individual entrepreneur (in the event that the liquidation procedure has not been completed), he does not have the right to obtain permission to carry out activities. Finally, if the entrepreneur is declared bankrupt or closed forcibly, registration will not be carried out. However, this ban ceases to operate one year after these events.

Registration in other funds

For an individual entrepreneur, registration with 2 funds is required - these are the PFR and the MHIF. To register, you must submit:

• Certificate of registration as an individual entrepreneur.
• Identity documents.
• Documents confirming registration.
• Certificate of registration with the IFTS.

In addition, in some cases it is necessary to register with the Social Insurance Fund:

• In the case of hiring employees and concluding an employment contract.
• In case of conclusion of an agreement with the obligation to pay contributions to the fund.

Then, in addition to the above, documents will be required that will confirm the obligation of the entrepreneur to pay insurance premiums (most often they are considered labor or).

In most cases, the Federal Tax Service independently transfers data on the registration of individual entrepreneurs to the FIU and the Compulsory Medical Insurance Fund.

Printing, opening a current account, KKM

The cost of making a seal varies from 300 to 1000 rubles (in the absence of a serious anti-counterfeiting system). It is necessary in order to additionally protect documents, to create a better image for the trust of customers, and also to receive a current account (since many banks require it), however, it optional. Production time is one day.

After receiving the seal, you must open a current account. To do this, you need to submit a number of documents:

• IP certificate.
• Extract from EGRIP.
• Notice of registration with the tax authority.
• Notification of the assignment of codes from Rosstat (not a mandatory item).
• Seal.
• Identity document.

Finally, you need to start a cash register. In some cases, it is not mandatory:

• When working on UTII.
• When filling out forms of strict reporting in the provision of services.
• When carrying out certain types of activities established by the Federal Law.
• When carrying out activities in hard-to-reach places, defined by a special list.

Thus, in 2019, the procedure for opening an IP will change somewhat compared to previous years. However, the main changes came back in 2015, so there are not so many new nuances. In the case of careful completion of the documents, the probability of not receiving a certificate is reduced to zero.

The next step on the way to registering an individual entrepreneur will be the payment of the state fee for registering an individual as an individual entrepreneur, the amount of which is 800 rubles.

If earlier, in order to pay the state duty for opening an IP, it was necessary to look for a receipt form, a sample of filling out and details of the tax office on your own, now it is enough to use the online service of the Federal Tax Service for generating a receipt for registration of an IP "Payment of state duty". Tax details are entered automatically when forming the state duty in accordance with the address you entered. After generating the receipt, you just have to print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of partner banks of the Federal Tax Service, thus eliminating a trip to the bank.

Obtaining a receipt of the state duty for registering an individual entrepreneur in 2019:

1. We go to the page of the service of the Federal Tax Service "Payment of state duty" and select the type of payment: State duty for registering an individual entrepreneur - State duty for registering an individual entrepreneur as an individual entrepreneur (18210807010011000110) - 800 rubles, after which we press the "Next" button.

2. On the next page, fill in the full name. and the address of the place of residence in accordance with the passport data. For non-cash electronic payment, it is necessary to indicate your TIN. If you can’t find your TIN or don’t remember if you received it, use the ““ service.

In addition to cash payment by paying the generated receipt in any of the banks, the service allows you to make non-cash electronic payment using partner banks of the Federal Tax Service. Non-cash electronic payment can only be made by customers of the following banks:

Thus, you can avoid going to the bank by paying the state fee, for example, through a Qiwi wallet or Sberbank online. Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n, which entered into force on March 11, 2014. states that the failure to provide a document confirming the payment of the state fee is not a reason for refusing registration, the tax authority can request it in the information system on state and municipal payments on its own. In practice, some inspections continue to require a document confirming the payment of the state fee, so it is recommended to print out a bank document (payment order) on payment provided by the bank in electronic form.

If you are not interested in electronic payment, then choose cash and click the "Create a payment document" button.

After generating the receipt, you just have to print it and pay it at any bank without commission. The receipt stub must be kept, you will need it in the next step when applying for state registration IP.

Experienced entrepreneurs compare business to a game for a reason. In business, there are rules that you should know thoroughly. In business, there are exceptions to the rules that must be used correctly. In business, there are different packages and levels of knowledge, but you can absorb tons of theoretical information, but still the best mentor is practical experience. Therefore, let's take the first step to practice and consider important point, with which it all begins - this is the opening of the IP in 2016: a step-by-step instruction will help a complete beginner to understand this business.

In business, there are many conditional factors, nuances and other aspects, and therefore you need to have true business acumen in order to use all this for your own profit. No wonder they say that big business starts small. And the most elementary way to enter the list of multimillionaires is to take it and do it.

Where does the business start?

And the very first step in the great game called business should be the initial registration. Why primary? Because it is best to start your business with small volumes in order to be able to thoroughly study the supply and demand, opportunities and prospects for the development of the chosen industry or the market as a whole. And in case of any failure, do not lose too much strength, financial resources, health and nerves. So let's play business!

The simplest registration "nickname" is an individual entrepreneur, which stands for an individual entrepreneur. To organize your own business from scratch - the most best option, especially since the registration procedure is simple and you can get certain benefits and bonuses, both in terms of state support under the program "support for small and medium-sized businesses" and in terms of tax payments.

How to choose a niche for business?

Before you go to write an application and collect a package of documents necessary for registering an individual entrepreneur, you should decide on the type or direction of your future activity. Carefully consider your capabilities and balance needs with desires. When choosing your niche, you should consider the following nuances:

1) The future business should be liked by itself, and not because it brought good income to someone. It is necessary to work with pleasure, constantly seek latest information in the chosen industry or direction, to improve. Then there will be success.

2) Carefully study all state decrees, acts, and other documents in any way related to the chosen activity. And the documents regulating relations with government agencies, in general, you need to know better than personal full names.

3) Ideally, it would be good to conduct a quality marketing analysis prospective niche, get to know your competitors “by sight” and how they are doing. Study consumer demand, sketch out a long-term plan for the development of your project. Perhaps even adjust your original idea, based on real needs and opportunities.

4) And already then to be engaged in registration of the legal entity.

What are the benefits of starting a sole proprietorship?

What are the disadvantages of starting a sole proprietorship?

1. High property and financial risks, since the individual entrepreneur bears all types of responsibility with the property that he has with his personal property, in all the debts and obligations of his company.
2. IP is tax and insurance agents for all its employees.
3. An individual entrepreneur must pay insurance premiums to the pension fund, even if his activities do not bring any profit or, in general, are not conducted.
4. Certain difficulties in the work can be caused by the fact that the IP in terms of functionality is both for legal entities and individuals - the presence of a dual legal status of an IP can both contribute to, and be an obstacle in doing business.
5. According to Russian law, an individual entrepreneur does not have the right to use his own name for his "company" - an individual name in all official documents is the surname, name and patronymic of the entrepreneur, respectively, the percentage of "recognition" by consumers is ten times lower than that of companies with a sonorous and memorable name.
6. Many enterprises and organizations still prefer other partners and counterparties than individual entrepreneurs - such image nuances can adversely affect the diversification and escalation of the entrepreneur's commercial activities, despite the fact that in terms of his rights and obligations he is practically not inferior to "societies".
7. In the event of a divorce proceedings initiated by an entrepreneur, all his property is divided equally between both spouses (unless other conditions are provided for in the marriage contract).

The full individual responsibility of an individual entrepreneur with all his property, which confuses many inexperienced entrepreneurs, in fact, will not entail anything bad if you are going to conduct business responsibly, honestly fulfill all the obligations assigned and soberly correlate the possible risks from one or another way of investing.

Opening an IP in 2016: step by step instructions that start with registration. You can do it yourself while spending your own personal time, but save money, and with the participation of firms specializing in solving such issues, save time, but spend a certain amount of money. You can prepare for the registration procedure using special free online services: find the forms of the necessary documents, get the missing data, check the work schedule and opening hours of the registration authorities. However, by own experience I can say that if you plan everything correctly, then in a couple of days it will be possible to go for a certificate of registration.

Who can get IP status and how?

Virtually any adult and capable person can open an individual entrepreneur in his name, while he can be both a citizen of Russia and a stateless person. The only exceptions are civil servants and the military. For an enterprising young man who has not yet reached the cherished 18 years, there are also options for starting your own business:

• obtain the consent of parents or guardians,
• register an official marriage,
• receive an official certificate of their legal capacity.

Documents for opening an IP in 2016: step by step instructions!

If the final choice is independent work above the organization and registration of IP, then here is a list of documents that need to be prepared:

1. Application for opening an IP, filled in according to the form R21001; fill in carefully, corrections and blots are unacceptable.

The application form provides

• entering personal data (letter for letters, as in a passport): full name, place and gift of birth, address of registration and residence, citizenship, etc.
• indication of information about future business activities (OKVED codes).

You can fill out the application both by hand and with the help of numerous online services that offer users to enter data in certain columns, and then generate the document themselves. The only caveat is to choose a reliable service.

1. A receipt confirming the payment of the state fee, its size for 2016 varies within 1000 rubles. The necessary details can be found on the official websites (for example, new forms. rf.)

You can pay the state fee in several ways:

• in any bank branch (in the Savings Bank, by the way, there are exact details for this payment)
• in a dedicated terminal
• through electronic payment, for example, using a Qiwi wallet.

To register an individual entrepreneur, you must provide the original receipt, which confirms that the state duty has been paid in full. However, the loss of the document cannot be the reason for the refusal of registration, since it is possible to check the payment.

All of these documents are provided without notarization. The package is submitted to the tax office at the place of registration. Ibid future entrepreneur receives a receipt stating that they have received all the necessary documents. The receipt also indicates the date and time when it will be possible to come for the finished documentation. However, if you do not appear at the appointed time, then the entire package will be sent by mail to the address indicated for registration of the IP.

If the future entrepreneur entrusts someone to submit or pick up documents, then the listed package must necessarily include a notarized power of attorney for the so-called representative.

It is also allowed to submit documents by mail - in the form of a valuable letter with an attachment. In this case, photocopies of documents require mandatory certification by a notary.

Activity codes and everything connected with them!

The next important step is to finally decide on the choice of activity. This is important because, according to Russian law, an entrepreneur has the right to make a profit only by doing certain “works” that do not pose a danger to society.

Therefore, any novice businessman, when opening an individual entrepreneur in 2016, as a step-by-step instruction, must necessarily familiarize himself with the classifier of types of activity, choose the appropriate code for his business, consisting of several values ​​- business area, group, etc. For relax this process on the Internet, there are many video instructions with a very well-written algorithm of actions. The only recommendation is to use only those instructions that are on official resources in order to avoid errors and any inaccuracies.

In the All-Russian classifier of types of economic activity (OKVED), you can select several areas of activity. Codes should be selected and entered into the application to the maximum, but it is not necessary to deal with all of the above. It is worth remembering that the minimum number of activities for an individual entrepreneur is one, but their number is not limited by law. Although it is still not worth specifying more than twenty. True, if there is a desire to subsequently expand or change the range of services provided, then you will have to fill out a package of documents for “making changes to the activities of the IP”. So it’s better to think over in advance and write down exactly what you plan or, perhaps, want to do.

All codes are structured into categories, each group contains similar activities. Therefore, if you choose a whole group, then it will be possible to engage in all the activities indicated in it. You can also select several codes from the group, and work only in these areas.

It should be remembered that some activities are allowed only with the appropriate license. In this case, you will have to visit the relevant authorities, fill out the necessary documents and provide the required information. This process may not occur as quickly as we would like. But without the necessary information is still not enough. And if you want to save time, you can, simultaneously with obtaining a license, search for and conclude a contract for the lease (if necessary for work) of the premises.

What are the features of taxation for IP?

Starting a SP in 2016: A step-by-step guide begins with a reasonable definition of obligations towards the state. In other words, to clarify what taxes will have to be paid in what time frame, and what “bonuses” are due to a novice businessman. Why taxation issues should be dealt with simultaneously with registrations - because: firstly, it will still need to be done; secondly, as soon as you open a legal entity, the lion's share of time will be spent on the work itself, and there will simply be no strength or opportunity left for accounting subtleties, and running around with business, you can miss important deadlines for filing declarations or applications and thereby spoil own "the karma of a successful businessman."

And most importantly, an application indicating that a simplified system (simplified taxation system) has been chosen must be submitted along with a package of all documents for registering an individual entrepreneur, otherwise you will have to wait thirty days (from the date of submission) or use permission for entrepreneurs to change the taxation system, which allowed only once per calendar year. Moreover, the deadlines for filing an application for the current year were dated October 1 - December 31 last year. Did not meet the standard, wait for the next "opportunity".

So, currently in Russia there are five types of taxation:

1.OSN - the so-called general regime, it is assigned automatically if no application is received from a legal entity for the appointment of a different taxation regime. Therefore, when registering as an individual entrepreneur, it is necessary to write an application where the preferred regime will be indicated.

The terms of the general taxation regime imply:

• payment of twenty percent of income tax or thirteen percent of personal income tax,
• payment of eighteen percent of the sale of goods and services,
• payment of property tax.

By the way, it is not relevant for individual entrepreneurs to pay personal income tax, property tax, and VAT (with the exception of customs). Consequently, this type of taxation for an individual entrepreneur is not entirely convenient.

1. UTII - or tax on imputed income, for beginner businessmen it is attractive because it does not depend on the amount of profit, but is a clearly fixed amount. True, the amount of payments under this regime is affected by the number of employees (less than a hundred people officially registered in the entrepreneur's team), the size of the retail premises, the number of units in the transport fleet, and so on. The terms of UTII also imply the possibility of reducing insurance premiums by 50% for employees and by 100% for a registered individual entrepreneur. If you give preference to UTII or work “under a patent”, then it is easier for an individual entrepreneur to conduct commercial activities (since an individual entrepreneur pays a fixed tax or insurance payments, and can dispose of other revenue at his discretion) than another legal entity.
2. PNS - or patent system taxation, this regime is allowed for legal entities where the number of employees does not exceed fifteen people, and the amount of annual profit does not exceed sixty million rubles. Among the important advantages of this system is the absence of mandatory quarterly tax payments and the provision of appropriate reporting in government bodies. The condition for the approval of this system is the acquisition of a patent for a period of one month to one year. And book keeping.
3. ESHN is a single agricultural tax, which, in essence, is in many ways similar to the simplified tax system, but only those legal entities that prefer agricultural activities can use it. That is, they grow, process and sell agricultural products.
4. STS - or a simplified system, today the most popular for entrepreneurs in terms of benefits. It is a regime with minimal tax payments and simplified document flow.

It is important to remember that legally it is allowed to combine several taxation systems, but in practice this is more difficult to implement, as there may be confusion with the deadlines for filing reports or other issues.

Which taxation is better to choose?

In general, for start-up entrepreneurs, the “simplification” is more beneficial:

• the minimum amount of tax payments.
• does not require complex documentation, it is enough to fill in the books of income and expenses.
• only two types of payments need to be made: fifteen percent of income minus expenses and six percent of profits.
• thus, the amount of the total amount of tax payments is reduced by the amount of contributions paid to the Pension Fund of the Russian Federation, regardless of whether the entrepreneur pays income tax in full or minus expenses.

Rules for filing an application for registration of IP!

It may not be necessary to repeat that all data in the application must be indicated accurately, without errors and corrections. And the form itself, according to the standards, it is desirable to fill out by hand in block letters. It is also possible to fill out the application electronically, but it is important to adhere to the following rules:

1) indicate in a special form the code and name of the tax authority,

2) correctly enter the four-digit OKVED code,

3) do not forget about page numbering,

4) carefully fill in each column,

5) the document should be signed only in the presence of a representative of the tax authority,

6) if the documents are sent by mail or through the services of an intermediary, then the signature must be notarized - in other words, you can put an autograph in the presence of a notary.

• the package of documents is incomplete - that is, there is no document,
• the application may contain typographical errors, erroneous or inaccurate data,
• if within one calendar year the businessman was declared bankrupt,
• if for a particular citizen there is a ban on the organization of entrepreneurial activity.

What package of documents does an individual entrepreneur receive after registration?

If all the stages of collecting, processing, filling out and submitting a package of documents are completed successfully, then in a few days the future entrepreneur can receive a certificate, as well as an accompanying package of documents:

1) notice of registration with the Pension Fund of the Russian Federation,

2) an extract from the unified register of individual entrepreneurs,

3) notification of the decision to register with the tax office;

4) and, of course, the very certificate of state. registration (OGRNIP).

The procedure for submitting and receiving documents can be significantly accelerated if the tax office works on the principle of a "single window".

Having received the registration certificate in your hands, it is important to remember that the Federal State Statistics Service Rosstat will information mail with instructions and recommendations. Registration in the Pension Fund and Social / Insurance of a newly-minted entrepreneur is carried out automatically, and then notifications, messages and reminders will simply be sent to the specified postal or e-mail address.

In general, we can conclude that the process of registering an individual entrepreneur, with the simultaneous registration of cash registers and obtaining a license, may take about one month. Without a cash register and licenses - one to two weeks.

How to register a cash register?

A cash register is an indispensable and obligatory thing when carrying out all cash and non-cash payments. Entrepreneurial work without a cash register (in those industries where its presence is mandatory) entails the imposition of various fines and penalties. True, there are also those cases when the absence of a cash register will not be considered an obstacle to doing business:

1) if the scope of business activity of the IP refers to:

• sales of the press at newsstands and local points of sale,
• trading in securities and exchange activities,
• food supply educational institutions,

- retail trade.

2) in the case when an individual entrepreneur specializes in providing household services to citizens, and instead of checks, fills out forms of strict accountability.

3) if the individual entrepreneur pays tax on imputed income, but at the request of the consumer, he can issue him a check or receipt confirming the transaction. The tax on imputed income is used simultaneously with the OSN, but applies only to some areas of activity: which: the provision of veterinary, household, repair, motor transport and other services, advertising on transport and installation of outdoor advertising, catering services, maintenance and repair of household and computer equipment, retail trade, services for temporary residence and registration in housing, washing and storage of vehicles, leasing of retail space and land for trading activities.

4) in the case when the IP is located in a geographically separated area.

How to open a bank account?

Of course, you can work and, moreover, successfully, without opening a bank account. However, according to modern business concepts is a sign of business failure. However, if income from non-cash payments does not exceed 100,000, and there are no plans for the development and expansion of activities, then it is possible to continue to work slowly in the future. Although it would be wiser to follow the advice of experienced entrepreneurs and take care of opening a current account, at least for the future.

Before you run to open a current account, you should carefully monitor the situation. Because from vast sea banking offers and products for legal entities, you can choose, for example, conditions for free opening of an account or free maintenance of a current account. You can find favorable conditions where billing for Banking services calculated based on cash flow. You can choose the option where they offer excellent bonuses for maintaining salary projects. And you can prefer the option that provides accumulative or deposit bonuses for the balance of funds in the account. In any case, you can see information on the conditions on the official websites of various banks, and even better - get personal advice from a specialist.

But for maximum convenience In work, the entrepreneur should consider the following criteria:

1. the availability of a bank branch - it is not necessary that the bank be located near the place of residence, the main thing is that you can comfortably and quickly get there.
2. the availability of the "client-bank" service - since it is most convenient to manage accounts, contributions, transfer of salaries, and payment of tax and insurance premiums online. Remote account management significantly saves time, allows you to optimize many work operations, and significantly speed up the processes of interaction with customers, partners and your own employees.
3. the most favorable conditions for both opening an account and its subsequent maintenance.4. the ability to open a bank card for an individual in order to be able to receive funds from a bank account.

Requirements financial institutions to the required (for opening an account) package of documents are purely individual, but for the most part the main list of documents includes:

• An application from an entrepreneur to open a current account;
• A photocopy of the passport, and for foreigners, a residence permit or temporary registration document;
• A photocopy of the document on entering into the USRIP;
• A photocopy of the certificate of assignment of the Taxpayer Identification Number;
• A photocopy of the certificate of assignment of the IP of the Main State Registration Number;
• A photocopy of the letter of registration in Federal Service state statistics. According to the law adopted in 2014 on amendments to the first and second parts of the Tax Code of the Russian Federation, since 2015, individual entrepreneurs are not required to report to the tax authorities, the Pension Fund and the Social Insurance Fund information on opening and closing bank accounts, as well as changes related to financial transactions with electronic money.

Do you need an IP seal?

If you look, not every entrepreneur needs a personal seal to work. But domestic legislation on this issue is adamant: all individual entrepreneurs must have a seal, with the exception of those who provide services to citizens without a cash register. In fact, you cannot do without a personal seal if you open a bank account, conclude an agreement or make a deal.

To date, there are no special requirements for placing additional details or data on stamps. Further, you can order the production of a seal in any organization providing such services. Terms of receipt of the order are agreed individually. True, urgent production will cost a little more, but you don’t have to wait one or two days.

You can choose any option from the existing range of seals, or you can order a personal design. True, you will have to coordinate the creative idea with acceptable design standards. It is forbidden, for example, to place objects or elements of state symbols on seals. But it is allowed to place logos, Taxpayer Identification Number or Primary State Registration Number as images. The stamps of the ID do not require registration either with the tax office or with other state bodies.

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

Of course, any business requires investment. We have to invest money, time, effort, knowledge, skills, abilities. If we consider the question of how opening an IP in 2016, step-by-step instructions affect the financial side.

Initial spending looks quite moderate:

1) payment of state duty - approximately 1300 rubles.

2) printing order - within 500 -2000 rubles (it is desirable for an individual entrepreneur to have a seal, but you can do without it).

3) opening a current account - from "free" to 2000 (also desirable for individual entrepreneurs, but not required).

4) notary services (if you submit documents for registration through a representative) - in the region of 2000-3000 rubles.

Thus, minimum expenses for the organization of a legal entity can be only 1000-1300 rubles. And taking into account the manufacture of the seal and the opening of a bank account - within 4500 -5500 rubles.

What are the responsibilities of an IP?

The new status implies not only a lot of work for the sake of the planned success and the desired profit, but also the fulfillment of certain obligations imposed by the state on the individual entrepreneur. In addition to the fact that you will have to conduct business activities strictly within the law, you will also need to comply with the following obligations:

1) stick to everyone legislative norms, honor administrative, tax and other codes, know all the nuances of antimonopoly, pension, tax legislation, be aware of new bills related to entrepreneurial activity.

2) correctly draw up all contracts: clearly prescribe all the conditions and obligations of transactions, as well as the rights and obligations of both parties, strictly record all financial transactions, know the standards and features of the execution of contracts, including employment contracts and personnel policy; contracts for the supply, receipt and shipment of goods, payment for the services of involved organizations, purchase of the necessary equipment, etc.

3) obligatory obtaining a license for licensed types of activities, registration of the necessary patents or permits, certificates or other certificates. A complete list of required documents can be found on the website of permitting organizations, or in information systems("Consultant") and others.

4) interaction with involved or hired employees should be carried out exclusively through employment contracts with the mandatory deduction of all due payments to the pension fund and social insurance, and filing the required reporting to the tax and other authorities.

6) if commercial activity causes tangible harm to the environment, then the entrepreneur is obliged to make every effort to minimize the harm caused. Provided that the independent implementation of the entire range of measures is not possible, the individual entrepreneur is obliged to contact the environmental services for assistance in solving this problem.

7) according to the labor code, each employee who is on the staff of an individual entrepreneur must be insured, that is, the entrepreneur pays the required insurance payments for him, which subsequently gives the employee the opportunity to receive sick leave payments, maternity and other benefits, pensions, etc.

8) timely submit all documents and reports to state authorities, pay all due taxes without delay and maintain a properly executed document flow.

9) monitor the observance of the rights of their customers in order to prevent the possibility of their filing complaints with consumer protection organizations.

10) in case of any changes in the documents (for example, the surname or type of activity, registration or place of residence may change), the individual entrepreneur is obliged to inform the tax, employment and social insurance funds, as well as other state institutions about all changes within the time limits specified by law.

11) the obligations of the entrepreneur include the bearing of all types of responsibility: administrative, legal, civil, material, and so on. If the activity of an individual entrepreneur leads to the so-called bankruptcy, the entrepreneur is obliged to pay all bills and debts to creditors from personal funds or at the expense of private property. In the same way, the IP bears property liability for non-compliance with the clauses of the contracts; for incorrect or unreliable information indicated on the product and for other violations. The IP bears responsibility for entrepreneurial activity solely for current obligations and unfulfilled contracts, it can avoid penalties if it can prove in court that it could not fulfill all the terms of the contract due to force majeure specified in the contract.

What rights does an IP have?

In addition to such an impressive list of duties, the IP also has a number of rights:

1) the right to work hard and successfully, develop your business, but only within the framework of Russian legislation. It is strictly forbidden to be engaged in the production and sale of narcotic drugs, weapons, gambling, stock activities and other prohibited types of IP business.

2) you can hire employees, but do not violate the established limits.

3) the right to engage in one's own business at one's own, as they say, "fear and risk", and independently resolve all management issues.

4) the right to choose partners, categories and varieties of goods, the market segment in which it plans to work at its own discretion.

5) the right to independently determine and approve the cost of the services, things and goods offered, however, at the same time, it is impossible to dump the average market value similar goods and services.

6) the entrepreneur may himself determine the amount of remuneration for his employees, the method of their receipt of wages and the number of monthly payments.

7) and also an individual entrepreneur has the right to independently decide how and on what to spend the received profit, but only after a full settlement with the state for all tax and mandatory payments.

8) a businessman can defend his rights in court both as a plaintiff and as a defendant.

Business is an art where entrepreneurial talent should be constantly multiplied by great diligence, and only then entrepreneurship will bring pleasant dividends.

So, we have considered all the stages in opening an IP in 2016 and step-by-step instructions should help beginners understand all the intricacies at the beginning of entrepreneurial activity.