Alexey Zhumataev

First steps after registering an individual entrepreneur

Good day! In the last article, I already discussed the question, now the logical question arises: “What’s next?” what steps should an individual entrepreneur take after registering with the tax authorities? ?

Let's look at a few basic and important steps that you should take after your registration.

Actions of an individual entrepreneur after registration with the Federal Tax Service

The procedure will depend on some factors, let’s look at them:

Registration with the Pension Fund and the Social Insurance Fund

After registering an entrepreneur, the Federal Tax Service Inspectorate (inspectorate of the federal tax service) automatically transfers data to the Pension Fund of Russia (Pension Fund of Russia) and the individual entrepreneur does not need to register with the Pension Fund.

But there is some nuance here: those entrepreneurs who do not have employees do not need to register with the Pension Fund.

If you have employees, then you need to register with the Pension Fund as an employer. produced within 30 days.

After registration, the entrepreneur is automatically subject to the OSNO tax and you can use any other tax regime for your activities.

From the above list we are interested in, the fact is that according to the law, only 30 days are allotted from the date of registration in order to become subject to this taxation.

If you don’t have time, you will have to wait until the end of the calendar year and only after that will you be able to switch to it.

So if you decide that you will work on the simplified tax system, then after registering an individual entrepreneur you need to submit to the tax office within 30 days a notification about the transition to the simplified tax system in form No. 26.2-1

Other taxation systems are not strictly tied to the period of registration of individual entrepreneurs and you can open them at any time.

Advice: Currently, many entrepreneurs use this “Internet accounting” to calculate taxes, contributions and submit reports online. The service helped me save on accountant services and saved me from going to the tax office. I also managed to get a gift promotional code for subscribers of my site, by which you can get 3 months of the service for free in order to truly appreciate it. To do this, simply enter the promotional code 74436115 on the gift activation page.

Order printing

Let me make a reservation right away: an individual entrepreneur, by law, has every right to work without a seal (in such cases, they simply put a b/p at the place of the seal, which stands for WITHOUT PRINT).

Firstly, this will give your business some respectability and secondly, you will be sure that no one will be able to pull off any fraud with your documents. So don't waste your money and...

Letter from the statistics department

After his registration, the individual entrepreneur must visit the so-called STATISTICS DEPARTMENT and a letter with all statistical data and codes.

You may need this letter in the future, for example, in order to open a bank account, this letter is required.

Open a bank account

The situation is the same as with a seal - it is not necessary to open it. And in fact, it is not always needed.

Let’s say if you simply provide services to private citizens, then a current account is simply useless.

If you plan to work with organizations while providing services, as well as in trade and production, A CURRENT ACCOUNT IS SIMPLY REQUIRED.

So you should take care of opening it; to do this, just contact any bank that suits you best.

The entrepreneur does not have to notify anyone about the opening of a current account. Banks independently notify the Federal Tax Service and the Pension Fund.

Purchase and registration of a cash register

Depending on which taxation system you choose, you may need to purchase cash register equipment (cash register equipment).

CCP is only needed when trading on the simplified taxation system, OSNO and unified agricultural tax. If you use one of the listed types of taxation, then purchase and register a cash register.

The registration of the cash register takes place at the Federal Tax Service where the entrepreneur opened his own individual entrepreneur.

Registration of individual entrepreneurs in Rospotrebnadzor

For some types of activities, before starting to engage in them, an entrepreneur must prepare and submit a set of documents to Rospotrebnadzor. More details in the article "".

These are the steps you need to take after you register an individual entrepreneur. There is nothing complicated here, but it is better to resolve these issues right away, so as not to be distracted from your business by this in the future.

The procedure for state registration of an individual entrepreneur has now become even simpler; prepare documents for individual entrepreneur registration completely free of charge without leaving your home through the online service I have tested: “Individual entrepreneur registration for free in 15 minutes.”

If something is not clear and you have any difficulties or questions, you can ask them in the VK group "

Content

For many, the opportunity to work for themselves, completely devoting themselves to their chosen occupation, is important. 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 begin to operate officially.

What is needed to open an individual entrepreneur

According to the law, all citizens of the country, even foreigners who have temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOLE). The only exceptions to this list are municipal and government employees. The quick procedure for registering an individual entrepreneur can be carried out 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 the money spent on starting a business will increase several times compared to resolving the issue on your own. The following factors may also affect the price:

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

Procedure for registering an individual entrepreneur

How to register an individual entrepreneur without much delay? This requires preparatory work. At the initial stage, you need to decide on the area of ​​activity. For this purpose, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code that should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main type must come first.

The procedure for opening an individual entrepreneur involves choosing a form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated on income and is 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 taxation of business activities, information about which can be obtained from the tax authorities.

Where can I register an individual entrepreneur?

According to the law, the submission of documents and registration of a private entrepreneur is carried out at the citizen’s place of registration. To do this, you need to contact your local tax office with the necessary set of documents. If the businessman has chosen, then he is allowed to register at the place of business. It is permissible to open a business in several regions, localities or parts thereof. In this case, registration takes place where the first object of activity of the entrepreneur is registered.

Today, the simplest, fastest and most convenient way to open an individual entrepreneur is.

Documents for opening an individual entrepreneur

If the question of how to register an individual entrepreneur is more or less clear, then you should pay special attention to what list of documents is needed to open an individual entrepreneur. This:

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

Application for registration of individual entrepreneur

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 Taxes and Taxes or requested from the tax office. The application for registration of an individual entrepreneur consists of five sheets, which must be numbered and stapled together. The document is signed personally by the entrepreneur and certified by a notary only if the documents are provided not by the businessman himself, but by an authorized representative.

Individual entrepreneur registration – cost

Opening your own business is a procedure that is not free. How much does it cost to register an individual entrepreneur? The only thing that is necessary is to pay the state fee (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized companies, the price will vary not only from company to company, but also depending on the region where the individual entrepreneur will be registered.

How to open your own individual entrepreneur - step-by-step instructions

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

1. You must submit a set of documents to the tax office to obtain an identification number assigned to each taxpayer.
2. If you already have a TIN, you can immediately pay the state fee for performing an action by a government agency.
3. You can submit an application for 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 that allow you to create a legal entity from scratch, be it a trade object or a small business, a clothing sewing enterprise, are the same. An approximate step-by-step algorithm after registering the IP itself:

It is also possible to remotely prepare all documents and send an application for opening an individual entrepreneur. To do this, use .

Registration deadlines for individual entrepreneurs

The legislation establishes exact deadlines for registering an individual entrepreneur. According to the plan, this is done in 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 receiving a refusal when trying to open your own business. The reason may be incorrect execution of documents or erroneous indication of information. How to open an individual entrepreneur in this case? The individual must again organize the collection of the package of documents and pay the fee again.

After the allotted time, all the papers are handed out, after which you can start earning money. The entrepreneur receives:

• a document indicating registration;
• USRIP extract;
• state registration certificate (OGRNIP).

To maintain online accounting for individual entrepreneurs, you can use.

After registering an individual entrepreneur with the tax office, you not only receive the right to conduct business, i.e. engage in entrepreneurial activity, but also have responsibilities, the most important of which are submitting reports and paying insurance premiums for yourself. In addition to these key responsibilities of each individual entrepreneur, there are a number of nuances that you should know about so as not to run into fines in the first month of your official activity. Especially for this article, we have selected seven important issues that an IT freelancer needs to solve immediately after state registration.

And for those who have opened an LLC, we have prepared: 10 things that must be done after registering an LLC

1. Choose the right tax system

If, when you registered as an individual entrepreneur, you did not submit notifications about the transition to a simplified taxation system, then you will need to decide on the taxation system within the specified period of time after the date of registration.

The taxation system is the procedure for calculating and paying taxes. Each system has its own rate and tax base, but the main thing is that the amount of tax payable differs significantly. One such illustrative example is in the article “How much does a programmer earn in Moscow according to the Federal Tax Service.”

There are five taxation systems in total, but one of them (Unified Agricultural Tax) is intended only for agricultural producers. You can choose between the main one (OSNO) and special systems (USN, UTII, PSN). In principle, calculating the tax burden is an accounting topic, so if you know a competent specialist, then it makes sense to contact him.

• for OSNO you have to pay 13% of the difference between income and expenses plus VAT;
• under the simplified tax system, income tax will be 6% of income (in some regions the rate can reach 1%);
• under the simplified tax system Income minus expenses - from 5% to 15% of the difference between income and expenses (in some regions the rate can reach up to 1%);
• the cost of the patent is given by the Federal Tax Service calculator;
• calculating UTII is a little more complicated, but it can really be done on its own.

If you don’t want to delve into the calculations, but you can’t get to an accountant, we recommend that you apply for the simplified tax system Income, because This is the most common tax system. Plus, it is the simplest system in terms of reporting with a fairly low tax burden. It can also be combined with any other systems except OSNO.

Why is it important: special (aka preferential) tax regimes make it possible to reduce payments to the budget to a minimum. This right is enshrined in Article 21 of the Tax Code of the Russian Federation. But if you yourself do not submit an application to switch to the simplified tax system, UTII, PSN, then no one will persuade you. By default, you will have to work on a common system (OSNO). It is not advisable to forget about the reporting deadlines of your system; tax authorities will very quickly block the current account of an individual entrepreneur for failure to submit a declaration.

Another reason to submit tax reports on time is the risk of receiving a payment from the Pension Fund in the amount of 154,852 rubles. The logic is this: since you have not reported your income to the Federal Tax Service, then its size is simply immodest. This means that contributions will be calculated at the maximum (8 minimum wage * 26% * 12). This is not a fine, the money will go to your pension account and will be taken into account when calculating your pension (if everything has not changed again by then), but still the surprise is not the most pleasant.

2. Take advantage of tax holidays

If you register as an individual entrepreneur for the first time after the adoption of the regional law on tax holidays, you can qualify for a zero tax rate under the simplified tax system and the special tax regime. You can avoid paying taxes for a maximum of two years. Specific types of activities for which tax holidays are established are determined by regional law.

In Moscow, individual entrepreneurs-developers are not entitled to tax holidays, but if your activities are related to scientific research and development, then in most regions, including Moscow, you can receive a zero tax rate.

Tax holidays in detail, as well as the basis of most regional laws, can be found here.

Why is it important: If there is an opportunity to find yourself in a tax haven for some time, why not take advantage of it? In addition, on PSN, in principle, there is no way to reduce the cost of a patent by the amount of contributions. And during the tax holiday, an individual entrepreneur’s patent will not cost you anything.

3. Know and pay your own insurance premiums

Insurance premiums are payments that every entrepreneur is obliged to make for himself to the pension fund (PFR) and the compulsory health insurance fund (MHIF). Starting from the new year, the Federal Tax Service will collect contributions, because... According to the authorities, the funds themselves do a poor job of collecting payments in their favor.

The minimum contribution amount changes every year. In 2016, this is about 23 thousand rubles plus 1% on income over 300 thousand. If you have been registered as an individual entrepreneur for less than a year, the amount is recalculated accordingly. You must pay your own contributions the entire time you are registered as an entrepreneur. Justifications and arguments of the form:

• I don’t conduct any real activities;
• What kind of business is there, only losses;
• The employer pays my contributions according to my work book;
• I’m actually retired already, etc.

funds are not accepted for consideration.

You can avoid paying contributions for yourself if the individual entrepreneur has been drafted into the army or he is caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, or elderly people over 80 years old. But even in these cases, the accrual of contributions does not automatically stop; you must first provide documents that you are not engaged in real business.

So it’s not worth opening an individual entrepreneur just like that, with the expectation that it might come in handy someday. If you nevertheless registered as an individual entrepreneur, but are now in downtime, then it is cheaper to deregister (the state fee is only 160 rubles), and, if necessary, register again. The number of approaches to the reception desk is not limited.

Why is it important: contributions will still be collected from you, even if you close the individual entrepreneur. Plus, a fine of 20% to 40% of the unpaid amount and penalties will be charged. In addition, by not paying your contributions on time, you deprive yourself of the opportunity to immediately reduce the accrued tax by this amount.

An example of reducing payments under the simplified tax system for insurance premiums

An individual entrepreneur without employees using the simplified tax system earned 1 million rubles in income for 2016. He had no business expenses (but even if he had, then no expenses are taken into account for the simplified tax system for income).

Tax amount 1,000,000 * 6% = 60,000 rubles. Individual entrepreneurs' insurance premiums for themselves amounted to 30,153.33 rubles, based on:

• contributions to the Pension Fund - (6,204 * 12 * 26%) + ((1,000,000 - 300,000) * 1%) = (19,356.48 + 7,000) = 26,356.48 rubles.
• contributions to the Compulsory Medical Insurance Fund - 3,796.85 rubles based on (6,204 * 12 * 5.1%) at any level of income.

The entrepreneur took advantage of the right to reduce advance payments for the single tax on the simplified tax system at the expense of paid insurance premiums, so he paid them quarterly (*).

Let's calculate the total amount that went to the budget in the form of tax: 60,000 - 30,153.33 rubles (the amount of insurance premiums paid by which the tax can be reduced) = 29,846.67 rubles. As a result, his entire tax burden, including insurance premiums, is equal to 60,000 rubles. The net income from the business of an individual entrepreneur is 1,000,000 - 60,000 = 940,000 rubles.

(*) If you pay contributions in a lump sum at the end of the year, you will first have to pay the full tax amount of 60,000 rubles, and then submit an application to the Federal Tax Service for a refund or offset of the overpaid tax. Therefore, it is better to pay contributions in installments every quarter and immediately reduce quarterly advance payments under the simplified tax system. The result will be the same, but in the first case there will be more trouble.

4. Submit notice of commencement of activity

Few people know this, but before you begin to provide repair services for computers and communications equipment (OKVED codes 95.11 and 95.12), an individual entrepreneur must submit a notification of the start of business activity to the local branch of Rospotrebnadzor.

This is done in order to include you in the Rospotrebnadzor inspection plan, although they promise not to check you for the first three years after registration of an individual entrepreneur. But if a client complains about you, dissatisfied with the quality of services, then the inspection will be unscheduled. By the way, from January 1, 2017, Rospotrebnadzor will come with an inspection only if the client provides evidence that he has already tried to hold you accountable. Apparently, the department is already tired of checking the reality of all consumer complaints.

Why is it important: If you do not submit a notification, you can receive a fine of 3 to 5 thousand rubles. The mere indication of OKVED codes 95.11 and 95.12 when registering an individual entrepreneur does not oblige you to report anything. You only need to submit a notice if you actually plan to start repairing computers and communications equipment.

5. Open a current account

You can work without a current account if your clients are individuals who pay in cash, and you enter into agreements with other individual entrepreneurs and LLCs for amounts not exceeding 100 thousand rubles. This is the limit that the Central Bank has set for cash payments between commercial entities.

It is quite easy to exceed it, because this is not a one-time payment, but the amount of settlements throughout the entire term of the contract. For example, you entered into a lease agreement for a year, the rent is 15 thousand rubles per month. The total amount of payments under the agreement will be 180 thousand rubles, which means that rent payment is allowed only by bank transfer.

Non-cash payments are, in principle, convenient, not only because they increase the number of payment methods, but also allow the consumer to pay you with a credit card when he has no other free money. Payments with electronic money can be legalized by creating a corporate wallet for individual entrepreneurs.

Why is it important: For violating the cash payment limit, an individual entrepreneur is subject to a fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation (from 4 to 5 thousand rubles). And we talked about why you shouldn’t accept payments to your personal card in the article 5 reasons not to use your personal account in freelancing.

6. Register as an insurer

If you use hired labor, you must register as an insurer in a timely manner. Moreover, the type of contract with the employee - labor or civil law - does not matter. Even if you enter into a one-time short-term contract for the performance of some services or work with an ordinary individual, you become the insured. That is, in addition to paying remuneration to the contractor, they are required to pay insurance premiums for him at their own expense, withhold and transfer personal income tax to the budget and submit reports.

The obligations of the policyholder to submit all kinds of reports on employees or performers are very depressing - there is really a lot of it, and it is complex. And since 2017, the main functions of administering contributions were transferred to the Federal Tax Service, nevertheless leaving some reporting for the Pension Fund and the Social Insurance Fund.

Why is it important: The deadline for registering individuals as insurers with the Pension Fund of the Russian Federation and the Social Insurance Fund is 30 days from the date of conclusion of the first employment or civil law contract. If you violate the deadline or do not register at all, the Pension Fund will fine you from 5 to 10 thousand, and social insurance - from 5 to 20 thousand rubles. Since 2017, the procedure for registering with the Social Insurance Fund remains the same, and instead of the Pension Fund of the Russian Federation, the application of an individual entrepreneur must be submitted to any tax authority.

7. Obtain a license if your type of activity is licensed

A license is permission to engage in a certain type of activity. In the IT sphere, Law No. 99-FZ dated May 4, 2011 classifies the following areas as licensed:

• Development, production, distribution of encryption tools, information systems and telecommunication systems, performance of work, provision of services, maintenance in this area, with the exception of the own needs of an organization or individual entrepreneur;
• Development, production, sale and acquisition for the purpose of sale of special technical means intended for secretly obtaining information;
• Activities to identify electronic devices intended for secretly obtaining information, with the exception of the own needs of the organization or individual entrepreneur;
• Development and production of security equipment, activities for the technical protection of confidential information.

Licenses are issued by the FSB; advice on licensing issues can be obtained.

Why is it important: for activities without a license or in violation of its terms, an administrative fine may be collected under Article 14.1 of the Code of Administrative Offenses of the Russian Federation (for individual entrepreneurs, the amount is from 3 to 5 thousand rubles); confiscation of manufactured products, production tools and raw materials is also allowed. If, as a result of such activity, large damage is caused or large-scale income is received, then criminal liability is possible.

Criminal Code of the Russian Federation, Article 171. Illegal entrepreneurship

1. Carrying out business activities without registration or without a license in cases where such a license is required, if this act caused major damage to citizens, organizations or the state or is associated with the extraction of income on a large scale, is punishable by a fine in the amount of up to three hundred thousand rubles or in the amount of the wages or other income of the convicted person for a period of up to two years , or compulsory labor for a term of up to four hundred eighty hours, or arrest for a term of up to six months.

2. The same act:

a) committed by an organized group;

b) associated with the extraction of income on an especially large scale, -

is punishable by a fine in the amount from one hundred thousand to five hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of one to three years, or forced labor for a term of up to five years, or imprisonment for a term of up to five years with a fine in the amount of up to eighty thousand rubles or in the amount of wages or other income of the convicted person for a period of up to six months, or without it.

Finally, a brief overview of what not to do with IP:

1. An individual entrepreneur cannot be sold entirely as a business. An entrepreneur can sell property, remaining goods, raw materials, supplies, etc. The buyer, if he intends to continue to conduct business, must be registered as an individual entrepreneur or LLC. Documents containing the name of the entrepreneur-seller (licenses, permits, approvals, contracts, etc.) will have to be re-registered to the new owner, and this is not always easy.
2. IP cannot be renamed. Changes in the name of the individual entrepreneur are allowed only if the passport details of the individual have changed. For example, when changing your surname during marriage. But you can’t just call yourself by a different name or come up with a sonorous nickname/name. You can register a trademark or service mark that can be used in advertising, but in official documents the individual entrepreneur will still appear under the full name of the individual.
3. You cannot register two or more individual entrepreneurs at the same time. Registration of an entrepreneur is carried out using his individual tax identification number, which does not change throughout his life, regardless of the change of name. If you are an existing entrepreneur, the tax authorities will immediately see this, so they will refuse to open a new individual entrepreneur. If you want to have several unrelated businesses, register companies, you just need to stop at the number 10, after which the founder is recognized as a mass one.
4. IP cannot be transferred or leased. This is equivalent to renting a passport or work book. There are such offers on the Internet, and they try to convince that everything is within the law: they will show copies or originals of the individual entrepreneur’s registration certificate, issue a power of attorney and even sign an agreement on joint activities. But such an agreement has the right to be concluded by commercial entities, not individuals, so it has no legal force. Everything you earn will belong to the “lessor”; you can only try to prove something through the court.

If you are not an individual entrepreneur yet, but are actively thinking about it, read our complete instructions for registering an individual entrepreneur with all life hacks. We are also ready to advise you free of charge on your choice

Have you registered an individual entrepreneur and don’t know what to do next? Entrepreneurial activity involves performing a variety of operations aimed at promoting business and generating income. Experienced entrepreneurs who have been operating for several years, as a rule, clearly understand what they should do in a given situation in order not to incur losses, but rather to make money, with whom to establish partnerships and who to avoid, what directions choose for maximum benefit.

As for beginners, the situation here is different. So, the first question, which is quite relevant among individual entrepreneurs, is what to do after registering an individual entrepreneur, what actions need to be performed, how to start a business machine so that it brings maximum benefit to its owner.

The article provides information about which regulatory authorities should be visited after opening an individual entrepreneurship, as well as what documents need to be prepared.

Before moving on to the consideration of the issue, it must be said that an individual entrepreneur is the simplest organizational and legal form, the opening of which requires the fulfillment of minimum requirements. Thus, to conduct business, an individual entrepreneur does not have to open a bank account, make a seal and have authorized capital.

Registration: features of the procedure

Registration of an individual as an individual entrepreneur is carried out at the tax office located at the applicant’s place of residence. Immediately after completing the registration steps, data about the individual entrepreneur is entered into a special register, after which it is assigned a tax number.

Registration is carried out on the basis of the following documents:

1. application of an individual with a request to register him as an individual entrepreneur;
2. copies of pages of the internal passport, in particular those that contain personal information about the applicant and his registration;
3. a receipt confirming that the state duty has been paid in full. At the moment this amount is 800 rubles;
4. a copy of the applicant's tax number, his TIN.

If a positive decision is made, after 5 days from the date of application, the applicant has the right to withdraw the Individual Entrepreneur Registration Certificate.

When registration may be refused:

• the information provided is unreliable;
• the required fields of the application have not been filled in;
• the data contains errors and inaccuracies;
• from the moment the individual entrepreneur was declared bankrupt, the period established by law has not passed. According to current laws, this period is 12 months.

Our lawyers know The answer to your question

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What to do next after opening an individual entrepreneur

The following actions following registration can be displayed in the form of an algorithm:

1. applying to the funds established by law for registration;
2. obtaining a certificate from statistical authorities;
3. registration of an account with a financial institution (not required by law, however, as practice shows, having an account helps promote business);
4. placing an order for the production of a seal (a seal, like a current account, is not a mandatory attribute, without which an individual entrepreneur has no right to carry out business activities);
5. decide on the taxation system, choose the most profitable option;
6. resolve issues regarding the main areas of document flow.

Pay special attention to the above steps, since lack of experience in this area and haste may cause increased attention from the tax service and, if mistakes are made, may result in tax penalties.

What mistakes do entrepreneurs make most often at a startup:

1. failure to timely contact funds for registration;
2. problems with document management;
3. the entrepreneur missed the deadline within which to submit an application for the application of a special regime.

It should be noted that registration with the Social Insurance Fund is only necessary if the individual entrepreneur plans to use hired labor; otherwise, there is no need to visit this government agency.

Registration of individual entrepreneurs in funds is carried out on the basis of the following documents:

1. relevant statement;
2. Certificate of registration of an individual as an individual entrepreneur (original and copy of the document);
3. applicant's internal passport;
4. materials evidencing the hiring of workers (employment contract, civil law and other regulatory documents).

Necessary actions for organizing document flow

To run a successful business, an entrepreneur will need to put in order journals that display the following:

1. personnel movements;
2. total turnover;
3. fact of training and safety procedures.

To choose the optimally profitable taxation system, it is recommended to consult a specialist in the field of finance, since resolving the issue on your own risks using the general taxation system, which is established by default after registration of an individual entrepreneur.

As practice shows, many beginning entrepreneurs do not quite know what to do next after submitting documents to register their status.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Meanwhile, there are still several mandatory procedures to be completed and a number of official documents to be completed.

However, these stages are easy to overcome if you imagine the sequence of your actions.

The essence of the problem

Entrepreneurs, in addition to registering as such, have a number of responsibilities to various government authorities.

Therefore, after registration, it is the responsibility of individual entrepreneurs to inform them of their existence.

The problem is that the number of these authorities changes from year to year, as does the procedure for applying to them, and tracking these processes requires work with regulations, for which the individual entrepreneur may not have the necessary knowledge or time.

Therefore, when starting your own business, you need to find out what further steps should be taken after registration in order to avoid problems with fiscal or supervisory authorities in the future.

What is regulated

In 2019, actions after registering an individual entrepreneur did not undergo any changes, in contrast to the tax burden on entrepreneurs.

And yet, their sequence will have to be clarified from several sources, because there is simply no single act regulating it. All rules related to individual entrepreneurs are scattered across various regulations.

The procedure for registering an individual entrepreneur with the tax office is reflected in the law on state registration ().

But about the possibility of choosing the simplified tax system instead of the OSN, with a statement about which you will have to go to the same authority - already in Tax Code.

The relationship between the bank and the individual entrepreneur regarding opening an account is set out in the Civil Code.

At the same time, the requirement for a mandatory seal for this is already the internal instructions of the bank itself.

The obligatory nature of various types of insurance for individual entrepreneurs and their employees is contained in several laws:

• Labor Code;
• About OSS in case of temporary disability ();
• About compulsory medical insurance ();
• About pension provision (), etc.

What does the step-by-step instruction depend on?

Let us consider all the activities preceding the start of the entrepreneurial activity of an individual entrepreneur step by step.

To do this, we will divide the entire process into separate stages and find out where to go and what documents to draw up at each of them.

It can be immediately noted that the procedure may depend on the type of activity of the individual entrepreneur.

Therefore, some procedures will not be mandatory for everyone.

Video: IP in 2019

Where to go after

If you make a list of authorities where the individual entrepreneur should contact after receiving the certificate, it will look like this:

• Tax Inspectorate;
• Pension Fund;
• MHIF and Social Insurance Fund;
• Rosstat;
• Rospotrebnadzor;
• bank;
• Tax Inspectorate.

The Federal Tax Service

Visits to the tax office will become regular for the entrepreneur, this is worth keeping in mind. The very first of them is applied with an application for registration of an individual entrepreneur.

But you may need another, preliminary one, to obtain a TIN.

So, the registration documents were submitted, but there was no return.

Now, after five days, you can pick up the completed certificates.

As a result, the entrepreneur receives two documents:

• registration certificate with the OGRNIP number indicated in it;
• extract from the Unified State Register of Individual Entrepreneurs.

In the future, they will appear whenever the individual entrepreneur is required to perform some legally significant action. At this point, the registration process can be considered complete.

However, you may have to contact the tax authorities again. For example, with an application to switch to the simplified tax system, if this was not done immediately during the registration process.

There is not much time allotted for this, only five days. If you do not meet this deadline, then the next time you will be able to submit such a notification only at the end of the year.

The modern system of interaction between government services is structured in such a way that papers from the tax office on the registration of a citizen as an individual entrepreneur will be transferred to other authorities automatically.

But you won’t be able to avoid visiting them at all. You can only receive the necessary notifications in person.

Do I need to go to the Pension Fund?

One of the places that receives information from the Federal Tax Service about the registration of individual entrepreneurs is the pension fund.

A notification of registration will be required from this organization, and you can obtain it at the local Pension Fund office.

To do this, you will need to provide copies of documents such as:

• passport;
• SNILS;
• USRIP extract;
• state registration certificate.

This list concerns directly the individual entrepreneur himself, and he will pay contributions to the pension fund only for himself based on the notification.

Exactly until he signs his first employment contract as an employer. If this happens, then you need to go to the pension fund and register there as an employer.

Medical insurance

The entrepreneur's next visit will be to the insurance company to issue a policy. The tax service transmits information about registration to the compulsory medical insurance fund, as well as to the Pension Fund.

After that, a notification from the Compulsory Medical Insurance Fund arrives at the address of the individual entrepreneur indicated in the application of the Federal Tax Service.

With this letter, as well as with all the registration information, you need to go to the nearest company that issues compulsory medical insurance policies.

There are no additional costs required for this.

For what

A compulsory medical insurance policy is required to receive free medical care.

More precisely, conditionally free, because individual entrepreneurs annually contribute a certain amount to the Compulsory Medical Insurance Fund.

Having a policy allows you to make an appointment with a therapist or specialists in a clinic, call a doctor at home, take tests, undergo an examination, etc.

Without it, you will have to pay the full price for all these services. However, you will still have to pay the compulsory medical insurance contribution. So it makes sense to take out a policy after all.

difference when hiring employees

The main difference between an individual entrepreneur is the amount of contributions to the Compulsory Medical Insurance Fund.

If he pays a fixed amount for himself, then for hired employees - a certain percentage of the salary fund. In 2019 it will be 5,1% .

The obligation to obtain compulsory medical insurance policies for employees also falls on the entrepreneur himself.

term

The legislator does not establish any mandatory deadline for contacting an insurance company to issue a compulsory medical insurance policy.

The need to register with the Compulsory Medical Insurance Fund has disappeared since 2011 year.

The information is transmitted directly from the tax service and the entrepreneur receives a notification from the Compulsory Medical Insurance Fund by mail.

The main thing for individual entrepreneurs is to transfer contributions to this fund on time.

Responsibilities according to the type of activity

The steps listed above are mandatory for any individual entrepreneur, no matter what field of activity he chooses.

But there are a number of activities that will require additional permits or registration notices. As a rule, these are supervisory authorities and the Federal Tax Service.

stamp and cash register

A seal and a cash register are among the optional attributes of an individual entrepreneur.

A seal will be required only if strict reporting forms or work books are expected to be filled out.

Also, its presence may be a prerequisite for opening a current account by the bank.

Or the entrepreneur himself may consider that his own seal will add solidity to his documents.

There are no requirements for seals that must be complied with.

Unless there is a ban on the use of special symbols, such as the state emblem, without obtaining permission. Individual entrepreneur stamps can be made by any company specializing in this service.

A cash register will be required for those individual entrepreneurs who decide to open a retail outlet. Its acquisition is subject to many formalities, the main of which is registration with the tax office.

In order to do this, you will first need to not only buy the cash register itself, but also enter into an agreement for its maintenance with a specialized company.

Registration of a cash register is carried out at the place of residence of the individual entrepreneur.

Rospotrebnadzor

The notification of a public service such as Rospotrebnadzor about the start of work replaced 2009 numerous approvals throughout the year.

The notification is written in paper form or by filling out an electronic form. You can submit it online, by email, in person, through a representative or by registered mail.

Rospotrebnadzor maintains a special register where information about individual entrepreneurs is entered into ten days term.

The list of activities, upon the actual commencement of which it is required to notify the supervisory authority, is listed in
These activities include:

• hotel services;
• production and repair of clothing, shoes, furniture;
• hairdressing services;
• catering;
• retail wholesale trade;
• transportation, etc.

In solving such a complex issue as choosing a tax when registering an individual entrepreneur, this article can help you:

If you are interested in how to obtain an extract from the Unified State Register of Individual Entrepreneurs, then the information you need is located

The procedure for registering individual entrepreneurs in Rosstat is described in detail

Rospromtest

When starting an individual entrepreneur’s activity, you should decide: do its products or equipment require certification by Rospromtest?

Many types of products have their own legislative norms for mandatory certification procedures.

You need to contact Rospromtest if your products or equipment are subject to:

• mandatory certification;
• mandatory certification in the field of fire safety;
• declaration of conformity;
• compliance within the framework of technical regulations of the Customs Union;
• for products imported from abroad: confirmation of quality and safety with a registration certificate (its number is entered in the customs declaration).

If individual entrepreneurs’ products do not need to be certified or declared, Rospromtest offers a voluntary certification service.

If the product is tested positively by Rospromtest, the individual entrepreneur will be issued a certificate of conformity, which may well be useful to him in transactions with serious partners.

Social Insurance Fund

An entrepreneur is required to register with the Social Insurance Fund if he is an employer.

In this case, the Labor Code imposes the obligation of social insurance on employees.

Therefore, you will need to register with this fund as an employer, and then regularly make contributions from the employees’ payroll.