What is needed to open an individual entrepreneur? Subtleties and nuances. How to open an individual entrepreneur yourself: step-by-step registration instructions and sample documents How to open an individual entrepreneur instructions
So, you have decided to open your own business project and become an individual entrepreneur. In this article we will discuss what is needed to open an individual entrepreneur. Some people believe that opening an individual entrepreneur begins with registration. But this is a false statement. First of all, to open an individual entrepreneur, you need to think through all the details of creating your project and possible options his further development, draw up a business plan and only then prepare to register an individual entrepreneur with the Federal Tax Service.
Opening conditions
By law Russian Federation Any adult and capable citizen of the Russian Federation or a citizen of another country who permanently lives in the territory of the Russian Federation can become an individual entrepreneur.
“What does it take to open an individual entrepreneur under the age of 18?” is a question often asked by teenagers who want to start their own business. There are mitigating circumstances for such cases. Thus, it is allowed to register as an individual entrepreneur at the age of 16 years or older if the person is recognized as legally competent by a decision of the court or authorized guardianship authorities.
Also, a teenager from 14 to 16 years old can become an individual entrepreneur if his parents have given written consent to this.
It is prohibited for employees of security agencies and the prosecutor's office, military personnel, state and municipal employees to register as individual entrepreneurs.
How to prepare for registration - requirements
Let's look at what is needed to open an individual entrepreneur in the Federal Tax Service and where to start preparing the documents. There are two options for resolving this issue. The first is to collect and prepare all the documents yourself, the second is to use the services of companies that specialize in this. To be honest, the difference in money is not very big, and the registration procedure is not that troublesome. Below we suggest that you familiarize yourself with the basic requirements for individual entrepreneurs.
Documents for opening an individual entrepreneur
One of the most important conditions for opening an individual entrepreneur is the availability of the necessary documentation. The package of documents for opening an individual entrepreneur consists of:
- Applications for opening an individual entrepreneur according to form P21001 (in one copy; if the application is submitted in person, then notarization is not required).
- A receipt confirming payment of the state duty - 800 rubles (this amount is integral part cost of opening an individual entrepreneur).
- Copies of the main page and the page with registration from the passport (you will also need to present the original);
- Copies of the TIN (again, when demonstrating the original, but this document is not mandatory, the main thing is to indicate the correct TIN, if it is assigned to you, in the application; if you haven’t received the TIN yet, it doesn’t matter: they will assign it to you and give you a certificate along with documents confirming registration of individual entrepreneurs);
- Applications in form 26.2-1 (this is an application for the transition to a simplified taxation system, you can submit it within thirty days after the Unified State Register of Entrepreneurs entry sheet).
The last application in the list of documents for opening an individual entrepreneur is not mandatory and is submitted only at the request of the future individual entrepreneur.
If you submit documents not in person, but through a representative or send them by mail, you must have the signatures on the application and copies notarized.
For persons who do not have Russian citizenship, the necessary document for opening an individual entrepreneur is a copy of the certificate of his place of residence.
Rules and procedure for registering individual entrepreneurs
The procedure begins with an application to open an individual entrepreneur
I would like to dwell on some points regarding filling out the application on form P21001. It indicates the address of the enterprise and the home address of the individual entrepreneur, telephone numbers and data from the passport. After filling out the application for his back side You must sign; this must be done at the tax office in the presence of a tax inspector or in front of a notary if you do not plan to submit documents for registration in person.
One of the fields for filling out this document (Sheet A) is OKVED (All-Russian Classifier of Species Economic Activity), which indicates your activities. It is advisable to write more possible classifiers, because if you want to expand your field of activity, and the required classifier is not specified, then you will have to pay for the new kind activity and wait about five days for its entry.
Sheet B of the application is filled out at the tax office and returned to the applicant.
An example of a completed application for individual entrepreneur registration
How to avoid mistakes when filling out
Care and knowledge will always help you avoid mistakes when filling out any documents. But if you wish, you can always play it safe and contact specialists who will not only tell you what documents are needed to register an individual entrepreneur, but will also help you prepare them correctly, and, if necessary, represent your interests in communication with the tax authorities.
However, such services cost money, not very much, but for a beginning entrepreneur such expenses are often not very appropriate. Although there are two opposing points of view on this.
Firstly, many are sure that the process of registering an individual entrepreneur is best entrusted to professionals who will take care of all the paperwork and visiting authorities. Moreover, in case of any troubles, such as refusal of registration, the professionals will be responsible to the applicant.
Secondly, no less a number of beginning and existing entrepreneurs are confident that the documents necessary for registering an individual entrepreneur must be prepared and submitted to the Federal Tax Service on their own. Representatives of this position firmly believe that this is the only way to become a real businessman, who from the very beginning must rely only on himself.
Everyone is right in some way, but everyone chooses for themselves the option that is most acceptable: the main thing is that the documents are always in order.
Where and when can you register an individual entrepreneur?
Having collected all the documents, you need to contact the authorities tax office. A Federal Tax Service employee will check the documentation you have collected and provide a list of documents you submitted to open an individual entrepreneur, and will also inform you when it will be possible to pick up the completed Unified State Register of Entry (USRIP) entry sheet (by law, up to five days).
On the appointed day, you will need to come again to the Federal Tax Service and receive a registration sheet for the Unified state register individual entrepreneurs, and also sign in the journal about their receipt. As you can see, the period for registering an individual entrepreneur is not that long.
Online registration
The procedure for registering an individual entrepreneur has been greatly simplified due to the opening of an online registration resource. An absolute plus is that there is no need to go to a notary, fill out a paper form, pay state fees, and stand in long and tedious lines.
To register, you need to go through a simple procedure on the tax service website.
Having filled out the necessary fields regarding last name, first name, patronymic, identification number and passport data, we form an application, which also needs to be filled out.
In addition to personal data, you must indicate the OKVED code.
For those wishing to pay through a bank “the old fashioned way,” a receipt is generated for payment of the state fee for registering an entrepreneur. To those who have bank cards, or knows how to pay with a mobile phone, you don’t have to leave the house at all. Payment amount for this moment is 800 rubles.
After payment, you should wait for confirmation that the payment has reached the address and the application has been accepted. It should come with it to the address Email notification of when you need to come to the Federal Tax Service to complete the registration procedure. To do this, you only need to take with you your passport and the original payment receipt (if the payment was made through a bank).
How to start a business if you are a student: Video
Not all entrepreneurs, especially if we're talking about about small businesses and people who work for themselves and are ready to create a legal entity. A legal entity is subject to quite high requirements on accounting and tax reporting. Therefore, many small and medium-sized entrepreneurs put off registering their business until the last minute.
In order to bring this category of entrepreneurs out of the shadows, the Russian government created a special form entrepreneurial activity without creating a legal entity: individual entrepreneurship (IP). Let's take a closer look at who an individual entrepreneur is, what is needed to open an individual entrepreneur and how much this procedure costs.
| 1. Why is an individual entrepreneur better than an LLC? | 1. Ease of registration and liquidation of individual entrepreneurs. 2. Possibility of maintaining simplified accounting and tax reporting. 3. No need to contribute authorized capital. |
| 2. Is there financial state support for individual entrepreneurs? | Yes, an individual entrepreneur has the right to receive targeted financial assistance of up to 300 thousand rubles from the state in the first 2 years of its activity. There is also the opportunity to receive a subsidy of up to 50,000 rubles from the employment fund. |
| 3. Where to submit documents to open an individual entrepreneur? | Federal Tax Service of Russia (in person, by mail or online application on the website) MFC Public services |
| 4. What documents are required? | - a copy of the internal passport of a citizen of the Russian Federation - original receipt of payment of the duty - application of the established form, form No. P21001 |
| 5. How much does it cost to open an individual entrepreneur? | You only need to pay a state fee of 800 rubles. If you have an electronic digital signature, then you do not need to pay a fee when submitting online on the website of the Federal Tax Service of the Russian Federation and the State Services. |
| 6. Application for registration of individual entrepreneurs according to form No. P21001 | Application form |
| 7. Application for opening a bank account according to form No. 0401025 | Application form |
Opening an individual entrepreneur yourself: step-by-step instructions and necessary documents
There are three options for submitting documents: in person to the registrar, by mail and through the website of the Federal Tax Service of Russia. An important innovation that encourages the future entrepreneur to use electronic registration- absence of mandatory receipt of electronic digital signature for registration of individual entrepreneurs. The identity of the applicant is established at the stage of issuing a certificate of registration of individual entrepreneurs.The most convenient way to submit documents is through the official website of the Federal Tax Service of the Russian Federation, since this method:
- Minimizes errors when filling out an application.
- Allows you to prepare a package of documents for all methods of submitting documents - in in electronic format(with or without an electronic signature), for personal submission or by mail.
- In the presence of electronic signature, you can submit documents electronically without paying a state fee.
In addition to the website of the Federal Tax Service of the Russian Federation, you can submit documents through the MFC. But not all MFCs have concluded agreements with the Federal Tax Service, so before your visit it is better to clarify this issue by phone.
The State Services portal also provides the opportunity to submit documents for individual entrepreneur registration. The application process is very similar to filing through the Federal Tax Service website.
What documents are needed to open an individual entrepreneur?
- A copy of the internal passport of a citizen of the Russian Federation. A copy of all those pages that contain any information about the citizen is required.
- Original receipt of payment of the duty. The amount to be paid is 800 rubles. Payment details can be found on the official website of the Federal Tax Service of the Russian Federation. When submitting an application through the website, the system itself will generate a receipt.
- Statement of the established form (form No. P21001). Filling out this form is not that difficult, however, you should fill out all fields as carefully as possible and check the application for errors. Misprints, typos and corrections are not allowed, so it is better to fill out the application form in advance or fill it out on the website of the Federal Tax Service of the Russian Federation or the State Services portal.
The Tax Service periodically issues clarifications regarding OKVED codes, however, versions of the Classifier are constantly updated, which creates problems for entrepreneurs. Before you deposit OKVED codes in the appropriate column of the application, make sure that you are using OKVED current edition. Read more about OKVED.
The above documents are mandatory for implementation state registration. The absence of any of them is a reason for refusal of state registration. Refusal does not mean the absence of the right to appeal to the federal tax service again, collecting everything Required documents. The registrar’s refusal can be appealed in court, but it is more advisable to resubmit the documents.
An entrepreneur can switch to a simplified tax payment system. This will allow him to administer fewer taxes (from 6 to 15% depending on the subtype of the simplified tax system) and simplifies the management tax accounting. By paying income tax of 6%, you don’t have to keep tax records on expenses at all.
Thanks to the “single window” principle implemented in Russia, registration of individual entrepreneurs in all kinds of government institutions is carried out automatically.
Opening a bank account.
An entrepreneur has the right to independently choose the banking institution in which his current account will be opened. We recommend that you approach your choice of bank as seriously as possible, since possible problems With bank account can completely paralyze the activities of an entrepreneur. It is better to open an account in reliable state banks or banks with foreign capital. To open a bank account, you must submit a corresponding application to the banking institution.Individual entrepreneur or LLC: which is better for small businesses?
To create your own business, you need to choose the organizational and legal form of doing business. The legislation provides for a huge number of different options for organizing a business, however, the real choice for small and medium-sized businesses still consists of two forms: a company with limited liability(LLC) or individual entrepreneurship (IP).Why is an individual entrepreneur better than an LLC?
The advantage of individual entrepreneurship is the ease of creating a business. An individual entrepreneur does not create a separate legal entity with separate rights and obligations, but only expands his rights and obligations, extending them to the scope of entrepreneurial activity. The procedure for starting and terminating entrepreneurial activity of an individual entrepreneur is much simpler than the creation and liquidation of a legal entity.Also, the advantage of individual entrepreneurship is the ability to maintain the most simplified accounting and tax reporting, which allows individual entrepreneurs not to waste resources on tax administration.
In what ways is an individual entrepreneur inferior to an LLC?
It is necessary to take into account certain disadvantages of individual entrepreneurship. An individual entrepreneur, unlike the participants of an LLC, bears full property liability - if debt has arisen as a result of entrepreneurial activity, the individual entrepreneur bears financial liability to creditors with personal property.Another serious disadvantage of individual entrepreneurship is the difficulty of creating joint business. This problem is partially solved by concluding a simple partnership agreement, however, it is almost impossible to achieve the degree of integration that is achieved by creating an LLC.
Summarizing all the advantages and disadvantages, it is better to open an individual entrepreneur as the simplest and most understandable form of doing business for small businesses. If over time the need arises to expand business activities, you can always liquidate the individual entrepreneur and create a legal entity.
Who can become an individual entrepreneur?
Any fully capable citizen of the Russian Federation can engage in individual entrepreneurship. An individual entrepreneur can be not only a citizen of the Russian Federation, but also a foreigner or stateless person. The only condition is that such a person has the status of a resident of the Russian Federation, which must be confirmed by relevant documents.Current legislation does not imply any restrictions on opening an individual business if a person is officially employed.
Civil servants and people holding elected positions, judges and municipal service employees do not have the right to be an individual entrepreneur. If such persons are registered as individual entrepreneurs, there are grounds for dismissing them from work or terminating their representative mandate. State employees who are not government employees (doctors, teachers) have the right to become individual entrepreneurs.
By general rule, registration of individual entrepreneurs is allowed from 18 years of age. However, there are three exceptions to this rule:
- If a minor has been given full civil capacity by a court decision.
- If the parents do not object to such activities of the minor. Parental consent must be notarized.
- If a minor has entered into marriage and acquired full legal capacity.
State financial assistance: is it really possible to get it?
In the first 2 years of its activity, an individual entrepreneur has the right to receive targeted financial assistance in the amount of up to 300 thousand rubles (in Moscow - up to 500 thousand rubles). Such assistance has a specific purpose and can be spent on paying rent, equipping new jobs or purchasing fixed assets and can be a good help for starting a business. The condition for obtaining is the search for additional financing and the provision of a high-quality business plan.You can also receive a small subsidy (up to 50,000 rubles) from the employment fund. To do this, you need to officially become unemployed, refuse the job offered by the state, and then create your own business. Since the state saves money on monthly payments to the unemployed, the employment fund pays a start-up entrepreneur up to 50,000 rubles as a one-time payment financial assistance. The procedure for obtaining this subsidy is quite complicated, so not everyone takes advantage of this opportunity.
The state can provide assistance to certain areas of business activity by establishing a preferential rental rate (as is the case with educational institutions) or special mode taxation (agriculture).
Opening an individual entrepreneur is associated with a huge number of nuances, ignorance of which can lead to a number of problems. Simplification of all registration procedures allows you to open an individual entrepreneur yourself, without spending money on intermediaries. Opening an individual entrepreneur will cost 800 rubles (fees). Don't forget that you can!
Having received the right to conduct business activities after state registration. To open an individual entrepreneur, you need to fill out application P21001 and submit it to the tax office.
Step 2. Select activity codes according to OKVED
Before filling out an application to open an individual entrepreneur, decide what kind of business you will start. Business activity codes are selected from a special classifier, use ours for this. If you use to prepare documents, you will be offered a drop-down list, which will make your work on selecting codes even more convenient.
On one sheet A of the application, you can indicate 57 activity codes, and if one sheet is not enough, then you are allowed to fill out additional ones. Only those OKVED codes that contain 4 or more digits are indicated. Select one code as the main one (the type of activity for which the main income is expected to be received), the rest will be additional. You are not required to operate on all specified codes, but we recommend registering only those codes that you plan to work with. Later, if you change the direction of your business, you can add them.
Step 3. Fill out the application form P21001
You must submit an application to switch to the simplified tax system within 30 days after opening an individual entrepreneur, but you can do this when submitting documents for registration. If you decide to register an individual entrepreneur using our service, the program will prepare an application for you to switch to a simplified system.
Step 6. Collect a package of documents and submit it to the registration authority
Check that to open an individual entrepreneur you must have the following documents prepared:
- application for registration of individual entrepreneurs in form P21001 - 1 copy;
- receipt of payment of state duty - 1 copy;
- copy of the main identification document - 1 copy;
- notification of transition to the simplified tax system - 2 copies (but some Federal Tax Service Inspectors require 3 copies);
- power of attorney, if documents are submitted by an authorized person.
If the method of submitting documents is through a proxy or by mail, then application P21001 and a copy of the passport must be notarized.
To open an individual entrepreneur, you will additionally need the following documents:
- copy of the document RVP or residence permit - 1 copy;
- notarized translation of a foreign passport - 1 copy.
You can find out the address of the tax office where individual entrepreneur registration takes place at your place of residence or stay through the Federal Tax Service service. When submitting documents, you will receive a receipt from the registration authority confirming acceptance of the application to create an individual entrepreneur.
Step 7. After registering an individual entrepreneur
In 2020, no more than 3 business days after submitting documents. In case of successful registration, the Federal Tax Service sends to the applicant’s e-mail in electronic form a record sheet of the Unified State Register of Individual Entrepreneurs in form No. P60009 and a certificate of registration with tax authority(TIN), if it has not been received previously. You can receive paper documents only upon request of the applicant to the Federal Tax Service or the MFC.
Congratulations, you are now an individual entrepreneur! We hope that our step-by-step instruction I helped you on registering an individual entrepreneur in 2020!
What to do if you have been refused registration as an individual entrepreneur or LLC? From October 1, 2018, the applicant can again submit documents for registration of an individual entrepreneur or LLC. You must contact the Federal Tax Service within three months after the decision to refuse is made, and this can only be done once.
Every extraordinary person, endowed with the ability to make money in a different way than the majority of officially employed people, is mercilessly pressed by society. This is all because “this is not the way we do things,” “everyone works, so should you,” “you will be left without a pension, you are guaranteed a hungry old age,” etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. In this case, the work experience will begin from the date of registration, and social guarantees for a comfortable old age are provided. Ideal option for freelancers.
Opening an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity provides new business opportunities and allows you to additionally attract third-party capital from investors. There are many advantages, and for each type of activity, for each individual entrepreneur they are different.
We present you with step-by-step instructions for opening an individual entrepreneur from scratch.
Package of documents for opening an individual entrepreneur
By the way, about types of activities. The OKVED classifier contains a complete list of them, and before writing an application you will need to familiarize yourself with it and select several types “for yourself.” It’s better to choose several, with perspective for the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state fee. The very first OKVED code you choose must correspond to the main type of activity, the rest must be additional or related. If in doubt, you can consult a specialist.
The correct choice of OKVED is not a simple formality: there are a number of types of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.
The application is filled out using form P21001 (can be obtained from the tax office or downloaded on the Internet). Your personal data and pre-selected OKVED codes are entered there. If you submit the application yourself (not by mail or through a proxy), then the signature does not have to be certified by a notary, although in order to avoid errors when filling out (and there can be many of them, despite the apparent simplicity of the document), it is still recommended to contact this specialist . This will cost several hundred rubles: a very reasonable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.
The state fee for opening an individual entrepreneur is now 800 rubles. This payment can be made at any bank branch, the main thing is not to lose the receipt. So, what does the package of documents submitted to the tax office include:
- Application for registration of individual entrepreneurs;
- Copies of all passport pages (including blank ones);
- Copy of TIN (if any);
- A receipt for payment of a contribution to the treasury, that is, state duty.
If you do not have a TIN, then at the same time you can submit an application for registration, although usually this document is done when the registration of an individual entrepreneur is already underway (within 5 days after submitting the corresponding application), or even after the completion of registration. This point can be clarified with a tax inspector.
Application for registration of individual entrepreneur
Please note: you need to submit documents to the Federal Tax Service according to your registration address, that is, taking into account the territorial affiliation of the tax office. Otherwise, your application will be rejected and you will waste time.
So, the reasons for refusal to register an individual entrepreneur:
- The wrong body of the Federal Tax Service was chosen;
- Documents are drawn up incorrectly;
- Not the entire package of documents is presented;
- From the day you were declared bankrupt (according to the previous type economic activity) one year has not yet passed;
- The ban imposed on your business activities by the court remains in force.
In addition, for a person who has not reached the age of majority, there must be a conclusion from the court or guardianship authorities, indicating that he has reached a state of full legal capacity. Marriage by a person under 18 years of age is also considered a condition for the possibility of opening an individual entrepreneur.
In all other cases, subject to consultation with a notary regarding filling out an application for registration of an individual entrepreneur, you are guaranteed a positive answer. The deadline for registering an individual entrepreneur with the tax office is five working days. You will receive two documents: OGRNIP and Unified State Register of Individual Entrepreneurs plus TIN, if a corresponding application has been submitted. They can be delivered to you either personally or by post to your place of residence. It's better, of course, to take it securities on one's own.
Registration of individual entrepreneurs with the tax office
Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (“simplified system”), but please note that since 2013 it has been called the patent tax system. If you plan to work closely with companies that take VAT into account in their prices, then you are better off choosing the OSN (main system). Then the income tax will not be 6%, as in the case of the simplified tax system, but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan to hire more than 15 employees, OSN cannot be avoided. UTII (“imputation”) is now rarely used; this issue is resolved by the municipal authorities.
If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax of 5-15% rather than 6%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult with an economist.
When choosing a tax system other than the OSN, which is applied by default, you will need to write a corresponding application, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business activity.
Registration of individual entrepreneurs in the Pension Fund of Russia and the Social Insurance Fund
After receiving the relevant documents, you will need to contact Pension Fund. The tax office will inform you about the “birth” of a new entrepreneur immediately, but you will need to come to clarify the amount of mandatory monthly insurance contributions, which will ensure your retirement future. To obtain the necessary details you will need copies of the following documents:
- OGRN;
- EGRIP;
- SNILS;
- Passport.
If you hire employees (become an official employer), then the Pension Fund additionally provides employment contract, employment history and SNILS (payer certificate), and in addition, you will also have to register with the Social Insurance Fund. You can register with the Social Insurance Fund ( social insurance) and in the event that you personally need vacation, maternity leave or sick leave. In a word, registration with the Social Insurance Fund provides additional social guarantees. Contributions to both the Pension Fund and the Social Insurance Fund can be paid either every month, or you can immediately pay the amount for the whole year. Our staff will help you calculate it. The total payment is usually just over 1000 rubles.
Do I need a current account for an individual entrepreneur?
Additionally, you will have to register with Rosstat. This will also take a maximum of a few days, and at the end of the procedure you will receive a statement that you will need to present to the bank when opening a current account (s/c) for an individual entrepreneur. R/s is not prerequisite registration of individual entrepreneurs, however, if you plan to receive significant amounts from counterparties under one agreement, the law obliges you to complete this formality. Yes, and it will be more convenient for you. After opening the account, you will be connected to the client-bank service for convenient making payments (and accepting them) by bank transfer.
How much does it cost to open a sole proprietorship?
If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2,000 rubles, including state fees and overhead costs (notary, photocopies, etc.). If you open a bank account, add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.
If you contact an office that will do everything for you, then opening an individual entrepreneur will cost you 5000-7000 rubles.
It is done
After all the formalities have been settled, you can safely begin to exercise your rights as an individual entrepreneur, without forgetting, however, about your responsibilities. If you choose the simplified tax system, it is quite possible to conduct tax reporting yourself, the same applies to UTII, but to work on the main system, entrepreneurs usually hire an accountant. Depending on the chosen system, the duration of the reporting period can be different: once a month, once a quarter or once a year.
Video about step-by-step registration as an individual entrepreneur:
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The first question that interests all future entrepreneurs is how much it costs to open an individual entrepreneur. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not complicated and at the same time allows you to save up to 8,000 rubles on fees for lawyers and a notary. depending on the region.
The second question is what documents are required to open an individual entrepreneur. Here, too, everything is extremely simple; to register an individual entrepreneur, all you need is a passport and TIN, if available. Registration of individual entrepreneurs is carried out only at the place of registration of the individual. persons (registration in passport), and an individual entrepreneur can conduct his activities throughout the territory of Russia.
The third question is how long it will take to open an individual entrepreneur. The registration period for individual entrepreneurs is established by law and is equal to 3 working days. After receiving documents confirming the registration of an individual entrepreneur, you can immediately begin work.
The final fourth question is what to do after registering an individual entrepreneur and what taxes the individual entrepreneur pays. The entire procedure for opening an individual entrepreneur on your own for free, as well as the sequence of actions after opening an individual entrepreneur, is presented in our complete step-by-step instructions for opening an individual entrepreneur in 2020.
How to open an individual entrepreneur step by step instructions 2020
Step 1. Prepare application P21001 to open an individual entrepreneur
Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is correct filling applications for state registration of an individual as an individual entrepreneur in form P21001, an error in which may lead to a refusal to register an individual entrepreneur. You enter the necessary data directly through the website pages and at the output you receive documents ready for printing and submission for state registration of individual entrepreneurs.
One of these services was implemented by our partner - Online service for preparing documents for individual entrepreneur registration in 15 minutes. The service is provided free of charge.
Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and in the future submit them for state registration at a time convenient for you.
You can also fill out an application for opening an individual entrepreneur yourself. To do this, you need to download the form P21001 application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@.
Please approach the issue of filling out this application with full responsibility, because new form P21001 is machine-readable, which means that any deviation from the standard may result in a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and submit the application again, and also pay the state fee of 800 rubles again.
Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not filling up.
TO choice of OKVED you should approach it carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there will be no questions or complaints from regulatory agencies. First familiarize yourself with the types of activities prohibited for individual entrepreneurs.
Attention! One code must contain at least 4 digital characters. Additional codes are entered line by line from left to right.
4. On Sheet B of the application we indicate the procedure for issuing documents and a contact telephone number. Fields Full name and the applicant's signature are filled out only by hand in black ink in the presence of a tax inspector when submitting an application for state registration. You do not need to have your signature certified by a notary when submitting documents for individual entrepreneur registration in person.
Attention! We print out the completed application P21001 in one copy. Two-sided printing statements are prohibited. The completed application sheets do not need to be stapled or stapled.
If you have any difficulties filling out the application form P21001 or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for individual entrepreneur registration provided by our partner.
Step 2. Select an individual entrepreneur tax system
You need to decide on the taxation system before submitting an application to open an individual entrepreneur, since the regime will be applied from the date of registration of the individual entrepreneur. Notification of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.The best option for starting individual entrepreneurs is one of two types of simplified tax system (STS):
Income (STS 6%)- 6% is paid on the entire amount of income, while expenses are not taken into account at all and do not affect the amount of tax.
Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference in income and documented expenses. The rate is 15%, but in the regions of power for different types activities, it may be reduced (the rate should be checked in the regional law).
You can read about the patent taxation system (PTS) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application to switch to UTII is submitted only when you actually begin to carry out “imputed” activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to submit an application for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.
Step 3. Pay the state fee for opening an individual entrepreneur
The state fee for opening an individual entrepreneur is 800 rubles. To generate a receipt for payment of state duty, use the Federal Tax Service “Payment of state duty” service. Tax details are entered automatically when the state fee is generated in accordance with the address you entered. After generating the receipt, all you have to do is 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 Federal Tax Service partner banks, thus eliminating a trip to the bank.
Step 4. Check the package of documents for opening an individual entrepreneur and take it to the tax office
You must have an application for registration of an individual entrepreneur (one copy), a notice of transition to the simplified tax system (two copies), an original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service, in the presence of a tax inspector, fill out the Full Name field with a pen and black ink. and place the applicant’s signature on Sheet B of application P21001. As a result, the inspector will issue you a receipt for the documents submitted by the applicant to the registration authority.
You can find out the address, work schedule and telephone numbers of the tax office at your place of registration using the “ ” service.
You can track the state of readiness of documents using the service “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.”
Step 5. Take documents confirming the opening of an individual entrepreneur from the regulatory authorities
After 3 working days, documents on registration of individual entrepreneurs (provided that the documents submitted for registration are completed correctly) will be ready.
To receive them, you must have a passport and a receipt for receipt of documents with you (issued by an inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);
Upon successful registration of an individual entrepreneur, you will be given the following documents:
Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number individual entrepreneur);
Certificate of registration - a document confirming the assignment of a TIN (taxpayer identification number). It indicates the Federal Tax Service to which you will need to report, your Taxpayer Identification Number (TIN) and the date of registration;
Record sheet of the Unified State Register of Individual Entrepreneurs (USRIP record sheet).
The application of the simplified tax system will be confirmed by the second copy of the notification (you submit two copies when registering an individual entrepreneur; one with a tax mark remains with you). If necessary, you can additionally request an information letter from the Federal Tax Service on the application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.
Step 6. Wait for a response from the Pension Fund regarding the registration of individual entrepreneurs
After registering an individual entrepreneur, the information is automatically transferred to the Pension Fund, where the entrepreneur is also registered. This is necessary to pay fixed individual entrepreneur contributions. You will receive registration documents by mail to your registration address. If you do not receive a response from the fund within a month, you should contact the Pension Fund (in person or by phone). You may need to come to the Pension Fund to obtain documents.
You will need to take with you:
A copy and original of the Individual Entrepreneur Registration Certificate (the document where the OGRNIP number is indicated);
A copy and original of the USRIP entry sheet.
An individual entrepreneur without employees is not registered with the Social Insurance Fund.
Step 7. Obtain IP statistics codes
A notification (letter) about the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not required to be received. But, in it, among other codes, an important code is indicated - OKPO, which is needed when preparing reports. In addition, some banks still require notification of codes when opening a current account. Therefore, it is better to have this document in hand. You can receive and print a notification with statistics codes yourself on the website or by contacting your Rosstat branch.
Step 8. Make an IP stamp
The use of seals is gradually being phased out and individual entrepreneurs are not required to have one. However, in some cases a seal is still required (for example, when issuing a power of attorney to the court). In addition, business customs still retain the memory of seals. Counterparties will trust and believe your documents more if they are stamped. Therefore, we recommend making an IP stamp. There are no requirements for the impression; usually stamp manufacturers have ready-made forms and samples of impressions. In the future, you can use your stamp as needed.
Step 11. Decide whether you will have employees
If an individual entrepreneur will hire employees (under an employment or civil contract), then it is necessary to separately register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund. It is not necessary to do this directly when registering an individual entrepreneur. When the need for workers arises, before concluding the first contract with an individual. an individual entrepreneur must go through the registration procedure as an employer with the Pension Fund of Russia and the Social Insurance Fund. Registration as an employer and the presence of employees will require you to submit additional reports to the Pension Fund and the Social Insurance Fund.
Step 12. Send a notification about the activities of the individual entrepreneur
The commencement of certain activities must be notified. The notification is submitted not upon the fact of indicating the OKVED code in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.
The notification is submitted by individual entrepreneurs working in the field retail, providing transport services and services to the population ( individuals). Full list specific types activities that need to be notified are contained in Appendix No. 1 to the Rules approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.
Step 13. Choose where to keep documents and how to submit individual entrepreneur reports
You should keep records of your activities from day one. The book of accounting for income and expenses is maintained according to established rules; transactions performed, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) must be made at the end of the current quarter.
The options may be the following:
Hire an accountant;
Understand everything yourself, keep accounting in Excel, and submit reports personally to the Federal Tax Service or send by mail;
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