Open ip by yourself step by step. How to open an IP - instructions and necessary documents

You have decided to start your own business: you have an idea, a plan and agreements with investors. It would seem that it remains only to take and do. But the most unpleasant thing begins - paperwork. We have put together a checklist to help you. Follow the steps in order, and you will register an IP yourself.

How much does it cost to open a sole proprietorship in 2020

• free of charge if documents are submitted electronically, through the MFC or a notary;
• 800 rubles, if you submit documents in person;
• 1,000 -1,500 rubles - for a notary, if documents are submitted by mail or through a representative. When visiting the tax office in person, it is not necessary to certify the application with a notary.

Step 1: Choose a taxation system

Decide in advance how you will pay taxes in order to submit an application for choosing a taxation system along with the registration documents.

Now in Russia there are 6 systems of taxation. We recommend paying attention to the simplified tax system, UTII and the patent. They are designed specifically for small businesses to reduce the tax burden and simplify accounting.

Step 2: Determine your type of activity according to OKVED

In the documents for registration as an individual entrepreneur, you must indicate the code of activity according to the OKVED directory. Identify a few codes that you are or will be doing.

Step 3: Prepare documents for registering an individual entrepreneur in the tax

To register an individual entrepreneur, you will need the following documents:

• Passport with a photocopy or its notarized copy.
• Application for state registration. If you send documents by mail or hand over through a representative, certify the application with a notary.
• Receipt of payment of state duty 800 rubles.
• Copy of TIN certificate. If it is not there, then the TIN will be assigned to you during the registration process.
• Power of attorney for a representative, if someone will hand over documents for you.
• Notification on the application of the simplified tax system, if you have chosen this system of taxation. Prepare two copies. One will be taken by the tax office, and the second will be marked with the acceptance of the application.

Step 4: Submit documents to the tax office, MFC or electronically

The second way to apply for registration as an entrepreneur is through the MFC (multifunctional center of public services). There are such centers in every region. Call the MFC in advance and check if they accept documents for registration. Not everyone does this. MFCs in Moscow accept documents only if there is a residence permit in the Basmanny district.

If it is not possible to come in person, send the documents to the tax office by mail in a valuable letter or submit through a representative by proxy. But before that, certify the application and a copy of the passport with a notary.

The tax office will give you a receipt on receipt of documents. Save it, you will need it when you pick up documents on registration of IP.

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What to do after registering an IP

• . For 7 lessons, he will help you figure out how, when and what reports to submit, how to draw up documents, how to properly receive money from clients.
• Get a year in Elba as a gift - a web service that counts taxes and helps you submit reports via the Internet. For entrepreneurs without an accountant and accounting knowledge. We give young entrepreneurs who are under 3 months old a year of service at the Premium tariff. This is the most complete tariff: it includes tax calculation and reporting for individual entrepreneurs and employees, preparation of documents for transactions, work with goods and accountant consultations.

Over the past two years, the procedure for registering IP has changed significantly. First of all, it influenced.

• The tax authorities and the MFC switched to electronic interaction when registering legal entities and individual entrepreneurs, without duplicating documents on paper.

This speeded up the registration process: by applying to the MFC with an application for state registration, the applicant receives an answer in the same time as when applying to tax authority— three business days upon initial registration. When applying to the tax response on state registration, you can get e-mail, which eliminates the need to re-visit the inspection.

• When re-submitting documents for state registration due to an incomplete set of documents or errors in registration, you do not need to pay a state duty.
• Informing about the upcoming registration takes place through the website of the Federal Tax Service: you can subscribe to receive information by e-mail.
• There are new grounds for refusal of registration.

This is non-compliance with the requirements established during the execution of documents, and the submission of documents with inaccurate information ().

• From January 1, 2019, IP registration began to be carried out free of charge, without a state fee, but on condition that the package of documents required for this is submitted to the registration authority in electronic form- through the website of the Federal Tax Service or the State Services portal.

Appropriate changes have been made to . The state duty is not paid when submitting documents for state registration through the MFC or a notary.

Documents on state registration of individual entrepreneurs from 2020 can be received by e-mail

You can receive IP registration documents by e-mail, regardless of how the application was submitted to the registration authority - on paper or in electronic form.

Now, when submitting documents on paper or sending them through the MFC or a notary, documents on state registration of IP will be issued by e-mail, which is indicated in the application for registration.

If a paper analogue of the documents is still required, then you have the right to apply with a request to the registration authority (at the MFC or the notary who sent the documents for registration).

Application method and list of documents for IP registration in 2020

To register as an individual entrepreneur, you need to fill out and submit to the tax office and attach a copy of your passport and a receipt for payment of state duty for 800 rubles. (if registration documents are not submitted in electronic form). You can generate a receipt on the website of the Federal Tax Service using the service "Payment of state duty". In some regions, you additionally require to attach a copy of the TIN certificate.

Yevgeny Leonov, a lawyer at Prioritet, draws attention to the fact that you can choose the most convenient way to submit documents:

• Personal submission of documents. Nothing needs to be notarized. The applicant personally submits a package of documents to the registering tax authority (in a specially authorized for the registration of entrepreneurs). If everything is in order with the documents, then in three working days the documents will be sent to your address and by mail.
• Submission through a representative under a notarized power of attorney. A package of documents for registration of an individual entrepreneur submits and receives an authorized representative of the entrepreneur. In this case, you must contact a notary to certify a copy of all pages of the entrepreneur's passport and make a notarized power of attorney for the representative who will submit and receive documents.
• Submission of documents through the multifunctional center providing public services(MFC). A package of documents can be submitted through the offices of the MFC, which are usually located closer than the tax registration office. Documents are provided by the tax authority at the place of permanent registration. You can pick them up in person or through representatives, it is also possible to send them by mail. It is better to clarify information about the provision of this service in a particular MFC in advance on the MFC website.
• Electronic submission documents. If you have, then documents can be transferred to the tax authority remotely (in in electronic format). Also, documents for registration of individual entrepreneurs via electronic communication channels, after certification of the application and passport, can be sent by a notary. In this case, you do not need to pay the state duty.

So, you can send an application for registration of an individual entrepreneur through the public services portal. To do this, fill out an electronic application on the public services website, sign it and send it for consideration. AT Personal Area information will come from the tax authority on the signing and receipt of documents on registration of IP.

• By mail with declared value and attachment description. With this method of submitting documents, an application for registration of an individual entrepreneur and a copy of a passport are also subject to mandatory certification by a notary.

After the state registration of the individual entrepreneur, the registering tax office will issue to the entrepreneur a USRIP record sheet and a notification of tax registration. Additionally, a certificate of tax registration may be issued, provided that the individual entrepreneur did not receive it before registration.

From January 1, 2017, a certificate of state registration of an individual entrepreneur (OGRNIP) is no longer issued, and a certificate of tax registration (TIN) is issued not on a secure tax form, but on a regular A4 sheet.

Commentary by Kristina Tokareva, Head of Business Registration at Urvista Law Firm:

To submit documents through the public services portal, you need to register on their website, and it will take certain time. You will also need to obtain an electronic signature. In this case, you can submit documents even from a mobile phone.

There are some peculiarities in registering an individual entrepreneur through the MFC: documents can be submitted there only from the age of 21, but you still need to receive them at the tax office. The downside is that MFC employees may not be aware of the requirements for registration documents and will not be able to answer applicants' questions. The advantage of registration is that there are many MFCs and there are fewer queues than at the tax office.

They can refuse to register an individual entrepreneur if you submitted documents to the wrong tax office, submitted an incorrectly completed registration form, or apply for prohibited activities. There are, of course, unique refusals: if the individual entrepreneur has forgotten that he is already an individual entrepreneur and submits documents again, or if the court declared the applicant bankrupt.

Ilya Sergeev, lawyer at Modul. Accounting»

When choosing OKVED codes, you should pay attention not only to your current activities, but also to what you will be doing in the future. For convenience, it is best to indicate as many codes as possible so that later, when changing the type of activity, you do not have to supplement them, otherwise you will have to submit documents to the tax office again. Check if the activity you have chosen is not subject to licensing.

The OKVED code in the application for registration must contain at least four characters. All entrepreneurs have the right to engage in any activity not prohibited by law, even if OKVED codes, corresponding to this activity, are not included in the USRIP. For failure to report on the implementation of activities, the codes for which are not included in the USRIP, a fine of 5,000 rubles is provided. Most often, errors relate to just incorrectly selected OKVEDs.

Kristina Tokareva, Head of Business Registration Department law firm Urvista

The entrepreneur needs to choose the main OKVED code, from which it is planned to extract maximum profit. There can be as many additional OKVED as you like, but it is better to limit yourself to the list of activities that you will really be engaged in. The type of activity must contain at least four digits, otherwise the tax office will refuse to register.

Remember that the tax office penalizes for filling out the form incorrectly, even for an extra space. There are certain requirements for filling out, but not everyone reads them or often misinterprets them.

Daria Sergeeva, expert of online accounting "Kontur.Elba"

When filling out an application for registration of an individual entrepreneur, you will be faced with a choice of OKVED codes for your business. They are needed so that the state knows what you are doing. At this stage, new entrepreneurs often have questions. The OKVED reference book contains non-obvious wording that is difficult to correlate with your business.

It was easier to choose OKVED codes, for free. We have made a convenient selection of codes for common activities. You find your business with a familiar name, and we offer suitable OKVEDs.

Your taxation system, the amount of taxes and the amount of reporting do not depend on the selected OKVED codes. Pay special attention to the main OKVED code if you plan to hire workers. deducted from their salary insurance premiums. Contributions "for injuries" depend on the main OKVED code. The more “risky” it is, the higher the contribution rate will be.

What to do after registering an IP

Maria Makeeva, owner of the Fermarevo mini-farm (Novgorod region), explains the algorithm of actions after registering an individual entrepreneur. You need:

• Choose a taxation system. The default for a sole proprietor is set to general system taxation with the need to submit financial statements and declarations for several types of taxes. If you want to simplify your task and start small, you will have to immediately warn the tax office about your desire to choose a simplified taxation system or one of the special regimes (USN, UTII, patent) - this is given 30 days from the date of registration of the IP. or another tax regime can be submitted immediately in a package with an application for registration or later, upon receipt of documents.
• Order a print. You can simply sign documents, indicating separately its absence with the mark “without seal”. But if an entrepreneur orders a seal, then all documentation will have to be drawn up using it; without it, any application or contract will be invalid. If you decide to get a seal, then it is better to get it right away, so that later you do not have to redo the existing papers.
• Open a current account. A current account is not needed if you plan to receive cash payments from customers and the total amount of transactions does not exceed 100,000 rubles. If you need to accept payments in an online store and through POS-terminals from buyers' cards or transfers from other individual entrepreneurs and legal entities you can't do without a bank account.

You do not need to notify the tax office about opening a current account, credit institutions themselves will provide all the information about customer accounts. There are no penalties for late notification of invoices.

For a self-employed individual entrepreneur with a small monthly turnover, there are advantageous offers to open an account for free with a minimum maintenance fee.

• Register cash register. Cash register most often needed by those whose business is related to trade. But entrepreneurs need to pay attention to, which from July 1, 2019 obliges to use online cash desks when making settlements with the population of individual entrepreneurs on UTII providing services to the population, as well as individual entrepreneurs on UTII without employees, employed in retail and catering; IP on OSN and STS, which provide services to the population and issue BSO; IP on PSN with the types of activities specified in.

From July 1, 2021, online cash registers will be required to use individual entrepreneurs without employees in all tax regimes that:

• sell goods of their own production;
• provide services;
• perform work.

And how to get started with them.

• Obtain licenses and other permits. A license is required for entrepreneurs to tax, organize educational activities with hiring teaching staff, engage in private investigation and protection. The entire list of licensed activities can be viewed at.

Other activities need to be coordinated as well. So, an individual entrepreneur must get approval from the SES, the Ministry of Emergencies, environmental services and other inspectors in order to open food production, cafes or wholesale children's toys. It is necessary to deal with the issuance of permits and obtaining approvals even before the start of work in order to avoid penalties.

• Become registered with the Pension Fund and the Social Insurance Fund as an employer. The tax office transfers information about all registered individual entrepreneurs to extra-budgetary funds independently. A self-employed entrepreneur does not need to personally go there to register. All he has to do is pay his insurance premiums on time.
• Set up bookkeeping. In order not to run into a fine, you must immediately provide for the preservation of all primary documentation, the maintenance of BSO, compliance with cash discipline, and documentary support for any transactions.

Mistakes and difficulties

Alexey Golovchenko, Managing Partner of ENSO law firm

Registering an IP is a fairly simple process. But, despite the simplicity of the process, the IFTS may refuse you the state registration procedure due to an incorrectly completed application. It is necessary to clearly follow the instructions for filling out the documents, carefully study the sample filling, in case of questions, seek advice from the tax service.

The most common mistakes when filling out an application include grammatical errors, inaccuracies, typos, violation of text formatting rules, not filling in the required fields and not indicating the TIN, if any.

Airat Akhmetov, head of the legal department of the Business Services Center

If you, as an individual entrepreneur, intend to carry out certain types of entrepreneurial activity in the field of education, upbringing, development of minors, organization of their recreation and rehabilitation, medical support, social protection and social service in the field of youth sports, culture and art involving minors, refusal to register may be associated with a conviction or criminal prosecution for certain categories of crimes.

In other cases, the refusal to register an individual entrepreneur can be appealed. It is necessary to familiarize yourself with the grounds for refusal in the document to be issued by the tax authority, correct the mistakes made and submit the package of documents again.

It is also worth remembering the need to use codes according to (NACE Rev. 2).

Any resident can register as an individual entrepreneur Russian Federation over 18 years of age. Minors from 14 to 18 years old can also do this, but only with the consent of their parents, and, in this case, they will need additional documents.

2. What documents are needed for registration of IP?

• original passport (notarized copies of all pages of the passport, if you submit documents by mail or through a representative, as well as if you apply through the My Documents public services center);
• copies of all pages of the passport;
• Please note: if you are applying in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is put in the presence of the inspector tax service when submitting documents or in the presence of a notary."> completed application for state registration of an individual as an individual entrepreneur (form No. Р21001);
• a receipt for payment of the state duty (using the service on the website of the Federal Tax Service, you can generate a receipt for its payment at any bank or pay online);
• a notarized power of attorney for a representative (if you submit documents through a representative);
• For an applicant aged 14 to 18, one of the following documents is additionally required:
  • notarized consent of parents (legal representatives) to carry out entrepreneurial activities by a person registered as an individual entrepreneur;
  • a copy of the marriage certificate by the person registered as an individual entrepreneur;
  • a copy of the decision of the guardianship and guardianship authority or a copy of the court decision on declaring a person registered as an individual entrepreneur as fully capable.
  "> additional documents if a minor between the ages of 14 and 18 is registered as an individual entrepreneur.

Note! From January 1, 2019, when sending documents for state registration in electronic form, including through the My Documents public services center and a notary, it is not necessary to pay a state fee.

3. Where can I submit documents?

You can register as an individual entrepreneur at the place of registration indicated in the passport. If the place of registration is not indicated in the passport, then the state registration of an individual entrepreneur can be carried out at the place of residence. You can apply:

• personally or through a representative to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the website of the Federal Tax Service;
• online with special service on the FTS website. In this case, you will need a qualified;
• by mail with a declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, house 3, building 2, Interdistrict Federal Tax Service of Russia No. 46 for the city of Moscow. Within the territory of Moscow, documents can also be sent and received via DHL Express and Pony Express;
• through a notary in the form electronic documents signed with an enhanced qualified electronic signature (notary services are paid).

If you are registered at the place of residence in the Central, Southwest or Northeast administrative districts, an application for registration of an individual entrepreneur can also be submitted at the center of public services "My Documents":

• residents of the Basmanny district - in the center of public services "My Documents" of the Basmanny district at the address: Tsentrosoyuzny lane, house 13, building 3;
• residents of all districts of the Central Administrative District (including Basmanny) - in the center of public services "My Documents" of district significance in the Central Administrative District at the address: Presnenskaya embankment, house 2, shopping and entertainment complex "Afimall City";
• residents of the SWAD - in the center of public services "My Documents" of district significance in the SWAD at the address: Novoyasenevsky Prospect, Building 1, shopping and entertainment center "Spektr";
• residents of the North-East Administrative District - in the center of public services "My Documents" of urban significance at the address: Mira Avenue, house 119, building 71, pavilion of the All-Russian Exhibition Center No. 71.

4. When will the documents be ready?

The term for consideration of the application is 3 working days. You can find out if the documents are ready at the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 or online using a special service on the website of the Federal Tax Service.

You can receive ready-made documents by e-mail, by paper letter by mail, as well as at Inspectorate No. 46 (in person or through a representative) - depending on which method you indicated when submitting the application.

Note! Registration certificates individual entrepreneurs from January 1, 2017 are not issued. Based on the results of registration, you will receive a record sheet of the Unified State Register of Individual Entrepreneurs (EGRIP) and a notice of registration individual at the tax authority.

5. How to restore a certificate of registration of IP?

From January 1, 2017, certificates of registration of individual entrepreneurs are not issued. The Unified State Register of Individual Entrepreneurs is maintained in electronic form. You can only get the USRIP record sheet:

• in electronic form (registration is required on the website of the Federal Tax Service);
• on paper.

Providing EGRIP information online is free. To obtain an EGRIP entry sheet on paper, you will need to pay a state duty, as well as submit the following documents:

• identity document;
• written request (drawn up in any form);
• a receipt for payment of the state duty (using the service on the website of the Federal Tax Service, you can generate a receipt for its payment at any bank or pay online).

You can submit documents to the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46. Appointments can be made online on the FTS website.

You can also get information from the USRIP record sheet, for this you need to submit documents to.

6. Do I need to inform the tax office about changes in personal registration data?

If you have changed your surname, registration at the place of residence, passport, then you do not need to report this to the tax office. If you need to change other data in the registry (for example, you stopped doing one type of economic activity and started doing something else), then this must be reported to the tax office. Documents must be submitted within three working days from the date of change of information.

To make changes you will need:

• an application to amend the information about an individual entrepreneur contained in the Unified state register individual entrepreneurs (form No. Р24001);
• copies of documents on the basis of which changes will be made.

Documents can be submitted:

• personally or through a representative by a notarized power of attorney to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the website of the Federal Tax Service;
• by mail with a declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, house 3, building 2, Interdistrict Federal Tax Service of Russia No. 46 for the city of Moscow. (within Moscow, documents can also be sent and received via DHL Express and Pony Express);
• online using a special service on the website of the Federal Tax Service. In this case, you will need a qualified one.

It will be possible to receive the USRIP record sheet in 5 working days by mail or at inspection No. 46 (in person or through a representative), depending on which method you indicated when submitting the application.

In order to register as an individual entrepreneur, you need to send a package of documents to the tax office, which includes:

Application in the form P21001 - 1 copy.

Receipt of payment of state duty - 1 copy.

A copy of an identity document (passport) - 1 copy.

If you plan to work under the simplified taxation system, then you can immediately submit a notification for the application of the simplified tax system in two copies along with these documents.

Within 3 working days after receiving the documents tax office register you as an individual entrepreneur or refuse if there are reasons or documents are filled out with errors. After registration, the inspectorate will issue a notice to the newly minted individual entrepreneur about the registration of an individual with the tax authority and an extract from the Unified State Register of Individual Entrepreneurs. A certificate of registration of an individual entrepreneur on a tax form has not been issued since 2017.

Ways to send documents

There are several options:

Personal visit to the tax office. You take the documents to the tax office at the place of registration, and pick up the finished documents there. In this case, your costs will be limited to a state duty of 800 rubles.

Mail. You send documents to the tax office by registered mail with a list of attachments. The registration package of documents will also be sent to you by mail. Before sending the documents, you will need to certify each of them with a notary, and these are additional expenses in addition to the state duty.

Sending through a representative. Documents are handed over not by you, but by a representative who acts on your behalf by proxy. In this case, the application P21001 and a copy of the passport must be certified by a notary. You can pick up documents from the tax office yourself or also through a representative.

IP registration online. This option is a salvation for those who actually live and plan to conduct business far from the place of permanent registration, which means that they cannot personally appear at the tax office.

IP registration online through the website of the Federal Tax Service

You submit all documents through the website of the Federal Tax Service in electronic form, in the same way you receive documents from the tax office. In this case, you do not need to go to the IFTS personally. But this option is only available to those who have electronic signature, because Documents must be certified with digital signature when sent. If there is no electronic signature, you must first apply for its registration in a specialized organization, and pay for it at the organization's rates (about 1,000 rubles).

In order not to issue their own EDS, the future individual entrepreneur can apply to a notary to certify the documents of his EDS for a fee - notaries have such a right. Registration documents in this case will also come to the notary in electronic form.

Please note that there are two options on the FTS website:

"Submission of electronic documents to state registration legal entities and individual entrepreneurs. If you have an electronic signature and would like to open IP online without a personal visit to the tax office, you need to choose this option. You will need to upload scans of your passport, payment receipts, application P21001, and send them, assuring the digital signature.

"Filing an application for state registration of individual entrepreneurs and legal entities." This option is not IP registration online. So you can only fill out and send form P21001, that is, declare your intention to register as an individual entrepreneur. But this will not free you from the need to personally appear at the tax office with documents to prove your identity. Moreover, before sending such an application through the service of the Federal Tax Service, you will need to pay the state duty at the bank or directly on the website of the Federal Tax Service. Without this, it will not be possible to send an application through the FTS website.
After submitting the application, you will receive a notification from the registration authority with an invitation to contact the tax authority within 3 days. If you do not appear at the IFTS within the specified three days, your application will be canceled and you will have to submit a new one.

Filling out an application in the form P21001

All filling requirements are contained in Appendix No. 20 to the Order of the Federal Tax Service of Russia No. ММВ-7-6 / [email protected] from 25.01.2012 You need to adhere to them in order to avoid mistakes and not be denied registration.

Use the free document preparation service "My Case" to fill out an application in accordance with the requirements.

The form consists of 3 sheets with annexes A and B.

Russian citizens fill out the first two pages and both applications. The third sheet is intended only for foreign citizens and stateless persons, the rest are skipped. It indicates data on a document confirming the right of foreign citizens and stateless persons to reside on the territory of the Russian Federation.

The personal data of the future entrepreneur on pages 1 and 2 must be entered strictly in accordance with the passport data.

In Appendix A, you need to indicate the main code for the type of activity and several additional ones that the individual entrepreneur plans to do. When choosing codes, you must be guided All-Russian classifier types of economic activities OK 029-2014 (NACE Rev.2).

If there are many codes and one sheet A is not enough, take another one, but do not indicate the code of the main activity on it again. And do not try to specify as many additional codes as possible "in reserve". Indicate those that you really plan to do, and you can add new ones at any time.

Keep in mind that the type of activity you specify as the main one will depend on the rate for insurance against industrial accidents if you hire employees.

Annex B contains the contact details of the applicant and confirmation of the accuracy of the information provided.

Registration of IP registration documents in the My Business service

With the help of a free document preparation wizard, you will quickly and without errors draw up documents for registering an individual entrepreneur. To do this, you only need to register in the service.

How it works?

You enter your data on the site in the form. The system contains elements of data control and gives hints.

The service automatically fills in documents and generates them in a machine-readable form with a two-dimensional barcode. Documents are checked according to the official directories of the Federal Tax Service.

You print out an application, a receipt for payment of state duty and a notification for the application of the simplified tax system (if necessary), and send them to the tax office in a convenient way.

When the tax office issues you the final documents, return to us to keep your IP accounting without hassle. Our service will help you calculate taxes and contributions, generate documents for payment, fill out reports and send them to regulatory authorities electronically.

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