How to become an individual entrepreneur in a year. How to register an individual entrepreneur yourself - step by step instructions

The easiest way to create your own business is registration of an individual entrepreneur (individual entrepreneurship). It should also be mentioned that this is fully confirmed by law. Russian Federation... Individual entrepreneurship also has its own nuances, which we will consider today a little below.

At the beginning of 2017, a number of changes will come into force, which in some way will affect such a procedure as the opening of individual entrepreneurship in the Russian Federation. If you do not want to get into long queues, the “My Business” service will be the easiest way for you to open an individual business. This service provides its services absolutely free of charge, and the procedure for opening an individual entrepreneur with the "My Business" service will be completed as soon as possible than the usual procedure for processing documents.

This article will disclose the issue of registration of individual entrepreneurship, as well as talk about how to solve the problems that arose with the opening of this procedure. And also we will analyze how much it costs to open an IP in 2017 step-by-step instructions.

The first priority, Article 129-F3 of 2001, according to the law of the Russian Federation, categorically cannot open more than one individual entrepreneur. That is, if a citizen of the Russian Federation already has an individual entrepreneur at the time of filing the application, the opening will certainly be refused.
In addition, it is prohibited to register an individual entrepreneur for people who are fully or partially incapacitated.
Also, individual entrepreneurship cannot be registered for people who have not reached the age of 18.

But, in the latter case, such nuances are also possible:

if a person who has not reached the age of 18 is legally married, he has the right to formalize individual entrepreneurship, upon reaching the age of 16, since from the moment of turning 16, the person is considered fully capable.
individual entrepreneurship has the right to open a person who works and has reached the age of 16 (if the person who submitted the application has signed an employment contract).
also a person who has not reached the age of majority has the right to issue an individual entrepreneur for himself, in the case of the consent of both of his legal representatives (parents, guardians). Consent must be stated only in writing, and also notarized.

It is forbidden to open an individual entrepreneur for the following types of their own activities:

for air transportation (pass, cargo);
for the development of any aircraft;
do not give permission for industrial space activities;
it is forbidden to issue individual entrepreneurs for private security activities;
alcohol production, trade in alcoholic beverages;
issue individual entrepreneurs for sale medicines, drugs;
it is prohibited to provide production safety services;
the production of fireworks and explosives is prohibited;
the sale of weapons is prohibited;
it is forbidden to sell electricity from individual entrepreneurs.

On January 1, 2017, the new edition of the All-Russian classifier - OKVED 2 - came into force.

At the time of registration of individual entrepreneurship, you need to use this particular form of activity. Those who just decided to change their occupation should also be careful about entering the code and indicate the updated one. OKVED codes are indicated so that each of them covers all types of activities of the owner of the individual entrepreneur, as well as the type of activity that is planned to be engaged only in the future. This will make it possible to bypass many problems and refusals in obtaining an IP. An incorrect code can create a lot of problems for an already registered individual entrepreneur who simply wants to expand his line of business.

In no case should the sum of the indicated codes exceed 50. But each of the entered codes must contain at least 4 characters. If the number of characters in the submitted application is less than 4, then the tax inspector will simply refuse to receive an individual entrepreneur, or to expand activities.

It is also necessary to bear in mind that in 2017 there will be a rule, the essence of which is that the percentage of the proceeds that will be transferred to the owner of the individual entrepreneur from one type of activity (to which only 1 code corresponds) should not be less than 60 % of his total money earned.

The main taxation systems (which are available for individual entrepreneurs):

OSNO- an individual entrepreneur pays in personal income tax 13% for hired employees and for himself, VAT from 10% to 18% (only in cases where transactions were carried out that must be subject to VAT by law). In addition, a private entrepreneur, who is also an individual, must pay the property tax (if there is real estate, transport, as well as water and land taxes).
STS- a private entrepreneur pays 6% if the tax base is presented in the form of earnings; up to 15% with an equal difference between debit and credit. The simplified taxation system replaced the payment of personal income tax in respect of income from private entrepreneurship, as well as the duty on property as an individual (but nevertheless, at the beginning of 2017, according to No. 382-F3, a private entrepreneur must pay a duty in relation to certain real estate objects , which were listed in the law №382-F3). Also, the simplified system has completely replaced VAT, which must be payable for the import or export of products at customs posts, as well as in the presence of such agreements as: simple partnership, trust management.
PSN- applies to those individual entrepreneurs whose number of working personnel does not exceed 15 hired people for the current reporting period. And the annual income of such an enterprise is no more than 60 million rubles. You can also purchase a patent for a period of two to twelve months, and not pay a fee for your main activity. The acquired patent exempts from personal income tax duties from earnings upon the full implementation of exactly those types of activities that are indicated and applicable to the patent. They are exempted from payment of duties on their own property of a private entrepreneur as an individual, as well as from VAT (only partially) - only except for such activities as import and export of goods.
ESHN- such a taxation system is available only to those private entrepreneurs whose activities concern the production of agricultural products. The conditions of the unified agricultural tax practically coincide with the simplified one, because it also completely eliminates such fees as: personal income tax and VAT.
UTII- applicable to only a few species entrepreneurial activity(specified in paragraph 2 of Article 346.26 of the Russian Federation). In the same way, it is completely identical to the USN. Only in this case, the hired, working personnel at the time of the reporting period should not exceed 100 people. It is also unacceptable in the system of such taxation to work under a partnership agreement or under a fiduciary agreement.

It is also necessary to take into account the fact that if at the time of registration of individual entrepreneurship an application was not submitted for the possible use of a certain special regime, then such an IP is automatically, without any clarifications, transferred and installed on the general system. Choosing a taxation system for yourself, you also need to understand that it will depend primarily on the type of activity of the future enterprise, as well as on the location, and the amount of income from the enterprise.

At the beginning of 2017, the tax for opening an individual entrepreneur was approximately 800 rubles.

A tax receipt can also be taken on the website of the Federal Tax Service of the Russian Federation. On this site, a business check will be automatically generated, which is simply paid after printing at Sberbank of Russia.

In addition, not so long ago, future entrepreneurs had the opportunity to pay tax through the worldwide network (Internet). When paying via the Internet, it is necessary to indicate your TIN code on the check (in the line of Surnames and initials, as well as the place of registration.

To obtain an individual entrepreneur in the Russian Federation, it is imperative to fill out an application P21001, it is necessary in order to fully complete the necessary documentation for obtaining an individual entrepreneur. To fill out this form, you need to use one of the options below:

the application is completed by hand (prerequisite) - it is filling in printed characters, a pen with black paste;
filling out the program installed on the FTS website - this program makes it possible to completely and remotely collect the necessary package of documents for registration of an individual entrepreneur. That's just for this moment the program works very badly. Because of this, gross errors can be found in filling out the application, which can become a reason for refusal (the applicants have already repeatedly come across this);
also to fill out an application for an individual entrepreneur, you can use some online services that will very quickly help you collect all the documents and fill out an application. Have this method filling, there is one big drawback, such services are paid. But a significant advantage is that such services always provide a guarantee for correct filling and very fast execution.

The following information must be indicated in the application for obtaining individual entrepreneurship:

Full Name;
Date and place of birth;
The gender of the intended recipient;
TIN code;
Citizenship;
Place and index of registration on the territory of Russia;
Passport data;
By whom and when the passport was issued;
OKVED code;
Personal mobile number.

It is also imperative to find out at the tax office whether it is necessary to stitch the documentation upon submission. Please note that filing requirements may change from time to time. Therefore, all changes must be monitored.

List of documents required to open an individual entrepreneur

The most exciting question for all is what complete list documentation when applying for an individual entrepreneur? So, we present a list of mandatory documents for obtaining an IP:

Tax receipt;
Photocopy of your passport;
Completed application Р21001.

This list of documentation is valid only for people with legal capacity, as well as those who have reached the age of 18. As already mentioned above, in case of submission of documents by a person who has not reached the age of majority, a written permission from parents or guardians, previously certified by a notary, or a document confirming official employment, a photocopy of a marriage certificate is required.

In the case when a citizen of another country decides to open an individual business, the list of documents for filing is tripled.

To obtain an IP, a foreigner must provide:

Statement P21001;
A document that carries information about the date of birth and place of birth of the subject;
Identity card (passport);
A document that confirms that the subject has the right to legally stay on the territory of Russia for a long period;
A document that carries information about the actual place of residence of the subject;
Tax receipt.

If at least one of the above documents is not presented by a foreign citizen, then the tax inspectorate will not accept the request for an individual entrepreneur for processing, and a refusal will simply follow.

Step-by-step instruction the opening of individual entrepreneurship will be presented in the video:

We submit documents for an individual entrepreneur

Before submitting documents for an individual entrepreneur, you need to carefully and carefully determine the tax authority you need, it is in it that you will be registered as a private entrepreneur. Often, the tax inspection body is elected by registration. If a person does not live on the declared site, then you can submit documents depending on the actual place of residence.

The package of documents required for filing for an individual entrepreneur can be submitted in two ways.

personally at the tax office,
by remote access.

If you are in the regional center, then you can contact the MFC, there are fewer queues, and registration is twice as fast. If you have decided to submit documents remotely, then you can use the following methods: send documents by registered mail by mail or submit documents to an individual entrepreneur by e-mail, which are indicated on the FTS website.

In 2017, compared to previous years, the waiting time for a response was reduced to 3 working days, in contrast to the 5 that were previously. If there are no mistakes in your documents, then in a few days you will receive a notification that the certificate for the individual entrepreneur is ready. In addition, an extract from the USRIP will also be issued to a private entrepreneur.

Alleged Reasons for Refusal

Yes 6 common reasons for which the future individual entrepreneur is denied registration:

Errors in the application, lack of documents for registration of an individual entrepreneur;
Prohibited activity;
The documents were submitted not at the place of registration, residence;
The court prohibits doing business;
If a previously registered individual entrepreneur was forcibly closed;
Re-registration of individual entrepreneurs.

If you were denied registration, but your case is not included in the list above, you have every right to appeal the illegality of the decision of the tax office.

An individual entrepreneur who will purposefully conduct his business alone, without hired workers, does not need to register with the PFR and FSS funds. But if he plans to have a staff of employees, then it is simply colossal for him to register with the FSS, himself as a taxpayer. If long-term cooperation is not planned, then it is necessary to register an item on insurance of employees against all kinds of injuries.

In addition, if an individual entrepreneur cooperates with organizations, then you must definitely register yourself with pension fund as a taxpayer of compulsory medical insurance.

You need to know that already in 2017, the previously fixed payment for private entrepreneurs will double. And such a payment will need to be paid forcibly, even in the case of inaction of the individual entrepreneur.

Minimum wage since mid-2016 it has amounted to approximately 7,000 rubles. Tariffs and fees, as well as their calculations are presented in the table below

It is important to know that it is not at all necessary for a private entrepreneur to have a personal seal. That is, the presence of a seal is determined by the IP itself. Only the image of the company and its competitiveness depend on the press. If there is a seal, it is necessary to place the following information on it:

Surname, name, patronymic, region, organization name and TIN.
Current accounts are needed only for those individual entrepreneurs who work via the Internet. Or for a possible non-cash payment.

If a private entrepreneur has a patent, a cash register is not needed. But even in this case, it is necessary to be able to issue a receipt to the client. For all other taxation systems, the availability cash register is a prerequisite for work.

A private entrepreneur at the time of registration will have to:

Pay tax - 800 rubles;
Make a seal (optional) - from 500 rubles;
Payment for notary services - up to 5000 rubles.

It can be concluded that when registering an individual entrepreneur in 2017, a private entrepreneur will have to pay up to 10,000 rubles. Also, the entrepreneur will have to pay for the bank's services.

When registering with the state. services, the time for processing an application will be about 25 minutes, and a decision on your case will be made within 5 days.

Pros and cons of private entrepreneurship:

The biggest drawback in private entrepreneurship is that the individual entrepreneur vouches for obligations with all his acquired property. Also, a number of prohibited activities were given above. It should be noted that insurance premiums do not depend on whether the individual entrepreneur has income or not.

Advantages of private entrepreneurship:

simple registration;
there is no requirement to submit reports;
low level of possible fines;
it is not necessary to have a legal address;
decision making, without logging;
profit is the full property of the individual entrepreneur;
there is no need to conduct cash transactions;
no need to build capital.

all issues related to the registration of individual entrepreneurship;
requirements and possible reasons for refusal;
a list of required documents to open individual entrepreneurship;
lists all possible taxation systems, as well as types of prohibited activities;
video materials on this issue were presented, as well as tables, according to the necessary calculations;
learned approximate cost registration of an individual entrepreneur in 2017;
figured out whether seals or cash registers are needed in private business;
talked about the advantages and disadvantages of this type of entrepreneurship.

Based on the results, it can be concluded that it is very easy to formalize individual entrepreneurship for both a citizen of the Russian Federation and a foreign citizen, who will provide all the documents necessary for registering an individual entrepreneur, in which there will be no mistakes. But you should still monitor the changes in this procedure every year so that the registration does not drag on for a long time.

Registration of an individual entrepreneur in 2017 will independently take you a week and about 2 thousand rubles. Subsequently, the costs can be reimbursed at the Employment Center. Let's take a closer look at the step-by-step instructions on how to do this.

We would like to point out that at the present time a checking account and a seal are not required for an entrepreneur.

SP stands for individual entrepreneur. This is physical. a person with the rights of a legal entity persons, but registered as an entrepreneur without the formation of a legal entity.

IP advantages:

To register an individual entrepreneur, you do not need authorized capital and legal address.
... The individual entrepreneur is responsible for its obligations with property.

Registration of SP 2017. Where to register.

You need to register an individual entrepreneur with the tax service. You can also contact the multifunctional center. Registration of individual entrepreneurs and payment of taxes is carried out at the place of permanent residence. However, the law suggests that it is possible to register an individual entrepreneur at the address of a temporary registration, but only if there is no permanent one in the passport. But in this case, this is only possible if she is more than 6 months old. An individual entrepreneur can conduct business in any part of the Russian Federation.

The cost of registering an individual entrepreneur in 2017:

State duty - 800 rubles.
... Making a seal - 500 - 1,500 rubles. (not required now).
... Notary services for drawing up a power of attorney (if you draw up by power of attorney) - 400 - 1,500 rubles.
... Opening of a settlement account - 500 - 3,000 rubles. (optional now).

In total, registration of an individual entrepreneur will cost from 800 to 6 800 rubles on its own.

Registration of individual entrepreneurs: step-by-step instructions in 2017.
So, what documents do you need to register an individual entrepreneur in 2017. Below we have tried to describe in as much detail as possible the step-by-step instructions for registering an individual entrepreneur.

Step 1. Receiving compensation from the Employment Center.

To receive compensation from the Employment Center, register with them before starting the registration of the company.

Step 2. Registration of TIN.

To register an individual entrepreneur, you need a TIN. If this document is not available, fill out an application for a TIN and submit it to the tax office. The tax office will give you a TIN along with registration, but the processing time will increase by the time the TIN is issued.

When filling out documents and receipts for registration of an individual entrepreneur, leave the TIN field empty. The IP registration address according to the TIN can be either the registration address of the individual registering the IP directly, or the location of the future enterprise.

Step 3. Which OKVED to use when registering an individual entrepreneur in 2017.

OKVED codes are activity codes that are indicated when registering an individual entrepreneur. Better to choose maximum amount codes. On average, about 20. Additional additional registration of codes is quite troublesome, especially since the repeated extract from the USRIP is paid.

The first OKVED code in the list is the main one. The minimum number of codes is 3, but since July 4, 2013, forms have appeared where you need to specify 4 numbers.

If you provide an activity code, this does not mean that you are obliged to do it. There is no accountability or responsibility for extra codes.

The FSS insurance rate depends on the risk class. For example, the class of occupational risk is least of all for the office, most of all for nuclear power plants. The risk class is determined based on the first OKVED code. It also determines whether your activity falls under the benefits, under which the FIU pays for employees 18%, and not 26%.

For some OKVED codes, they may require a police clearance certificate. For example, for activities starting with 92, 85 and 80. Getting help is free.

Step 4. A sample of filling out an application for registration of an individual entrepreneur in 2017.

There is a service on the FTS website where you can apply for an individual entrepreneur without an electronic signature. To receive documents through this service, you will need to appear at the tax office once and then to receive the documents directly. However, many write that the service does not always work or is not fast.

Most of the time is spent on checking personal data. That is why many people believe that it is much easier to go to the inspection yourself, especially with the advent of electronic queues and pre-registration. But much depends specifically on the inspection itself and the region.

The application can be issued for a passport of a citizen of the Russian Federation or for a passport of a foreign citizen. The passport of a citizen of the Russian Federation is not accepted.

How to fill out an application for registration of an individual entrepreneur:

Please include your passport number with two spaces on your application. For example: 11 11 111111.
... Write down the contact phone number, starting with "+7".
... On Sheet B, in duplicate, the full name is filled in only by hand, with a black pen. Moreover, sometimes the applicant's signature is put in the presence of a tax officer.
. Email you need to specify only if you are submitting documents via the Internet. In this case, the application is filled out manually or on a computer.

BUT! If you fill out an application on a computer, you cannot add anything by hand to the printed version (except for the signature and full name on sheet B).

When filling out the application in the "District" field, put not the district of the city, but the district where the city is located. For St. Petersburg and Moscow, leave the Value area field blank. Also, the "City" field remains empty for Moscow, St. Petersburg and Sevastopol.

Do not fill in Sheet B of Form P21001 yourself. You can download a sample under the material. It is filled out at the tax office, then given to you for safekeeping as proof that you submitted documents for registration. Then the statement is laced with thread, except for sheet B. All pages are numbered and a sticker is put on the back of the last page: “so many pages are laced and numbered” and a signature.

For example: Sewn, numbered 6 (six) sheets ___________________ Petrov B.G.

The Moscow tax office requires that the signature on the sheet (stitched and numbered) go beyond the sticker: part of the signature is on the sticker, some on the sheet. An example of filling out the P21001 form (see attachment).

Step 5. Payment of the state duty for registration of an individual entrepreneur in 2017.

The cost of paying the state duty in 2017 is 800 rubles. Details for payment can be found in the tax office where you plan to register, or on the website tax.ru.

The state duty is not refundable even if registration is refused, be careful when filling out and do not make typos and errors. Even a receipt for payment of the state duty for registration of an individual entrepreneur will not help you.

Step 6. Tax registration of individual entrepreneurs: selection of taxation regime.

SP can choose the simplified tax system. When applying UTII, ESKhN, STS, you can get a patent without any problems. But for days of "downtime" or when changing activities, the report will be according to the simplified tax system.

Application for transition of the simplified tax system can be submitted within 30 days after opening. To do this, fill out the application in two copies: form 26.2-1. We clarify that the checkpoint for individual entrepreneurs does not need to be filled out.
When the object of taxation is “income”, the tax is 6% on all income. If “income reduced by the amount of expenses” - the tax will be 5-15% of the difference between income and expenses, depending on the region. An example of filling out an application for the transition to the simplified tax system (see attachment).

Step 7. Submission of documents for registration of individual entrepreneurs.

It is possible to pass the state registration of an individual as an individual entrepreneur at the tax authority specially authorized for the registration of entrepreneurs at his place of residence, that is, at the place of registration indicated in the passport.

If there is no place of registration in the passport, then you can register with the tax authority at the place of stay.
Required package of documents for submission:

Application for registration of individual entrepreneurs.
... 2 copies of Sheet B form P21001. They fill out the form at the tax office and give you a copy.
... Application for state registration of individual entrepreneurs (in 1 copy).
... Copy of TIN.
... Copy of passport with registration.
... Paid receipt of state duty.
... Application for the transition to the simplified tax system.
... A copy of the temporary residence permit or residence permit for foreign citizens.

Documents can be submitted to the tax office in several ways:

1. Personally.
... You can submit documents to the inspectorate - in person or through your representative using a power of attorney.
... You can submit documents through the multifunctional center - in person or through your representative by power of attorney. To send documents through a representative, issue a power of attorney for the provision of interests with a notary.

2.Remotely.
... by mail with a declared value and an inventory of attachments. Tax documents will be sent by mail within 2-3 weeks.
... Within Moscow, documents can also be sent and received via DHL Express and Pony Express
... V in electronic format through the service on the website tax.ru.

The Inspectorate will accept the documents and issue a receipt for their receipt.

Step 8. Issuance of documents on IP registration.

The last stage is the issuance of documents. The registration period is usually 5 business days. In some cases, registration can take 2-3 weeks, depending on the region.

List of documents confirming the registration of an individual entrepreneur:

Registration certificate - OGRNIP.
... EGRIP - an extract from the unified state. IP register.

Documents can be collected in person or through a representative with a notarized power of attorney. They can be sent to your address and by mail. Within Moscow, documents can also be obtained through DHL Express and Pony Express.

Possible reasons refusal to register:

Not all required documents have been submitted.
... Incorrect information has been submitted, there are typos and errors.
... SP is already registered.
... There is a criminal record.
... The individual entrepreneur went bankrupt less than a year ago.

If you received a refusal to register an individual entrepreneur?

If you were denied registration of an individual entrepreneur, you first need to appeal the decision to the Federal Tax Service. If the UFTS did not resolve the issue, go to court. This procedure came into force in July 2014.
If possible, it is better to eliminate the reason for the refusal and pay the state duty again in the amount of 800 rubles.

Going to court will be costly and time consuming. In addition, a one-window registration system has now been introduced in the Russian Federation, which should save time. The tax service independently puts you on record with the TFOMS. You can receive documents either by notification from the fund, or by mail.

Can an individual entrepreneur register separate subdivisions (branches)?

Individual entrepreneur cannot register a separate subdivision. This is only available to organizations.

If you have chosen the simplified tax system, taxation applies to all types of activities commercial enterprise, excluding those that fall under UTII. But you cannot be on USN in one city, and on OSNO in another. Accordingly, the tax regime should be the same for all types of activities, except UTII.

If you decide to open your own business and settled on such a form of ownership as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, and on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

After you have decided on your business and your choice fell on an individual entrepreneur, and not an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your expenses by about 2-5 thousand rubles.

We will discuss the general cost estimate at the end of the article.

In fact, you have several options for your actions:

Registration of an individual entrepreneur via the Internet - for this you can use the official tax service or carry out this operation through the website of the State Services.
Personally submit an application to the tax office.
Use the services of an online service or entrust this matter to lawyers.
Another option is to register an individual entrepreneur through the MFC of your area.

Immediately, we note that when registering an entrepreneur, unlike an LLC, you will need to indicate the address according to your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let's note a couple more nuances, or as Lifehack says:

When registering, you will need to pay a state fee of 800 rubles, but you do not need to pay it if you register with an employment center as an unemployed person. But, on the one hand, you will save money, and on the other hand, you will increase the time and add unnecessary steps when opening an entrepreneur.
If you do not have a TIN, then you can first submit the necessary documents to the tax office to obtain it, and register with this number, but this will increase the time frame. However, when registering an individual entrepreneur, you will be automatically assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open IP yourself - step by step instructions 2017

Step 1. Choosing a tax system

Before answering the question of how to register an individual entrepreneur, you need at the first stage to decide on the tax system that you will apply.

Choosing the right one can both simplify your accounting and reduce your tax costs. The optimal and rational choice of the tax system will allow you to extract more profit from your business.

At the moment, there are only 5 types of tax systems used in Russia:

- a general system that is suitable for all types of activity, in fact, the most difficult to maintain and burdened with the most big amount taxes.
- the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It is somewhat more complicated, however, if there are confirmed expenses, these are “income reduced by the amount of expenses”. In this case, the rate ranges from 5 to 15% depending on the region. but given view taxation has limitations.
- the unified tax on imputed income is also a special tax. a regime, the peculiarity of which is that the calculation of taxes is carried out on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to apply until 2018.
- refers to special modes. The activity is carried out on the basis of the acquired patent, while, as with UTII, the level of income does not affect the taxes paid.
- agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically conduct activities on the OSNO. The transition to the simplified taxation system or the unified agricultural taxation system is best carried out together with the submission of documents for opening an individual entrepreneur, this is done on the basis of an application for the transition to the simplified taxation system. In addition, you have 30 days from the date of registration with the Federal Tax Service to submit this application. Otherwise, it will be possible to switch to the simplified tax system only from next year.

STEP 2. Selecting OKVED codes

You have probably already decided on the type of your activity; to describe it, it is used OKVED codes, they are mandatory and will be indicated both during registration and when reporting to the tax office.

First, you need to decide on the main activity, its code will be the main one, then you should select additional codes for those activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application for opening an individual entrepreneur

The next step you will need to fill out an application on form P21001, detailed instructions, disassembled by example and the form can be downloaded from our website.

Its useful to note important detail, when submitting an application:

If you submit it in person, then it is signed only in the presence of an employee of the Federal Tax Service, to whom you provide the document.
If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of the state fee

The next stage, before registering an individual entrepreneur with the tax office, is the payment of the state fee, which is currently 800 rubles.

You can pay in two ways, depending on which one you like best:

Pay the receipt at Sberbank or any other credit institution making this payment.
Pay on the FTS website.

STEP 5. Transition to a simplified taxation system

Once again, we draw your attention to the fact that when registering, the entrepreneur will automatically apply the general system (OSNO).

The transition to the simplified tax system (simplified tax system) is carried out according to the corresponding application:

It can also be submitted within 30 days from the date of registration. Otherwise, the transition to the simplified tax system can be carried out from next year, and the application is submitted from October 1 to December 31.
The transition to UTII is carried out through an application for organizations and for. This can be done within 5 days after the start of the activity corresponding to the taxation system.
The transition to ESHN is carried out by. This can be done only once a year.
must be provided 10 working days prior to the application of this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an individual entrepreneur:

Statement on the state. registration as an entrepreneur (form P21001) - provided in one copy. Stapling is optional for personal filing. Only "sheet B" is printed in 2 copies, it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
A copy of all pages of the passport.
Receipt of paid state duty (800 rubles).
When switching to a simplified system, a corresponding statement is attached.
A copy of the TIN, if this number is not there, then it will be automatically assigned.

In the tax office, to which you will submit the documents, you should clarify whether it is necessary to staple an application in the P21001 form and copies of the passport pages. In some tax authorities this is not required in others. In order not to be mistaken and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be assigned a date for receiving the certificates. Since 2016, the registration period is 3 working days, previously this period was 5 days. Next, you will need to obtain certificates. You will not need to carry out other actions in the tax office.

STEP 7. Obtaining documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

- evidence that you are individual entrepreneur.
Extract from EGRIP on 4 sheets (extract from the unified state register of individual entrepreneurs).
Notification that you are as physical. persons are registered with the tax office.
Statistics codes from Rosstat will be required further in the work.
Notification of registration as a payer of insurance premiums to the FIU. With this code, you will make annual payments to the individual entrepreneur for yourself (fixed payments).

STEP 8. Registration of an individual entrepreneur in the funds

If you are going to carry out activities on your own, without hiring employees, then you can skip this point, but if you have at least 1 employee, then you will need to do it, read more about this in our article. Note that if you miss the deadline established by law, you may be fined.

Actions after registration

Further actions are no longer necessary and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics offices of your area.

Using the cash register (abbreviated KKM or KKT):

When providing services to the population (individuals), regardless of the taxation system, you can use strict reporting forms (BSO) instead of cash registers. They are selected according to the OKUN classifier. The use of SSR will simplify your business and reduce unnecessary costs, but if you make settlements with organizations, then you will not do without a cash register. It should be noted that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash. Money within the framework of one contract.
When working on a patent or UTII, the use of KKM is also not necessary, while instead of a cash register check, a cash register, a receipt or a sales receipt can be issued.
Notaries and lawyers are allowed to work without the use of KKM.
Also, on any taxation system, there is a certain list of activities in which it is possible not to apply KKM.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a press. Although this is far from always possible and advisable. ...

Checking account

Maintaining accounting SP

Finally, you will need to decide on. After all, you can do it personally, invite a visiting accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Costs table when registering an individual entrepreneur

Name	Sum	Note
State duty	RUB 800	Necessarily
Checking account registration	0-2000 rub.	Not required, but most of the time registration is free
Making a seal	RUB 650-1200	Not necessary. The price depends mainly on the printing tooling
Legal services for starting an entrepreneur	1000-5000 rub.	If you decide to resort to the help of lawyers, and not do everything yourself
Notarial services	RUB 1000	Certification of an application for registration of an entrepreneur, if it is submitted through a representative
Total	From 800 to 8200 rubles.	Depending on your actions

Possible reasons for refusal to register

There are cases when tax authorities may refuse to register as an individual entrepreneur:

The presence of typos in documents and the provision of incorrect information.
Not the entire list of required documents was provided.
The documents were submitted to the wrong tax authority.
On individual a ban on doing business was imposed and its term has not yet expired.
Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

The main task when opening an IP is correct preparation the required package of documents for registration, which consists of 3 plain papers... It is easy to independently draw up a list of documents according to the required rules using a specialized online service directly on our website. More on this later.

List of documents

To open an individual entrepreneur by citizens of Russia, the list of required documents is as follows:

Application for registration of individual entrepreneurs (form Р21001) - 1 copy.
Receipt for payment of state duty (800 rubles) - 1 copy.
Notification of the transition to the simplified tax system (if you plan to switch) - 2 copies. (in Moscow, 3 copies).
Copies of all pages of the passport (including blank ones).
Copy of TIN (unlikely, but in practice it is possible that they will be asked).
Power of attorney for submission of documents (if you submit through a representative) - 1 copy.

Briefly about filling out each document

In comparison with other documents from the list above, the most difficult to prepare will be a statement on the P21001 form. This is due to the fact that during registration statements special address abbreviations are used, as well as some other nuances that are described in the official instructions of the Federal Tax Service.

Receipt state duties can be easily generated on the official website of the tax service using a special service. Payment is made in two ways: by bank transfer via the Internet or simply at the nearest branch of Sberbank.

Concerning notifications on the transition to the simplified tax regime (simplified tax regime), then the law does not prohibit filling it out even by hand. The only requirement is that the paper contains the minimum required information about the individual. Nevertheless, in practice, a special form according to the form 26.2-1, developed by the tax inspectorate and consisting of 1 simple page, is used to notify about the transition to the simplified tax system.

It is not required to submit a notification to the STS immediately with the rest of the securities. This can be done within 30 days after the registration of the individual entrepreneur. Please note that if you do not have time to switch to the simplified tax system within this period, then the general tax regime will automatically be assigned, which is extremely unprofitable in terms of taxes and reporting.

Where to download the forms to fill out

At self-preparation documents for registration of an individual entrepreneur, the necessary forms for filling out can be downloaded here (relevant in 2018):

Application form for registration of an individual entrepreneur in the form of Р21001 (XLS format, PDF format).
Form of notification of the transition to the simplified tax system according to the form 26.2-1 (XLS format).

Recall that you can automatically generate a receipt for payment of the state duty using a special service on the official website of the Federal Tax Service (link above).

Samples of documents

This list contains completed examples of documents for opening an individual entrepreneur for Russian citizens in 2018:

What are the ways to prepare a package of papers

Not every method for self-preparation of documents for individual entrepreneurs is effective and convenient. Briefly consider possible options, it is as easy as possible to register an individual entrepreneur.

Free with an online service on the internet

Most convenient way preparation of documents. The necessary information is quickly entered step by step with prompts and the service generates a package of documents that fully complies with the rules. After that, the set created by the program only remains to be attributed to the tax office.

Paid in specialized companies

A convenient way, however, it does not make much sense, since the procedure for registering an individual entrepreneur is already simple. You will have less understanding of the fundamentals of your business, wasting money, and possibly even more time.

On one's own

Through the website of State Services

This is a very inconvenient way, since using the portal of public services, you can only submit documents for opening an individual entrepreneur, but not form. In addition, for this you will have to pre-make an EDS (electronic digital signature), install the EDS on a computer using a special program, create a transport container with documents, etc.

Through the website of the tax office

In fact, the same inconvenient way to open, since it works according to the same principle and with the same programs as on the State Services portal.

Read more on the page about registering an individual entrepreneur through the tax website.

Which authorities can you apply to

The completed set of papers is handed over to the tax office for the registration of an individual entrepreneur. They can also be submitted through multifunctional centers, but so far not all MFCs provide such services.

Papers are submitted in person (you need to have a passport and a package of documents with you), through a representative or by mail (sent by a valuable letter with a list of attachments).

Common questions

Do I need to stitch paper

In 2018, documents for registration of an individual entrepreneur do not need to be stitched, but it is advisable to fasten individual papers with paper clips.

Do I need to be certified by a notary

When submitting documents to the tax office on your own, you do not need to certify anything. When submitting a package of papers by mail or through a representative, an application for opening an individual entrepreneur, as well as a photocopy of a passport, are certified.

Opening own business Is not an easy task. Along with the definition of a niche and the preparation of capital investments, it is necessary to solve a number of organizational issues... In particular, go through the registration procedure with regulatory authorities.

Who can become an entrepreneur in Russia in 2019

To make money doing your own business, you must meet a number of conditions:

being in a state of legal capacity, that is, at an adult age (Article 21 of the Civil Code of the Russian Federation), which means the ability to have civil rights and obligations, as well as to dispose of them;
sometimes legal capacity can occur before the age of 18, for example, when a minor citizen enters into marriage (clause 2 of article 21 of the Civil Code of the Russian Federation), available from the age of 16;
the presence of parental consent for the minor citizen to carry out commercial activities.

It turns out that conditionally opening an individual entrepreneur in Russia can any adult... And in a number of situations, a person can start doing what he loves even at 16. With regard to children under 14 years of age, transactions can be made exclusively by their legal representatives, be they biological parents or guardians.

Persons who are in the age range of 14-18 years are endowed with a large number of rights (clause 1 of article 26 of the Civil Code of the Russian Federation). Clause 2 stipulates a list of transactions that such citizens can make on one's own:

manage your own earnings;
to exercise copyright in relation to objects of intellectual property;
make deposits with banks and manage them;
make transactions of a domestic nature that are insignificant in scale (clause 2 of article 28 of the Civil Code of the Russian Federation).

However, in order to open an individual entrepreneur, a minor citizen will need written parental consent. It is not only citizens of the Russian Federation who have the right to engage in individual entrepreneurship, but also foreigners, persons who do not belong to any particular state.

Which is better - your own individual entrepreneur or LLC

This is the question most aspiring entrepreneurs face. It is important to do right choice, since many subsequent actions will depend on it. On the other hand, the organizational and legal form of an enterprise is nothing more than an agreement with the state, and the main task is still reduced to starting a business and actually starting a business... However, between the concepts there is a few differences:

Property liability... Individual entrepreneurs are liable with personal property, and LLCs have the risk of losing funds that are contributed to the statutory fund.
Registration process... In the process of opening, registration of an LLC can be carried out for one person or a group of persons, the maximum number is up to 50. However, the list of documents in comparison with an individual entrepreneur is large. The size of the state duty in favor of individual entrepreneurs also differs (only 800 rubles), while for LLC it is 4000 rubles.
Features of the legal address... For registration of the Society, this aspect is mandatory (you need to buy or rent premises, which is sometimes expensive), while for an individual entrepreneur the address of his registration is suitable.
Insurance payments... Individual entrepreneurs transfer insurance premiums to the compulsory medical insurance, to the Pension Fund of the Russian Federation. Most often, they do it exclusively "for themselves." The members of the LLC, in turn, act for everyone.
Tax contributions... The size depends not on the organizational and legal form, but on the chosen mode. It can be OSNO, STS (only for individual entrepreneurs), UTII, ESHN, PND. The only point is common system, in which the income tax for LLC is 20%, as opposed to the collection for individual entrepreneurs, equal to 13%.
Restrictions by line of business... Individual entrepreneurs are not allowed to engage in certain types of work, for example, sell alcohol, provide insurance services, open banks, mutual funds, pawnshops, provide travel services, and manufacture medicines. LLCs have no restrictions in this regard.
Withdrawing funds from circulation... An individual entrepreneur does not have such a task, since all earned funds become the property of a businessman and are subject to withdrawal from the business at any time. In an LLC, all funds are the property of the founder.
Accounting documents... They mainly depend on the chosen taxation system; the form of business does not play any role.
Salaried employees... The rights of specialists working in IP and LLC are identical.

Thus, it is much easier to open an individual entrepreneur than to do the same with an LLC, and in terms of cost it will cost an order of magnitude cheaper.

Registration cost when registering yourself

Self-registration of individual entrepreneurial activity - the procedure is simple and inexpensive... All you need to pay is a state fee. For 2019, its size will be 800 rubles.

If you turn to the services of specialized companies that provide turnkey IP registration services, the total cost of opening an IP can be increased to 2000-3000 rubles. If an attorney submits documents to the registration authority, you will have to acquire a power of attorney, which costs from 1000 rubles.

Terms and documents

To register the activities of an individual entrepreneur in 2019, you need to collect a certain package of documents:

a statement drawn up in a unified form, P21001;
a receipt confirming the fact of payment of the state fee;
photocopied version of the identity card;
notification that the individual entrepreneur is switching to the simplified taxation system (if this taxation regime is selected);
a notarized power of attorney (if an unauthorized person is submitting documents).

It turns out that with self-registration of an individual entrepreneur, you only need application, receipt and passport... The period during which this status is issued is no more than 3 working days from the date of submission of the documentation.

Before proceeding with the preparation of the application paper, you need to decide on the type of activity and choose optimal OKVED code... You can choose one code value or several pieces.

To do this, it is possible to use a special classifier, which contains a list of these areas. All it takes is choose the main type of activity... All other areas are additional.

Advantages and disadvantages of step-by-step self-registration and through an intermediary

Self-preparation involves the following pluses:

the opportunity to gain good experience and "familiarity" with the regulatory authorities;
saving money on intermediary services.

The advantages of using the services of an intermediary are as follows:

no need for time-consuming collection and submission of documents;
in the event of errors and refusal to register, the future entrepreneur receives his funds back (this guarantee is available in many law firms).

Disadvantages there is no self-registration, provided that the requirements set by the regulatory authorities are met. In the case of action through an intermediary, they consist in the need to incur additional expenses, transfer personal data.

Filling out an application and paying the state fee

The application is drawn up according to a unified template - form Р21001... This document is basic and requires a competent approach to compilation. It should include the following details:

Name of the applicant;
passport data;
contact information.

It is not necessary to sign in advance, this is done with an inspector or a notary. The next step is to pay the fee, the amount of which is 800 rubles. This can be done manually or through the FTS website.

Obtaining documents for an individual entrepreneur

The period during which the registration procedure is carried out is maximum 3 days from the date of submission of documents... Upon successful completion of this procedure, the tax authorities send an individual entrepreneur package of documents:

record from USRIP, compiled in the form P60009;
a certificate confirming the fact of registration with the tax office.

Paper documents can be obtained from a personal visit to the tax office. The rest of the papers that were submitted during the registration process are not returned to the entrepreneur.

There are several causal factors for refusal to carry out the registration procedure by the controlling structures:

submission of an incomplete package of documents;
presence of counterfeit papers;
making mistakes in filling;
presentation of documentation by a person who does not have the right to carry out entrepreneurial activities.

Refusals to register an individual entrepreneur are rare, however, in order to avoid unpleasant consequences worth paying Special attention collection of papers.

Step-by-step instructions after creating an IP

So, the documents have been submitted, a three-day period of time has passed, the status of "IP" has been received. But that's not all. You can start activities only after going through a series of procedures.

Switching to special modes

Most often, entrepreneurs prefer to use the simplified taxation system (STS). To become a simplified person or switch to another regime, during the registration process, you must submit special statement.

Registration with the FIU and FSS

Pension contributions are provided at a fixed rate, regardless of the presence / absence of income. Registration in the FSS is carried out in automatic mode, and making regular payments is mandatory only if there are hired employees in the SP staff.

Statistics codes

Statistics codes are usually understood as digital parameters assigned in the process of registration of legal entities and individual entrepreneurs. They provide their identification according to OKVED. They need to be obtained in advance to avoid subsequent legal problems.

Cashbox

The next step is to purchase and register a cash register. The legislator is forcing many self-employed citizens to switch to virtual equipment. This aspect should be clarified in advance.

Opening a current account

If the activity involves the implementation of remote settlements, it is advisable to open a current account, although this procedure is not mandatory. This can be done at any bank. The main task is reduced to choosing a financial institution with the most favorable conditions.

Seal

The creation of a stamp is optional, but its presence will allow the company to increase its reputation and recognition among customers.

Thus, the procedure for registering an individual entrepreneur does not take much time and is simple.

More information is provided below.