Documents for registration of SP by mail. Relatively mild penalties. The final touch of registration for individual entrepreneurs

An individual entrepreneur (IE) is a person who is officially engaged in business, but without forming a legal entity. He does not have to keep accounting and open a bank account, but business risks are borne by personal property.

Any capable citizen can become an individual entrepreneur (except for civil servants and the military). The procedure is pretty straightforward.

How to register an individual entrepreneur

1. Decide on the types of activities

Baking cakes? Do you repair cars? Take a look at the All-Russian classifier of species economic activity(OKVED) and find the code corresponding to the nature of your occupation.

OKVED codes must be entered in the application for registration of an individual entrepreneur: one main and several additional ones.

Additional codes come in handy if you decide to expand or repurpose your business. It is illegal to earn money that does not fall under the codes specified during registration.

To engage in some types of activities (medicine, passenger transportation, etc.), a license is required, and a number of areas are closed for individual entrepreneurs. For example, individual entrepreneurs are not allowed to trade in alcohol and produce medicines.

2. Choose a taxation system

The amount of taxes and the amount of reporting depends on it. Therefore, it is better to decide on it even before the opening of the IP.

Currently, Russia has five tax regimes.

1. General taxation system (OSN or OSNO). Assumes payment of VAT (18%), personal income tax (13%) and property tax (if any). This is one of the most complex systems - you can't do without an accountant. Suitable for entrepreneurs planning to cooperate with large organizations.
2. Simplified taxation system (STS). Allows you to select the object of taxation: income (then the tax rate will be 6%) or income minus expenses (the rate will be from 5 to 15%, depending on the region). This is the most simple and beginner-friendly system. But it can only be used by individual entrepreneurs who have less than a hundred employees, and the annual profit does not exceed 60 million rubles.
3. Patent taxation system (PSN). Introduced specifically for individual entrepreneurs who have less than 15 employees and a profit of no more than 60 million rubles per year. Valid only for certain types of activities. An entrepreneur simply buys a patent for a period of 1 to 12 months and keeps a book of income and expenses - no regular payments and declarations.
4. Unified tax on imputed income (UTII). Applicable only for selected types of activities (article 346.26 of the Tax Code of the Russian Federation) and not in all regions. UTII does not depend on profit. The tax is calculated according to a special formula, which is influenced by the scale of the business (area trading floor, the number of employees, and so on).
5. Unified Agricultural Tax (UAT). Another one simplified system excluding VAT, income tax and property tax. Suitable for those who grow, process or sell agricultural products.

When registering an individual entrepreneur, the OCH automatically enters into force. You can switch from it to the USN or ESHN within 30 days, to the PSN - within 10, and to the UTII - 5 days. If you are late, you will have to wait for a new billing period.

3. Prepare a package of documents

To contact the Federal Tax Service (FTS) you will need:

1. Application form P21001.
2. Receipt for payment of state duty.
3. Passport + its copy.
4. Application for the transition to STS, PSN, UTII or ESHN (optional).
5. TIN (if absent, it will be assigned when registering an individual entrepreneur).

You can submit documents to the tax office in person or through a representative, as well as send by registered mail with a list of attachments. In the latter case, a copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.

4. Make an application for registration of an individual entrepreneur

Statement of state registration natural person as individual entrepreneur(Form P21001) is the most important document in the entire package. Due to errors in it, they most often refuse to open an IP.

The application must be completed in capital letters on a computer (font - Courier New, size - 18 pt) or in black ink and in block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - the registration address and passport data. The code of your constituent entity of the Russian Federation and the code of the identity document can be found in the requirements for paperwork, and the postal code can be found on the Russian Post website.

When filling out the application, do not sign on sheet B. This is done in the presence of the tax inspector.

Are you afraid to get confused in the requirements and make mistakes? Use one of the free document preparation services. There are many of them on the Internet now.

5. Pay the state fee

To do this, the FTS website has a service called "Payment of State Duty". First select the type of payment. Enter the full name and address of the payer. The receipt will automatically display the details of the required tax office.

Now you need to specify the payment method. For cash settlement, print and pay the receipt at any bank.

Registration of an individual entrepreneur costs 800 rubles. This is the size of the state duty.

For non-cash payment, you need a TIN number. You can pay online through the QIWI wallet or the partner bank of the Federal Tax Service.

6. Submit documents for registration to the tax

An individual entrepreneur can build a business throughout Russia, but an individual entrepreneur will have to open at the place of registration (registration).

You can apply for registration of an individual entrepreneur in person by visiting tax office or MFC, or remotely:

1. Through the service "Submission of electronic documents for state registration legal entities and individual entrepreneurs ”(electronic signature required).
2. Through the service "Submitting an application for state registration of individual entrepreneurs and legal entities."

The last method is the easiest. You will have to go to the tax office only once to pick up the documents on the opening of an individual entrepreneur.

7. Receive a document on registration of an individual entrepreneur

After 3 working days, you will be given a record sheet in the United state register individual entrepreneurs (EGRIP). It will indicate the main state registration number of an individual entrepreneur (OGRNIP).

A paper certificate of registration of an individual entrepreneur is no longer issued.

Be sure to check the data in the received documents. If you find an error, ask the inspector to draw up a protocol of disagreement.

8. Register with off-budget funds

The tax inspectorate must notify the Pension Fund (PFR) and Rosstat of the appearance of a new individual entrepreneur in Russia.

A certificate of registration with the FIU and statistics codes will be issued to you upon receipt of the USRIP sheet or sent by mail. If this does not happen, contact your local Pension Fund office yourself.

Register with the Fund social insurance(FSS) is needed within 30 days of the hiring of the first employee.

9. Make a seal, open a bank account, buy a cash register

All this is optional and strongly depends on the type of activity, but:

1. Sealed documents have more weight in the minds of customers and partners.
2. It is much more convenient to settle with counterparties and pay taxes in a non-cash form through the bank account of an individual entrepreneur.
3. In most cases, you cannot accept cash from customers without issuing a check.

That's all. Nine easy steps and you are a self-employed entrepreneur!

Hello dear colleague! Probably, there is no such person who would not dream of having his own business and working for himself. Most of those who go from dream to action tend to become self-employed. The procedure for registering an individual entrepreneur is quite simple and understandable and absolutely everyone can do. This article provides a comprehensive step-by-step instruction to open an IP from scratch. In addition, in the materials of the article, you will find answers to the most frequently asked questions that arise from aspiring entrepreneurs.

1. Who is an individual entrepreneur (IE)?

According to article 11, part 1 of the Tax Code Russian Federation, individual entrepreneurs - individuals registered in accordance with the established procedure and carrying out entrepreneurial activity without the formation of a legal entity, heads of peasant (farmer) households.

Individuals carrying out entrepreneurial activities without forming a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, while performing the duties assigned to them by this Code, have no right to refer to the fact that they are not individual entrepreneurs.

Also, this wording can be supplemented by the fact that an individual entrepreneur, unlike a legal entity, is not required to have a current account and legal address, but he is fully responsible with his personal property.

Another, frequently asked question: how old can you open an IP? The answer is simple - according to Russian legislation, a citizen of the Russian Federation who has reached the age of 18 can become an individual entrepreneur.

Is it possible to open an individual entrepreneur if you are officially employed? Yes, you can, if you are not a government or municipal employee.

According to article 11, part 1 of the Tax Code of the Russian Federation, an individual entrepreneur - this is individual ... Most important differences An individual entrepreneur from a legal entity is that the individual entrepreneur does not have a legal address, a compulsory current account, as well as the fact that the entrepreneur is responsible for his personal property, while legal entities are responsible for the property registered in this legal entity. face.

Today, in the news bulletins, there are more often conversations about transferring an individual entrepreneur to the status of a legal entity, but I think that such changes are not expected in the next year.

If an individual entrepreneur becomes a legal entity in the foreseeable future, then additional wires and costs for opening and maintaining accounting.

3. What documents are needed to open an individual entrepreneur?

Registration of an individual entrepreneur is quite simple and does not require large time and financial costs. And so, how to register an individual entrepreneur?

List of documents for registration:

1. Receipt of payment of the state duty (the state duty for registration of an individual entrepreneur is 800 rubles);
2. TIN (individual taxpayer number);
3. Applicant's passport (in this case, your passport).

If you do not have a TIN, then you should contact the territorial tax authority with a passport, write an application for a TIN and within 5 working days you will receive a Certificate of registration with the tax authority.

It is important to note that the registration of an individual entrepreneur is carried out exclusively at the place of registration of the applicant.

If you yourself are not able to submit an application to the tax office, then you fill out an application, make a copy of your passport and TIN, register these documents with a notary, and also make a general power of attorney certified by a notary for the person you trust to submit documents to the tax and sign documents for you.

4. How much does it cost to open an IP?

Opening an individual entrepreneur, unlike any other organizational and legal form, is the lowest-cost event.

Before applying to the tax office, you need to pay a state fee, the amount of which as of 2016 is 800 rubles.

You can pay the state duty at any branch of Sberbank. In some tax offices there are specialized terminals through which you can also make a payment. Just be sure to keep your receipt. You will need it when submitting documents.

5. Opening an IP: step-by-step instructions for registration

Below I will present you with step-by-step instructions on how to open an IE on your own in 2016.

Step 1 - Check the availability of TIN

If you changed your last name, first name or patronymic and did not change your TIN, be sure to do it. If you do not have a TIN, be sure to contact the territorial tax authority with an application and receive a TIN within 5 working days.

Step 2 - Determine the type of taxation

Read more about taxation regimes in section 6 of this article.

Step 3 - Determine the main activities (OKVED)

For information on how to do this, see this video:

Note: At present, the interface of the “My Business” service has changed, but the basic registration algorithm remains the same.

6. Taxation of individual entrepreneurs: what taxes does the individual entrepreneur pay?

The choice of the taxation system should be approached in advance and very seriously, because the amount of your expenses will depend on which regime you choose, and by choosing the most optimal regime, you can significantly reduce them.

In the Russian Federation there are various forms taxation, which also apply to individual entrepreneurs. As of 2016, there are 5 modes: 1 general regime taxation (OSNO) and 4 special (ESHN, UTII, USN, PSN).

General (standard) taxation system (OSNO) - one of the most complex systems existing on this moment in Russia. It includes all additional taxes, and also does not have any restrictions on the number of employees, the amount of profit, etc. Absolutely all registered business entities that have not decided on the tax regime at the time of registration are included in this system. Remaining in this mode, you will have to pay all additional taxes: VAT (value added tax 18%), personal income tax (personal income tax 13%), property tax, if you have property.

Simplified taxation system (STS) - one of the most simple systems, focused on small and medium-sized businesses, has two objects of taxation, one of which, when switching to the simplified tax system, you will have to choose: “income” or “income minus expenses”. When switching to the simplified tax system, an individual entrepreneur must meet several criteria:

1. No more than 100 employees;
2. Annual income not exceeding 60 million rubles;
3. The residual value should not exceed 100 million rubles.

Unified tax on imputed income (UTII) Is another tax regime that makes life easier for entrepreneurs. But, unfortunately, it applies only to certain types of activities presented in Tax Code Russian Federation.

The tax amount is fixed and does not depend on your income. The amount of tax depends on the scale of your business - the size of retail space, the number of employees, the number of Vehicle and others - each type of activity has its own criterion.

UTII can be reduced due to insurance premiums up to half paid for employees. And organizations and (or) entrepreneurs without employees can reduce the tax without limiting the contributions paid for themselves.

Just like the STS, UTII also has certain criteria that business entities must meet:

1. The company must have no more than 100 employees;
2. The share of third parties should not exceed 25%.

Before submitting a notification of the transition to UTII to the territorial tax authority, make sure that this system is valid in your area.

Unified Agricultural Tax (UAT) similar to the simplified taxation system, but provided only for agricultural producers.

If you grow, process or sell agricultural products, then this system is for you.

Subjects that have chosen the Unified Agricultural Tax regime are exempt from paying taxes on property and profits of the organization, as well as VAT. Individual entrepreneurs are exempt from VAT, property tax, physical. persons - personal income tax. Under the UAT, the same exceptions apply as for subjects practicing the simplified taxation system.

Patent Tax System (PSN) was introduced in 2013 and is valid exclusively for individual entrepreneurs. Just like UTII, the patent system can exist simultaneously with the general system (OSNO) and only for certain types of activities provided for by regional legislation.

It is noteworthy that no tax returns are provided. You buy a patent for a period of 1 to 12 months and keep an income book separately for this type of activity. The amount of the patent cannot be reduced by the amount of insurance premiums.

More details about which taxation system to choose for individual entrepreneurs and how to combine several regimes can be found in mine.

In addition to tax payments SP will have to pay insurance premiums to the pension fund is a fixed amount, which in 2016 is 19,356.48 rubles. If the annual income exceeds 300,000 rubles, then + 1% of the annual income, but not more than 154,851.84 rubles. Mandatory fees health insurance in 2016 are 3 796.85 rubles. These payments must be made no later than December 31, 2016. If your income exceeds 300,000 rubles, then 19,356.48 rubles. you pay until 31.12.2016, and the rest no later than 01.04.2017.

More detailed information is presented in the table.

There is also such a thing as tax holidays for individual entrepreneurs in 2016. The conditions of this benefit are spelled out in such a document as “Main directions tax policy for 2016 and the target period for 2017 and 2018 ”.

This benefit is valid only for first-time self-employed entrepreneurs. Unfortunately, the decision to include such a benefit is made by the regional authorities for certain types of activities. Tax holidays mean that newly opened individual entrepreneurs are completely exempt from paying taxes for a certain period of time. For more detailed information I advise you to contact the territorial tax authority.

7. Pros and cons of IP

Pros of individual entrepreneurship

1. Low amount of state duty, unlike LLC: 800 rubles instead of 4000 rubles;
2. Simple procedure registration with a small list of documents;
3. Fast registration procedure;
4. Does not oblige to have a current account and seal;
5. All the money earned by the sole proprietor is the sole proprietor's money. They can be transferred to the card or withdrawn. The money of the LLC is the money of the LLC, from which the LLC is obliged to pay quarterly dividends + 13% tax. The director needs to pay monthly salary and tax of about 30% + personal income tax 13%.
6. Individual entrepreneurs do not have to keep accounting records. LLC is obliged to keep full accounting records;
7. If an entrepreneur does not have employees, then he simply submits a tax return once a year (with the simplified tax system). An LLC automatically has an employee - this is a director, and in addition to declarations, the LLC also submits reports to the Pension Fund of the Russian Federation and the FSS.
8. To terminate the activity of an individual entrepreneur, it is enough to pay the state fee and submit an application. Within a week, the individual entrepreneur will be excluded from the register. The LLC liquidation procedure is very lengthy and takes about 3-6 months;
9. The money in the accounts of individual entrepreneurs is insured by the state in the amount of 1.4 million rubles. LLC does not have this;
10. SP is not obliged to conduct cash documents;
11. An individual entrepreneur can carry out its activities anywhere, regardless of the place of registration.

Cons of individual entrepreneurship

1. An individual entrepreneur is fully responsible for his property. LLC is liable for the property of LLC;
2. An individual entrepreneur has no right to engage in separate types activities such as wholesale and / or retail alcoholic beverages;
3. A sole proprietor cannot split his business. If you are planning a business with a partner, even if you are 300% confident in each other, you should think about opening an LLC and become legally full co-founders in proportion to your investments.

8. Rights and obligations of individual entrepreneurs

According to clause 3 of article 25 of the Civil Code of the Russian Federation, an individual entrepreneur enjoys the right to hire employees. Earlier, the sole proprietor did not have such a right as concluding labor contracts.

According to Article 9 of Chapter II of the Law on the Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities have the right to:

• receive in accordance with the legislation of the Russian Federation in the authorities state power, local authorities, bodies exercising state sanitary and epidemiological supervision, information on the sanitary and epidemiological situation, the state of the environment, sanitary rules

• take part in the development by federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local self-government bodies of measures to ensure the sanitary and epidemiological well-being of the population;

• for full compensation for damage caused to their property as a result of violation by citizens, other individual entrepreneurs and legal entities of sanitary legislation, as well as during the implementation of sanitary and anti-epidemic (preventive) measures, in the manner prescribed by the legislation of the Russian Federation.

According to Article 11 of Chapter II of the Law on the Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities, in accordance with their activities, are obliged to:

• comply with the requirements of sanitary legislation, as well as regulations, instructions and sanitary and epidemiological conclusions of those carrying out;
• state sanitary and epidemiological supervision of officials; to develop and carry out sanitary and anti-epidemic (preventive) measures;
• ensure safety for human health of the work performed and the services provided, as well as industrial and technical products, food products and goods for personal and household needs during their production, transportation, storage, sale to the population;
• carry out production control, including by means of laboratory research and tests, for the observance of sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures during the performance of work and the provision of services, as well as during the production, transportation, storage and sale of products;
• carry out work to substantiate the safety for humans of new types of products and technologies for their production, safety criteria and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
• promptly inform the population, local self-government bodies, bodies exercising state sanitary and epidemiological supervision, about emergency situations, production stops, violations technological processes that pose a threat to the sanitary and epidemiological well-being of the population;
• have officially published sanitary regulations, methods and techniques for controlling environmental factors; to carry out hygienic training of employees.

In addition, an individual entrepreneur is obliged:

• conduct its activities in accordance with the list of the main types of economic activities specified in the USRIP;
• timely submit reports to the Federal Tax Service, Pension Fund of the Russian Federation, FSS, etc .;
• timely pay taxes and other fees provided for by the legislation of the Russian Federation;
• promptly notify all bodies about the recruitment of employees, as well as changes in activities.

This concludes my article. I hope that this information was necessary and useful for you. See you in the next issues.

P.S .: Like and share links to the article with your friends and colleagues on social networks.

To generate documents for registration of an individual entrepreneur, you can use a free online service directly on our website. With its help, you can draw up a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of an individual entrepreneur. With its help, you will get the most complete idea of ​​how to open an IE in 2019, save your time on searching necessary information, as well as learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Choosing a method for registering an individual entrepreneur

There are two ways to open a PI:

1. Self registration SP. A fairly easy procedure, which consists in preparing a few simple documents. In addition, new entrepreneurs will gain valuable experience in interacting with tax officials.
2. Paid registration of an individual entrepreneur through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of state registration of an IP on their own.

How much does it cost to open an IP

Register sole proprietor

Note: Part of the above expenses can be returned if you are registered with an employment center as unemployed.

It is paid to open an individual entrepreneur through a specialized company

The cost of a paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of individual entrepreneurs is not included in this amount. Services for the production of a seal and opening a current account may sometimes not be provided or be carried out for an additional fee.

Comparison of self-registration and paid registration of individual entrepreneurs

2. We select codes of activity OKVED

Before preparing the documents, it is necessary to select from the OKVED directory the codes of the types of activities that you presumably will do after registering an individual entrepreneur.

On practice OKVED codes it is customary to choose with a margin. Even if you are not exactly sure whether you will engage in this activity or not, then it should still be added to the list. According to you don't have to pay additional taxes and submit reports, since these factors directly depend only on the chosen tax system. Nevertheless, if necessary, you can always add OKVED codes after opening an individual entrepreneur.

Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in the application for registration of an individual entrepreneur (so much fits on one sheet of it). At the same time, it is possible to indicate only OKVED codes consisting of at least 4 digits.

One of the selected codes must be selected as the main... In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on him (provided that the individual entrepreneur will officially have employees and given view activities will bring at least 70% of the income).

note, it is impossible to conduct activities without specifying the OKVED code, as it can be equated with illegal entrepreneurship.

Free consultation on IP registration

3. We prepare the necessary documents

Application for registration of individual entrepreneurs

An application form R21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions to fill out, as well as samples of the 2019 application you can see on this page.

Be careful, at the stage of preparation of documents, sign the application not necessary... This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, they refuse to register an individual entrepreneur precisely because of mistakes made when filling out an application. In order not to find yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state duty for registration of individual entrepreneurs, as in 2018, is 800 rubles... You can generate a receipt, as well as pay for it via the Internet, using this service on the official website of the Federal Tax Service. There you can also print it in paper form and pay at any convenient branch of Sberbank.

Save your receipt of payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Inspectorate of the Federal Tax Service know about this, so it is better to play it safe in such a situation and take the receipt with you.

Application for the transition to the simplified tax system

It is very important to choose the correct taxation system, as the amount of taxes paid and the number of reports submitted will depend on it.

Most start-up entrepreneurs are advised to apply the simplified taxation system (STS), as it can be used for almost all types of activities, and it is the easiest to understand and most profitable to use.

5. Submitting documents to the tax office

The collected documents must be submitted to the registering inspectorate of the Federal Tax Service at the place of residence of the individual entrepreneur or at the address of temporary registration, if the entrepreneur does not have a permanent residence permit. You can find out the address and contact details of your tax office using this service.

If the future individual entrepreneur submits papers personally, he needs:

1. Transfer a set of documents to an employee of the Federal Tax Service Inspectorate.
2. In the presence of the employee, sign the application for registration of an individual entrepreneur.
3. Receive a receipt confirming the delivery of documents (signed, stamped and the date when you will need to come for the ready-made IP documents).
4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS employee (it may be required to confirm your transition to the simplified tax system).

For paper feeding through a representative or sending by mail it is necessary to certify and flash a statement in the form of P21001 and a copy of all pages of the passport from a notary. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of attachments and a notification to the address of the Federal Tax Service Inspectorate.

6. We receive documents of a registered individual entrepreneur

On the date specified by the inspector, you need to independently come to the tax office for ready-made documents (in 2019, the registration period for an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will additionally require a power of attorney.

Note: if you cannot come for the documents on the specified date, they will be sent by mail.

In case of successful registration, the inspector must issue you:

1. EGRIP record sheet (with OGRNIP number).
2. TIN certificate (if you did not have TIN before).

In some, the IFTS may additionally issue immediately:

• Notification of registration with the Pension Fund (Pension Fund);
• Notification of the assignment of statistics codes (from Rosstat).

Necessarily check the information in the received documents. If you find errors, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If mistakes were made through the fault of the registering tax authority, they must correct them promptly and free of charge.

note, from January 1, 2017, the Federal Tax Service stopped issuing a certificate of registration of an individual entrepreneur in paper form... Instead, the tax authority now draws up the EGRIP Record Sheet in form No. P60009, which has the same legal force as the previously issued certificate of state registration.

Note: if you plan to officially hire employees, then you no longer need to register with the FIU as an employer. From January 1, 2017, the application procedure for registration has been canceled for sole proprietorship employers. Registration and deregistration in the Pension Fund of Russia can be carried out on the basis of the information contained in the Unified State Register of Legal Entities, Unified State Registration and Registration No. [email protected]).

To register with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of hiring the first employee.

Hello! In this article we will talk about what to do after registering an individual entrepreneur.

Today you will learn:

• What an entrepreneur should do before starting work and in what time frame;
• What common mistakes can you avoid?

Registration of individual entrepreneurs

State registration of a citizen in the role of an individual entrepreneur is carried out by the Federal Tax Service Inspectorate on the basis of an application. You can submit a basic package of documents to the tax office in person, by registered mail, or through special Internet resources.

The following documents are required for registration:

• Photocopy of the passport (all pages);
• Copy;
• Proof of payment of the state fee (receipt).

A citizen receives a certificate of registration (OGRNIP) and an extract from the USRIP within five working days, after which he officially becomes an individual entrepreneur. But this does not mean at all that at this stage you can relax and immerse yourself in a new activity.

Read on for information on what to do after registering with the tax office in our step-by-step instructions.

What to do next after registering an individual entrepreneur

By registering as an individual entrepreneur, a citizen receives a certificate, an extract from the register and no further instructions. It is not surprising that many aspiring businessmen are lost and do not know what to do. Let's look at the main points that should not be forgotten.

Step 1. Choosing a taxation system

After registration, the individual entrepreneur automatically joins the main tax payment system (). But, as in most default situations, this is far from the easiest and most profitable option for a beginner.

To switch to the special regime, certain deadlines have been set for submitting an application to the IFTS:

• STS - 30 days after registration of the individual entrepreneur;
• - within 5 days from the beginning of the application of the regime;
• - no later than 10 days from the start of application.

In total, the following systems are available to an individual entrepreneur:

Transition to the simplified tax system

To switch to the "simplified" system, an individual entrepreneur must submit an application to the tax office within thirty working days. Latecomers will remain on the OSNO and will be able to switch to the simplified tax system only from the first quarter of the next calendar year.

Before choosing a "simplified" version, the individual entrepreneur should be aware of the existing limitations in its application. Of course, when a business is just in its infancy, this is hardly relevant, it may come in handy in the future. So, what are the conditions for using the simplified tax system:

• There are less than a hundred employees on the staff;
• The annual income of the enterprise is less than 150 million rubles;
• IE is not engaged in the extraction of minerals, does not produce goods subject to excise taxes;
• The individual entrepreneur does not conduct lawyer or notarial practice.

Step 2. Registration with the Pension Fund and the Social Insurance Fund

Since since 2017, the tax authorities administer insurance premiums, there is no need to get up additionally registered with the Pension Fund of Russia. IFTS in unilaterally will transfer the necessary information of the entrepreneur to the Pension Fund and the Social Insurance Fund.

But if an individual entrepreneur plans to hire workers, then, in mandatory, you will need to register with the FSS as an employer in order to pay contributions from industrial accidents and occupational diseases.

This must be done within ten days from the moment when the individual entrepreneur concluded labor contract with an employee.

To register as an employer, you must provide:

• Application for registration;
• SP passport;
• OGRNIP;
• Extract from EGRIP;
• Personnel documents confirming the hiring of the first employee (a copy of the order of employment, as well as a copy).

The registration process with the FSS takes about five days, according to its results, the entrepreneur is assigned a registration number.

Step 3. Visiting the statistics service

Based on the certificate of state registration, in the statistics department, the individual entrepreneur receives a letter containing codes and data that will certainly be useful to the entrepreneur in his future activities. For example, when opening a bank account.

Step 4. Making the seal

, but it raises the status of an entrepreneur in the eyes of counterparties, and besides, it is necessary:

• On forms of strict reporting, sales receipts(especially important for trading without cash register);
• To open a current account in some banks;
• For certification of waybills;
• When filling out work books.

You can order a seal from a specialized company by providing a passport, TIN, OGRNIP. It is not necessary to register a seal, but if you wish, you can do it at the tax office.

An individual entrepreneur can have an unlimited number of seals (separately for banking, personnel, other internal documents, forms of strict reporting), but the principle "the more, the better" is not applicable to this situation. In practice, the fewer seals, the easier it is to work with them.

Step 5. Obtaining licenses, notification of regulatory authorities

Some activities in Russia are subject to compulsory licensing. Full list can be found in Article 12 99-FZ. The licensing authority depends on the direction of entrepreneurship, so if a pharmacist has to go to Roszdravnadzor, then a fireman - to the Ministry of Emergencies.

Most often, individual entrepreneurs have to. Many entrepreneurs who plan to work in the service, catering and other sectors are required to go through this procedure.

You can submit an application to Rospotrebnazdor (in duplicate) in one of the following ways:

• To the regional authority in person or through a proxy;
• By registered mail with an inventory;
• Through the Rospotrebnadzor website or the State Services portal.

Step 6. Registration of a cash desk, opening a current account

If since 2017 cash machine must have only entrepreneurs on the simplified tax system, OSNO, and then from July 2018 many individual entrepreneurs will be using, with rare exceptions.

An individual entrepreneur is not required to open a current account, but with its help additional opportunities are opened:

• Receive non-cash payments and transfers (both from clients and counterparties);
• Make quick transfers to government funds, pay taxes, services and goods of regular suppliers;
• Pay for goods and services under a contract with other legal entities.

It is very important to take a responsible approach to choosing a bank. It must be verified (worth looking for reviews), reliable. Service rates that are too cheap should be alarming, and too expensive should repel. The range of services provided is also important: online account, lending, speed of transfers.

The list of documents required for depends on a particular bank, but the basis, as a rule, does not differ much from the standard one:

• Statement;
• Passport;
• OGRNIP;
• Help from Rosstat;
• Extract from EGRIP;
• Samples of signatures and seals (to be filled in at the bank itself).

It is not required to notify the Federal Tax Service Inspectorate about opening a current account in 2018.

Step 7. Organize document flow

It is better to sort any documents and store them carefully. Firstly, a check can catch an individual entrepreneur even three years after closing. Secondly, with a streamlined workflow, any work is faster and clearer.

For example, IP documents can be divided into the following folders:

• State certificates, certificates and licenses;
• Banking documents;
• Contracts with regular suppliers (and customers);
• Personnel documents;
• Cash documents, forms of strict reporting (especially important in trade).

Common mistakes

Anyone can make a mistake. To minimize risks, it is necessary to remember about frequent mistakes made by novice individual entrepreneurs.

These include:

1. Skipping the deadline for submitting an application for the transition to... No more than thirty days are given to submit an application. To be late means to work for a long time (sometimes almost a year) on an unfavorable and difficult general tax regime.
2. Violation of the terms of registration in state funds... Result: administrative liability and fines.
3. Ignoring the statistics department... Fines for violations of reporting to statistics are growing every year. Not so much is known about it as about PF or FSS, but in terms of severity, the statistics are not inferior to them.
4. Unorganized document flow at the enterprise... Do not expect that everything will work out by itself. Papers themselves will not fold themselves into archives, and blank documents will not appear out of nowhere.

Hello dear readers! Today we will talk about how to open an IE on your own in 2019 quickly and easily. In this article, I will give you step-by-step instructions for beginners, following which you can easily register as an entrepreneur in government agencies.

Especially many questions in this case arise from those who are planning to register an individual entrepreneur for the first time. But in fact, it is quite simple to open an IP yourself - the main thing is to know what to do.

I myself faced some difficulties when registering for the first time, because I did not fully know all the nuances. I will tell you about all the intricacies of this procedure in this publication.

There is an even easier way to register an individual entrepreneur, calculate taxes and submit all reports using Internet accounting. I recommend it to everyone, I use it myself - very satisfied!

1. How much does it cost to open an individual entrepreneur?

If you need a checking account for doing business, then on average it will cost from 500 to 2200 rubles. It should be borne in mind that banks will also charge you monthly payments for servicing the current account.

Per making a seal(optional), you will need to pay from 300 to 800 rubles... Simple printing costs 2 times less than automatic printing. When I ordered a seal, it cost me 500 rubles.

However, these are all items of expenses that you may encounter when opening an IP yourself.

In total, if you need both a checking account and a seal, then you will need to pay about 2,000 - 2,500 rubles.

Advice:
I recommend officially registering an individual entrepreneur only if you already have stable cash flows from the business or is required for doing business with partners. In other cases, if it is possible not to register an individual entrepreneur, I advise you not to rush.

2. What do you need to open an IP yourself?

In order to register as an individual entrepreneur, 4 documents are required:

1. Statement for registration of individual entrepreneurs - form P21001;
2. CertificateINN... If there is no TIN, you need to contact the Federal Tax Service (in 7-14 days you can get it);
3. Russian passport;
4. Receipt, indicating the payment of a state fee of 800 rubles.

On the website of Internet accounting, you can free of charge within 15 minutes. receive ready documents for registration of individual entrepreneurs.

3. How to register an individual entrepreneur yourself: step-by-step instructions 2019 for beginners - 7 easy steps

Now we will analyze in detail the entire process of opening an IP from start to finish. In total, you need to go through 7 easy steps to become an entrepreneur. Even if you are just a beginner, you can easily understand what and how to do.

STEP 1. Selection of OKVED codes (types of activities)

For example, one of the popular activities is retail trade (code 47).

So each type of activity is assigned its own unique code. Key activities, in turn, are divided into subgroups, each of which is also assigned a special code. They just need to be indicated in the application on the P21001 form.

On July 11, 2016, new OKVED codes came into force. New list codes OKVED 2016 with detailed decoding you can download.

In the application for registration (Р21001), you can specify an unlimited number of activity codes, so feel free to indicate all those with which your business activity may be associated.

It is worth noting that the main type of activity according to OKVED should be only one, all others are additional.

ATTENTION:
Keep in mind that activity codes must have at least 4 digits (for example, the code 47.79 ).

STEP 2. Choosing a tax system for individual entrepreneurs in 2019

After you have decided on the types of activity, you need to choose the right tax system.

This issue must be approached very carefully, since it will depend on how much and what taxes you will pay to the state budget.

There are the following 5 tax regimes:

1. OSNO - General taxation system

• Personal income tax - 13%;
• Value Added Tax - 18%, 10%, 0%;
• Income tax - 20%;
• Property tax - up to 2%.

It makes sense to be on OSNO in 3 cases:

• you need to work with partners and pay VAT;
• the annual business turnover exceeds 80 million rubles and / or more than 100 people work for you;
• there are benefits for the payment of income tax.

2. Simplified taxation system

Simplified is a very popular tax collection system for small businesses. Its advantage is that only a small tax is paid on income (proceeds) or on profits. Accordingly, this mode has two types:

1. The tax base - Profit(Income minus Expenses). In this case, you will need to pay 15% from the profit.
2. The tax base - Income... When choosing this type of taxation, you will have to pay only 6% , but already from all the proceeds received.

Here you must decide which method of collecting taxes will be most beneficial for you. For example, I paid taxes on all income that went into my current account. It was more profitable for me, since I had practically no expenses, i.e. almost all of the income was my profit.

Advice:
If your will have significant expenses in relation to profits, then it is better to choose the taxable base "Income minus Expenses". If, on the contrary, the costs are insignificant, then the best option will pay taxes on all proceeds.

3. Unified tax on imputed income

UTII replaces all taxes: personal income tax, VAT and property tax. The interest rate is currently 15% of imputed income.

UTII is calculated as follows:

UTII = (The tax base * Tax rate) — Insurance premiums

As you can see from the formula, insurance premiums are deducted from the tax amount and reduced by their amount. At the same time, please note that it is possible to reduce the single tax on all sum contributions paid for themselves and only by 50% contributions paid for hired employees.

4. Unified agricultural tax

As the name suggests, the tax is intended to be paid by farmers who grow agricultural products.

The tax rate is only 6% . In addition, tax is paid only on profit ( income minus expenses) received by the entrepreneur.

5. Patent taxation system

The patent system is the most unpopular taxation regime in Russia (only 3% of entrepreneurs use it).

The patent taxation system involves the purchase of a patent that replaces all taxes. The patent is issued for a period from 1 month to 1 year. As in the case of UTII, the income (expenses) received does not affect the value of the patent, i.e. its cost is fixed.

Activities that fall under patent system taxes are few: usually small services and retail.

Tax rate at which the patent value is calculated = 6% (in exceptional cases 0%).

It is worth noting that insurance premiums are paid only to the Russian Pension Fund at a reduced rate - 20% (you do not need to pay to FFOMS).

Important:
By registering as an individual entrepreneur, you are immediately listed on common system taxation. If you plan to conduct your business on the USN (UTII), then you need to additionally fill out an application for the transition to the USN (UTII) when submitting documents for opening an individual entrepreneur!

Actual forms the transition to the appropriate taxation system can be downloaded at.

STEP 3. Filling out an application for registration as an individual entrepreneur - form Р21001

Now that you have decided on the types of activities and the taxation system, we proceed to filling out an application for opening an individual entrepreneur.

You can download the 2019 statement on the P21001 form.

STEP 4.

The next stage is the payment of the state fee in the amount of 800 rubles. To do this, you first need to get a receipt for payment.

It is easy and simple to do this on the official website of the tax service:

Go to the above link and select "State duty for registration of individual entrepreneurs", as shown in the figure:

You can pay for the received receipt both via the Internet and at Sberbank (and at any other bank).

STEP 5. We make copies of TIN and Passport + Filling out an application for the transition to STS, UTII or ESKhN (who needs it)

Having paid the state fee, it remains to take a few more small steps to obtain a certificate of registration as an individual entrepreneur.

Before going to the tax office, you need to make copies of your passport and TIN. And also if you plan to switch to the STS, UTII or Unified Agricultural Taxation, fill out the appropriate application for the transition to the selected taxation system.

The new application forms can be downloaded from the following links:

• Transition form to the simplified tax system —
• Transition form to UTII —
• Transition form to the Unified agricultural tax —

Examples of correct filling statements are presented below:

STEP 6. Registration in the tax office in 2019

Thus, in order to register with the tax office, you must have following documents:

1. Application in the form of Р21001;
2. Original and copy of TIN;
3. Passport and its copy;
4. Receipt of payment of state duty;
5. Notification for the transition to UTII, STS or ESHN (if you do not want to be on OSNO).

When all the above documents are collected, we go to the tax authority and hand over the documents for registration of an individual entrepreneur. In exchange, you will be given a receipt confirming the receipt of tax documents.

Across five daysyou will need to visit the tax office to pick up the registration documents for the individual entrepreneur. You will be given an EGRIP and a certificate of registration of an individual entrepreneur.

Congratulations! From now on, you officially became an entrepreneur 🙂

STEP 7. Registration with the Pension Fund and FFOMS + Opening a current account, obtaining a seal and a cash register

FUNDS:

After successful registration with the tax office, if you plan to hire employees, then you should definitely register with the Pension Fund of the Russian Federation and FFOMS.

If you work without employees, then register with the Pension Fund and FFOMS not necessary- the tax office will automatically notify all funds.

CHECKING ACCOUNT:

Opening a current account according to the law NOT NECESSARY! Open a current account if you need to conduct business with business partners (legal entities) and receive / send payments non-cash.

To open a bank account, do not forget to take documents confirming the opening of an individual entrepreneur.

You can register a current account at any bank - there is no big difference in choosing a bank. I recommend focusing on the monthly fee for maintaining a current account - the less, the better! When I opened PC, I managed to find a bank with a monthly fee RUB 500

If you have not yet chosen the bank in which you will open a current account, I recommend that you familiarize yourself with.

Note:
Since 2014 not necessary notify the tax, the Pension Fund of the Russian Federation and the FFOMS about opening (closing) a current account, the bank in which you opened (closed) a current account will do it for you! Previously, for not notifying these authorities, it was necessary to pay a fine of 5,000 rubles.

SEAL:

Without a seal, as in the case of a current account, you can conduct business. The only exception is: if you are on UTII and you do not have cash register equipment, then the presence of a seal is MANDATORY!

In all other cases, your signature and records "Without printing"(or B / P) will be enough on any documents so that they have legal force.

CASH MACHINE:

Previously, according to Law No. 54-FZ, most individual entrepreneurs could not apply CCP. But the situation has changed somewhat since July 1, 2018, now, in accordance with the adopted Federal Law No. 337, only a part of entrepreneurs at UTII and PSN will be able to do without a cash register.

For example, this group includes entrepreneurs who do not have employees and carry out activities that are spelled out in 6-9 subparagraphs 2 of clause 346.26 of the Tax Code of the Russian Federation. Learn more about whether you are subject to mandatory application cash registers, read in federal law № 337.

❗️ However, even if you do not need to apply the CCP, at the request of the buyer, you must provide him with a strict accountability form, receipt or sales receipt.

If you need a cash register, then it will need to be registered with the Federal Tax Service. In this regard, you can get advice from the tax office, a lawyer or an accountant.

In the process of doing business, do not forget to report to the Federal Tax Service, PFR and FFOMS on time. To do this, you can find a good accountant who, for a small fee, will prepare and submit the necessary reports to the appropriate authorities several times a year.

Without much difficulty, you can independently generate and submit reports via the Internet using a popular online service.

4. Advantages and disadvantages of the organizational and legal form of an individual entrepreneur

Here we will consider what are the pros and cons of an individual entrepreneur, so that you know about all the intricacies of this organizational and legal form.

4.1 Benefits

1. Simple and easy to open / close the IP

The process of registration and liquidation of an individual entrepreneur is quite simple. When I opened the IP for the second time, it took me only 2-3 hours to independently prepare all the documents and submit them to the tax office.

If you are going to register an individual entrepreneur for the first time, then you may need a little more time to open it. However, in comparison with other organizational and legal forms of doing business, IP is undoubtedly the simplest.

2. Minimum reporting

By switching to the STS, UTII, ESHN you do not need to keep records of the general taxation system and submit financial statements. Instead, more simple forms reporting, for example "Book of income and expenses".

3. Low administrative fines

Most of the administrative fines are significantly less (up to 10 times) than the fines applied to legal entities (LLC, OJSC, CJSC). Even if you did not submit the reports on time or paid the tax, the penalties will be soft.

4. Profit = property of individual entrepreneurs

All the profits you receive from business activities automatically immediately become your property. Thus, you can do whatever you want with the money. For example, LLC and JSC cannot dispose of their profits in this way.

5. The ability to start a business from scratch

Compared to an LLC, you do not need to create a registered capital in order to register with the tax office. In other words, you can run your business completely without investment. For starting a business, the organizational and legal form of an individual entrepreneur is, after all, the best.

4.2 Disadvantages

1. You are responsible for the obligations with all your property

According to the law, individual entrepreneurs are responsible with all their property for debts and obligations. This is one of the most important disadvantages in SP.

So, if you have debts and / or losses in the process of doing business, then you are obliged to fully cover them, even if you have to sell your car, real estate and other property.

Be very attentive to this point. If there is high risk receiving large losses from business, it is better to register a limited liability company.

2. Restrictions on certain types of activities

Another disadvantage of individual entrepreneurs is the limitation of the types of activities that are allowed to be engaged.

For example, individual entrepreneurs are prohibited from engaging in production, retail and wholesale trade in alcohol. In addition, it should be borne in mind that some types of activities are subject to licensing.

A complete list of prohibited activities for individual entrepreneurs can be downloaded below:

3. Payment of insurance premiums

Whether you are in business or not, in deadlines you must pay insurance premiums to the Pension Fund and FFOMS.

For 2019, contributions to the FIU have increased and amount to 29 354 rubles(+ 1% of income exceeding 300 thousand rubles). In FFOMS: 6 884 rubles... In total, at least you will have to pay for the year 36 238 rubles.

However, do not forget that the amount of taxes paid can be reduced by the amount of insurance premiums.

5. Maintenance and submission of reports through the online accounting department "My Delo"

In modern times, it has become simple and easy to maintain and submit all reports via the Internet, without visiting the tax, pension fund and FFOMS. Such an opportunity is provided by a platform popular among entrepreneurs - Internet accounting.

With its help, you can also prepare everything without there Required documents and .

The service is really useful and allows you to significantly reduce all the routine work associated with accounting and devote more time to business and family.

Possibilities of Internet accounting "My business":

• fast and simple registration SP;
• simplicity: you don't need to be an accountant to keep records;
• instant calculation of taxes and contributions;
• a reminder of the deadlines for submitting reports and paying taxes / fees;
• formation of documentation (contracts, acts, invoices, etc.) in a few minutes;
• preparation and submission of reports;
• integration of a current account with accounting.

I advise you to try online accounting for free and evaluate all its advantages yourself.

6. Conclusion

As you can see for yourself, it is not particularly difficult to open an IP. In a few hours it is quite possible to prepare all the documents for registration and take them to the tax office.

Having opened the IP yourself once, you will gain valuable experience that will undoubtedly be useful to you in the future.