The procedure for registering an individual entrepreneur is a step-by-step instruction. How to register an IP and what is needed for this. Registration in mandatory funds

State registration of an individual as an individual entrepreneur is carried out with the tax authority at the place of his residence, that is, the place of permanent registration indicated in the passport. In Moscow the state individual entrepreneur registration is carried out only by Tax Inspectorate No. 46, located at the address: Moscow, Pokhodny Proezd, building 3, building 2.

Registration of an individual entrepreneur is simpler than registration of an LLC, but there are also many nuances due to which the tax inspector has the right to refuse to register you as an individual entrepreneur and issue a refusal for the slightest mistakes made in drawing up an application for registration and drawing up a package of necessary documents. Errors may be made in any section of the application for registration of individual entrepreneurs; these may be errors in the address classifier, generally accepted abbreviations, non-existent OKVED codes etc.

In case of refusal of registration, the paid state fee for registration is not returned, and the Federal Tax Service Inspectorate 46 does not return the package of documents, therefore, in order to re-submit documents for registration, you will have to pay the state fee again, re-follow an error-free application in form No. P21001 and prepare all the required documents.

To register an individual entrepreneur with the 46th tax office, you need to prepare the following documents and information

• Decide on the future tax system. In Moscow, you can apply the following taxation systems: simplified tax system-6%, simplified tax system-15%, OSNO or PSN. When choosing the simplified tax system, you must prepare an application in 3 copies;

• Decide on types economic activity your future company and select the required OKVED codes in the classifier. Carefully read the instructions for filling out - the order of the codes, the minimum number of digits in the code and the required number of OKVED codes;

• Determine and indicate in the application the main OKVED code to which more than 60% of the revenue will go;

• Accurately draw up an application for registration of individual entrepreneurs according to form No. P21001;

• Make a copy of your passport in expanded form and the registration page;

• Make a copy of the TIN;

• Pay the state fee of 800 rubles for registering an individual entrepreneur and attach it to the submitted documents. In Moscow, the state duty can be paid at the IFTS terminal 46.

There is no need to certify documents for registering an individual entrepreneur; after preparing the documents, you need to appear at the registration authority and submit the documents to the inspector for registration. Have the above documents and originals with you (passport and Taxpayer Identification Number). When accepting the documents, the inspector will give you a receipt for the documents and indicate in it the date of issue of the completed documents. The period for registering an individual entrepreneur with the tax office is 3 working days. On the appointed date, you must appear at the tax office and receive registration documents.

Registration of individual entrepreneurs in funds

Registration of an individual entrepreneur with the Pension Fund of the Russian Federation occurs automatically, the tax office independently registers with the pension fund, and a notification will be sent to you by mail within two weeks, so you do not have to go to the fund.

All you have to do is make a stamp for your individual entrepreneur, open a bank account and you can start doing business. You can open a current account with our partner bank, in which case the period for opening an account will be reduced and the procedure will be significantly simplified.

Assistance in registering individual entrepreneurs

To avoid the risk of refusal, loss of state fees and to save time, contact registration companies for help. The cost of registering an individual entrepreneur in Moscow with IFTS 46 on a turnkey basis is 4,800 rubles , this cost already includes the state duty, obtaining statistics codes, producing a stamp on an automatic basis, joint submission and receipt of documents.

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

Today you will learn:

• What should an entrepreneur do before starting work and what is the deadline;
• What common mistakes can be avoided?

Individual entrepreneur registration

State registration of a citizen as an individual entrepreneur is carried out by the Federal Tax Service 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 online resources.

The following documents are required for registration:

• Photocopy of passport (all pages);
• Copy ;
• Confirmation of payment of state duty (receipt).

A citizen receives a registration certificate (OGRNIP) and an extract from the Unified State Register of Individual Entrepreneurs 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 new activities.

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

What to do next after registering an individual entrepreneur

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

Step 1. Selecting a tax system

After registration, an individual entrepreneur automatically enters 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 established for submitting an application to the Federal Tax Service:

• simplified tax system – 30 days after registration of individual entrepreneur;
• – within 5 days from the start of the regimen;
• – no later than 10 days from the start of use.

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

Transition to simplified tax system

To switch to the simplified system, an individual entrepreneur must submit an application to the tax service. Late entrepreneurs will remain on 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, an individual entrepreneur should be aware of the existing restrictions in its use. Of course, when a business is just starting out, this is hardly relevant, but in the future it may come in handy. So, what are the conditions for applying the simplified tax system:

• The staff has less than one hundred employees;
• The annual income of the enterprise is less than 150 million rubles;
• The individual entrepreneur is not engaged in mining, does not produce goods subject to excise taxes;
• The individual entrepreneur does not conduct legal or notary practice.

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

Since 2017 insurance premiums is administered by the tax office, there is now no need to register additionally with the Pension Fund. The Federal Tax Service will unilaterally transfer the necessary information from the entrepreneur to Pension Fund and FSS.

But if an individual entrepreneur plans to hire workers, then, without fail, you will need to register with the Social Insurance Fund as an employer in order to pay contributions for industrial accidents and occupational diseases.

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

To register as an employer you must provide:

• Application for registration;
• IP passport;
• OGRNIP;
• Extract from the Unified State Register of Individual Entrepreneurs;
• Personnel documents confirming the hiring of the first employee (a copy of the hiring order, as well as a copy).

The registration process with the Social Insurance Fund takes about five days; based on its results, the entrepreneur is assigned a registration number.

Step 3. Visit 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 definitely be useful to the entrepreneur in his future activities. For example, when opening a bank account.

Step 4. Making a seal

, but it increases the status of the entrepreneur in the eyes of counterparties, and in addition it is necessary:

• On forms strict reporting, sales receipts (especially relevant for trading without cash register);
• To open a current account in some banks;
• To certify transport invoices;
• When filling out work books.

You can order a stamp from a specialized company by providing your passport, INN, and OGRNIP. It is not necessary to register the seal, but if desired, this can be done at the tax office.

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

Step 5. Obtaining licenses, notifying regulatory authorities

Some types of activities in Russia are subject to mandatory licensing. The full list can be found in Article 12 99-FZ. The licensing authority depends on the direction of business, so if a pharmacist has to go to Roszdravnadzor, then a firefighter has to go to the Ministry of Emergency Situations.

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

You can submit an application to Rospotrebnazdor (required in two copies) 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. Registering a cash register, opening a current account

If since 2017 cash machine only entrepreneurs on the simplified tax system, OSNO and , are required to have it, then from July 2019 almost all individual entrepreneurs will use it, with rare exceptions.

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

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

It is very important to take a responsible approach to choosing a bank. It must be proven (it’s worth looking for reviews) and reliable. Service rates that are too cheap should put you on guard, while rates that are too expensive should put you off. The range of services provided is also important: online account, lending, speed of transfers.

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

• Statement;
• Passport;
• OGRNIP;
• Certificate from Rosstat;
• Extract from the Unified State Register of Individual Entrepreneurs;
• Sample signatures and seals (filled out at the bank itself).

There is no requirement to notify the Federal Tax Service about opening a current account in 2019.

Step 7. Organize document flow

It is better to sort any documents and store them carefully. Firstly, an audit may catch an individual entrepreneur even three years after closure. Secondly, with an established document flow, any work goes faster and more clearly.

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

• State certificates, certificates and licenses;
• Bank documents;
• Agreements with regular suppliers (and clients);
• Personnel documents;
• Cash documents, strict reporting forms (especially important in trade).

Common Mistakes

Anyone can make a mistake. To minimize risks, you need to remember the common mistakes made by beginning entrepreneurs.

These include:

1. Missing the deadline for submitting an application for 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) under an unfavorable and complex general tax regime.
2. Violation of deadlines for 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 as much is known about it as about the PF or FSS, but in terms of severity the statistics are not inferior to them.
4. Unorganized document flow at the enterprise. Don't expect everything to work out on its own. Papers will not fold themselves into the archives, and document forms will not appear out of nowhere.

This page presents the documents required only for state registration of an individual as an individual entrepreneur. You can find other documents on the appropriate sections/pages.

What documents need to be submitted to register as an individual entrepreneur:

1. application for state registration of an individual as an individual entrepreneur in form P21001,
2. receipt for payment of the state fee for registration of individual entrepreneurs,
3. application for transition to a simplified taxation system in form No. 26.2-1 (optional),
4. copy of the passport.

Below we will look at where to get the document forms from the list and how to fill them out.

Detailed description Completion of documents can be found in the Order of the Federal Tax Service of the Russian Federation "On approval of forms and requirements for the execution of documents submitted to the registration authority during state registration of legal entities, individual entrepreneurs and peasant (farm) farms."

1. Application for state registration of an individual as an individual entrepreneur in form P21001

You can fill out the application:

• Online on the official website of the Federal Tax Service of the Russian Federation.
• Using the official free program from the Federal Tax Service of the Russian Federation for preparing documents for state registration.
• Manually

be careful- the application must be completed in full accordance with the requirements (otherwise registration may be denied). In order not to make mistakes in the little things, you should use the above official program for preparing documents. So, for example, it is required:

• When printing, use Courier New font, 18 points high.
• When filling by hand, use black ink
• fill out the application in block capital letters
• indicate at least four characters of OKVED codes
• indicate the phone number in a certain format
• follow the rules for wrapping words to the next line

Let's consider filling out the application yourself:

Download the most current version of the application form P21001 in PDF format.

You can see an example of the most common option for filling out the P21001 application (for adult citizens of the Russian Federation picking up documents on their own) here:

• page 1 (opens in a new window),
• page 2 (opens in a new window),
• Sheet A (opens in a new window),
• Sheet B (opens in a new window).

Now a little more detail:

• TIN- if you don’t know - if it’s missing - how to get a TIN.
• Place of Birth- completely, as written in the passport.
• Address- at the place of registration (as in the passport)
• Postcode can be found on the Russian Post website
• Document type code- for a passport of a citizen of the Russian Federation - 21 (check the information on document types for relevance)
• How to fill out Sheet A(Information about OKVED codes) You can read on the page dedicated to OKVED codes for individual entrepreneurs.
• Sheet B need to print in 2 copies. The full name is entered in it by hand, the signature is placed when submitting documents (in the presence of the receiving inspector)

2. Receipt for payment of the state fee for individual entrepreneur registration

Fill out a receipt to pay the state fee for registering an individual entrepreneur automatically And for free You can use the official service from the Federal Tax Service of the Russian Federation.

An example of filling can be seen (opens in a new window).

3. Application for transition to a simplified taxation system, form No. 26.2-1 (USNO, simplified tax system, simplified tax system)

The simplified taxation system (aka: simplified tax system, simplified tax system, simplified tax system) allows you to pay less taxes and lead much simpler reporting than OSNO (basic taxation system). The simplified tax system is very common among small and micro businesses. There are two options for interest rates under the simplified tax system - 6% (from income) and 15% (with "income minus expenses"). You choose the interest rate yourself.

• If you choose 6%, then you pay 6% of any income, and your expenses will not be of interest to the tax authorities (convenient if, for example, you provide some services and your expenses are much less than your income).
• If you chose 15%, then subtract the amount of expenses from the amount of income and pay 15% taxes on the resulting figure (convenient if, for example, you trade something, that is, you first buy and then resell at your own markup). In this case, all your expenses must be documented(checks, invoices, acts, etc.).

If you plan to apply a simplification, then you need to submit this notification in duplicate along with other documents upon registration. You can switch to the simplified system only once a year, so if you don’t apply right away, you’ll have to pay MUCH more taxes and conduct MUCH more complex accounting and reporting until the end of the current year. According to the law, you can submit an application within 30 days from the date of registration, but why wait, submit immediately...

• Download the application for the transition to a simplified taxation system in form No. 26.2-1 (KND 1150001) in PDF format.
• The application is submitted to two copies, one copy remains with you (with a note of acceptance), be sure to save it.
• You can fill out the form automatically using the free official program from the State Research Center of the Federal Tax Service of the Russian Federation Taxpayer Legal Entity.

An example of filling can be seen here:

• Application for transition to a simplified taxation system (STS) (opens in a new window)

4. Copy of passport.

Everything is simple here - a photocopy of two spreads of the passport (the main one and with registration) on one A4 page (they may ask for copies of all pages containing any information).

At this point, the preparation of the package of constituent documents for opening/registering an individual entrepreneur is completed. You will learn what to do next in the next paragraph of the section -

If you are on this portal for the first time, but are interested in issues of registering LLCs and individual entrepreneurs, then you can get answers to any questions about opening an LLC or individual entrepreneur using free consultation service on business registration:

STEP 0. General information about the individual entrepreneur

An individual entrepreneur is an individual entrepreneur. And an individual entrepreneur, from the point of view of the law, is one registered in the manner prescribed by law, who has the right to conduct business without forming a legal entity (LLC, JSC, etc.). In other words, this is the same physicist, but with legal rights to conduct commercial activities.

An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. In Russian practice, 75% of created limited liability companies are LLCs created by a single individual.

When choosing between opening an individual entrepreneur and an LLC in 2020, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take out large loans from banks or other funds, if the risks of going broke and being left with debts are minimal, then, of course, you should register as an individual entrepreneur, because The procedures for registration, termination of activities and submission of reports are simpler here, and taxation in many cases is more profitable.

However, the individual entrepreneur is responsible to his creditors and for his obligations with ALL OF HIS PROPERTY (with the exception of the list of property that cannot be foreclosed on, for example, the only home), even if it does not participate in entrepreneurial activity.

In the case of an LLC, the situation is somewhat different: entity takes risks (that is, bears financial responsibility) only within the limits Money and property that are listed on the balance sheet of the enterprise. At the same time, you need to know that if an organization is brought to bankruptcy due to the actions of a participant, then he can be held by the court to subsidiary (additional) liability. In this case, the participant will repay the debts of the LLC from his personal property.

STEP 1. Select the method of individual entrepreneur registration

To register as an individual entrepreneur, you need to go through the state registration procedure with the relevant Federal Tax Service authority at your place of registration/residence.

You can go through the individual entrepreneur registration procedure in any of the following ways:

Register an individual entrepreneur yourself in 2020
We advise beginning entrepreneurs to go through the individual entrepreneur registration procedure on their own. This is quite simple and will give you your first experience of interacting with the tax authorities.

Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to/from the registration authority without your presence, help you promptly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).

In this table we compared the pros and cons of both options for registering individual entrepreneurs:

When preparing on your own, you will need to incur the following costs:

* - stamp and invoice for individual entrepreneurs are not mandatory, therefore the final cost of registration is equal to the amount of the state duty, i.e. 800 rubles.

STEP 2. Name of individual entrepreneur

According to the law, only a legal entity can have a beautiful and impersonal name in business activities. Individual entrepreneur- this is an individual, therefore he will be referred to in official documents (on a seal, on checks, on forms, etc.) by his full name, for example, IP Ivanov I.I.

However, an individual entrepreneur can register a trademark or service mark, or use a commercial designation that does not need to be registered. The simplest option is, of course, to use a commercial designation, which is used to individualize a property complex, for example, the Romashka cafe, the Beaver restaurant, the Lisichka dry cleaner, etc. In turn, a trademark serves to individualize goods, and a service mark serves to individualize services (the last two marks must be registered separately).

STEP 3. Place of registration of individual entrepreneur

In sheet A of the application P21001, you can enter 57 OKVED codes, but if one sheet A is not enough to indicate all types of proposed activities, you are allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business in all of them, but one type of activity must be chosen as the main one.

If you prepare documents through our service, you will be offered a choice from a drop-down list with codes and a search bar. Please note that to include in the application, you must select only those codes that consist of 4 or more digits.

STEP 5. Fill out an application for registration of individual entrepreneurs according to form P21001

Please note: from April 29, 2018, the applicant must indicate his email address in the registration application. Documents confirming the fact of registration are sent by the inspection not in paper form, as before, but electronically. Paper documents, in addition to electronic ones, will be available only upon request of the applicant.

To fill out the application using the appropriate software or service we recommend:

1. 
   This service will allow you to apply for registration as an individual entrepreneur and pay the state fee online. But to identify yourself, you will need to come to the appropriate registration authority with your passport.
2. 
   Using our service, you can prepare a complete set of documents for individual entrepreneur registration, print them and take them to the registration authority. To work with the service, you only need to register with your email account.

Below is an example of filling out form P21001 for the fictitious entrepreneur Ivanov I.I. from Volgograd.

Please note that persons who are not citizens of the Russian Federation fill out information on a document permitting a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.

Examples of filling out pages:

• Form 21001. Page. 1. The basic data of the future entrepreneur is indicated.
• Form 21001. Page. 2. The place of registration according to the passport and passport details are indicated.
• Form 21001. Page. 3. The types of activities that the future entrepreneur will engage in are indicated.
• Form 21001. Page. 4. Page with the applicant’s signature. It is most often signed at the registration authority when submitting documents or at a notary if the documents are submitted by another person.

When preparing an application on your own on a computer, be sure to pay attention to the font type and size. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in Courier New font with a height of 18 points. You can check the correctness of the font in the completed and printed application P21001 by placing another sheet of paper on top with capital letters of the Courier New font printed on it, 18 points high (as a standard), and compare their sizes in the light.

STEP 6. Pay the state fee for individual entrepreneur registration

You can pay the state fee for registering an individual entrepreneur as follows:

1. electronic payment within the online service of the Federal Tax Service for registration of individual entrepreneurs;
2. Fill out the receipt form manually. To do this, you will need to find out the details of your registration authority. This can be done on the Federal Tax Service website or directly at your registration authority;
3. use the Federal Tax Service service to generate a receipt for payment of the state fee for registering an individual entrepreneur.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

What to do if you have been refused registration as an individual entrepreneur or LLC? From October 1, 2018, the applicant can again submit documents for registration of an individual entrepreneur or LLC. You must contact the Federal Tax Service within three months after the decision to refuse is made, and this can only be done once.

A sample receipt for payment of state duty is available in the section

Since 2019, applicants who submit documents for individual entrepreneur registration through the Federal Tax Service website or the government services portal are exempt from paying state fees (Article 333.35 of the Tax Code of the Russian Federation). However, this is only possible if there is enhanced qualified electronic signature. In addition, the fee is not charged when submitting paper documents through the MFC, which has entered into an agreement with the Federal Tax Service on electronic document management.

STEP 7. Choose a tax system

The tax regime or taxation system is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are several that differ in tax burden, reporting and activity restrictions. The wrong choice of taxation system at the start can significantly affect the reduction in profits received from the business.

The most popular tax system for beginning entrepreneurs is the simplified tax system. If you use ours, then in step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare a notification of the transition to the simplified tax system along with other documents. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

To calculate the tax burden for different regimes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on choosing a tax regime from 1C specialists:

STEP 8. Find the IP registration authority

State registration of individual entrepreneurs is carried out at the registration authority at the place of residence, that is, at the place of registration indicated in the passport. If there is no registration in the passport, then registration of an individual entrepreneur can be carried out at the registration authority at the applicant’s place of residence. In large cities there are special registering inspectors of the Federal Tax Service, in Moscow, for example, this is.

To determine the registration authority for your address, we recommend using the Federal Tax Service service “Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address.”

STEP 9. Let’s take a break and count the documents received

Since registering an individual entrepreneur is quite simple, you won’t have a lot of documents:

1. application for registration in form P21001 - 1 copy;
2. receipt of payment of state duty - 1 copy;
3. a copy of the main identification document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
4. notification of transition to the simplified tax system - 3 copies.

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics cannot be ruled out (when local tax authorities may impose requirements that are not explicitly stated in the laws). Available for our users free document verification service for business registration 1C specialists:

When submitting documents to the registration authority, do not forget:

1. sign the application for registration in form P21001 in the presence of an employee of the registration authority (if he and you forget about this, there will be a refusal);
2. Get a receipt from a Federal Tax Service employee with a list of documents you submitted.

STEP 13. Receive registration documents

STEP 14. After registration

If the registration was successful, and we have no doubt about it, then please accept our congratulations! All that remains to be done now is:

• register as an employer