Where are individual entrepreneurs registered? Preparation of documents for registration of individual entrepreneurs. Sample application for opening an individual entrepreneur in Russia

Hello! In this article we will look in detail at how to open an individual entrepreneur correctly, going through the entire procedure of filling out documents step by step, spending a minimum of time, money and nerves. We will analyze 3 options for preparing documents for individual entrepreneur registration, so that you choose the most convenient one for yourself. This is the most detailed instructions in the Internet!

Who can become an individual entrepreneur

A citizen of the country over 18 years of age can become an individual entrepreneur on the territory of the Russian Federation, if he is not a member of a municipal or public service. In addition, you will be denied registration if you were declared bankrupt less than a year ago.

How much does it cost to open a sole proprietorship?

To officially obtain the status of an individual entrepreneur, you need 800 rubles to pay the state fee, but you can do it without it, read one of the methods below.

But this amount can be increased to 7,000 rubles:

  1. If you do not submit all documents in person, you will need the services of a notary. They will cost from 400 to 1500 rubles.
  2. If you plan to deal with non-cash payments and bills, then you will need a bank. Its opening will cost from 0 to 3000 rubles.
  3. An individual entrepreneur has the right to work without a seal, but in practice there are many cases when it turns out to be far from superfluous (for example, for banking transactions). Its production costs from 500 to 1500 rubles.
  4. And the entire registration process can be placed under the control of specialized companies. The cost of their services depends on the region and usually ranges from 1000-5000 rubles. But we do not recommend doing this, because... Our article describes everything in detail and you can handle the procedure yourself.

So, to register as an individual entrepreneur you will need:

  1. Passport and photocopies of all its pages.
  2. TIN (if you don’t have one, you need it in parallel with registering an individual entrepreneur).
  3. Application for registration of individual entrepreneurs (Form P21001), one copy.
  4. Receipt for payment of 800 rubles of state duty.
  5. If necessary, an application for transition to the simplified tax system (Form No. 26.2-1), two copies.

In the article we will dwell in more detail on the registration application. This is where the main trouble is associated, and where unpleasant mistakes are most often made.

You can download all documents and sample forms towards the end of the article.

Step-by-step instructions for opening - 3 ways

Below we will compare all 3 methods that will be discussed. They are all free, so feel free to use them.

Fill out documents through a free service "My business" Free, without going to the tax office and without paying state fees using the service “Let’s open IP.ru” On one's own
15-20 minutes. Quickly fill out documents. 15-20 minutes. You only waste time talking to the manager on the phone after submitting your application. From 2 hours. It’s long and tedious to fill everything out without automatic mode.
Clear understanding of the process No need to delve into the process It's easy to get confused and make mistakes
For free For free For free
Account opening is not included Free current account and many bonuses If you need a current account, you will have to find a bank yourself
The service does the work All work is done by specialists You do everything by hand

Method 1: Free registration of individual entrepreneurs without going to the tax office and paying state fees

  • All documents will be prepared for you free of charge.
  • There is no need to pay a state fee of 800 rubles. (from January 1, 2019, there is no need to pay a fee for online filing).
  • They will open a current account in a bank, for example, in Tochka (aka Otkritie Bank).
  • You get 1 year of free online accounting in Elba and other nice bonuses.

Your actions when registering:

  1. Go to the service website;
  2. Leave your phone number;
  3. Wait for a call, all documents will be filled out according to your words;
  4. You meet with the manager, sign documents;
  5. Are you waiting for a letter from the tax office about the results of registration;

After successful registration of an individual entrepreneur, a bank account will be opened free of charge with free services. It's fast and convenient! Moreover, Tochka is the best bank for entrepreneurs in 2018-2019.

Method 2: Registration of individual entrepreneurs via an Internet service

The service generates all the documents for you and you don’t have to fill out each one separately. This is a big plus!

First you need go to the “My Business” website and register.

This will take two minutes. Enter your name, email, phone number, come up with a password, and you can start registering as an individual entrepreneur. Filling out documents for registering an individual entrepreneur in “My Business” is free.

The service will clearly guide you and give you tips during registration. The entire procedure will take approximately 15 minutes.

Step 1: Enter personal information

Take out your passport and Taxpayer Identification Number. When filling out, please note that the place of birth (like all other items) is filled out strictly as indicated in the passport.

Step 2: Enter address details

First you will need to enter your address, autocomplete will prompt you with the correct spelling of street names and will automatically give you the postal code and code of your tax department.

Step 3: Select type of activity

The service greatly simplifies the selection of OKVED codes. It is enough to put one tick on the appropriate type of activity, and related codes will be automatically selected from all possible groups. If you selected OKVED manually, you would be faced with a long and monotonous reading of the entire list. We mark everything that is even remotely suitable, then you will definitely be asked to choose one main type.

Step 4: Select simplified taxation system (optional)

As a result, you will receive a completed application for switching to the “simplified” system, which you will only have to print, sign and submit to the tax office (you can do this right away, along with other documents). If you decide to refrain from switching to the simplified tax system, then you can simply not print this application.

Step 5: Open a bank account (optional)

The service will offer you a list of partner banks with a description of their advantageous offers. You can also select the “Other bank” item; you will have to contact the bank yourself. We have already prepared for you banks for opening a current account for individual entrepreneurs.

Step 6: Download and print documents, take them to the tax office

You will be able to download the already completed:

  • application for registration of individual entrepreneurs;
  • application for transition to the simplified tax system;
  • receipt for payment of duty;

The service will also give you a cheat sheet (step-by-step instructions) with the address of your tax office where you need to submit documents. It will contain information on what to do with documents, how to submit them and what to do after registering an individual entrepreneur, etc.

After which you follow the instructions and thus do not make mistakes. As you can see, the service is good and convenient! Register and fill out documents.

Method 3: Self-registration of individual entrepreneurs - step-by-step instructions

If you decide to go through the entire procedure yourself, routinely, then the procedure will be as follows:

Choosing OKVED

These are the activity codes that you indicate when registering it.

You need to decide on your codes before filling out the registration application, as they will be useful there. The list of them is huge, and the law does not limit entrepreneurs in their choice.

You enter the main code first, which most accurately describes your future activities, and then select all that are more or less suitable.

  • Download OKVED2

Even if you will not be involved in a certain industry at the beginning, but perhaps include it in your work later, its code is worth indicating. “They won’t ask you” for too long a list, but to add OKVED codes It can be a hassle after registering.

The main OKVED code will depend on:

  1. FSS insurance tariff;
  2. in some cases, the tariff tax rate;
  3. benefits provided for certain types of activities;
  4. the need for additional certificates and accreditations (for example, for entrepreneurs registering for the first time with codes 80,85, 92, 93, a certificate of no criminal record will be required).

Choosing a tax regime for individual entrepreneurs

Before you finally decide on the tax regime, all options need to be calculated, and only then make a choice. UTII and Patent will depend on the type of your activity, and OSNO and simplified tax system on profit.

Before registering as an individual entrepreneur, it would be a good idea to read detailed articles on our website about each of the special modes:

  • A single tax on imputed income

BASIC
(general)

USN (simplified) UTII (imputation) Patent
The base tax you are on if you have not made any other claims. Suitable for everyone, but far from the most profitable for small companies. The most common tax for small businesses. Possible in companies with up to 100 employees. Typically used in services and trade.

Limited list of activities and cities to which the system is applicable.

Paid from income from your activities. 6% is paid on all income - more profitable for small expenses;

or 15% of profit (income minus expenses) - more profitable for large expenses if they are confirmed and taken into account.

for an amount up to 50% of the amount paid to the Pension Fund. If there are no employees, the reduction is possible up to 100% An entrepreneur buys a patent to conduct each specific type of activity
Quarterly reporting If you have no income, you don't have to pay Tax will have to be paid even if there is no income.
Once a year it is submitted to the tax book of income and expenses

Keeping records is simple; the rate depends on the type of activity, number of employees, area and other parameters. Expenses are not taken into account.

No more than 100 employees. No more than 15 employees

If desired, the modes can be combined. Only the simplified tax system and the OSNO are not compatible; you will have to choose one of them.

It is best to start registering an individual entrepreneur immediately with a simplified procedure. Later you can switch to UTII or Patent without any problems.

Let's move on to the practical part

Step 1. Fill out an application for registration of individual entrepreneurs (Form 21001).

  • You can do it manually on a printed form or electronically, but keep in mind that if you choose to fill it out electronically, on Sheet B your full name and signature will in any case have to be written by hand (in black pen, in block capitals). It is better to leave this space empty before coming to the Federal Tax Service and fill it out in front of the tax officer. In many regions this is a requirement.
  • Any other corrections or additions by hand on the printed application are not permitted.
  • If you are not the one personally submitting the application to the tax office, then the signature must be certified by a notary (this service will cost approximately 500 rubles).
  • There is no need to stitch or staple the sheets. Documents should always be printed on one side.
  • If sheet 003 is not filled out, then you do not need to provide it.

Step 2. Pay the state fee.

Step 3. Make photocopies of your passport (with registration) and TIN.

Step 4. Fill out an application for the simplified tax system (in two copies) if you have chosen this type of taxation. You can submit it immediately or within a month after registration.

Step 5. Take the documents to the registration authority.

Step 6. Return after three business days for results.

As you can see, you will have to fill out everything on the computer yourself, which is not very convenient. Therefore, it is better to use the first 2 methods!

Samples of completed documents

Below you can view and even download sample documents for individual entrepreneur registration.

Sample application for registration of individual entrepreneur

It looks like this:

  • Download a completed sample application for opening an individual entrepreneur (P21001)
  • Download a blank application form to fill out yourself

Sample receipt for payment of state duty

Looks like that:

  • Download a sample receipt (Excel format)
  • Sample receipt for payment of state duty (PDF format)

Sample application for transition to simplified tax system

It looks like this:

  • Sample application for simplified tax system (PDF format)
  • Download a sample application for the simplified tax system (Excel format)

How and where to pay the fee for registering an individual entrepreneur

For 2019, the state fee for registering individual entrepreneurs is 800 rubles. It can be paid at Sberbank. What it looks like and a sample of it is above.

Important! From January 1, 2019, when submitting documents online, you do not need to pay a state fee!

You can find out your tax office details at the branch itself or on the website nalog.ru. The KBK code depends on whether you will submit an application to the Federal Tax Service or to the MFC. 18210807010011000110 and 18210807010018000110, respectively.

Some branches of the Federal Tax Service have installed payment terminals, which simplifies the payment of state duties, since this can be done directly at the tax office.

We bring completed documents to the tax office

So, the documents have been collected, it’s time to take them to the tax office. Let's check the list:

  1. Application for state registration IP.
  2. Photocopies of all pages of the passport.
  3. Photocopy of TIN.
  4. Paid receipt of state duty.
  5. If you switch to the simplified tax system - a corresponding statement.
  6. If you are not a citizen of the Russian Federation, a photocopy of your residence permit or temporary residence permit.
  7. If the actual postal address differs from the registration - Form No. 1A.

You can take the documents directly to the tax office, which you indicated when filling out the documents.

As confirmation of receipt of the documents, the Federal Tax Service will issue you a receipt. Please note that even if registration is refused, neither the documents submitted for registration nor the state fee paid will be returned.

If you cannot take the document in person

If a third party, and not you yourself, will submit and receive documents from the tax office, then you must:

  1. Fill out and have the power of attorney certified by a notary.
  2. Also certify a copy of your passport and your signature on the application.
    If you send documents by mail, this should only be done in a valuable letter with an inventory.

Receiving documents from the tax office

Review of documents by the Federal Tax Service will take 3 working days (previously it was 5), after which you will be successfully registered as an entrepreneur or receive a refusal.

At the tax office where the documents were submitted, you will be given:

  1. OGRNIP (Certificate of state registration of an individual as an individual entrepreneur).
  2. Unified State Register of Individual Entrepreneurs (Extract from the state register individual entrepreneurs).
  3. Form 2-3-Accounting (Notice of registration with the tax authority).
  4. Depending on the branch, a notice of registration with the Pension Fund of the Russian Federation, a certificate of registration of the policyholder with the Compulsory Medical Insurance Fund, and a notice of assignment of statistics codes from Rosstat may also be issued. If all or part of these documents were not given to you by the tax office, then you will have to obtain them yourself.

If you put the appropriate mark on sheet B, then the documents from the tax office can be sent to you by mail. They will be sent to your registration address. To receive letters to your actual address, you need to submit an application in Form No. 1A.

What to do after registration

The documents have been received, the registration of the individual entrepreneur with the tax office has been successful.

  1. Check your details at Nalog.ru.
  2. Register with statistics, PF and for some types of activities with Rospotrebnadzor (depending on your OKVED, the list of codes for which registration is required can be downloaded Here). The tax office does not always register an entrepreneur. Although it is generally accepted that you will be automatically registered with the Pension Fund and statistics, in reality this often does not happen, and you will have to do everything yourself. If you have hired employees, you will have to register with the pension. Read more about processes.
  3. If necessary, order a print. Individual entrepreneur in Russian Federation can work without a seal, but in many situations it is indispensable (for example, during regular banking operations), in addition, the presence of a seal will help in the future to save on certification of signatures by a notary. You can order it from any of the many companies producing seals and stamps, providing:
  • photocopy of TIN;
  • on one sheet of paper a copy of the passport and registration;
  • photocopies of OGRN and USRIP.
  1. If you plan to receive non-cash payments, you should open a bank account. You will need the same documents as for making the seal.
  2. If necessary, purchase and register with the tax authorities.

Why can they refuse to open an individual entrepreneur?

Registration of an individual entrepreneur may be denied if:

  1. Not all documents are presented or in the wrong place.
  2. Errors or false information were found in the documents.
  3. The individual entrepreneur has already been registered or was declared bankrupt less than a year ago.
  4. Registration is prevented by a court verdict and there is a ban on entrepreneurial activity.

If you receive a refusal, you can appeal it to the Federal Tax Service. Only after this can you go to court, but such a procedure will be quite expensive. It is much cheaper and faster to submit documents again and pay the state fee.

What does individual entrepreneur status give?

  1. This gives greater freedom both in the provision of services and in cooperation with other companies. A company providing services is more likely to enter into an agreement with an individual entrepreneur than with a simple individual, because the relationship with the latter can always be designated as labor, with additional taxes being assessed to the employer.
  2. You pay your own taxes and contributions to funds, which means you manage your income yourself.
  3. You are responsible before the law with your property. Therefore, individual entrepreneurs should always be careful and not get into debt.

Pros and cons of an individual entrepreneur relative to a legal entity (LLC)

Answers to frequently asked questions

Is an individual entrepreneur allowed to change the name?

An individual entrepreneur has the right to come up with any name that does not infringe on the rights of another registered company, but only the individual entrepreneur’s full name must be used in documents.

Is it possible to register an individual entrepreneur not according to registration, but at the address of residence?

This option is only possible if you do not have a permanent residence permit, but a temporary one is given for a period of more than six months. After registration, you can engage in entrepreneurial activity anywhere in the Russian Federation.

Does an individual entrepreneur count his pension experience?

Yes. It starts from the day of registration and does not depend on the income of the entrepreneur.

Can an individual entrepreneur make entries in his work record?

Theoretically possible, but pointless. An individual entrepreneur has the right to hire himself, enter into an agreement with himself, enter this into the work book, but also pay pension and insurance contributions for himself as an employee, which in practice is too expensive.

Can an individual entrepreneur get a job as an employee for another company?

Yes maybe. This will not affect your taxes as an entrepreneur, and the employer is not at all required to know that you have your own business.

Is it permissible for an individual entrepreneur to register with a temporary registration?

It can only when the passport does not indicate a permanent residence address. Even if you are registered in another city, you can send documents by letter. In the future, you will be able to conduct your activities in any city, regardless of registration and place of registration of the individual entrepreneur.

Does an individual entrepreneur need a special TIN, different from the TIN of the employee?

No, an individual entrepreneur acts according to his TIN, regardless of when and where it was assigned. Each citizen has one TIN for life.

Do I need to rent a room?

Only if you need it for work. An individual entrepreneur can carry out his activities from home.

Conclusion

Congratulations, you are an entrepreneur! If the instructions helped you, share them on social media. networks and read other articles on our site. We talk in detail about all aspects of business and always try to help our readers.

Good luck to you and your business!

Step 1 of 5

Individual entrepreneur registration

Select print

Open a bank account?

Submission of documents

Note: notarization of documents is not required; an additional state fee of 800 rubles is paid.

Select print

Open a bank account?

Opening an account with a partner bank is free!

Submission of documents

Note: an additional state fee of 800 rubles and notary services are paid.

Order

After submitting this form, the selected parameters will be sent to us for processing, along with your contact information. Our manager will contact you immediately after processing your application.

Registration of individual entrepreneurs - preparation of documents

The main difficulty in the process of registering a business is correctly filling out a set of documents to ensure guaranteed passage with the registration authority. Our lawyers will take on this task and prepare a complete set of papers for the tax authorities. The service includes detailed advice on individual entrepreneur taxes and the registration procedure, as well as an individual entrepreneur stamp, subject to free opening of a current account in one of the partner banks.

Registration of individual entrepreneurs on a turnkey basis

To save time, you can order the submission of documents by power of attorney with the “Turnkey IP Registration” service. Individual entrepreneur registration price with submission and receipt: 5,000 rubles. + notary expenses + state duty. It is advisable to use this type of service if it is not possible to submit an application yourself and receive significant savings on notary costs, which amount to about 5,000 rubles. (certified by: application, copy of passport, power of attorney, copy of power of attorney). The seal is produced free of charge if you open an account with a partner Bank, also free of charge.

Prices:

Documents for opening an individual entrepreneur

In order for our center’s specialists to begin the procedure for registering an individual entrepreneur, they will need copies or scans of documents containing the following information:

  1. Copy of passport (first page and address page)
  2. TIN number
  3. Types of activities: main and optional additional. In free form or in the form of OKVED2 codes
  4. Phone number to indicate in the application (mobile is possible)
  5. Selected taxation system (if necessary, selected as a result of consultation with our specialist)

You can order by mail:

Individual entrepreneurship is one of the most common forms of doing business. A person who has become an individual entrepreneur is an individual who has passed state registration - this means that he has the right to legally engage in entrepreneurial activities. Opening an individual entrepreneur at the initial stage is the optimal solution to reduce the costs of creating and maintaining a business.

Let's take a closer look at the advantages of individual entrepreneurship.

Advantages of IP:

  • favorable taxation (when using the simplified tax system, patent, UTII, no tax on dividends);
  • the possibility of applying the Patent taxation system;
  • the possibility of exemption from the Trade Tax (for PSN);
  • Individual entrepreneurs have a simpler opening procedure;
  • minor fines;
  • there is no need to register a branch;
  • ease of doing business (minimal paperwork, simplified reporting);
  • work experience and the right to social benefits.

Prohibitions on registration as an individual entrepreneur:

There are a number of conditions under which an individual does not have the right to register an individual entrepreneurship:

Main stages of registration of an individual entrepreneur

Stage I. Preparation of documents and opening of an individual entrepreneur.
  • Selecting types of activities and a suitable taxation system.
  • Collecting and filling out documents (application to the Federal Tax Service on form P21001; OKVED selection; state fee for registration of individual entrepreneur status - 800 rubles; notification of transition to the simplified tax system or patent (if necessary). Additionally, you need to prepare a copy of your passport. We recommend completing this stage remotely, by exchanging data via email or other means of communication, which will save time and reduce the number of trips to the office.
  • Going to the administrative body to register an individual entrepreneurship. An individual entrepreneur can only be registered with the tax office at his home address. In the absence of permanent registration, it is allowed to submit documents for temporary registration, i.e. at the place of stay. You can submit documents to the tax office either personally or through an authorized representative. A power of attorney for submitting documents to the territorial tax office will require a notarized one, as well as an Application with a copy of the individual entrepreneur’s passport. In case of personal submission, documents for registration of individual entrepreneurs are not certified by a notary. It is possible to send a set of completed documents remotely by post in a valuable letter with a list of attachments or in the form of electronic documents with digital signature.
Stage II (optional). Making a seal

This procedure is not at all mandatory, but most entrepreneurs decide that such an attribute is necessary. The printing can be manual or automatic, ink-filled or multi-colored - there is no clear guide to the content and design (however, there are details without which they will not open a bank account if you decide to use printing on a bank card - these are OPF, full name, OGRNIP and place location of IP). Any other information, such as TIN, OKPO or website address, can be added additionally.

Stage III (optional). Opening a bank account and purchasing a cash register (CCT).

You should go to the bank with a Certificate of Registration of an Individual Entrepreneur, an Extract from the Unified State Register of Individual Entrepreneurs, an INN, a passport and a stamp. Some banks ask to provide individual entrepreneur statistics codes, although this document is excluded from the list of required documents for opening a current account. From May 1, 2014, the obligation to notify funds about the opening/closing of accounts is canceled; clause 1 of part 3 of Art. 28 Federal Law No. 212 “On Insurance Contributions...” Notifying the tax office about opening a current account is also no longer required; paragraphs 1 and 1.1 of Article 23 of the Tax Code of the Russian Federation, which established such an obligation, have been repealed.

The cash register is issued at retail trade and cash sales, if the simplified tax system is 6%, the simplified tax system is 15% or OSNO. In case of using UTII and Patent, cash machine you don't have to buy it. When providing household services to the population, you need to use either a cash register or a BSO under any tax system.

Legal center ─ quick registration of individual entrepreneurs

At first glance, it may seem that registering an individual entrepreneur is a simple procedure and does not require much time. To some extent, this is true, but when it comes to important documents, communication with officials and representatives of the tax inspectorate, the help of professionals will not hurt. Employees of the Fiolent Legal Center are ready to provide support to individuals when registering individual entrepreneurship at any tax office. A set of documents for submission to tax authorities in the regions can be prepared and sent to you by e-mail. Competent lawyers will advise on this issue and will help you quickly prepare a complete package of documents for individual entrepreneur registration and subsequent procedures.

We know what needs to be submitted to the tax authorities, how to open a bank account, and we can recommend financial institutions with minimal fees. Our employees design and produce stamps; clients do not have to search for specialists in this profile. Obtaining the status of an individual entrepreneur with the help of our professionals becomes a simple task.

Other services of the Fiolent Legal Center that an individual entrepreneur may need:

  • legal advice on issues labor legislation;
  • professional accounting services;
  • optimization of taxation (registration of a single tax (UTII), patent, transition to a simplified taxation system, etc.);
  • judicial protection;
  • printing services (printing leaflets, business cards and other printed materials);
  • creation and promotion of websites.

Fiolent Legal Center ─ competent advice from professionals. Take the first step on the path to success: register as an individual entrepreneur with the help of our employees and start making a profit from your own business.

Free consultation on registration and taxes of individual entrepreneurs. Contact us at the bottom of the page, or in the group.

  • 4. Entrepreneurial environment. Economic freedom is the leading element of the business environment.
  • 5. External business environment.
  • 6. Internal business environment.
  • 7.Individuals and legal entities – as business entities.
  • 8. Rights and obligations of entrepreneurs.
  • 9. Individual entrepreneur. Individual entrepreneur registration procedure
  • Choosing a registration method
  • 10. Taxation of individual entrepreneurs. Application of a simplified system of taxation, accounting and reporting.
  • 11. Business partnerships
  • 12. Company with organic liability
  • 13.Society with additional liability
  • 14. Joint stock company
  • 15. People's enterprises. Producer cooperatives
  • 16. State and municipal unitary enterprises. Association of business organizations.
  • 17. The essence and criteria for determining small business objects. Criteria for determining a small business entity in Moscow.
  • 18. Advantages and disadvantages of small business. The role of small business in the economy.
  • 19. Reasons hindering the development of small business. Direction and forms of state support for small businesses. Small business support infrastructure.
  • 20. Simplified taxation system, accounting and reporting for small businesses. Payment of a single tax on imputed income to determine types of activity.
  • 21. General conditions for starting your own business. Some principles for starting your own business.
  • 22.Stages of creating your own business. The idea and goals of starting your own business.
  • 23. Acquisition of an enterprise (business). Enterprise rental. Franchising is a form of business organization.
  • 25. Business plan. Marketing plan. Production plan and organizational plan in a business plan.
  • 26. Risks in the company's activities. Financial plan. Appendix to the business plan.
  • 29. Attracting bank loans. Main types of bank loans. Concluding a loan agreement with banks.
  • 30. Commercial lending organizations.
  • 31. Leasing operations.
  • 32.The essence of staffing.
  • Question 33. Formation of requirements for potential employees of the organization.
  • Question 34. Channels for searching for new employees of an organization (company). Personnel selection methods.
  • 1. Preliminary selection conversation
  • 2. Questionnaire
  • 3. Interview
  • 4. Testing.
  • 5. Check references and track record
  • 6. Test
  • 5. Competitive recruitment for a vacant position
  • Question 35. Entrepreneurial cultures. Entrepreneurial ethics and etiquette.
  • Question 36. The essence of business secrets. The main elements of the mechanism for protecting business secrets.
  • Question 37. The essence of business risk. Classification of business risks.
  • Question 38. Small business.
  • Question 39. Features of the development of entrepreneurship in Russia.
  • 9. Individual entrepreneur. Individual entrepreneur registration procedure

    Individual entrepreneur is an individual registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity.

    Today, anyone who has reached the age of majority and is a citizen of the Russian Federation can be an individual entrepreneur. True, this rule does not apply to state and municipal employees.

    Choosing a registration method

    There are two ways to register an individual entrepreneur:

      Self-registration of individual entrepreneurs. A fairly easy procedure, which essentially consists of preparing a few simple documents. Moreover, at the moment there are convenient free online services, with the help of which all the necessary papers can be prepared automatically and very quickly.

      Paid registration of individual entrepreneurs through a specialized company. Suitable for those who want to save time and do not want to delve into the process of registering an individual entrepreneur.

    How much does it cost to open a sole proprietorship? Payment of the state fee for registration of individual entrepreneurs - 800 rubles. Making a seal (optional) -500 – 1,000 rubles, Opening a current account for an individual entrepreneur (optional) - 0 – 2,000 rubles.

    These expenses can be refunded if you are registered with the employment center as unemployed.

    Paid registration of individual entrepreneurs

    The cost of paid creation of an individual entrepreneur may depend on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registering an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or may require an additional fee.

    Before registration

      You must have TIN. If it is not there, then you can fill out an application to receive it, which will need to be taken to the tax service along with other documents. In this case, simultaneously with the registration of an individual entrepreneur, you will be given a TIN, but the time for registration of an individual entrepreneur (5 working days) will increase by the time of registration of the TIN. However, this may not apply to all Federal Tax Service Inspectors (it is better to find out in advance). Therefore, first you can simply apply for a TIN (for example,

      through the Internet ), and then, while you wait, prepare all the documents for registering an individual entrepreneur. You better decide in advance what

      tax system will apply to your business. (You need to select types economic activity

    OKVED codes

    ), which you will presumably deal with and which you will indicate when registering as an individual entrepreneur.

      The first code you write in the application will become the main one. It will determine the amount of the Social Insurance Fund insurance rate and whether your business belongs to the category of preferential activities (it makes sense only if you plan to hire employees). Required documents for registration

      In order to register as an individual entrepreneur, you need to collect the following documents:;

      Application for state registration of an individual as an individual entrepreneur in form P21001(sold in 1 copy);

      Receipt for payment of state duty for individual entrepreneur registration

    Application for transition to a simplified taxation system in form No. 26.2-1 (if you need to go) (surrendered in 2 copies);.

    Copies of all pages of the passport.

    Read more about the documents for individual entrepreneur registration and how to fill them out. on this page Registration of individual entrepreneurs with the tax office In most Federal Tax Service Inspectors, the bulk of documents are submitted and received according to the “one window” principle, i.e. In one place. Therefore, after all the papers have been prepared, you need to go to the tax office that registers you and check the documents with the samples provided. When providing documents in person.

    notarize

    If for some reason you are not able to submit the papers to the tax authority yourself, you can entrust this either to someone else (you need to fill out a power of attorney to provide interests to the Federal Tax Service), or send them by mail in a valuable letter with a list of the attachments. In addition, in both cases you will have to notarize a copy of your passport and signature on the application for registration of an individual entrepreneur (300 - 500 rubles). If the documents were sent by mail, they should also arrive back by mail within two to three weeks.

    Documents receiving

    Upon successful completion of the individual entrepreneur registration procedure, you become an individual entrepreneur and receive the following documents:

      Certificate of state registration of an individual as an individual entrepreneur (OGRNIP);

      Extract from the Unified State Register of Individual Entrepreneurs (USRIP) - 1 page., 2 pages, 3 pages, 4 pages;

      Notification of registration of an individual with the tax authority;

      Notification of registration of an individual with the territorial body of the Pension Fund (pension fund) at the place of residence;

      Notification of assignment of statistics codes (from Rosstat).

    What to do after registering an individual entrepreneur

    If in your tax service Registration of individual entrepreneurs takes place according to the “one window” principle, then you can receive all of the above papers at once. However, if one of the last two documents is not given to you, then you will have to register with the relevant organization yourself. Read more about this on the page - Registration with the Pension Fund of Russia and Rospotrebnadzor(registration with Rospotrebnadzor is required only for some types of activities). Besides this you will have to get statistics codes from Rosstat.

    You may also find detailed information about:

      making a seal;

      opening a current account for individual entrepreneurs;

      cash register.

    Possible reasons for refusal of registration

    The reasons why you may be refused to open an individual entrepreneur may be the following:

      Failure to submit documents required for registration;

      Providing incorrect data, errors or typos;

      Providing papers to another tax authority;

      Declared bankrupt less than a year ago;

      The sentence prohibiting business activity has not expired.

    "
    February 28, 2019

    How and why to register an individual entrepreneur? These questions trouble budding entrepreneurs. Article for you. We have described the entire path in detail: where to start, what to pay attention to, how to prepare documents and submit them, taking into account your capabilities and circumstances. The process is simple - you can do it.


    Content

    Let's start to figure it out.

    1. What is an individual entrepreneur

    Do not know? Let's explain just in case.

    An individual entrepreneur is an individual entrepreneur. This is a form of state registration. Your status.

    With it you can:

    • legally conduct business on an ongoing basis in order to make a profit and dispose of it at your own discretion;
    • enter into contracts with partners, suppliers and employees for any period;
    • cooperate with legal entities persons.

    In fact, while remaining an individual, an individual entrepreneur is endowed with legal rights, with only one exception - he conducts business under his own personal responsibility.

    You can register an individual entrepreneur if you:

    • not a municipal or government employee;
    • over 18 years old;
    • over 14 and parents are not against your business;
    • non-resident with the right of temporary or permanent residence in the territory of the Russian Federation;
    • not declared incompetent by the court.

    2. Features

    IP - not only legal form. It is also a living mechanism filled with meaning. As a person. With its own advantages and disadvantages.

    Pros:
    • easy to register and liquidate;
    • fines are much lower than for legal entities. persons;
    • low tax burden and different variants taxation;
    • you can open branches in other cities without additional registration;
    • you freely dispose of your profits;
    • simple document flow;
    • rare checks.
    Minuses:
    • answer with personal property;
    • You can not engage in any type of activity; the ban includes, for example, alcohol, the production of medicines, aircraft (development, production, repair, transportation), any activity related to weapons and ammunition, etc.;
    • cannot be selected beautiful name upon registration, the individual entrepreneur is registered only in the applicant’s last name;
    • the business cannot be sold;
    • In case of bankruptcy, debts are not written off;
    • rarely, but it happens large companies do not cooperate with individual entrepreneurs.

    3. Is a business plan needed to register an individual entrepreneur?

    No. A business plan is not needed to open an individual entrepreneur. Only if you do not apply for government subsidies. If you want to receive support from the Employment Center, then you need a business plan.

    The Russian Federation has support programs for some areas of activity. Your business meets the criteria - get money. For development. You will be required to report your expenses.

    Conditions for receiving such a subsidy for you:

    • you are under 35 years old;
    • you are unemployed and registered with the employment center;
    • you are not yet registered as an individual entrepreneur;
    • you have a minor child and you need improved living conditions;
    • you have no loan debts.

    Applying for subsidies before on how to register an individual entrepreneur. Along with a business plan.

    4. Prepare documents

    We have sorted out all the pros and cons, conditions and your options.

    Let's start collecting documents.

    Decide from the very beginning whether you are collecting documents yourself or delegating this task to someone else. In the second case, you will save energy and keep the whole picture clear for the future, but registration may be a little more expensive. Specialized companies will go through all stages of registration with you for a fixed fee, committing to correctly filling out documents and submitting them. We recommend this option to those who do not live at their place of registration and want to save their time.

    Some banks also provide this service. Convenient if you are going to open an account in this particular bank. But let's not get ahead of ourselves.

    It is quite possible to cope on your own - the process is not difficult. You can do it. Below are detailed instructions.

    To register an individual entrepreneur you need:
    • passport;
    • government payment receipt duties;
    • statement.

    Let's look at each point separately.

    Passport

    With this, I think everything is clear if you are over 18 years old.

    If you are not yet 18, then you need one more document - a notarized consent both parents or adoptive parents.

    TIN

    Taxpayer identification number.

    You have it - great. If not yet, then go to the tax office with your passport. Wait a week. This is the most quick way. How to find your tax office.

    7. Registered - what next?

    • Open a bank account.
    • Order a print. Yes, you can do without it, but with it, trust in you is higher and your status is more solid.
    • Submitting an application to the Pension Fund - Pension Fund Russia.

    So, all the necessary procedures are behind you. Congratulations!

    Now you can:

    • conduct commercial activities;
    • hire employees and pay them salaries;
    • select and enter into agreements with suppliers, partners and banks;
    • freely dispose of your income.

    If you work carefully and follow the law, there will be no problems.

    8. Alternatives

    To complete the picture, let's look at the options. If not IP, then what?

    Option 1. Self-employed. Unlike an individual entrepreneur, he does not have the right to hire employees and enter into agreements with anyone employment contract, is limited in the choice of activities, is obliged to produce his own goods or services, and has a “ceiling” of income.

    Option 2. OOO. Limited Liability Company. Entity. You will definitely need at least an accountant and a director. You will have to draw up a charter for the company. Have initial capital. You need a legal address, equipment and much more. And registration will cost more.

    Option 3. Company. Closed Joint-Stock Company. Entity. An even more serious organization than an LLC. A complex procedure for preparing documents and issuing shares awaits you. And registration will cost 30 times more than as an individual entrepreneur, and this is in the fortunate case that the documents are accepted the first time.

    Option 4. OJSC. Public corporation. If you do not have a large organization operating at the regional and state level, then there is no point in delving into the specifics of this structure.

    Option 5. OMK. Open intergalactic corporation. #jokes :-)

    Remember that the status itself only gives you opportunities, but in the end the matter is up to you. Successful business based on hard work, filled with interesting ideas, and rushes you forward along the course of constant development. Make up your mind and get started!

    Wanting to start a business and engage in entrepreneurial activity, the founder of a small or medium-sized business is faced with an inevitable procedure documentation your company. Complete and detailed information on how to register an individual entrepreneur, what papers to prepare and where to submit, is absolutely necessary for correct and timely registration.

    According to the legislation of the Russian Federation, individual entrepreneurship (IP) is this type of economic activity, the subject of which is an individual. The staff of his company may consist of one person (founder and manager) or include several employees.

    Preparatory stage: once again weigh the pros and cons

    The decision to register is a responsible step. After its implementation, the entrepreneur will not be able to “reverse”; from this moment it begins economic activity. By this time, the founder of the company is obliged to make a list of his economic goals, develop a strategy for future activities, that is, have a real business plan in hand. In the process of collecting information on how to correctly register an individual entrepreneur, as well as when studying various legal aspects of all activities, an entrepreneur should pay attention to his responsibility to the state. It consists of timely submission of reports, mandatory deduction of certain amounts to the budget and payment of taxes.

    Is it worth registering as an individual entrepreneur?

    It is no secret that many entrepreneurs may try to run their business in the so-called shadow sector. This means that they do not have any permits to carry out their activities, do not reflect the income they receive in any way and do not pay taxes. The reason is the fear that you will have to collect a package of documents and interact with government agencies, as well as the desire to reduce your expenses.

    In contrast to dubious savings, several arguments can be made in favor of a legitimate business:

    • The entire period during which a person is engaged in entrepreneurial activity is taken into account when calculating the pension period.
    • There is no need to hide from representatives of the law or conceal your source of income.
    • The procedure for obtaining visas to some countries may be simplified.
    • The range of opportunities and business contacts is significantly increasing, since many company owners prefer to cooperate only with individual entrepreneurs or legal entities.
    • It becomes possible to make non-cash payments.

    Thus, we can conclude that any growth and development of a company involves searching for information on how to register an individual entrepreneur independently or through the mediation of special companies.

    How are intermediaries useful?

    In the case when future entrepreneur is well versed in the bureaucratic intricacies of domestic legislation and is able to understand numerous certificates, statements and reports, he may well take care of the registration of his activities himself.

    For the rest, those who have no idea how to register an individual entrepreneur on their own, the services of intermediary organizations are available.

    Their employees will readily help you collect the necessary documents, make a seal, open a bank account, and also tell you which government agency you should contact at what stage.

    Of course, their work requires appropriate payment.

    How to register an individual entrepreneur: step-by-step instructions in general terms

    Knowledge of the procedure for registering an individual entrepreneur and the sequence of actions is necessary for both categories of citizens: those who carry out the procedure themselves, and those who turn to intermediaries.

    All actions can be divided into several stages:


    Today, there are several taxation options for individual entrepreneurs. You should decide on the choice of system before registering an individual entrepreneur.

    The differences between the types are related to the type of activity of the entrepreneur and the amount of his planned profit.

    Types of taxation and their characteristics: general system

    This is the name given to the system that is used by default. That is, it comes into force when no other is selected. Its main condition is mandatory control of financial transactions, as well as quarterly reporting (submitted to the tax inspector).

    Before registering as an individual entrepreneur and choosing a general system, you should find out that the entrepreneur will have to deduct 20% of the profit (the difference between income and expenses).

    Also on the list of mandatory deductions are:

    • Property tax. It is paid when the organization owns any equipment, real estate or machinery.
    • Value added tax. Its size is 18% of the amount of goods sold or services provided.

    The amount of deductions depends on the size of the business. It is paid every quarter.

    Interestingly, an entrepreneur is not required to use a cash register to record transactions made for cash.

    Patents and the patent system

    Only some entrepreneurs are eligible for taxation under this system. The patent is relevant for companies with a small staff (up to 5 people) and an annual income of up to 60 million rubles.

    Usage cash register equipment also optional. An entrepreneur does not have to submit reports, he does not need to visit a tax inspector often, he just needs to pay for a patent (valid from one month to a year) and correctly keep records of income in a special book.

    Code selection procedure

    Each type of business activity corresponds to a specific individual code, which is indicated in the all-Russian classifier.

    This document lists all the main industries and areas: food industry, Agriculture, various types of trade and construction.

    By indicating the selected code when registering an individual entrepreneur, the entrepreneur determines which taxation system will be applied to him.

    When thinking about how best to register an individual entrepreneur and selecting a code, you should use only the new classification (compiled in 2014). Additionally, the structure of this document may be subject to change, so you should pay close attention to any updates.

    What documents will be needed for registration?

    The package submitted to the tax office must include:

    • Passport or a copy of it if registration is carried out by mail.
    • A receipt certifying payment of the state fee.
    • A copy of the identification code.
    • Application with a request to open an individual entrepreneur (in the case when the package is sent by mail, the application must be certified by a notary).
    • A document notifying which taxation system has been chosen by the entrepreneur.

    The collected papers are submitted to the tax office branch at the place of registration or sent by mail. One day after receipt, the entrepreneur becomes the owner of a registration certificate, taxpayer identification number and an extract from the unified state register.

    After this, information about the individual entrepreneur is automatically sent to the Pension Fund.

    Current account and printing

    Even before drawing up an agreement with an individual entrepreneur for the purchase or sale of goods, provision of services or other type of cooperation, many companies and firms are interested in the possibility of conducting financial transactions by bank transfer.

    Often, the lack of an official account with an individual entrepreneur becomes an obstacle to making the most profitable transactions. Therefore, those entrepreneurs who are determined to receive large contracts and orders immediately after registration apply to Rosstat for OKVED statistics codes.

    A day after submitting a receipt for payment for the services of this state body, a copy of the identification code and documents received upon registration with the tax office, the entrepreneur receives the necessary codes in duplicate, as well as a letter certifying registration. Now you can open a current account, which will need to be notified to the tax inspectorate and pension fund.

    A stamp, like a bank account, is not a mandatory requirement for individual entrepreneurs. However, with this attribute, the status of the company increases significantly and the possibility of promising cooperation with other organizations appears.

    A seal is also needed to fill out work books for employees. If the head of a small company needs information on how to register an employee as an individual entrepreneur, he should contact Labor Code and other administrative documents.

    When hiring the first employee, the entrepreneur will have to comply with several mandatory rules and register as an employer (pension and social insurance funds).

    In the future, the hiring procedure will practically not differ from standard employment.

    Before planning an expansion of staff, the head of a small business should find out about the existing restrictions:

    • Working according to a simplified system, the owner of a company can hire no more than one hundred people.
    • For a taxation system that provides for a single tax, the limit is the same (up to one hundred employees).
    • Individual entrepreneurs who have paid for the patent can hire up to five workers.

    It should be taken into account that we are talking about the average number of employees. Therefore, if an entrepreneur has two employees and the shift of each of them is half a working day, then the timesheet indicators will be equal to the productivity of one person.

    Knowledge of the rules and regulations governing the provisions of the law on how to register an individual entrepreneur for the work of performers and assistants will help to avoid fines and other penalties.