Procedure for registering as an individual entrepreneur. Permanently exempt from any type of CCT. Paid receipt for individual entrepreneur registration

Nowadays, you won’t surprise anyone with the desire of many to work for themselves. On the one hand, this is an opportunity to realize own desires, on the other hand, plan your income yourself. But do not forget that working for yourself is not only an increase in your income, but also an additional responsibility to the state both for yourself and for employees, If there are any. In order to provide yourself and your employees with a social package, any business must be built legally. This means that you need to open a company or register as individual entrepreneur.
Previously, we already talked about how, in this same article we will talk about how to register as an individual entrepreneur (formerly PBOYUL).

• parents or guardians have given their consent to their entrepreneurial activity;
• has undergone the emancipation procedure (as a result of legal marriage or for other reasons);
• legal capacity has been established by a court decision;
• The guardianship and trusteeship authorities issued a conclusion establishing full legal capacity.

Who will not be allowed to open an individual entrepreneur

• citizens in state or municipal service, as well as military personnel;
• citizens whose legal capacity is recognized as limited (this also includes people registered in connection with the use of drugs and alcohol);
• foreign nationals and stateless persons who do not have registration in the Russian Federation and a migration card.

Why do you need registration?!

• many companies do not sell goods in bulk to individuals, but this is available for individual entrepreneurs;
• significant difference in taxation. An individual is required to pay 13% tax on his income, but an individual entrepreneur can switch to a different taxation system, and then the tax rate will be reduced. For example, with the simplified tax system the rate is 6% of income;
• Acting as an individual entrepreneur is counted towards the length of service, but the earnings of a private individual (income from unofficial work) are not.

• the registration procedure is cheaper;
• a minimum package of documents is required;
• simplified accounting system;
• there is no obligation to reserve the authorized capital in the bank; purchase a cash register, do printing.

Required documents

• application for state registration (form P21001 Appendix No. 18) - in it you will indicate the types of activities that you plan to engage in (in the future they can be supplemented/changed if necessary, you can find them in the OKVEDO classifier - codes change periodically, so make sure you follow current edition - if necessary, you can consult an informant or a tax lawyer), your passport information, TIN, etc. This application, after being drawn up, will need to be certified by a notary, so it is better to take care of checking in advance for correctness of preparation (so that you do not have to pay for it several times). By the way, all documents certified by a notary are signed by the applicants in the presence of a notary;
• passport and its photocopy (pages with full name and registration);
• TIN and its photocopy;
• receipt for payment of state duty (original);
• for minors, you will additionally need to provide the appropriate permits, and for foreign citizens, a notarized translation of an identity document (passport), a copy of the document on registration at the place of residence or stay (they may additionally require a certificate-extract from the house register).

Registration process

• certificate of registration as an individual entrepreneur;
• certificate of assignment of TIN;
• an extract from the state register (later this extract is issued for a fee).

What after registration?

Probably, almost all employees have a reluctance to have a boss. But not everyone is able to set off on a free voyage - some are afraid of a fair wind in the form of administrative barriers. And in vain, they are easy to overcome.

Business in our country began to break through the bureaucracy in the late eighties and early nineties, when at the legislative level the status of a private entrepreneur, or in common parlance - a “chepeshnik”, appeared at the legislative level. Attempts have been made to rename this title, and now businessmen acting in business on their own behalf are called individual entrepreneurs. It was during these times that enterprising young people associated the registration of individual entrepreneurs with trade and were exclusively engaged in the sale of consumer goods. Currently, anyone who wishes to disobey their superiors and works without the practice of “black cash” is registering. It is the legal requirements for both individual entrepreneurs themselves and their partners that force them to open an individual entrepreneur and register for taxation in accordance with current legislation.

Often, partners, especially large legal entities, place increased demands on their counterparties. And this is understandable: they need to have guarantees of the legal purity of transactions, ensuring their execution and the ability to reduce the tax burden. And this is simply impossible without the necessary paperwork with the proper business entity.

Why do you need to open a sole proprietorship?

Opening an individual entrepreneur is also attractive for the following reasons: in addition to large clients, citizens also receive confidence in the future and the absence of problems with the law. Many avoid registration, citing difficulties in relations with the bureaucratic apparatus. Yes, before, any visit to the tax office was accompanied by quarrels, conflicts and complete misunderstanding on the part of officials. Now the situation is radically changing: special preferential taxation, reporting and document flow regimes have been developed for individual entrepreneurs, which allows significant savings on taxes and wages for accountants and lawyers. And you can complain about a boorish official; now their superiors are strictly monitoring this.

And communication with officials on issues such as opening an individual entrepreneur is much more pleasant than visiting the police on suspicion of tax evasion and illegal business. This already threatens the collection of increased tax sanctions and all income received, and in in some cases- imprisonment.

How to open an individual entrepreneur step by step instructions

So, who can go through the procedure for making changes to the register of individual entrepreneurs (registration of individual entrepreneurs)? According to the legislation on registration of legal entities and individual entrepreneurs, a citizen who has reached the age of eighteen can obtain this status. Opening an individual entrepreneur is also possible for persons who have reached the age of sixteen, subject to obtaining the consent of the guardianship and trusteeship authority, emancipated in judicial procedure(for this, the child must have independent income) or the entry of a minor into marriage.

Registration of an individual entrepreneur is possible for almost every citizen, except for those simultaneously holding positions in the state or municipal service (police officers, military personnel, employees of the mayor's office, tax service, etc.), this is unacceptable. These persons are prohibited from engaging in entrepreneurial activities and, as a result, registration of individual entrepreneurs is unacceptable for them. And the entrepreneurial activity itself will be illegal and in special cases will result in legal liability.

Documents needed to open an individual entrepreneur

Registration of individual entrepreneurs is a procedure for making changes to the register of individual entrepreneurs by the Federal Tax Service (FTS) on the basis of documents submitted by the registering citizen.

Registration of an individual entrepreneur requires the citizen to provide the following package of documents:

• Completed application for registration of individual entrepreneurs. The form for this application can be found on the Federal Tax Service website nalog.ru. The form is approved by the Government and is mandatory for use by citizens. To fill it out, you should read the instructions accompanying the form, and also decide on the OKVED code. OKVEL is a classifier indicating the code economic activity, for which the individual entrepreneur is registered.
• A copy of all pages of the passport.
• Copy of birth certificate
• Evidence of payment of the state fee, since registration of an individual entrepreneur is paid. The cost to be paid is 400 rubles. Operators in all banks know the payment details, so it is not difficult to pay the fee in cash.
• If the registration of an individual entrepreneur is carried out in relation to a minor, when submitting documents it is necessary to provide a certificate confirming the citizen’s legal capacity. Such documents may be a court decision on emancipation (that is, early acquisition of legal capacity; this can be required in court in relation to a working teenager), a marriage certificate or permission from the guardianship authority. Registration of an individual entrepreneur requires full legal capacity.

It should be noted that documents must be submitted in the form of notarized copies or in the form of ordinary copies, but with the simultaneous presentation of the originals. The originals will be returned, but in this case, opening an individual entrepreneur will take longer. Therefore, it is more convenient to have copies certified by a notary; as a rule, it is not so expensive. But the application itself to open an individual entrepreneur, contrary to popular belief, does not need to be notarized. Notarization is necessary when establishing a legal entity; registration of an individual entrepreneur does not require this

No further documents are required to be provided. Registration of individual entrepreneurs has an exhaustive list of documents. All Required documents for registration of individual entrepreneurs are mentioned in the law “On State Registration of Legal Entities and Individual Entrepreneurs”. The official has no right to demand more.

After collecting the required set of documents for individual entrepreneur registration, its submission follows. There are three ways to submit documents for registration.

Personal visit to the tax authority

In accordance with the law, registration of individual entrepreneurs is carried out by the holder of the register of individual entrepreneurs - the Federal Tax Service. Locally, these functions are performed by territorial inspectorates of the Federal Tax Service. Documents for registering an individual entrepreneur must be submitted to the inspectorate at the citizen’s place of residence. The most difficult thing at this stage is spending a long time in line.

If the submission of documents for registration of an individual entrepreneur went through without questions from the tax authority employee and the application was accepted, the result can be expected within five working days. After the specified period, the citizen should contact the inspectorate to obtain a certificate of amendment to the Unified State Register of Individual Entrepreneurs.

Documents for registering an individual entrepreneur can also be sent by mail if you don’t want to waste time visiting the tax authority and standing in queues. To do this, you should send the kit by letter with registered notification and an inventory of the contents. But it should be taken into account that there are also queues at the post offices of the Federal State Unitary Enterprise “Russian Post”, and the shipment itself will cost at least 50 rubles. After accepting the letter for delivery, the postal worker will issue a document confirming acceptance of the shipment. This will be good evidence if you have to challenge the inaction of tax authorities in the next instance or in court.

You can also contact an intermediary who will prepare the necessary documents and send them to the registrar. But this will cost the citizen up to 7 thousand rubles, and the representative will also need to have the power of attorney certified by a notary (this will cost about another 500 rubles).

Registration of an individual entrepreneur ends with the inspection making a positive decision or refusal

If a positive decision is made, the inspectorate, on behalf of the manager, issues a certificate of entry into the Unified State Register of Individual Entrepreneurs (that is, the registration of individual entrepreneurs itself). The same act will make any changes regarding activity codes, passport data, place of residence and other register data. The tax authority must be notified of changes in actual data; in case of failure to report such data, legal liability is sometimes provided.

If there was an error in the preparation and submission of documents, or if there is another legal basis(submission of documents not to an inappropriate body, prohibition of engaging in entrepreneurial activity due to a provision of law or a court verdict, bankruptcy) the tax authority sends the applicant a refusal to register an individual entrepreneur, which can be appealed.

So, registration of individual entrepreneur has been completed. Legally, this status has now been acquired, but this is not enough for full-fledged work.

Firstly, a seal is useful for concluding contracts. And in some cases (for issuing accounting and tax documents) it is necessary. To do this, you need to order a print for production, which is usually done by advertising companies. To produce seals, a citizen must present a document confirming the rights to the seal - a certificate of amendment to the Unified State Register of Individual Entrepreneurs.

Secondly, you should get a current account. This is necessary for non-cash payments with counterparties.

Third , If you plan to accept funds from the public, you need to get a cash register. Cash discipline can be maintained both using a cash register and by issuing cash receipt orders (if the entrepreneur is not engaged in the sale of goods). As for the cash register, it must be registered with the inspectorate, and its minimum cost is 16,000 rubles (of which 12,000 rubles is the cost of the EKLZ chip, which will need to be periodically replaced depending on the frequency of operations and the fullness of its memory).

The status of an individual entrepreneur obliges you to pay contributions to the pension fund. The pension contribution rate changes from time to time. Mandatory payment is the insurance part + a certain amount of the savings part. However, the funded part can be paid in excess of the established norm, which can have a beneficial effect on the amount of the entrepreneur’s pension.

Hiring an employee by an entrepreneur entails an obligation to keep work records. If this is the first job for the employee, the entrepreneur independently and at his own expense opens a work book. You will also need to maintain personal files of employees, which display information about each of the employees. However, such a requirement is rather formally and not actually controlled. When hiring a person, an entrepreneur should be more concerned with the issues of tax and insurance registration of a new employee, since this is the most complex procedure from a formalistic point of view.

The most painful topic is taxes. For an entrepreneur, this is a heavy bludgeon of state coercion, which can be very difficult to dodge. As business develops, the system for making a profit will inevitably become more complex; new expenses will appear, hiring workers and attracting outsourcers. You will want to save money on regular deductions, but the tax service does not always welcome such initiatives from entrepreneurs.

It would be good to understand a little about taxation yourself, but it is better to regularly contact relevant specialists for advice. They know the law, they are familiar with judicial practice.

We will try to understand the basics first.

The Tax Code of the Russian Federation (TC) provides for individual entrepreneurs the opportunity to choose one of two taxation systems: general and simplified.

The general system involves the payment by an entrepreneur to the budget of personal income tax (13% of all income received), value added tax (18% of goods sold/work performed/services rendered), unified social tax and others. A colossal tax burden, as you can see. Not every aspiring entrepreneur will be able to pull it off. But there is one plus in it, which sometimes outweighs all the minuses. Large clients prefer to work with those entrepreneurs whose transaction will allow them to reimburse 18% VAT - that is, with entrepreneurs working under the general taxation system. It is worth noting that this is not common in all areas. And before concluding a deal, you need to discuss these points with the client.

"Simplified." If an individual entrepreneur is not required to allocate VAT, then this is a very good opportunity to save on taxes, an accountant and a lawyer. The simplified taxation system (USNO) implies exemption from the obligation to pay tax (within the framework of business activities) on value added, personal income tax, unified social tax (for oneself, but not for employees).

There are two “simplified” schemes:

• The tax base is income only. Moreover, a tax of 6% of the income received is subject to payment. It's as simple as dividing an orange.
• The basis is the difference between income received and expenses incurred. In this case, we will pay 15% of the profit to the budget from this difference.

In this case, we pay VAT only when importing goods into the territory of the Russian Federation. We do not allocate VAT in invoices for payment to other persons; this would be unreasonable!

This taxation system can be applied by a taxpayer-individual entrepreneur at his request if certain signs are present - in particular the volume of revenue turnover.

A single tax on imputed income . “Imputation” is mandatory if the taxpayer is engaged in a certain type activities. For example, retail trade - in this case, the tax is imposed on the area used for the sale of goods. An entrepreneur can use a trick and organize a trading place in such a way as to pay a minimum of taxes - you need to use your imagination and familiarize yourself with GOST on trade. Tax may also be levied on the number of employees on staff. The law provides for many cases and types of tax base, as well as the method of its calculation.

Liquidation

If an entrepreneur decides to terminate his economic activity, he must send an application to the Federal Tax Service to terminate his business activity. The activity is also terminated automatically in connection with the pronouncement of a sentence and the imposition of punishment in the form of deprivation of the right to engage in entrepreneurial activity.

Responsibility

An individual entrepreneur should remember that he himself is liable for his debts with the property that belongs to him. This means that for debts incurred under contracts with clients or employees, as well as taxes, he can forcibly pay with his own funds in bank accounts, securities, a car or real estate (after all, his only home will not be taken away).

You also need to remember that every real estate transaction requires an entrepreneur who is in a registered marriage to obtain the consent of the spouse for such a transaction.

And, of course, an entrepreneur should study the regulatory framework himself or trust an experienced lawyer. Among the acts that need to be monitored are, of course, the Civil and Tax Codes, the law “On State Registration of Legal Entities and Individual Entrepreneurs,” as well as Government resolutions and clarifications of the Ministry of Finance and the Federal Tax Service. Knowledge of the law will more than once help a young entrepreneur avoid unnecessary difficulties.

Prepared by editors: "Business GiD"
www.site

An individual entrepreneur (IP) is a person who is engaged in business officially, but without forming a legal entity. He does not have to keep accounting records and open a bank account, but business risks fall on his personal property.

Any capable citizen (except for civil servants and military personnel) can become an individual entrepreneur. The procedure is quite simple.

How to register an individual entrepreneur

1. Decide on your activities

Do you bake cakes? Do you repair cars? Take a look at the All-Russian Classifier of Types of Economic Activities (OKVED) and find the code that corresponds to your type of occupation.

OKVED codes must be included in the application for registration of individual entrepreneurs: one main and several additional ones.

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

To engage in some types of activities (medicine, transporting passengers, etc.) a license is required, and a number of areas are closed to individual entrepreneurs. For example, individual entrepreneurs do not have the right to sell alcohol and produce medicines.

2. Choose a tax system

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

There are currently five tax regimes in Russia.

1. General taxation system (OSN or OSNO). Involves 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 simplest and most beginner-friendly system. But only individual entrepreneurs who have less than a hundred employees and whose annual profit does not exceed 60 million rubles can use it.
3. Patent taxation system (PTS). Introduced specifically for individual entrepreneurs who have less than 15 employees and profits 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 or 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 using a special formula, which is influenced by the scale of the business (area trading floor, number of employees and so on).
5. Unified Agricultural Tax (USAT). Another one simplified system excluding VAT, income and property tax. Suitable for those who grow, process or sell agricultural products.

When registering an individual entrepreneur, the OSN automatically comes into force. You can switch from it to the simplified tax system or unified agricultural tax 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 reporting period.

3. Prepare a package of documents

To contact the Federal tax service(Federal Tax Service) will need:

1. Application on form P21001.
2. Receipt for payment of state duty.
3. Passport + its copy.
4. Application for transition to the simplified tax system, PSN, UTII or Unified Agricultural Tax (optional).
5. TIN (if missing, it will be assigned upon registration of individual entrepreneurs).

You can submit documents to the tax office in person or through a representative, or send them by registered mail with a list of the 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. Submit an application for registration of individual entrepreneurs

Application for state registration of an individual as an 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 individual entrepreneur.

The application must be filled out in capital letters on the computer (font - Courier New, size - 18 pt) or in black ink and block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - registration address and passport details. The code of your subject of the Russian Federation and the code of your identity document can be found in the requirements for document processing, 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 a tax inspector.

Are you afraid of getting confused in the requirements and making mistakes? Use one of the free document preparation services. There are many of these on the Internet now.

5. Pay the state fee

For this purpose, the Federal Tax Service website has a service “Payment of state duty”. First, select your payment type. Enter the full name and address of the payer. The details of the required tax office will automatically appear on the receipt.

Now you need to specify the payment method. To pay in cash, print and pay a receipt at any bank.

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

For non-cash payment, you must have a Taxpayer Identification Number (TIN). You can pay online through a QIWI wallet or a Federal Tax Service partner bank.

6. Submit documents for registration with the tax office

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

You can submit documents for individual entrepreneur registration in person by visiting the tax office or MFC, or remotely:

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

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

7. Receive an individual entrepreneur registration document

After 3 working days, you will be given an entry sheet in the Unified State Register of Individual Entrepreneurs (USRIP). It will indicate the main state registration number of the individual entrepreneur (OGRNIP).

A paper certificate of registration of individual entrepreneurs is no longer issued.

Be sure to check the information in the received documents. If you find a mistake, ask the inspector to draw up a protocol of disagreements.

8. Register with extra-budgetary funds

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

A certificate of registration with the Pension Fund and statistics codes will be given to you upon receipt of the Unified State Register of Individual Entrepreneurs (USRIP) sheet or sent by mail. If this does not happen, contact your local Pension Fund office yourself.

You must register with the Social Insurance Fund (SIF) within 30 days from the date of hiring your first employee.

9. Get a stamp, open a bank account, buy a cash register

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

1. Documents sealed have more weight in the minds of clients and partners.
2. It is much more convenient to settle accounts with counterparties and pay taxes in non-cash form through an individual entrepreneur’s current account.
3. In most cases, you cannot accept cash from customers without issuing a receipt.

That's all. Nine simple steps and you are an individual entrepreneur!

• • Step #1. Fill out the application, select OKVED codes and pay the state fee
  • Step #4. Current account for individual entrepreneurs
  • Step #5. Online cash register for individual entrepreneurs in 2018: who is exempt and who is obliged to use it?
  • Step #6. Production of IP seal
• • Advantages (+):
  • Disadvantages (−):
• 7. Conclusion

Despite all the obstacles and disagreements with the state, every year there are more and more people who want to open an individual entrepreneur. After all, whatever the business, first of all it must be legal. Therefore, an individual entrepreneur or LLC must be registered, that is, included in the Unified State Register of Individual Entrepreneurs or Legal Entities.

Otherwise, you become a violator of the law, subject to a number of sanctions, including administrative and criminal liability. In order to preserve the reputation of all novice entrepreneurs, we decided to write this article. After reading it to the end, you will understand how How to open an individual entrepreneur on your own in 2018 - step-by-step instruction will clearly and consistently indicate what needs to be done . Here you will also find a list of all the necessary documents for registering an individual entrepreneur.

The official status of an individual entrepreneur opens up a wide horizon of opportunities for you. So, when determining the organizational and legal form for your future company, choosing an individual entrepreneur will provide more advantages. The process of gaining legal status for your business is simpler, and the state registration fee is lower. In addition, individual entrepreneurs have the opportunity to use a simplified system for paying taxes, maintaining and submitting reports, which cannot but please novice businessmen.

You can open an individual entrepreneur on your own, after spending some time and gaining valuable experience. At the same time, there are services that greatly facilitate the registration of individual entrepreneurs and, in the future, the maintenance of financial statements.

If you are still thinking about what to choose: LLC or individual entrepreneur, and do not know how these two organizational and legal forms of business differ, read this.

So, from this article you will learn:

• Everything about registering an individual entrepreneur in 2018 - the necessary documents and actions, the latest changes and the latest news.
• The process of registering an individual entrepreneur + step-by-step instructions on how to open an individual entrepreneur on your own in 2018

How to open an individual entrepreneur yourself step-by-step instructions 2018 + necessary documents

1. Who can be an individual entrepreneur (individual entrepreneur)?

According to the law Russian Federation Any capable citizen of the Russian Federation, as well as a stateless person who has reached the age of majority, can become an individual entrepreneur. However, in some cases, those who are not yet 18 years old have the right to open an individual entrepreneur:

• with the written consent of the parents (guardians, adoptive parents);
• recognized as fully capable by a court decision - in the event that there is no consent of either parents or guardians;
• legally married;
• who have received an (official) conclusion from the guardianship authority on full legal capacity.

Persons holding government positions, as well as military personnel, cannot become an individual entrepreneur.
However, in practice there are exceptions. However, these subtleties are a completely different topic.

2. Registering an individual entrepreneur yourself: it’s possible and not difficult!

Today, you can register an individual entrepreneur yourself by going through a short chain of steps. The trick is to be aware of which budgetary and extra-budgetary bodies are waiting for notification from the newly minted entrepreneur. If everything is done on time and correctly, you can easily avoid fines and administrative liability.

It is also possible to use special Internet services. They may ask for compensation for services, but they can also be free. With their help, all necessary documents are easily and quickly prepared. You will learn more about this below.
And of course, you can always resort to the help of qualified specialists. In a short time and a small amount, they will quickly and efficiently help you open a turnkey individual entrepreneur.

3. What documents are required to register an individual entrepreneur?

If you nevertheless decide to open an individual entrepreneur and collect the entire package of documents yourself, you will need:

1. Application for opening an individual entrepreneur according to form P21001;
2. Receipt for payment of state duty - you can generate it yourself; (duty in 2018 - 800 rubles)
3. Individual taxpayer number (TIN);
4. A copy of an identity document, in this case a passport;

TIN (individual taxpayer number) can be obtained from the tax office at the place of registration (residence)

4. How to open an individual entrepreneur on your own in 2018 - step-by-step instructions

At first glance, it’s nothing complicated, but when you start immersing yourself in the process, something may seem incomprehensible. This can lead to uncertainty and doubt. But it is precisely so that you clearly and clearly understand the algorithm of actions when registering an individual entrepreneur that we wrote this article. First things first.

Step #1. Fill out the application, select OKVED codes and pay the state fee

Let's consider each item of the above list separately.

Filling out the application form P21001. Please note that this form contains five sheets; information must be entered by hand in block letters or from a computer.

What you will need to fill out the application form:

• Your passport;
• your mobile phone number;
• directory of codes for types of economic activity - OKVED.

Check that the information entered is correct - if there are errors, the tax office may reject your application!

Selection of OKVED codes. Most likely, you already know what exactly you will be doing. At this stage, you will need to find the code assigned to your type of activity and indicate this code on the application form P21001. You can choose one main and several additional OKVED codes.

For example, your company will sell cosmetics in a store. Your type of activity has been assigned a code 47.75 and the title “Retail trade in cosmetics and perfumery products in specialized stores.” You must select this exact code to legally sell cosmetics.

How to choose an OKVED code, what it is and where to download - read in.

In form P21001, be sure to indicate the main code of your type of activity

Important! It is necessary to decide on at least one area of ​​activity of the enterprise, but the law does not limit their number.

At this stage, you can choose an unlimited number of OKVED codes. However, you should not be zealous and collect them “in reserve,” especially for those types of activities that you do not plan to carry out. Remember that for each individual OKVED code you select, you will subsequently have to file a tax return!

Note! The OKVED code must consist of at least four characters.

IN If it is necessary to license a type of activity, you should contact special authorities with an application for a license. There you will be provided with your OKVED code. Read about what types of activities are subject to licensing in 2018 here.

Government payment duties. Registration of individual entrepreneurs is a paid government service. You will need to generate a receipt using free tax service and pay 800 rubles through the cash desk of any bank. You must attach the original receipt received to the general package of documents.

Step #2. Determining where to submit documents

An individual entrepreneur can register with the tax authority at his place of registration.

If the future individual entrepreneur does not have permanent registration, but only temporary registration, he can submit documents to the tax authority at his place of residence.

Finding “your” tax office is very simple - free help official service on the Nalog.ru website. You just need to enter your registration/stay address, and the service will “pull up” the required tax authority.

So, the application to register you as an individual entrepreneur has been completed, a photocopy of your passport (all pages with marks) has been made, the state fee has been paid and the receipt stub is in your hands. What to do next?

The remote method of submitting documents is also not prohibited - through Russian Post by registered mail with a list of attachments or via free service from the personal account of an individual entrepreneur.

After 3 working days from the moment the tax office accepts your documents, you can pick up the Unified State Register of Entry Sheets. This will be the main document confirming your status as an individual entrepreneur.

Attention! Innovation: The USRIP entry sheet is issued in place of the OGRN certificate from January 1, 2017.

At your request, tax authorities can send you this document by mail.

Refusal of registration

If you have all the documents in in perfect order, you don’t have to worry about rejection.

However, in the following cases, you are likely to encounter this problem:

• in the absence of any necessary document;
• if there are typos in the application or the specified data is unreliable;
• if the candidate entrepreneur was declared bankrupt less than 5 years ago;
• if there is a valid court ban on business activities.

Knowing about these pitfalls, in most cases it is easy for an entrepreneur to avoid them.

Step #3. Choosing a tax system

One of the key aspects successful business- in a correctly chosen taxation system. To switch to the optimal tax payment regime, you need to know the basic parameters and conditions for applying each of them.

There are currently 5 tax regimes available:

1. General mode or OSN assigned by default. That is, if you have not taken any further action within 30 days from the date of receipt of the Unified State Register of Individual Entrepreneurs, then the Federal Tax Service automatically places you on the general taxation system. OSN is characterized by the highest tax burden.

To prevent the Federal Tax Service from making this choice for you, you need to submit a notification about the application of the desired tax system. This can be done simultaneously with the transfer of documents for registration of individual entrepreneurs or within 30 days after.

Otherwise, the nearest reporting period, and for the OSN it is 12 months, the following tax rates and obligations will apply to you:

The general tax regime implies:

• 20% income tax or 13% personal income tax;
• 18% VAT on the sale of services and goods;
• property tax.

An individual entrepreneur should take care of his tax burden and switch to special regimes.

2. A single tax on imputed income (UTII) attracts with a fixed tax amount that does not depend on the amount of profit. Moreover, you do not need to calculate it yourself - the state did it for you, determining or imputing to you a certain potential amount of income. The amount of this tax is affected only by physical indicators: the number of hired personnel, the area of ​​retail premises, the number of vehicles, etc.

However, this mode cannot be applied if the IP is on the official team more than 100 employees, and the type of activity of the entrepreneur is not suitable for UTII. A complete list of activities permitted for use of the UTII system is contained in the Tax Code of the Russian Federation, Art. 346.26, paragraph 2.

Good to know: In UTII mode it is possible to reduce up to 50% tax on the amount of insurance premiums paid in the current quarter for employees. If an individual entrepreneur works without employees, then he can reduce the amount of the single tax up to 100%, reducing it by the amount of the fixed contribution paid to the Pension Fund in the current quarter.

3. Patent tax system (PSN) also has its advantages. For example, there are no requirements for quarterly tax payment and provision tax return. All you need is to acquire a patent for the desired type of activity and for a certain period from 1 before 12 months. An entrepreneur in the patent system no longer shudders at the thought that he missed the deadline for filing his next tax return. In the future, he only keeps a ledger of income and expenses.

This mode is acceptable for individual entrepreneurs with staff no more than 15 people and an annual profit not exceeding 60 million rubles.

Good to know: You can switch to PSN at any time during the tax period - the patent will be valid from the date of its issue.

You must apply for a patent in advance. The tax authority will issue a patent 10 days after receiving your application.

4. Simplified taxation system (simplified tax system) – is the most profitable today. It represents a minimum tax regime and simplified reporting. An entrepreneur can choose the base from which the tax will be calculated: only on income (gross revenue) or on profit (income minus expenses). A declaration under the simplified tax system is submitted once a year, and the tax is paid in advance payments for the quarter, half a year and year.

An entrepreneur can switch to the simplified tax system at the registration stage or within the first 30 days from the date of entering it into the Unified State Register of Individual Entrepreneurs. If this moment is missed, then the next chance will appear only in the new year.

5. Unified agricultural tax (Unified agricultural tax) is identical to the simplified taxation system. However, it is available only to entrepreneurs who are engaged in the cultivation, sale, and processing of agricultural products.

Attention, innovation! From January 1, 2017, entrepreneurs providing services to agricultural producers also received the right to apply the Unified Agricultural Tax.

It is worth noting that the legislation also provides for the combination of several taxation systems. Let us dwell on the simplified tax system and examine its advantages in more detail.

Simplified taxation system for individual entrepreneurs

As mentioned above, individual entrepreneurs on the “simplified” system suffer least from the amount of taxes and the need to deal with accounting reporting. All that is needed in this case is to keep a ledger of expenses and income.

The simplified tax system also relieves individual entrepreneurs from calculating and paying:

• VAT- only customs and VAT remain within the framework of trust management and simple partnership agreements;
• Personal income tax for the individual entrepreneur himself;
• property tax;
• land tax;
• transport tax, if these three types of assets are used in the interests of the individual entrepreneur’s business.

Also, individual entrepreneurs who have chosen gross revenue (only income) as the object of taxation receive the right to reduce their tax to 100% by the amount of the fixed payment paid in the current period to the Pension Fund.

Step #4. Current account for individual entrepreneurs

Opening a current account - no required condition and remains at the discretion of the individual entrepreneur himself. It may be needed in cases where most or all of the entrepreneur’s suppliers and clients work on a cashless basis.

How to choose a bank for an individual entrepreneur's current account?

To decide which bank you will open an account with, it is useful to listen to the following tips:

• It's best to the selected bank is located at your place of residence.
• The “Bank-Client” function should become one of the main factors when choosing a bank. After all, management in cash, receipts and sending payment orders through online banking is a very convenient thing. It greatly saves your time visiting the bank and standing in line for service.
• Pay attention not only to cost of opening a current account, but also its monthly maintenance, and cost of one payment order.
• The selected bank must provide service for registration of the usual plastic card on individual, where funds will be received from the current account you opened;
• Choose a bank with long operating hours. It's not very convenient when your bank limits your checking account transactions to 16:00.

What documents are required to open a bank account?

Each bank has its own list of requirements. However, basically they all ask for the following:

• Application for opening an account;
• original passport;
• extract or record sheet of the Unified State Register of Individual Entrepreneurs;
• a card with samples of the individual entrepreneur’s signature and his seal (certified by a notary or a bank employee in the presence of the entrepreneur);
• licenses and patents, if any;
• SNILS.

Previously, all individual entrepreneurs were required to notify the tax office about opening a current account within 5 days.

However, since April 2014, this procedure has been abolished, which has made life significantly easier for Russian entrepreneurs.

Yes, on official website of the Federal Tax Service of Russia the following information was published: On May 2, 2014, Federal Law No. 52-FZ of April 2, 2014 came into force, which amended Article 23 of the Tax Code of the Russian Federation to abolish the obligation of taxpayers - individual entrepreneurs to report to the tax authorities about the opening (closing) of accounts in banks.

Photocopy of the Unified State Register of Individual Entrepreneurs for opening an individual entrepreneur's current account

Step #5. Online cash register for individual entrepreneurs in 2018: who is exempt and who is obliged to use it?

The procedure for individual entrepreneurs’ handling of cash has been a popular subject of state control over the past two years. The government is trying to bring the income of entrepreneurs out of the shadows, making their payments to the population completely transparent.

Thus, in the latest edition dated July 3, 2018, 54-FZ “On the use of cash register equipment when making payments in the Russian Federation” clearly states that From July 1, 2018, the following categories of entrepreneurs are required to switch to using online cash registers:

• Individual entrepreneurs on the general and simplified taxation systems, providing catering services;
• Individual entrepreneurs on UTII and Patent, working in the field of trade and catering and using hired labor;
• Individual entrepreneurs on any taxation system and regardless of the field of activity, if they use the labor of at least 1 employee.

That is, already now they must carry out cash payments with their clients through an online cash register.

A deferment until July 1, 2019 for the use of an online cash register is given to the following individual entrepreneurs:

1. Individual entrepreneur provides services to the population (except for catering and retail). Checks are then replaced by strict reporting forms, sales receipts, and receipts.
2. Individual entrepreneur operates in any field, but does not have a single employee. At the consumer's request, he is obliged to issue him a receipt or check that confirms the fact of the transaction.

Before the expiration of this “graceful” adaptation period, entrepreneurs are recommended to purchase, register and work out several test operations through an online cash register in advance (1-2 months in advance).

The following are forever exempt from any type of CCT:

• Individual entrepreneurs operating in remote and hard-to-reach areas;
• whose business is in the care and supervision of children, the sick, the disabled, the elderly;
• Individual entrepreneurs engaged in the acceptance of glass containers and secondary raw materials, but not scrap metal;
• Porter services can also be provided without the use of a cash register.

Important! Persons who conduct business without using online cash registers in areas where they are required may receive a fine of 10,000 rubles or more.

Step #6. Production of IP seal

A seal is an optional attribute of an individual entrepreneur, but it can be useful when opening a bank account or in the process of drawing up and signing contracts and concluding transactions.

To date, the Government has not determined strict requirements to the content of additional details on the seals of organizations.

You can purchase stamps from any company that directly manufactures them. If desired, the entrepreneur can order simple printing or automatic printing. The cost of the finished product is from 400 to 800 rubles. You can reduce time and choose one of the ready-made samples or order an individual design.

Examples of seals and stamps of individual entrepreneurs

The legislation does not prohibit the placement of additional information on stamps in the form of a logo, TIN or ORGN. But the placement of objects of state symbols on stamps is prohibited.

Important! The seal of an individual entrepreneur at the tax office and other government agencies does not require registration.

5. Pros and cons of individual entrepreneurs. Responsibilities and rights that are important to know about as an individual entrepreneur

Once you have received the Unified State Register of Entrepreneurs (USRIP) entry sheet, you can safely begin to start and develop your entrepreneurial activity.

However, it is important to remember the limitations.
For example, among them there is a ban on wholesale And retail trade in alcoholic beverages. If you want to open a store in which alcoholic beverages will be among the goods, you should register with the tax office as a legal entity - LLC.

Ignoring this restriction is the most common violation among individual entrepreneurs. But before opening your own business, it is important to familiarize yourself with the complete list of all prohibited types of individual entrepreneur activities. You can download this list below from the link:

Advantages and disadvantages of individual entrepreneurs as a form of business

We can talk a lot about the advantages and disadvantages of opening a company in the form of an individual entrepreneur, since there are enough of both. However, it is enough to consider at least the main ones to get some picture of the individual entrepreneur.

Advantages (+):

Advantage 1st. Simplified registration process

Almost everyone can register an individual entrepreneur. That is, there is no need to resort to the help of independent experts. A person who has at least once encountered the preparation of any type of documentation will spend a maximum of 1.5 hours on this procedure. Moreover, there is no need for personal interaction with the tax office - registration documents can be sent by mail or electronically.

Advantage 2. Relatively low penalties and three-year immunity from tax audits

The commercial activities of individual entrepreneurs are subject to control and supervisory measures of various bodies, but in the first three years no one has the right to “touch” the entrepreneur with inspections.

If an entrepreneur conducted his activities carefully and conscientiously, then even after this period tax inspectors and Rospotrebnadzor will not come to him.

That is, in order for everything to go smoothly, individual entrepreneurs should take care of compliance with sanitary standards, timely submission of tax returns to the Federal Tax Service and information to the Pension Fund and the Social Insurance Fund.

But even if it happened that a novice businessman committed an administrative violation, then the penalties on average 10 times less those assigned to legal entities for similar offenses. However, we can talk about this for quite a long time. In any case, individual entrepreneurship rightfully tops the list of the most “gentle” forms of commercial activity.

Advantage 3. High level of work flexibility

This organizational and legal form provides the opportunity to freely own and dispose of all proceeds from business activities. Based on this, you are completely “your own boss” and can do whatever you want with the proceeds immediately after receiving it. For comparison, an LLC does not have such an opportunity.

This has already been mentioned above, but it is still worth mentioning in the list of advantages the possibility of working as an individual entrepreneur without having a seal. In the case of concluding commercial and even employment contracts, you just need to put your signature indicating “B. P.", which means "without seal."

There is no urgent need to open a bank account; you can only work with cash.

It is much easier for an individual entrepreneur to open a new point in another city or even region. If the PSN is used, the entrepreneur will only buy a patent in the region being developed. With UTII, it will be registered with the local tax authority. For comparison: in this case, an LLC will need to register a branch or separate division with a bunch of accompanying red tape.

Disadvantages (−):

Disadvantage 1. Level of responsibility for obligations

Pay special attention! According to the legislation of the Russian Federation, all property belonging to him serves as security for debt obligations of an individual entrepreneur.

What does this mean? Let’s imagine a situation where an individual entrepreneur failed to fulfill his responsibilities and accumulated a certain amount of debt. At this moment, creditors have every right to take away from an individual entrepreneur in court: bank deposits, a car, any material assets, real estate that is not the only home.

Among the main responsibilities of an individual entrepreneur is the payment of insurance contributions to the Pension Fund. At the same time, the fact that the entrepreneur did not make a profit or worked at a loss is not taken into account. Also, payment of a fixed payment to the Pension Fund is mandatory if the individual entrepreneur did not conduct business at all and even due to incapacity for work.

So, for example, for 2017, each individual entrepreneur had to pay 27 990 rubles of mandatory insurance contributions.

In 2018, the amount of the fixed payment for the “future pension” will already be 32,385 rubles. per year, and then provided that the revenue for 12 months did not exceed 300,000 rubles. Otherwise, you will have to pay the Pension Fund another 1% of the amount exceeding this limit.

For example, the income of IP Sidorov for 2018 amounted to 1,000,000 rubles. Until December 31, 2018, he must pay a fixed contribution of 32,385 rubles to the Pension Fund. And since his revenue exceeded 300,000 rubles, he will additionally give the Pension Fund 1% of the excess amount: (1,000,000 - 300,000)*1%=70,000 rubles.

In total, IP Smirnov replenished the Fund by 102,385 rubles.

Disadvantage 2.“An organization that has no name” or your name in plain sight

The legislation of the Russian Federation does not provide for its own name for individual entrepreneurship. Your name in all documents will be your Last Name, First Name, Patronymic.

For example: abbreviated name of individual entrepreneur Pupkin F.M. Full name: Individual entrepreneur Pupkin Firdaus Magometkadyrovich

So, in comparison, legal entities have the right to an individual name.

For example: Limited Liability Company "Megapolis" or LLC "Megapolis".

Disadvantage 3. Image nuances

For unknown reasons, in practice, not all companies have the desire to cooperate with individual entrepreneurs, fearing some vague reputational risks. Nevertheless, the tactics of conducting commercial activities of an individual entrepreneur are not inferior to the principles of an LLC, and the measure of responsibility of an entrepreneur is disproportionately higher.

For those who are joining the ranks of businessmen for the first time, experts still recommend opening an individual entrepreneur.

After all the stages of registering an individual entrepreneurship have been completed, you need to carefully study your rights and obligations in order to avoid troubles. To do this, download a document that specifies all the rights and obligations of an individual entrepreneur.

6. Once you become an individual entrepreneur, start a business and get rich

Unfortunately, not all businessmen who have successfully registered as individual entrepreneurs achieve financial success. The most difficult stage of business development is the initial one, where most of the failures occur.

Watch Andrey Merkulov's motivational video on how to achieve your goals:

7. Conclusion

A new entrepreneur should take care to obtain newsletter from Federal State Statistics Service Rosstat .

As for registration in Pension Fund (Pension Fund) And Social Insurance Fund (FSS), then in this case your participation is not even required. Notification of registration and other information from government departments will be sent to your registration or temporary registration address.

For entrepreneurs with a simplified tax system, the total amount of taxes is reduced by the amount of contributions required by the Pension Fund. It does not matter whether you pay tax on income or on income minus expenses.

Summarizing the above, we can come to the conclusion: opening an individual entrepreneur on your own requires not only collecting the necessary documents, but also thinking about and making some decisions. This whole process, even taking into account the purchase and registration of an online cash register, takes approximately 1 month.

However, the instructions described can simplify the process and reduce it to a few days. Moreover, today you can collect all the necessary documents on the Internet while sitting on the couch and using virtual services. Read also “”, which is easier: buy an offshore company or register it, etc.

We hope that in this article we have examined the issue of individual entrepreneur registration in sufficient detail. We tried to give you clear step-by-step instructions on how to open an individual entrepreneur and answer your questions about what needs to be done and what documents to collect. If you have any additional questions, ask them in the comments after the article.

What you can do right now:

1. Read our step-by-step instructions for registering an individual entrepreneur
2. Prepare and submit an application for individual entrepreneur registration
3. Download a free book about the top 10 secrets of rich people which will allow you to become a truly successful and rich businessman