Read the instructions below or prepare all documents, fill out the p21001 form through our online service, it's easy and free. Just fill out the form and get a ready PDF document.
2 options for preparing documents:
Option 1
Sample form p21001 - download the form and fill it out
Download form No. P21001 for free from our archive and start filling it out manually. Attention, you will need:
1. Program for filling out the form
2. Fill in block letters across the entire width of the cell
3. Separately generate a receipt for payment of the state duty
4. Search for the right ones yourself OKVED codes
Option 2
Registration of an individual entrepreneur - online preparation of documents
Entrust the creation and preparation required documents our service, which:
1. Help fill out documents online
2. The system itself will enter data into the form
3. Automatically generate a receipt for payment of state duty
4. Select the necessary OKVED codes
How to register an IP in 2019
Step-by-step instructions for opening an IP. Let's take a look at all the steps you need to go through to become a sole trader.
Step 01
Fill out the form
Step 06
Submit documents to the Federal Tax Service or the MFC
Take the prepared documents for filing an application to the branch of the Federal Tax Service, which is assigned to your registration address. After that, call your inspection and specify that it will be necessary to register in it.
You can find the address of the required branch on the website of the tax office.
Questions and answers
Didn't find your question? Ask a question via the form feedback, our experts will answer all your questions
How much does it cost to open a sole proprietorship?
How much does it cost to open a sole proprietorship?
0 rubles - when sending documents in electronic format through the official website of the Federal Tax Service or public services (the presence of an EDS).
560 rubles - payment of the state fee, when sending documents through the official website of the Federal Tax Service or public services.
800 rubles - payment of the state fee, if the documents are submitted to the tax authority in paper format.
From 499 to 1,499 rubles - for notary services, if the documents will be registered by your representative or sent by mail.
What do you need to open a sole proprietorship?
1. Passport;
2. Copy of passport (make copies of all completed pages);
3. A copy of the TIN of an individual (if available);
4. Receipt of payment of the state fee;
5. A completed form in the form P21001 (certify the application with a notary if the applicant does not submit documents on his own);
6. A completed form on the transition to the simplified tax system in the form No. 26.2-1.
How long does it take to register an IP?
Filling out the P21001 application for registering an individual entrepreneur on the site will take 15 minutes. Submission of documents to in electronic format or to any tax authority in your city, the term of a desk tax audit is 5 working days; Opening a current account (RKO) in a bank after registering an individual entrepreneur from 1 to 3 days.
Can I be refused registration of an individual entrepreneur?
Refusal to register an individual entrepreneur occurs in several cases:
- An incomplete package of documents for opening an IP was provided;
- There are errors in the registration document in the form P21001 (the site eliminates errors when filling out the form);
- OKVED codes are incorrect;
- Documents submitted to the tax authority, the territorial responsibility of which does not coincide with the address of the permanent residence of the applicant;
- Phys. a person - an individual entrepreneur participated in the bankruptcy procedure less than 1 year ago or is registered as an individual entrepreneur.
Is it possible to register an individual entrepreneur at the place of temporary registration?
It is possible if an individual does not have a permanent residence permit. If the passport has a seal of permanent residence, registration of an individual entrepreneur at the place of temporary registration is not possible. You will have to enter the registering person at the place of residence and obtain temporary registration.
Is it possible to register an individual entrepreneur at the place of activity?
IP registration is carried out at the place of residence of an individual. If you have a permanent residence permit or temporary registration, documents will be accepted only at the tax office at the address of registration.
An individual entrepreneur (IP) is a person who does business officially, but without forming a legal entity. He does not have to keep accounting and open a bank account, but entrepreneurial risks fall on personal property.
Any capable citizen (except civil servants and military) can become an individual entrepreneur. The procedure is quite simple.
How to register an IP
1. Decide on the types of activities
Do you bake cakes? Do you repair cars? Take a look at the All-Russian Species Classifier economic activity(OKVED) and find the code corresponding to your occupation.
OKVED codes must be entered in the application for registration of IP: 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 earn by something that does not fall under the codes specified during registration.
To engage in certain types of activities (medicine, passenger transportation, and so on), a license is required, and a number of areas for individual entrepreneurs are closed. For example, individual entrepreneurs are not entitled to sell alcohol and produce medicines.
2. Choose a taxation system
It depends on the amount of taxes and the amount of reporting. Therefore, it is better to decide on it even before opening an IP.
There are currently five tax regimes in Russia.
- General system of taxation (OSN or OSNO). It involves the 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.
- Simplified taxation system (USN). Allows you to select the object of taxation: income (then the tax rate will be 6%) or income minus expenses (the rate will be from 5 to 15% depending on the region). This is the most simple and beginner-friendly system. But only individual entrepreneurs who have less than a hundred employees, and the annual profit does not exceed 60 million rubles, can use it.
- Patent taxation system (PSN). Introduced specifically for individual entrepreneurs who have less than 15 employees and a profit of no more than 60 million rubles a year. Valid only for certain types activities. An entrepreneur simply buys a patent for a period of 1 to 12 months and keeps a book of income and expenses - no regular payments and declarations.
- Single tax on imputed income (UTII). Applicable only for selected types of activities (Article 346.26 of the Tax Code of the Russian Federation) and not in all regions. UTII does not depend on profit. The tax is calculated according to a special formula, which is affected by the scale of the business (area trading floor, the number of employees, and so on).
- Single agricultural tax (ESKhN). Another simplified system without VAT, income tax and property tax. Suitable for those who grow, process or sell agricultural products.
When registering an IP, the OSN automatically enters into force. You can switch from it to the USN or ESHN within 30 days, to PSN - within 10, and to 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 (FTS), you will need:
- Application form R21001.
- Receipt for payment of state duty.
- Passport + its copy.
- Application for the transition to the simplified tax system, PSN, UTII or UAT (optional).
- TIN (if not available, it will be assigned when registering an individual entrepreneur).
You can submit documents to the tax office in person or through a representative, as well as send by registered mail with a description of the attachment. In the latter case, a copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.
4. Make an application for registration of IP
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, most often they refuse to open an IP.
The application must be completed in capital letters on a computer (font - Courier New, size - 18 pt) or in black ink and block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - the address of registration and passport data. The code of your subject of the Russian Federation and the code of the identity document can be found in the requirements for paperwork, and the postal code can be found on the Russian Post website.
When filling out the application, do not sign sheet B. This is done in the presence of a tax inspector.
Are you afraid to get confused in the requirements and make mistakes? Use one of the free document preparation services. There are a lot of these on the Internet now.
5. Pay the state duty
To do this, on the website of the Federal Tax Service there is a service "Payment of state duty". First, select a 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. For cash payment, print and pay a receipt at any bank.
IP registration costs 800 rubles. This is the size of the stamp duty.
For non-cash payment, a TIN number is required. You can pay online through a QIWI wallet or a partner bank of the Federal Tax Service.
6. Submit documents for registration to the tax
An individual entrepreneur can build a business throughout Russia, but he will have to open an IP at the place of registration (registration).
You can apply for registration of an individual entrepreneur in person by visiting tax office or MFC, or remotely:
- Through the service "Supply electronic documents for state registration of legal entities and individual entrepreneurs» (an electronic signature is required).
- Through the service "Filing an application for state registration of individual entrepreneurs and legal entities".
The last way is the easiest. You will have to go to the tax office only once to pick up documents on opening an IP.
7. Get an IP registration document
After 3 working days, you will be given an entry sheet in the Unified State Register of Individual Entrepreneurs (EGRIP). It will indicate the main state registration number of an individual entrepreneur (OGRNIP).
A paper certificate of registration of IP is no longer issued.
Be sure to check the data in the received documents. If you find a mistake, ask the inspector to draw up a protocol of disagreements.
8. Get registered with extrabudgetary funds
The tax office must notify Pension Fund(PFR) and Rosstat on the emergence of a new individual entrepreneur in Russia.
A certificate of registration with the FIU and statistics codes will be issued to you upon receipt of the USRIP sheet or sent by mail. If this does not happen, contact the local branch of the Pension Fund yourself.
You need to register with the Social Insurance Fund (FSS) within 30 days from the date of hiring the first employee.
9. Print, open a bank account, buy a cash register
All this is optional and highly dependent on the type of activity, but:
- Documents sealed with a seal have more weight in the minds of customers and partners.
- It is much more convenient to settle accounts with counterparties and pay taxes in a non-cash form through the current account of an individual entrepreneur.
- In most cases, you cannot accept cash from customers without issuing a check.
That's all. Nine easy steps and you are an individual entrepreneur!
Hello! In this article, we will take a closer look at how to open an individual entrepreneur correctly, going through the entire procedure for filling out documents step by step, spending a minimum of time, money and nerves. We will analyze 3 options for preparing documents for registering an individual entrepreneur, so that you choose the most convenient for you. This is the most detailed instructions in the Internet!
Who can become an IP
An individual entrepreneur on the territory of the Russian Federation can become a citizen of the country over 18 years old, 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 without it, read one of the ways below.
But this amount can be increased to 7000 rubles:
- If you do not submit all documents in person, then you will need the services of a notary. They will cost from 400 to 1500 rubles.
- 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.
- 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 operations). Its production costs from 500 to 1500 rubles.
- You can also control the entire registration process 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 apply for an IP you will need:
- Passport and photocopies of all its pages.
- TIN (if you do not have one, then you need it in parallel with the registration of IP).
- Application for registration of IP (Form R21001), one copy.
- Receipt of payment of 800 rubles of state duty.
- If necessary - an application for the transition to the simplified tax system (Form No. 26.2-1), two copies.
In the article we will dwell in more detail on the application for registration. It is with him that the main trouble is connected, and in him unpleasant mistakes are most often made.
You can download all documents and filling samples towards the end of the article.
Step-by-step instructions for opening - 3 ways
Below we compare all 3 methods that will be discussed. They are all free, so feel free to use them.
| Fill out documents via free service "My business" | Free, without going to the tax office and without paying state duty using the service "Let's open IP.ru" | On one's own |
| 15-20 minutes. Fast completion of documents. | 15-20 minutes. You spend time only talking with the manager on the phone after applying. | From 2 hours. Long and tedious automatic mode fill everything. |
| Clear understanding of the process | No need to go into the process | Easy to get confused and make mistakes |
| Is free | Is free | Is free |
| Opening an account is not included | Free checking account and many bonuses | If you need a current account, you will have to look for a bank yourself |
| The service does the work | All work is done by experts | Everything is done by hand |
Method 1: Free registration of an individual entrepreneur without going to the tax office and paying state duty
- All documents will be prepared for you free of charge.
- No need to pay a state duty of 800 r. (As of January 1, 2019, no fee has to be paid when filing online).
- They will open a bank account, for example, at Tochka (aka Otkritie Bank).
- You get 1 year of free online accounting in Elba and other nice bonuses.
Your actions during registration:
- Go to the service website;
- Leave your phone number;
- Waiting for a call, all documents will be filled in with your words;
- Meet with the manager, sign documents;
- Waiting for a letter from the tax office about the results of registration;
After successful registration of an individual entrepreneur, a bank account with free service will be opened free of charge. It's fast and convenient! Moreover, Tochka is the best bank for entrepreneurs in 2018-2019.
Method 2: Registering an IP through an Internet service
The service generates all the documents for you and you do not have to fill out each one separately. This is a big plus!
To get started, you need go to the site "My business" and register.
This will take two minutes. Enter a name email, phone number, come up with a password, and you can proceed to register an IP. Filling out documents for registration of IP in "My business" is free.
The service will clearly guide you and give hints during the registration process. The whole procedure will take approximately 15 minutes.
Step 1: Enter personal data
Get your passport and TIN. 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 data
First you need to enter an address, auto-complete will prompt you with the correct spelling of street names and will automatically give you a postal code and code for your tax division.
Step 3: Choose type of activity
The service greatly facilitates the selection of OKVED codes. It is enough to put one tick on the appropriate type of activity, as adjacent codes from all possible groups will be automatically selected. Choosing OKVED manually, you would be faced with a long and monotonous subtraction of the entire list. We mark everything even remotely suitable, then you will be asked to choose one main type.
Step 4: Select USN mode (optional)
As a result, you will receive a completed application for the transition to the “simplification”, which will remain to be printed, signed and submitted to the tax office (this can be done immediately, 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 have access to download already completed:
- application for registration of IP;
- application for the transition to the simplified tax system;
- receipt for payment of duty;
Also, the service will 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 and what to do after registering an individual entrepreneur, etc.
Then you follow the instructions and thus do not make mistakes. As you can see, the service is good and convenient! Register and complete documents.
Method 3: Self-registration of IP - step by step instructions
If you decide to go through the whole procedure on your own, routinely, then the procedure will be as follows:
Choose OKVED
These are the activity codes that you provide when registering.
You need to decide on your codes before filling out the application for registration, as they will come in handy there. The list of them is huge, and the law does not limit entrepreneurs in their choice.
First you specify the main code, which most accurately describes your future activities, and then choose all more or less suitable.
- Download OKVED2
Even if you will not be involved in some industry at the beginning, but may include it in your work later, its code should be indicated. “They won’t ask you” for too long a list, but adding OKVED codes after registration can be troublesome.
The main OKVED code will depend on:
- FSS insurance rate;
- in some cases, the tariff tax rate;
- benefits provided for certain types of activities;
- 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 finally deciding 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 STS on profit.
It would not be superfluous to read detailed articles on our website about each of the special modes before registering an individual entrepreneur:
- A single tax on imputed income
|
BASIC |
USN (simplified) | UTII (imputation) | Patent |
| The base tax you are on if you have not filed any other claims. Suitable for everyone, but far from the most profitable for small companies. | The most common tax for small businesses. It is possible in companies with up to 100 employees. | Commonly used in the service and trade sectors. A limited list of activities and cities to which the system is applicable. |
|
| It is paid from income from its activities. | 6% of all income is paid - it is more profitable with small expenses; or 15% of profit (income minus expenses) - it is more profitable for large expenses if they are confirmed and taken into account. |
up to 50% of the amount paid in the PF. If there are no employees, reduction is possible up to 100% | An entrepreneur buys a patent for each specific type of activity. |
| Quarterly reporting | If there is no income, you do not need to pay | The tax will have to be paid even if there is no income. | |
| Once a year, it is submitted to the tax book of income-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 | ||
Modes can be combined if desired. Only USN and OSNO are not compatible, you will have to choose one of them.
IP registration is best to start immediately with a simplified one. Later, you can easily switch to UTII or Patent.
Let's move on to the practical part
Step 1. Fill out an application for registration of IP (Form 21001).
- It can be done manually on a printed form or electronically, but please note that if you choose electronic filling, on Sheet B, the full name and signature will in any case have to be written by hand (in black pen, printed capital letters). It is better to leave this place empty before coming to the IFTS and fill it out with a tax officer. This is a requirement in many regions.
- Any other corrections or additions by pen on the printed application are not allowed.
- If you are not personally applying to the tax office, then the signature must be certified by a notary (this service will cost about 500 rubles).
- There is no need to stitch or staple sheets. Documents should always be printed one-sided.
- If sheet 003 is not filled out, then it is not required to provide it.
Step 2 Pay state duty.
Step 3 Make photocopies of the 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 apply immediately or within a month after registration.
Step 5 Submit the documents to the registration authority.
Step 6 Come back in three working days for results.
As you can see, everything will have to be filled in on the computer with your own hands, which is not very convenient. So use better first 2 ways!
Samples of completed documents
Below you can view and even download sample documents for registering an individual entrepreneur.
Sample application for registration of IP
It looks like this:
- Download a completed sample application for opening an IP (Р21001)
- Download a blank application form for self-completion
Sample receipt for payment of state duty
Looks like that:
- Download sample receipt (Excel format)
- Sample receipt for payment of state duty (PDF format)
Sample application for the transition to the simplified tax system
It looks like this:
- Sample application for USN (PDF format)
- Download sample application for USN (Excel format)
How and where to pay the registration fee
For 2019, the state fee for registering an individual entrepreneur is 800 rubles. It can be paid at Sberbank. What it looks like and its sample is above.
Important! From January 1, 2019, when submitting documents online, you do not need to pay state duty!
Details of your tax can be found in the department itself or on the website nalog.ru. The CSC code depends on whether you will apply to the IFTS or the MFC. 18210807010011000110 and 18210807010018000110, respectively.
In some branches of the IFTS, payment terminals are installed, which simplifies the payment of state duty, because this can be done directly at the tax office.
We carry the completed documents to the tax office
So, the documents are collected, it's time to carry them to the tax office. Let's check the list:
- Application for state registration of IP.
- Photocopies of all pages of the passport.
- Photocopy of TIN.
- Paid State Duty Receipt.
- If you switch to the simplified tax system - the corresponding statement.
- If you are not a citizen of the Russian Federation - a photocopy of a residence permit or a temporary residence permit.
- If actual mailing address different from registration - Form No. 1A.
You can refer the documents immediately to the tax office, which was indicated when filling out the documents.
As confirmation of receipt of documents, the IFTS will issue you a receipt. Please note that even if registration is denied, neither the documents submitted for registration nor the paid state fee will be returned.
If you are unable to deliver the document in person
If a third party, and not you yourself, will submit and receive documents from the tax office, then you must:
- Fill out and notarize a power of attorney.
- Certify also a copy of your passport, your signature on the application.
If you are sending documents by mail, you should only do so valuable letter with a description.
Obtaining documents from the tax office
Consideration of documents by the IFTS 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:
- OGRNIP (Certificate of state registration of an individual as an individual entrepreneur).
- EGRIP (Extract from the state register of individual entrepreneurs).
- Form 2-3-Accounting (Notice of registration with the tax authority).
- Depending on the branch, a notification of registration with the FIU, a certificate of registration of the insured with the MHIF and a notification of the assignment of statistics codes from Rosstat may also be issued. If all or part of these documents were not issued to you by the tax office, then you will have to obtain them yourself.
If you put the corresponding mark on sheet B, then documents from the tax office can be sent to you by mail. They will be sent to your home address. To receive letters to the 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 IP in the tax office was successful.
- Check your details for Nalog.ru.
- Register in statistics, PF and for some types of activities in Rospotrebnadzor (depends on your OKVED, a 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 employees, you will have to go to register for a pension without fail. More about processes.
- If necessary, order a print. Sole proprietor in Russian Federation it can work without a seal, but in many situations it is indispensable (for example, with regular banking operations), in addition, the presence of a seal will help save money on certification of signatures by a notary in the future. It can be ordered from any of the many seal and stamp companies by providing:
- photocopy of TIN;
- on one sheet a copy of the passport and residence permit;
- photocopies of OGRN and EGRIP.
- If non-cash receipts are planned, it is worth opening a bank account. You will need the same documents as for making a seal.
- If necessary, purchase and register with the tax office.
Why they can refuse to open an IP
Registration of an individual entrepreneur may be refused if:
- Documents are not presented all or not there.
- The documents contain errors or false information.
- The individual entrepreneur has already been registered or was declared bankrupt less than a year ago.
- Registration is hindered by a court verdict, there is a ban on entrepreneurial activity.
If you receive a refusal, you can appeal it to the IFTS. Only after that you can 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 duty.
What gives IP status
- This gives greater freedom both in the provision of services and in cooperation with other companies. A company providing services is more likely to conclude an agreement with an individual entrepreneur than with a simple individual, because relations with the latter can always be described as labor, with additional taxes being charged to the employer.
- You pay your own taxes and contributions to funds, which means that you manage your income yourself.
- Before the law, you are responsible with your property. Therefore, IP should always be careful and not get into debt.
Pros and cons of an individual entrepreneur in relation to a legal entity (LLC)
Answers to frequently asked questions
Is it allowed for an IP to change its 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, full name, must be used in documents.
Is it possible to register an individual entrepreneur not by registration, but at the address of residence?
This option is possible only if you do not have a permanent residence permit, and a temporary one is given for a period of more than six months. After registration, you can engage in entrepreneurial activities anywhere in the territory of the Russian Federation.
Does an individual entrepreneur count the 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 labor?
Theoretically possible, but pointless. An individual entrepreneur has the right to hire himself, conclude an agreement with himself, enter this into the work book, but also pay pension and insurance contributions for himself as for an employee, which in practice is too expensive.
Can an individual entrepreneur get a job at another company?
Yes maybe. This will not affect your taxes as an entrepreneur, and the employer does not have to know that you have your own business.
Is an individual entrepreneur allowed to register under a temporary residence permit?
Maybe only when the address of permanent registration is not indicated in the passport. Even if you are registered in another city, documents can be sent by letter. In the future, you will be able to conduct your business in any city, regardless of the registration and place of registration of the IP.
Does an individual entrepreneur need a special TIN, different from the TIN of an 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 space?
Only if you need it for work. Sole Proprietors can also operate from home.
Conclusion
Congratulations, you are an entrepreneur! If this guide helped you, please share it on social media. networks and read other articles on our site. We talk in detail about all aspects of the business and always try to help our readers.
Good luck to you and your business!
For every extraordinary person, endowed with the ability to earn money in a different way than the majority of officially employed, the society presses mercilessly. This is because “it is not customary for us”, “everyone works - and you work”, “you will be left without a pension, you are guaranteed a hungry old age”, etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. The length of service in this case will go from the date of registration, and social guarantees provided for a comfortable old age. Ideal for freelancers.
The opening of an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity provides new business opportunities and allows you to additionally attract third-party investor capital. There are many advantages, and for each type of activity, for each individual entrepreneur, they have their own.
We present you a step-by-step instruction for opening an IP from scratch.
A package of documents for opening an IP
By the way, about the types of activities. The OKVED classifier contains a complete list of them, and before writing an application, you will need to familiarize yourself with it and select several types “for yourself”. It is better to choose a few, with a perspective on the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state duty. The very first OKVED you choose must correspond to the main type of activity, the rest - additional or related. If in doubt, you can consult a specialist.
The correct choice of OKVED is not a mere formality: there are a number of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.
The application is filled out in the form P21001 (you can take it from the tax office or download it on the Internet). Your personal data and pre-selected OKVED codes are entered there. If you submit the application yourself (not by mail or through a proxy), then the notary’s signature can not be certified, although in order to avoid filling out errors (and there can be many of them, despite the seeming simplicity of the document), it is still recommended to contact this specialist. It will cost several hundred rubles: quite acceptable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.
The state duty for opening an individual entrepreneur is now 800 rubles. This payment can be made at any branch of the bank, the main thing is not to lose the receipt. So, what does the package of documents submitted to the tax office include:
- IP registration application;
- Copies of all pages of the passport (including empty ones);
- Copy of TIN (if any);
- Receipt for payment of contribution to the treasury, that is, state duty.
If you do not have a TIN, then in parallel you can apply for registration, although usually this document is done when the IP registration is already underway (within 5 days after the submission of the relevant application), or even after registration is completed. This point can be clarified with an employee of the tax inspectorate.
IP registration application
Please note: you need to submit documents to the IFTS according to your registration address, that is, taking into account the territorial affiliation of the tax. Otherwise, your application will be rejected and you will lose time.
So, the reasons for the refusal to register an IP:
- The wrong body of the IFTS was selected;
- Documents are incorrectly drawn up;
- Not the entire package of documents has been submitted;
- From the day you were declared bankrupt (according to the previous type economic activity) has not yet passed one year;
- The prohibition imposed on the conduct by you is in force entrepreneurial activity court.
In addition, for a person who has not reached the age of majority, there must be a conclusion of the court or guardianship authorities, indicating that he has reached the state of full legal capacity. The marriage of a person under the age of 18 is also considered a condition for providing the opportunity to open an individual entrepreneur.
In all other cases, subject to consultation with a notary on filling out an application for registration of an individual entrepreneur, you are guaranteed a positive response. The deadline for registering an individual entrepreneur in the tax office is five working days. You will receive two documents: OGRNIP and EGRIP plus TIN, if a corresponding application was submitted. They can be handed over to you either in person or by mail at the place of residence. Better, of course, to take such securities on one's own.
Registration of an individual entrepreneur in the tax
Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (“simplified”), but pay attention to the fact that since 2013 it has been called the patent taxation system. If you plan to work closely with companies that take into account VAT in prices, then you are better off choosing OSN (main system). Then the income tax will not be 6%, as in the case of the "simplified", but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan to hire more than 15 employees, DOS is unavoidable. UTII ("imputation") is now rarely used, this issue is resolved in the municipality.
If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax not of 6%, but of 5-15%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult an economist.
When choosing a taxation system other than the DOS, which is applied by default, you will need to write an appropriate application, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business activities.
Registration of individual entrepreneurs in the Pension Fund of the Russian Federation and the Social Insurance Fund
After receiving the relevant documents, you will need to apply to the pension fund. The tax office will inform you about the "birth" of a new entrepreneur immediately, but you will need to come in order to clarify the amount of mandatory monthly insurance premiums, which will ensure your retirement future. For getting necessary details You will need copies of the following documents:
- OGRN;
- EGRIP;
- SNILS;
- The passport.
If you hire employees (become an official employer), then in addition to the PF is provided labor contract, employment history and SNILS (payer certificate), and in addition, you will also have to register with the FSS. You can register with the FSS (social insurance) even if you personally need vacation, maternity leave or sick leave. In a word, registration with the FSS provides additional social guarantees. Contributions to both the PF and the FSS can be paid either every month, or immediately pay the amount for the entire year. The staff will help you calculate it. The total payment is usually a little over 1000 rubles.
Do you need a business account?
Additionally, you will have to register with Rosstat. It will also take a maximum of several days, and at the end of the procedure you will receive an extract that you will need to present at the bank when opening a current account (r / s) of an individual entrepreneur. R / s is not a prerequisite for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties within the framework of one agreement, the law obliges you to this formality. Yes, and it will be more convenient for you. After opening a bank account, you will be connected to the client-bank service for convenient payments (and their acceptance) by bank transfer.
How much does it cost to open a sole proprietorship?
If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2000 rubles, including state duty and overhead costs (notary, photocopies, etc.). If you open a settlement account, then add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.
If you contact an office that will do everything for you, then opening an IP will cost you 5000-7000 tr.
It is done
After all the formalities have been settled, you can safely proceed to exercise your rights as an individual entrepreneur, without forgetting, however, about your obligations. In the case of choosing the simplified tax system, it is quite possible to conduct tax reporting independently, the same applies to UTII, but entrepreneurs usually hire an accountant to work on the main system. Depending on the selected system, the duration of the reporting period may be different: once a month, once a quarter or once a year.
Video about step-by-step registration as an individual entrepreneur:
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To open an individual entrepreneur, it is not necessary to contact registrars and pay for legal services. Anyone who decides to do this can cope with this procedure. own business. In this article, we will talk about what is required for registration of an IP, and how an individual can register independently with the tax office.
The most important thing for registering an IP is to correctly fill out the P21001 form in accordance with the requirements of the Federal Tax Service. If you want to print the finished application in a few minutes, then register in personal account and follow our instructions.
What documents are needed to register an IP? The list for opening an IP in 2020 is given in Article 22.1 of Law No. 129-FZ. For convenience, we have divided this long list into:
- documents for opening an individual entrepreneur by a Russian;
- documents for registration by an individual entrepreneur of a person with citizenship of another country or without citizenship.
Registration of IP by a Russian citizen
To open an IP in 2020, a Russian needs to prepare:
- form - this is an application in which an individual provides the information necessary to register an individual entrepreneur (full name, address, passport details, OKVED codes).
- photocopy of all pages of the Russian passport.
- paid receipt in the amount of 800 rubles (state duty for consideration of the application).
Additionally, you may need:
- Power of attorney for registration actions, if the applicant is represented by another person, for example, a professional registrar.
- Notification of the transition to the simplified tax system (3 copies). In most cases, the simplified mode is the most beneficial for a novice businessman. However, we advise you to get a free one first, perhaps in your case it will be easier to work on UTII or USN.
- If the applicant has not reached the age of majority, then the documents for registration of entrepreneurial status must be supplemented (optionally): with the notarized consent of the parents; a photocopy of the minor's marriage certificate; a photocopy of the decision of the guardianship authority or court to recognize the applicant as fully capable.
Documents for registration of IP in 2020 can be submitted in person, sent by mail or instructed trustee. During a personal visit to the IFTS, it is not required to certify the P21001 form and a photocopy of the passport with a notary, in other cases it is mandatory.
How can a foreigner obtain IP status?
Not only Russian citizens, but also foreign citizens can register an individual entrepreneur and conduct legal business in the Russian Federation. Even if an individual does not have citizenship at all, he can practice in Russia commercial activities. It is only necessary to prove the legality of being on the territory of the Russian Federation. What documents are needed to open an individual entrepreneur if there is no Russian citizenship?
- Application P21001 is the same form that Russians fill out in Russian. There is no special form.
- A copy of the main identity document of the applicant. Depending on the category of an individual, this may be: a passport of the country of citizenship, a refugee certificate, a certificate of a person who has received temporary asylum in the Russian Federation; identity card of a stateless person.
- A copy of the birth certificate, if the main document of a foreign citizen or stateless person does not contain information about the date and place of birth.
- Confirmation of legal residence in Russia: a copy of a temporary residence permit or residence permit and the original for comparison.
- Confirmation of payment of the state duty in order to register an individual entrepreneur (the amount is the same as for Russians).
Important: all originals drawn up in foreign language must be translated and certified by a Russian notary.
You can learn more about what documents are needed to open a business, how an individual entrepreneur differs from an LLC, what features exist during state registration in your region at a free individual consultation.
What does a sole proprietorship need to run a business?
Strictly speaking, the concept of "Constituent documents of IP" does not correspond to the letter of the law. Individual entrepreneurs are not established, this is only the status that an individual receives after registering as an entrepreneur. But if we draw an analogy with legal entity, then the constituent documents of an individual entrepreneur are those papers that prove that you are tax registered and work legally.
Documents for IP |
|
|---|---|
Identity document | An individual entrepreneur acts on his own behalf, his powers do not need to be confirmed by a power of attorney, decision, order of appointment, etc. In order for your partners or government agencies to be convinced that you are you, you must present a passport of a Russian citizen. Foreigners present a foreign-style passport or its notarized translation. Persons who find themselves in Russia in search of asylum confirm their identity on the basis of a refugee certificate or a certificate of a person who has received temporary asylum. |
TIN certificate | This is proof of tax registration. An individual tax number for an individual is one. If you did not have it before the opening of the IP, then the certificate will be issued after the registration of the entrepreneur. If the TIN was assigned earlier, then it must be indicated in the P21001 form. |
IP state registration certificate | Confirmation that the citizen is registered as an entrepreneur. It indicates the OGRNIP number and the date of making the corresponding entry in the state register. Since 2017, the IP registration certificate is no longer issued. Instead, a form is sent to the entrepreneur. |
Extract from USRIP | EGRIP is a state register of individual entrepreneurs. The record sheet contains the full name of the individual entrepreneur, passport data, OKVED codes. Before concluding a transaction, counterparties require a fresh statement (no later than a month), which is issued on paper only by the INFS. There is another way to establish that information about the IP is entered in the register. allows you to get an abbreviated version of the record sheet (without passport data), but this can be done online and without payment. |
Statistics codes | Information on the assignment to a business entity and statistical codes (OKATO, OKTMO, OKFS, OKOPF). Codes are required when opening a bank account, filling out payments, submitting reports, etc. |
Notice of registration in funds | Initially, the Pension Fund independently registers the insured according to the information of the Federal Tax Service. After hiring employees, individual entrepreneurs must additionally be registered as an employer with the Pension Fund and the Social Insurance Fund. |
Are you planning to open a sole proprietorship? Don't forget about checking account- it will simplify doing business, paying taxes and insurance premiums. Moreover, now many banks offer profitable terms opening and maintaining a current account. You can get acquainted with the offers with us.
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