How to open an individual entrepreneur in Moscow: step-by-step instruction+ sample applications + registration sites + 4 ways to open an individual entrepreneur.
If a firm decision has been made to open own business This means that the founder already has a brilliant idea, a clearly drawn up business plan and people ready to invest in the project.
It seems everything important steps passed and all that remains is to prepare to calculate profits.
But there remains one last, no less serious step - obtaining the status of an individual entrepreneur.
Thanks to this article, you will find the answer to the question, how to open an individual entrepreneur in Moscow through various websites and government agencies.
This process, if you take it step by step, is not at all as complicated as it might seem from the outside.
What documents are needed to open an individual entrepreneur in Moscow?
Collecting and submitting documents on your own, without intermediaries, is the most cost-effective way to register your activities.
It requires the preparation of a small list of documents.
By the way, this list is for all four design options individual entrepreneurship same.
1. (you can also provide a copy)
To open an individual entrepreneur, it is not necessary to provide the original; a copy of the document will do.
2. Passport
The original document is provided, as well as a copy, which must be certified by a notary.
3. Application in form P21001
It is certified by a notary only if you will NOT submit the documents IN PERSON.
Make sure that even the slightest mistakes or blots are not made. This will really become a problem for the individual entrepreneur registration process.
Example of filling out an application:
4. Receipt for payment of state duty
You can pay at any bank in the country. It will cost 800 rubles.
An example of filling out a receipt for paying state duty:
You can also pay for the service in another way - using the website of the Federal Tax Service https://service.nalog.ru/gp2.do.
The item you need is circled in red:
It is also possible to prepare papers to open an individual entrepreneur using the online service: https://e-kontur.ru/ip.
In addition to the registration option, it offers many additional services by (of course, on a paid basis).
This method is very easy to understand.
The main thing is to follow the step-by-step instructions of the service.
After collecting the necessary business papers, we move on to the next stage: transferring the papers to the Federal Tax Service and obtaining the necessary certificates.
Where to submit documents to independently open an individual entrepreneur in Moscow?
If everything is absolutely clear with the collection of documents, then what to do next on your own?Everything is also quite simple if you look at the process step by step.
Stage 1
The collected package of papers is submitted to the tax service or MFS.
First option.
Take the documents to the tax office.
But before that, find out in advance which citizen reception office is needed in your case, and what time you can come with a folder of papers.
You can determine the work schedule of the Federal Tax Service branch you need and its address using the following link: https://www.nalog.ru/rn77/ifns/imns77_46/
Second option.
You can also contact the Multifunctional Center (MFC) for help.
Similar centers are located in every region of the country.
You can see their placement points, and also sign up for the queue on the official portal: https://xn--l1aqg.xn--p1ai/mfc/index/queues.
Remember! When you submit the entire package of documents to open an individual business, representatives of the authority must issue a receipt. It will be evidence that the tax office has accepted the collected package of documents.
Stage 2
The necessary certificates are prepared and issued within three working days.To receive them, you must have documents that confirm your identity (the main one is a passport).
If everything was completed correctly, the tax service or MFS will issue the following list of papers:
Stage 3
On at this stage registration with the Pension Fund takes place.Thanks to the innovations of 2016, the founder can “exhale” a little at this step.
According to the latest amendments, the tax service independently sends the relevant papers to the Pension Fund.
The relevant papers confirming registration with the Pension Fund of Russia will be sent to the founder’s registration address.
If this does not happen, you should contact your local pension fund office with identification documents:
- passport;
- certificate of an individual entrepreneur and TIN;
- pension certificate, if any.
After passing all these stages, the individual entrepreneur is considered registered and can open activities legally.
Result: Implementing the decision to open an individual entrepreneur on your own will take some time and will cost you 800 rubles.
How much money do you need to prepare if you decide to open an individual entrepreneur in the capital of Russia with the help of lawyers?
How to open an individual entrepreneur in Moscow with the help of intermediaries?
Shortcomings in filling out and processing documents, wasted precious time, lost nerve cells - all this can be prevented if you at least partially entrust the decision to open an individual business in Moscow to professional lawyers or attorneys.These people are ready to go through all these bureaucratic circles of the system for you for a set fee.
Often, people who do not have enough free time to run around offices and knock on the thresholds of authorities decide to open an individual business in this way.
Therefore, registrars offer their services and can open individual businesses on a turnkey basis.
In addition, lawyers offer consulting services regarding one or another stage of the procedure.
Such assistance, naturally, will cost much less than performing the entire registration stage through intermediaries.
What will be included in the amount that will have to pay a lawyer-registrar?
- saved nerves;
- 100% guarantee of registration of individual entrepreneurship in a couple of days;
- freed up time that a businessman can spend on other important business tasks.
If for a beginning entrepreneur at the registration stage such advantages are more important than financial costs, further actions are minimized.
It is enough just to draw up a power of attorney for the registrar, and expect from last call with a positive result.
A smaller amount can be paid if you contact a lawyer with a question regarding the collection of the necessary package of documents.
For this service, the lawyer will ask for about 100-250 rubles.
But “good” money for registering an individual entrepreneur in Moscow will be asked for complete paperwork without the participation of the founder.
To open an IP, you will pay from 2,500 to 7,000 rubles.
Often, beginning entrepreneurs turn to a lawyer not only for paperwork, but also enter into further cooperation, which consists of legal supervision of individual entrepreneurship.
Result: Opening an individual business in Moscow using this method will cost 2,500-7,000 rubles.
And to open an IP yourself, watch this video:
How to open an individual entrepreneur in Moscow by mail?
If you have absolutely no desire or time to knock on the thresholds of institutions, send the collected package of documents to the tax service by registered mail.In this way, it is also realistic to open an IP in Moscow.
Of course, this will take a lot of time, but it will protect you from stuffy corridors and queues.
As already mentioned, the package of documents will be standard (listed at the beginning of the article). Only a description of the content will be added registered letter which must be done without fail.
How does using this method affect costs?
They will be almost the same as when deciding to open an individual entrepreneur on your own, by visiting the Federal Tax Service.
The difference: you need to pay for sending a registered letter, as well as the services of a notary who will certify all copies.
Total: opening an individual entrepreneur will cost about 800 rubles.
Nice plus: You don't have to visit the tax office.
Minus: comparative unreliability of the method and a rather long processing time (sometimes up to a month).
How to open an individual entrepreneur in Moscow using the Internet?
- You must register on the official website of the Federal Tax Service.
Direct link: https://service.nalog.ru/sso/sign-up.html?svc=gosreg
- Next, go to the “Individual Entrepreneurs” section.
- Find the column “Fill out a new application.”
- Select the application form P21001.
- Specify the address and click the “Next” button.
- Specify TIN. If for some reason it is missing or lost, leave the field blank or click “find out TIN.”
- Fill out the form, not skipping the items marked with a red asterisk (mandatory).
- Select the type of activity and click the “Next” button.
- After this, the service will check the completed questionnaire. If the result is successful, click the “Next” button.
- We pay the state fee. This can be done in two ways:
- After specifying the date and payment number, click the “Next” button.
- We confirm the method of providing data electronically.
- Click the “Submit” button.
Within three days of email You will be instructed to visit the tax office with the following documents:
- photocopy of the passport (for Moscow you can only make the first page);
- a receipt confirming government payment.
In addition to the official website, you can also turn to other resources with which you can open an individual entrepreneur:
- https://reg.modulbank.ru/index.do - open an individual entrepreneur using the banking system;
- https://www.moedelo.org/ – registration of individual entrepreneurship through a commercial website;
- https://www.regberry.ru/ is another private service that has received many good reviews from users.
The final touch of registration for individual entrepreneurs
It is necessary to open an account of an individual entrepreneur in a bank branch, as well as order the original seal of the company and cash machine.
To establish a cash register, you must contact the Federal Tax Service with a list of documents that confirm the existence of an individual entrepreneur and provide a lease agreement for business premises.
We hope this article has helped you resolve the issue. how to open an individual entrepreneur in Moscow.
At first glance it seems that this is a very complex and time-consuming process.
But if the founder managed to identify a profitable business niche and find financing, then preparing the appropriate documents even for a novice businessman will be a simple and “painless” step.
Useful article? Don't miss new ones!
Enter your email and receive new articles by email
9. Individual entrepreneur. IP registration procedure
Individual entrepreneur is an individual registered in the prescribed manner and carrying out entrepreneurial activity without forming a legal entity.
Today, anyone who has reached the age of majority and is a citizen of the Russian Federation can be an individual entrepreneur. True, this rule does not apply to state and municipal employees.
Choosing a registration method
There are two ways to register an individual entrepreneur:
Self-registration of individual entrepreneurs. A fairly easy procedure, which essentially consists of preparing a few simple documents. Moreover on this moment convenient free ones appeared online services, with the help of which all the necessary papers can be prepared automatically and very quickly.
Paid registration of individual entrepreneurs through a specialized company. Suitable for those who want to save time and do not want to delve into the process of registering an individual entrepreneur.
How much does it cost to open a sole proprietorship Payment of the state fee for registration of individual entrepreneurs - 800 rubles. Making a seal (optional) -500 – 1,000 rubles, Opening a current account for an individual entrepreneur (optional) - 0 – 2,000 rubles.
These expenses can be refunded if you are registered with the employment center as unemployed.
Paid IP registration
The cost of paid creation of an individual entrepreneur may depend on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registering an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or may require an additional fee.
Before registration
You must have TIN. If it is not there, then you can fill out an application to receive it, which will need to be taken to the tax service along with other documents. In this case, simultaneously with the registration of an individual entrepreneur, you will be given a TIN, but the time for registration of an individual entrepreneur (5 working days) will increase by the time of registration of the TIN. However, this may not apply to all Federal Tax Service Inspectors (it is better to find out in advance). Therefore, at first, you can simply apply for a TIN (for example, through the Internet), and then, while you wait, prepare all the documents for registering an individual entrepreneur.
You'd better decide in advance which taxation system will apply to your business.
Types must be selected economic activity (OKVED codes), which you will presumably deal with and which you will indicate when registering as an individual entrepreneur. The first code you write in the application will become the main one. It will determine the amount of the Social Insurance Fund insurance rate and whether your business belongs to the category of preferential activities (it makes sense only if you plan to hire employees).
Required documents for registration
In order to register as an individual entrepreneur, you need to collect the following documents:
Application for state registration an individual as a sole proprietor on form P21001(for rent in 1 copy);
Receipt of payment of state duty for registration of IP;
Application for the transition to a simplified taxation system in the form No. 26.2-1(if you need to go) (surrendered in 2 copies);
Copies of all pages of the passport.
Read more about the documents for individual entrepreneur registration and how to fill them out. on this page.
Registration of individual entrepreneurs with the tax office
In most Federal Tax Service Inspectors, the bulk of documents are submitted and received according to the “one window” principle, i.e. In one place. Therefore, after all the papers have been prepared, you need to go to the tax office that registers you and check the documents with the samples provided. When providing documents in person notarize no signature is needed, therefore, just present your passport and give everything Required documents.
After the documents are accepted, you will be given a receipt confirming their receipt and a second copy of the application for transition to the simplified tax system. The receipt must have a stamp and a date when you need to come pick up the documents (if you don’t pick them up on that day, they will be sent to you by mail).
If for some reason you are not able to submit the papers to the tax authority yourself, you can entrust this either to someone else (you need to fill out a power of attorney to provide interests to the Federal Tax Service), or send them by mail with a valuable letter with a description of the attachment. In addition, in both cases you will have to notarize a copy of your passport and signature on the application for registration of an individual entrepreneur (300 - 500 rubles). If the documents were sent by mail, they should also arrive back by mail within two to three weeks.
Documents receiving
Upon successful completion of the individual entrepreneur registration procedure, you become an individual entrepreneur and receive the following documents:
Certificate of state registration of an individual as an individual entrepreneur (OGRNIP);
Extract from the Unified State Register of Individual Entrepreneurs (USRIP) - 1 page., 2 pages, 3 pages, 4 pages;
Notification of registration individual at the tax authority;
Notification of registration of an individual with the territorial body of the Pension Fund (pension fund) at the place of residence;
Notification of assignment of statistics codes (from Rosstat).
What to do after registering an individual entrepreneur
If your tax service registers individual entrepreneurs on a “one-window” basis, then you can receive all of the above papers at once. However, if one of the last two documents is not given to you, then you will have to register with the relevant organization yourself. Read more about this on the page - Registration with the Pension Fund of Russia and Rospotrebnadzor(registration with Rospotrebnadzor is required only for some types of activities). In addition to this, you will have to get statistics codes from Rosstat.
You may also find detailed information about:
making a seal;
opening a current account for individual entrepreneurs;
cash register.
Possible reasons for denial of registration
The reasons why you may be denied opening an IP may be as follows:
Failure to submit required documents for registration;
Providing incorrect data, the presence of errors or typos;
Providing papers to another tax authority;
Declared bankrupt less than a year ago;
The verdict on the ban on doing business has not expired.
| " |
Greetings, dear readers! Today we will talk about how to open an individual entrepreneur on your own in 2020 quickly and easily. In this article I will provide step-by-step instructions for beginners, following which you can easily register as an entrepreneur with government agencies.
Especially many questions about this matter arise for those who are planning to register an individual entrepreneur for the first time. But in fact, opening an individual entrepreneur on your own is quite simple - the main thing is to know what to do.
I myself encountered some difficulties during the first registration, because I did not fully know all the nuances. I will tell you about all the intricacies of this procedure in this publication.
There is an even easier way to register an individual entrepreneur, calculate taxes and submit all reports using online accounting. I recommend it to everyone, I use it myself - I’m very pleased!
1. How much does it cost to open an individual entrepreneur?
To register as an individual entrepreneur, you will at least have to pay a state fee of 800 rub. This is a one-time amount that is paid to the state budget. The state duty is also paid upon liquidation of an individual entrepreneur.If you need a current account to run a business, then on average it will cost from 500 to 2200 rubles. It is necessary to take into account that banks will also charge you a monthly fee for servicing your current account.
Behind printing production(optional) You will need to pay from 300 to 800 rubles. Simple printing costs 2 times less than automatic printing. When I ordered the print, it cost me 500 rubles.
However, these are all expense items that you may encounter when opening an individual entrepreneur on your own.
In total, if you need both a current account and a seal, you will need to pay approximately 2000 - 2500 rubles.
Advice:
I recommend officially registering an individual entrepreneur only in cases where you already have stable cash flows from the business or is it required to do business with partners. In other cases, if it is possible not to register an individual entrepreneur, I advise you not to rush.
2. What do you need to open an individual entrepreneur on your own?
In order to register as an individual entrepreneur you will need 4 documents:
- Statement for registration of individual entrepreneurs - form P21001;
- CertificateTIN. If you do not have a TIN, you need to contact the Federal Tax Service (in 7-14 days you will be able to receive it);
- Russian passport;
- Receipt, indicating payment of a state fee of 800 rubles.
On the online accounting website you can do it for free within 15 minutes. receive ready-made documents for individual entrepreneur registration. 
3. How to register an individual entrepreneur yourself: step-by-step instructions 2020 for beginners - 7 simple steps
Now we will analyze in detail the entire process of opening an individual entrepreneur from beginning to end. In total you will need to complete 7 simple steps to become an entrepreneur. Even if you are just a beginner, you can easily understand what and how to do.
STEP 1. Selection of OKVED codes (types of activity)
Before registering an individual entrepreneur, you need to select the types of activities that you plan to engage in.For example, one of the popular activities is retail trade (code 47).
Thus, each type of activity is assigned its own unique code. Key species activities, in turn, are divided into subgroups, each of which is also assigned a special code. They will need to be indicated in the application on form P21001.
On July 11, 2016, new rules came into force OKVED codes. You can download the new list of OKVED codes 2016 with a detailed explanation.
In the application for registration (P21001), you can indicate an unlimited number of activity codes, so feel free to indicate all those with which your business activity may be related.
It is worth noting that according to OKVED there should be only one main type of activity, all others are additional.
ATTENTION:
Keep in mind that activity codes must have at least 4 digits (for example, code 47.79 ).
STEP 2. Choosing a tax system for individual entrepreneurs in 2020
Once you have decided on the types of activities, you need to choose the right taxation system.
This issue must be approached extremely carefully, since this will determine how much and what taxes you will pay to the state budget.
There are the following 5 tax modes:
1. OSNO - General taxation system
OSNO is the main tax regime in Russia. Compared to other tax regimes, you will have to submit more reports and pay much more taxes:- Personal income tax - 13%;
- Value added tax - 18%, 10%, 0%;
- Income tax - 20%;
- Property tax - up to 2%.
It makes sense to be on OSNO in 3 cases:
- you need to work with partners and pay VAT;
- the annual turnover of the business exceeds 80 million rubles and/or you employ more than 100 people;
- There are benefits for paying income tax.
2. Simplified taxation system
Simplified taxation is a very popular tax collection system for small businesses. Its advantage is that only a small tax is paid on income (revenue) or on profits. Accordingly, this mode has two types:
- The tax base - Profit(Revenue minus Expenses). In this case you will need to pay 15% from profit.
- The tax base - Income. If you choose this type of taxation, you will have to pay only 6% , but from all the revenue received.
Here you must decide which method of collecting taxes will be most beneficial for you. For example, I paid taxes on all income that came to my current account. It was more profitable for me, since I had practically no expenses, i.e. almost all the income was my profit.
Advice:
If your business will have significant expenses in relation to profits, then it is better to choose the tax base “Income minus Expenses”. If, on the contrary, the costs are insignificant, then the best option will pay taxes on all proceeds.
3. Single tax on imputed income
UTII is mainly used in the areas retail and provision of various services. The advantage of this regime is that you pay a flat tax, regardless of how much income you receive from business activities.UTII replaces all taxes: personal income tax, VAT and property tax. The interest rate is currently 15% of imputed income.
UTII is calculated as follows:
UTII = (The tax base * Tax rate) — Insurance premiums
As can be seen from the formula, insurance premiums deducted from the tax amount and reduce it by their amount. Please note that it is possible to reduce the single tax by all sum contributions paid for oneself and only by 50% contributions paid for hired employees.
4. Unified agricultural tax
As the name of the tax suggests, it is intended to be paid by farmers who grow agricultural products.
The tax rate is only 6% . In addition, tax is paid only on profits ( income minus expenses) received by the entrepreneur.
5. Patent tax system
The patent system is the most unpopular tax regime in Russia (only 3% of entrepreneurs use it).
The patent tax system involves the purchase of a patent, which replaces all taxes. A patent is issued for a period from 1 month to 1 year. As in the case of UTII, received income (expenses) do not affect the cost of the patent, i.e. its cost is fixed.
The types of activities that fall under the patent tax system are few: usually small services and retail trade.
Tax rate at which the value of a patent is calculated = 6% (in exceptional cases 0%).
It is worth noting that insurance premiums are paid only to the Pension Fund of Russia at a reduced rate - 20% (no need to pay in FFOMS).
Important:
By registering as an individual entrepreneur, you are immediately enrolled in the general taxation system. If you plan to conduct your business on the simplified tax system (UTII), then you need to additionally fill out an application for the transition to the simplified tax system (UTII) when submitting documents for opening an IP!
Actual forms transition to the appropriate taxation system can be downloaded at.
STEP 3. Filling out an application for registration as an individual entrepreneur - form P21001
Now that you have decided on the types of activities and the taxation system, we proceed to filling out an application for opening an individual entrepreneur.You can download the 2020 application for form P21001.
STEP 4.
The next stage is payment of the state duty in the amount of 800 rubles. To do this, you first need to receive a receipt for payment.
This can be done easily and simply on the official website of the tax service:
We go to the above link and select "State duty for registration of IP", as shown in the figure: 
You can pay for the received receipt both via the Internet and in Sberbank (and in any other bank).
STEP 5. We make copies of the TIN and Passport + Filling out an application for the transition to the simplified tax system, UTII or USHN (who needs it)
Having paid the state duty, it remains to take a few more small steps to obtain a certificate of registration as an individual entrepreneur.
Before going to the tax office, you need to make copies of your passport and TIN. And also if you plan to switch to the simplified tax system, UTII or UAT, fill out the appropriate application for the transition to the selected taxation system.
New application forms can be downloaded from the following links:
- Form of transition to the simplified tax system —
- Form of transition to UTII —
- Form of transition to ESHN —
Examples of correctly filling out applications are presented below:
STEP 6. Tax registration in 2020
Thus, in order to register with the tax authorities, you must have the following documents:
- Application form P21001;
- Original and copy of TIN;
- Passport and its copy;
- Receipt for payment of state duty;
- Notification to switch to UTII, simplified tax system or unified agricultural tax (if you do not want to be on OSNO).
When all the above documents are collected, we go to the tax authority and submit documents for registration of individual entrepreneurs. In exchange, you will be given a receipt indicating receipt of tax documents.
Through five daysYou will need to visit the tax office to pick up documents for individual entrepreneur registration. You will be given a Unified State Register of Entrepreneurs and a certificate of registration of individual entrepreneurs.
Congratulations! From now on, you have officially become an entrepreneur :)
STEP 7. Registration with the Pension Fund and FFOMS + Opening a current account, obtaining a seal and a cash register
FUNDS:
After successful registration with the tax office, if you plan to hire workers, you should definitely register with the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.
If you work without employees, then register with the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund no need— the tax office will automatically notify all funds.
CHECKING ACCOUNT:
Opening a current account according to the law NOT NECESSARY! Open a current account if you need to conduct business with business partners (legal entities) and receive/send payments non-cash.
To open a bank account, do not forget to take documents confirming the opening of an individual entrepreneur.
You can register a current account at any bank - there is no big difference in choosing a bank. I recommend focusing on the monthly fee for maintaining a current account - the less, the better! When I opened the PC, I managed to find a bank with a monthly fee 500 rub.
If you have not yet chosen the bank in which you will open a current account, I recommend that you familiarize yourself with it.
Note:
Since 2014 no need notify the tax office, the Pension Fund and the Federal Compulsory Medical Insurance Fund about the opening (closing) of a current account; the bank where you opened (closed) the current account will do this for you! Previously, for failure to notify the specified authorities, it was necessary to pay a fine of 5,000 rubles.
SEAL:
Without a seal, as in the case of a current account, you can conduct business. The only exception: if you are on UTII and you do not have cash register equipment, then having a seal is MANDATORY!
In all other cases, your signature and entries “Without printing”(or B/P) will be sufficient on any documents for them to have legal force.
CASH MACHINE:
Previously, according to Law No. 54-FZ, most individual entrepreneurs could not use cash registers. But the situation has changed somewhat since July 1, 2018, now, in accordance with the adopted Federal Law No. 337, only a part of entrepreneurs on UTII and PSN will be able to do without a cash register.
For example, this group includes entrepreneurs who do not have employees and conduct activities that are prescribed in subparagraphs 6-9 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. Learn more about whether you are subject to mandatory use. cash register equipment, read in federal law № 337.
❗️ However, even if you do not have to use a cash register, at the buyer’s request you must provide him with a strict reporting form, receipt or sales receipt.
If you need a cash register, then you will need to register it with the Federal Tax Service. On this matter, you can get advice from the tax office, a lawyer or an accountant.
In the process of doing business, do not forget to report to the Federal Tax Service, the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. To do this, you can find a good accountant who, for a small fee, will prepare and submit the necessary reports to the appropriate authorities several times a year.
Without much difficulty, you can independently generate and submit reports via the Internet using a popular online service.
4. Advantages and disadvantages of the legal form of individual entrepreneurs
Here we will consider what are the pros and cons of an individual entrepreneur, so that you know about all the intricacies of this organizational and legal form.
4.1 Benefits
1. Simple and easy to open/close IP
The process of registering and liquidating an individual entrepreneur is quite simple. When I opened the IP for the second time, it took me only 2-3 hours to independently prepare all the documents and submit them to the tax service.
If you are going to register an IP for the first time, then you may need a little more time to open. However, in comparison with other organizational and legal forms of doing business, IP is undoubtedly the simplest.
2. Minimum reporting
By switching to the simplified tax system, UTII, UAT, you do not need to keep records of the general taxation system and submit financial statements. Instead, there are more simple shapes reporting, for example, “Book of Income and Expenses”.
3. Low administrative fines
Most administrative fines are significantly less (up to 10 times) than the fines applied to legal entities(LLC, OJSC, CJSC). Even if you did not submit reports or pay taxes on time, the penalties will be mild.
4. Profit = property of individual entrepreneurs
All profits you receive from business activities automatically immediately become your property. This way you can do whatever you want with the money. For example, LLCs and JSCs cannot dispose of their profits in this way.
5. Opportunity to start a business from scratch
Compared to an LLC, you do not need to create an authorized capital in order to register with the tax office. In other words, you can run a business completely without investment. For starting a business, the organizational and legal form of an individual entrepreneur is, after all, best suited.
4.2 Disadvantages
1. You are responsible for your obligations with all your property
According to the law, individual entrepreneurs are liable with all their property for debts and obligations. This is one of the most important shortcomings in IP.
So, if you have incurred debts and/or losses in the process of doing business, then you are obliged to fully cover them, even if you have to sell your car, real estate and other property.
Be very careful about this point. If there is a high risk of receiving large losses from business activities, then it is better to register a limited liability company.
2. Restrictions on certain types of activities
Another disadvantage of individual entrepreneurs is the limitation of the types of activities that are allowed to be carried out.
For example, individual entrepreneurs are prohibited from engaging in production, retail and wholesale trade alcohol. In addition, you need to take into account that some types of activities are subject to licensing.
A complete list of prohibited activities for individual entrepreneurs can be downloaded below:
3. Payment of insurance premiums
Regardless of whether you are engaged in entrepreneurial activity or not, you must pay insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund on time.
For 2020, contributions to the Pension Fund have increased and amount to 32,448 rubles(+1% of income exceeding 300 thousand rubles). In FFOMS: 8,426 rubles. Total, at a minimum you will have to pay for a year 40 874 ruble.
However, do not forget that the amount of taxes paid can be reduced by the amount of insurance premiums.
5. Maintaining and submitting reports through online accounting “My Business”
In modern times, it has become simple and easy to conduct and submit all reports via the Internet, without visiting the tax office, pension fund or FFOMS. This opportunity is provided by a platform popular among entrepreneurs - online accounting.
With its help, you can also prepare all the necessary documents without going there.
The service is really useful and allows you to significantly reduce all the routine work associated with accounting and spend more time on business and family.
Possibilities of online accounting “My Business”:
- quick and simple registration of individual entrepreneurs;
- simplicity: you don’t need to be an accountant to keep records;
- instant calculation of taxes and contributions;
- reminders about the deadlines for submitting reports and paying taxes/contributions;
- formation of documentation (contracts, acts, waybills, etc.) in a few minutes;
- preparation and submission of reports;
- integration of current account with accounting.
I advise you to try online accounting for free and evaluate all its advantages for yourself.
6. Conclusion
As you can see for yourself, opening an individual entrepreneur is not particularly difficult. In a few hours, it is quite possible to prepare all the documents for registration and take them to the tax office.
By opening an IP on your own once, you will gain valuable experience that will undoubtedly come in handy in the future.
How is registration of an individual entrepreneur carried out?
State registration for individual entrepreneurs is carried out by the territorial division of the Inspectorate of the Federal Tax Service at the place of residence of the individual who has decided to start an entrepreneurial activity. Also, recently, documents for registering an individual entrepreneur can be submitted through Multifunctional centers, which are available in almost every locality. The registration procedure through the MFC takes more time than by personal appeal.
State registration as an individual entrepreneur is carried out at the place of residence of a citizen, i.e. at the place of his registration at the place of residence. The address/metro station of registration at the place of residence cannot be used to determine the territorial unit of the Federal Tax Service Inspectorate for registering an individual entrepreneur. Also, at the place of permanent registration for individual entrepreneurs, registration with extra-budgetary funds (PFR) and payment of taxes and fees provided for by law will be carried out. The law allows for the possibility of registering an individual entrepreneur at the place of temporary registration only in the absence of registration at the place of residence.
An individual entrepreneur can carry out activities without territorial restrictions, including outside the territory of registration as an individual entrepreneur. This versatility allows the individual entrepreneur to act as a full participant in entrepreneurial activity.
Before deciding to register as an individual entrepreneur, an individual should decide on the choice of the future taxation system and the types of economic activities that the individual entrepreneur will engage in.
Also, for registration you will need an INN - an individual taxpayer number. Its absence is not a basis for refusal of registration for an individual entrepreneur, but it significantly increases the period of registration procedures. To obtain a TIN, an individual must submit an application to the territorial division of the Inspectorate of the Federal Tax Service.
Registration of individual entrepreneurs in Moscow
The choice of types of economic activity when registering as an individual entrepreneur depends on the desire of the individual; the law does not provide for any restrictions on their choice. The list of types of economic activities is contained in the All-Russian Classifier of Types of Economic Activities (OKVED), from which a potential individual entrepreneur can choose an unlimited number of similar types.
When choosing types of economic activity of an individual entrepreneur, it is necessary to indicate one main type of activity, as well as an unlimited number of additional types. There is no separate fee for choosing additional types of economic activity, so an individual entrepreneur can provide for as many of these types as possible at the registration stage.
The main type of activity will be indicated as the first code in the list when entering information into the Unified State Register of Individual Entrepreneurs; at least the first four digits of the code are indicated.
An individual entrepreneur may not actually carry out all types of economic activities declared by him by selecting codes from OKVED. In progress economic activity An individual entrepreneur can, at his own discretion, add new codes, remove old codes, and also change them without restrictions. Each change in the types of economic activity is subject to registration in the territorial division of the Inspectorate of the Federal Tax Service with the entry of information into the Unified State Register of Individual Entrepreneurs.
Types of economic activity codes may only affect the determination of the amount of certain payments, contributions and measures state support.
A service is available for individuals opening individual entrepreneurs on the official website of the Federal Tax Service www.nalog.ru. This service does not include the use electronic signature, so the citizen will have to appear at least once in tax office, even if he draws up documents through the website of the Federal Tax Service.
Beginning the procedure for registering an individual entrepreneur through this service requires verification of personal data. An individual chooses the best way of registration himself - through electronic service on the website or in person to the territorial division of the Federal Tax Service Inspectorate.
Filling out an application for registration in an individual entrepreneur is possible as for a citizen’s passport Russian Federation, and on the passport of a foreign citizen. However, an individual resident of the Russian Federation cannot use his foreign passport when registering.
Registration of individual entrepreneurs on a turnkey basis
An individual can independently register an individual entrepreneur with the tax authority or use the “turnkey individual entrepreneur registration” service. Both options involve filling out the same set of forms and applications, however specialized companies will help you comply with all the nuances of legislation when preparing documentation.
To apply to the territorial division of the Federal Tax Service, an individual must fill out an application on form P21001. This form is a document in EXCEL format and contains several sheets to fill out.
On the Federal Tax Service website you can find detailed instructions on filling out all sheets of form P21001, including requirements for font, allowed abbreviations, etc. All sheets of form P21001 can be filled out using computer equipment, with the exception of the lines "last name, first name and patronymic". Double-sided printing of the application and other documents is not permitted. There is no need to stitch or staple the application sheets. The previous registration procedure provided for notarization form P21001, but now this requirement has been canceled, since the individual entrepreneur puts his signature when personally contacting the territorial division of the Federal Tax Service.
For completing registration actions, an individual entrepreneur must pay a state fee. The payment receipt is presented simultaneously with the submission of the package of documents for registration. Payment is made according to the details of the Federal Tax Service Inspectorate, where registration for individual entrepreneurs is carried out. In case of refusal of registration, the state fee is not refundable.
Many law firms offer online services for self-filling out forms when registering an individual entrepreneur. In this case, it is necessary to ensure that the information provided is up-to-date and complies with legal requirements.
Registration of individual entrepreneurs: choice of taxation system
At the stage of registration as an individual entrepreneur, a citizen can immediately choose the form of individual entrepreneur taxation. In practice, the most optimal choice is the simplified taxation system (STS). After choosing this form, the individual entrepreneur will be able to switch to other taxation systems in the process of economic activity.
The simplified taxation system is the optimal way of tax reporting, which will avoid problems in the event of a forced suspension of the activities of an individual entrepreneur. Starting from 2013, an application for a simplified taxation system can be submitted within 30 days after opening an individual entrepreneur. This application is submitted in Form 26.2-1 in EXCEL format.
Provided specified form to the tax authority where registration for individual entrepreneurs is carried out. A citizen has the right to choose options for a simplified taxation system:
- if “income” is chosen as the object of taxation, then a tax of 6% is paid on all income of an individual entrepreneur;
- if “income reduced by the amount of expenses” is chosen as the object of taxation, then the tax will range from 5 to 15% of the difference between income and expenses, depending on the subject of the Russian Federation. The status of a taxpayer applying the simplified taxation system can be confirmed by an original or a certified copy newsletter tax inspectorate according to form No. 26.2-7, or a copy title page tax return for single tax, paid when applying the simplified tax system to individual entrepreneurs.
Registration of an individual entrepreneur
If an individual registers an individual entrepreneur not by personally contacting the tax authority, he needs to notarize the P21001 form. Documents can be sent to the territorial division of the Federal Tax Service by a valuable letter with a list of attachments. In this case, receipt of documentation from the tax authority also occurs at the post office, which must be noted on one of the sheets of form P221001.
On the official website of the Federal Tax Service, you can check the fact and date of receipt by the tax authority of documentation sent by mail.
What documents must be submitted to the territorial division of the Federal Tax Service for registration as an individual entrepreneur? Here is a comprehensive list of documentation:
- Application for state registration for individual entrepreneurs according to form P21001;
- A copy of the TIN (not a mandatory requirement of the law, but it is better to attach in order to avoid misunderstandings);
- A copy of the first two pages of the passport on one sheet, with the obligatory indication of the address of permanent registration;
- Receipt for payment of state duty;
- Application for the transition to a simplified taxation system (if the individual entrepreneur has chosen this option);
- Form No. 1A (if the IP mailing address and the address of the place of registration do not coincide with each other).
- For foreign citizens, the following is additionally provided: a copy of a temporary residence permit or residence permit in the Russian Federation.
Upon receipt of the documentation, the tax specialist is required to issue a receipt for receipt of the documentation.
Assistance in registration of IP
The registration period for an individual entrepreneur with the tax authority should not exceed three working days, after which the individual will be registered as an individual entrepreneur. What will be the assistance in registering an individual entrepreneur?
An individual entrepreneur will receive the following documents:
- Certificate of state registration of an individual as an individual entrepreneur (OGRNIP);
- Extract from the Unified State Register of Individual Entrepreneurs (USRIP);
- Notification of registration of an individual with the tax authority;
- Form 2-3-Accounting;
- Notification of registration of an individual with a territorial body Pension Fund Russian Federation at place of residence;
- Notification of assignment of statistics codes from Federal service statistics;
- Individual entrepreneurs can also submit an application to the Federal Tax Service Inspectorate in Form 1A with a request to send letters to the address of their actual place of residence.
Assistance in registering individual entrepreneurs with the tax authority is provided by our company, the MIP legal group. The list of services provided is quite standard: filling out the necessary forms and submitting them to the Federal Tax Service Inspectorate on behalf of the individual entrepreneur.
Preparation of documents for individual entrepreneur registration
When preparing documentation for individual entrepreneur registration, our specialists will provide assistance in filling out form P21001. There should not be any particular difficulties when filling it out, but the help of a specialist will help avoid unexpected difficulties and speed up the process.
When registering as an individual entrepreneur, there may be cases when the Federal Tax Service Inspectorate will refuse to perform registration actions.
The reasons for refusal to register an individual entrepreneur are specified in the law, their list is exhaustive:
- failure to represent all necessary documentation provided by law;
- provision of documentation for registration as an individual entrepreneur to the inappropriate tax authority;
- provision of incorrect information, presence of errors and typos in documents;
- the applicant has registered as an individual entrepreneur;
- having a criminal record for registration of individual entrepreneurs for certain types of economic activities;
- carrying out bankruptcy proceedings against an individual during the last year.
Specific reasons for refusal to register an individual entrepreneur will necessarily be indicated in the decision of the territorial division of the Federal Tax Service to which the citizen applied. This document will be issued to the failed individual entrepreneur upon personal application, or sent to him by post to the address specified when submitting the documentation.
If a citizen is denied registration of an individual entrepreneur, he must contact the territorial division of the Federal Tax Service, which made a decision on the refusal. Only after such an appeal does a citizen have the right to appeal the actions of an official in court.
Our legal team will also provide assistance in appealing the decision to refuse registration of an individual entrepreneur. However, the advisability of such an appeal is not always obvious. The simplicity of completing a new package of documentation for registration as an individual entrepreneur allows you to re-issue the documentation and send it to the territorial division of the Federal Tax Service.
Similar services on the topic Attention! Tinkoff Bank has the opportunity to open an individual entrepreneur online from home. Without going to the tax office or a notary. You can immediately switch to the simplified version.And another important point - the state duty is paid for you by Tinkoff Bank, i.e. Registration of an individual entrepreneur will be free for you. Well, they also give you up to 4 months of free service as a gift.
step-by-step instruction
The instructions have been prepared for self-registration of individual entrepreneurs in Moscow with a visit to the tax office or MFC.
Step 1.Choosing a tax system
Before registering as an individual entrepreneur, read about taxation systems; you need to decide on the tax regime. By default, you are assigned a general tax system. To switch to another taxation system, you need to prepare an application and submit it to the tax office (at the time of submitting documents for individual entrepreneur registration).
Step 2.Select OKVED
OKVED are the codes of the activities that you plan to engage in; they are indicated when opening an individual entrepreneur. You also need to study this issue in advance.
ATTENTION!!!
Since July 11, 2016, OKVED codes have changed; new codes MUST be indicated in the application!!!
List of current OKVED codes in 2020.
Filling out an application for registration of individual entrepreneurs
A sample form 21001 can be downloaded below. The application can be filled out either manually or on a computer.
Step 4.Payment of state duty
The cost of state duty for opening an individual entrepreneur in Moscow is 800 rubles for 2020.
- They help you register an individual entrepreneur online (i.e. you don’t need to go to the tax office)
- No visit to the bank
- Service cost from 0 rubles per month (for newly opened individual entrepreneurs – 2 months free)
- Interest on account balance up to 6%
- There is online accounting
+Automatically calculate taxes of the simplified tax system and UTII, insurance premiums for individual entrepreneurs
+Sending accounting documentation to the tax office personal account(no need to go to the tax office) - Bonuses: up to 220,000 rubles for advertising
- Free issuance of corporate cards
Where to register an individual entrepreneur in Moscow
With a complete package of documents, we go to the tax authority at the place of registration (registration) indicated in the passport. There they accept all your documents and you calmly await the decision.
Tax office addresses
105064, Moscow, Zemlyanoy Val, 9
Be sure to check the address of the tax service on the website nalog.ru
Step 7We pick up the documents
If all the documents provided are in order, then after 3 working days at the tax office you will receive:
- Certificate of state registration of an individual entrepreneur (OGRNIP);
- Extract from the Unified State Register of Individual Entrepreneurs (USRIP);
- Notification of assignment of statistics codes from Rosstat (if they don’t issue it, you need to get it yourself).
The total cost of opening an individual entrepreneur in Moscow is 800 rubles, and it will take up to three days.
Accounting for individual entrepreneurs
Immediately after registration, think about accounting. If you do not plan to hire an accountant, we recommend that you conduct online accounting through trusted companies.
If you have no desire or you think that you cannot go through the registration procedure on your own, then you can resort to the services of specialists who provide individual entrepreneur registration quickly and on a turnkey basis.
Loading...