What construction business can be opened. How to open a construction company? Choosing your direction

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 guide on 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:

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

So, to apply for an IP you will need:

1. Passport and photocopies of all its pages.
2. TIN (if you do not have one, then you need it in parallel with the registration of IP).
3. Application for registration of IP (Form R21001), one copy.
4. Receipt of payment of 800 rubles of state duty.
5. 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 through a free service "My business"	Free of charge, without going to the tax office and without paying state duty with the help of a specialist "Points"	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 will be 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 current account at Tochka Bank (aka Otkritie Bank).
• You get 1 year of free online accounting in Elba and other nice bonuses.

Find out more on the Tochka website..

Your actions during registration:

1. Go to the bank's website;
2. Leave your phone number;
3. Waiting for a call, all documents will be filled in with your words;
4. Meet with the manager, sign documents;
5. 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, the point 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 your name, email, phone number, come up with a password, and you can start registering 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:

• IP registration application;
• 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 add OKVED codes after registration can be troublesome.

The main OKVED code will depend on:

1. FSS insurance rate;
2. in some cases, the tariff tax rate;
3. benefits provided for certain types of activities;
4. the need for additional certificates and accreditations (for example, for entrepreneurs registering for the first time with codes 80.85, 92, 93, a certificate of no criminal record will be required).

Choosing a tax regime for individual entrepreneurs

Before 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 (general)	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 - more profitable if not big 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).

• You can 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 duplicate), 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. Therefore, use the first 2 methods better!

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!

You can find out the details of your tax at 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:

1. Application for state registration of IP.
2. Photocopies of all pages of the passport.
3. Photocopy of TIN.
4. Paid State Duty Receipt.
5. If you switch to the simplified tax system - the corresponding statement.
6. If you are not a citizen of the Russian Federation - a photocopy of a residence permit or a temporary residence permit.
7. If the actual postal address differs from the 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:

1. Fill out and notarize a power of attorney.
2. Certify also a copy of your passport, your signature on the application.
   If you send documents by mail, this should be done only with a valuable letter with an inventory.

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:

1. OGRNIP (Certificate of State Registration individual as a sole trader).
2. EGRIP (Extract from the state register of individual entrepreneurs).
3. Form 2-3-Accounting (Notice of registration with the tax authority).
4. Depending on the department, 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 a 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.

1. Check your details for Nalog.ru.
2. 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 wage-earners, go to register in the pension will have to without fail. More about processes.
3. Order a print if necessary. 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.

1. If non-cash receipts are planned, it is worth opening a bank account. You will need the same documents as for making a seal.
2. If necessary, purchase and register with the tax office.

Why can they refuse to open an IP

Registration of an individual entrepreneur may be refused if:

1. Documents are not presented all or not there.
2. The documents contain errors or false information.
3. The individual entrepreneur has already been registered or was declared bankrupt less than a year ago.
4. 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

1. This gives greater freedom both in the provision of services and in cooperation with other companies. A company providing services is more likely to 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.
2. You pay your own taxes and contributions to funds, which means that you manage your income yourself.
3. 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 residence permit and place of registration of the individual entrepreneur.

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!

Every year the number of Russians who have decided to start their own business is increasing. There are good reasons for this: financial independence, self-realization, the realization of one's dreams and stability.

Novice businessmen are in no hurry to open firms and companies. Preference is given to such a form of doing business as an individual entrepreneur. You can get this status in five days. Entrepreneurial activity is allowed to be carried out from the moment of reaching the full age of majority, provided that the citizen has not previously been recognized as incompetent and there are no relevant prohibitions of state structures.

The registration procedure is absolutely simple and not complicated. In order to avoid refusal, it is necessary to correctly form documents for registering an individual entrepreneur.

All papers can be submitted independently or entrusted with this task to a trusted person.

What documents are needed for registration of IP:

1. Form R21001.
2. Copy of civil passport.
3. Receipt for payment of state duty.
4. Application form No26.2-1. This document must be drawn up by those entrepreneurs who plan to use the simplified taxation system. The form can also be submitted within one month from the date of registration of the IP. If the applicant misses this moment, then taxes will be charged according to the general system.

If documents are submitted for registration of IP by a minor, then notarized permission from his legal representatives is additionally provided. No additional paperwork is required to open your own business.

From April 29, 2019, no registration documents in paper format will be issued. They are sent to electronic form to the IP address specified in the application.

If a businessman needs documents in paper form, then they can be taken from the tax office or the MFC.

If the entrepreneur will use hired labor, then you need to register twice:

1. Registration of an individual entrepreneur as a taxpayer in the Pension Fund of the Russian Federation, Compulsory Medical Insurance Fund, FSS.
2. Registration of the entrepreneur as an employer. He will pay contributions not only for himself, but also for the hired employees.

The Law states that after signing an employment contract with employees, an individual entrepreneur is given ten days to register as an employer. It is necessary to submit the relevant documents to the Pension Fund within one month.

If this requirement is not met, then a fine of 5-10 thousand rubles is charged for each fund in which the businessman is not registered. The entrepreneur provides his registration documents when hiring only the first employee.

After the dismissal of all employees must be deregistered. Otherwise, you will have to submit reports to the relevant funds.

What is needed for registration of IP, we have already found out. Citizens should not have any difficulties with preparation. The main thing is to correctly fill out the application P21001. If errors are made in it, then the IP registration will be refused. Information is indicated in black ink.

When entering information on the form, you should especially focus on the following points:

• the correct name of the registering unit;
• The name of the applicant on sheet "B" is written in black ink;
• the place of birth is indicated according to the passport;
• when specifying the type of document “passport”, you need to specify “21”;
• the phone number starts with +7 and is written without spaces;
• sheet "A" indicates all OKVED codes that the entrepreneur plans to maintain;
• the form must contain only the data of a civil passport;
• in the column "district" you need to register the district in which the settlement is located. Residents of cities do not fill out this column;
• It is better not to sign the application in advance. Very often, tax inspectors require that the signature on the document be put in their presence.

If the application form is drawn up on a computer, nothing is entered into the printed version by hand. The exception is the full name on sheet B. Sheets do not need to be stapled or fastened.

The applicant submits the collected package of papers personally to tax office or mail them.

The current legislation provides for the filing of papers on. These powers can only be entrusted to a capable person. But the applicant must be aware of the additional costs, as he will also have to pay for the services of a notary. What documents are required for registration of IP by proxy? The list of papers is standard, but they are certified by a notary. The trustee applies to the tax office and presents his power of attorney to represent the interests of the applicant and his civil passport.

From the businessman himself, you will need:

1. application for registration with the signature of the applicant, certified by a notary;
2. a copy of the passport certified by a notary;
3. receipt for payment of state duty;
4. power of attorney;
5. a statement about the transition to "simplification".

A citizen of Russia and a foreigner legally staying on the territory of the Russian Federation can act as a proxy. A businessman independently decides whether to personally submit documents or entrust this procedure to a third party.

To register an individual entrepreneur, you will definitely need a taxpayer identification number (TIN). It consists of 10 digits and does not change during life. If a citizen previously received a code, but lost a certificate of its issuance, the document can be restored.

To do this, an individual applies to the tax office at the place of residence and provides the following papers:

• an application indicating a request to issue a duplicate TIN certificate;
• the passport;
• receipt for payment of state duty:
• urgent issuance of TIN - 400 rubles, standard procedure - 200 rubles.

A duplicate of the certificate is issued on the day of application.

If a citizen does not have a TIN, then it must be obtained before registering an individual entrepreneur.

You can issue a certificate in one of the following ways:

1. Personally apply to the Federal Tax Service at the place of residence and draw up an appropriate application. The document is issued after 5 days.
2. Submit an application on the website of the Federal Tax Service on the Internet. If the paper is drawn up correctly, then after 5 days a message will be sent to your e-mail, in which the date of issue of the certificate is written. On this day, you should visit the tax office and get a TIN.
3. Send an application for issuing a code by registered mail. A copy of the passport certified by a notary is attached to it.

A citizen of Russia has the right to make a note about the TIN assigned to him in his passport on page 18. This stamp is placed in the Federal Tax Service at the place of residence. In this case, when submitting documents to an individual, there is no need to additionally provide a certificate of issuing a TIN, but only one passport is enough.

The law establishes criteria for applicants and the list of requested documents. Possible reasons for the refusal to register an individual entrepreneur are also described. They need to be analyzed in advance to avoid such errors.

Most often, they can refuse if:

1. The application is in the wrong format or contains errors. No blots in the document are allowed, and the specified data are genuine and correspond to the passport.
2. The applicant submitted an incomplete package of papers.
3. The businessman made a mistake with the choice of registration authority. He needs to apply only to the tax office at the place of residence.
4. The applicant is already registered as an individual entrepreneur and has not completed the process of liquidating his status. It is prohibited by law to have two IP certificates.
5. The citizen was deprived of the right to drive commercial activity based on a court decision.
6. The applicant spoke before the IP and his business went bankrupt, then within 12 months he is prohibited from submitting documents for registration.

Registration will be denied when choosing the types of activities that entrepreneurs are prohibited from:

• production and sale of alcohol;
• release of medicines;
• air transportation;
• space activities;
• production and repair of aircraft;
• private security services;
• sale of electricity;
• services for the employment of individuals abroad.

If a businessman decides to engage in these types of activities, then he needs to register a legal entity. Before submitting documents, they must be carefully checked or seek help from intermediaries.

After the applicant has legalized his status and received the documents necessary for the business, he should choose a taxation system. This is very important point on which the size of its future profit depends.

The most common system among novice entrepreneurs is the "simplified". According to it, the tax is calculated according to two schemes. In addition, there are still four systems: general, patent, UTII and unified agricultural tax (can be used if the share of the agricultural sector in business is at least 70%).

General system- not an option for a budding entrepreneur. He must pay three types of taxes: personal income (13%), VAT (18%) and real estate tax. In this case, you can not do without the help of an accountant, and this is an additional cost.

By "simplification" everything is much easier and more understandable. A businessman will need to pay 6% of revenue or 5-15% of net profit depending on the type of activity and region. Tax is paid quarterly, and reports are submitted once a year (until April 30).

On what mode to stop - 6% or 15%?

According to mathematical calculations, if expenses do not exceed 60% of income, then it is more profitable to pay 6% of the tax. 15% of the difference should be chosen by those entrepreneurs whose expenses exceed 60%.

Less STS 15% - the need to keep records of all expenses. And they must be justified. When checking tax inspectors carefully study all the documentation.

Whatever system of taxation is chosen, it can be changed. It is enough to make an appropriate application to the tax office before the end current year. Under the new tariffs, he will be able to pay tax from January.

An individual entrepreneur can carry out his activities with and without a seal. He makes this decision on his own. If a businessman plans to actively negotiate with partners, conclude agreements, then it is better to order your own printing. So, it will look more solid and reliable in the eyes of contractors.

Another important step is opening a bank account. You can do business without it, but cash payments are not safe, and not all partners will agree to them. It must be remembered that the maximum amount of a cash transaction between an individual entrepreneur and a legal entity is 100 thousand rubles under one contract. Therefore, if a businessman plans long-term relationships with his counterparties, then he needs to open an account.

This service almost every one offers Russian bank. And in which institution to open an account? First of all, you need to pay attention to the stability and reliability of the bank, and then to the tariffs that it offers.

For entrepreneurs, they offer a very convenient service - the "client-bank" system. The user can control the balance of funds on the accounts online, generate statements, and make payments.

In order not to visit a bank branch, if necessary, withdraw cash, you can additionally open a card to your current account. In the client-bank, the entrepreneur transfers the amount he needs to the card and withdraws from the ATM. Very simple and convenient. The card can also be used abroad.

When choosing a bank, it is necessary to pay attention to the following points of tariffs:

• the cost of opening an account - the commission is charged once;
• how much does it cost to connect a "client-bank";
• monthly account maintenance;
• the cost of SMS-informing;
• commission for making payments;
• the amount of the fee for depositing and withdrawing funds from the account;
• accrual of interest income on the balance;
• payroll projects.

It is no longer necessary to notify the tax and Pension Fund about opening a current account. The bank employee provides the client with a contract for settlement and cash services, tariffs and details. After that, the entrepreneur can use the account for settlements, crediting money and paying payments.

Issues related to starting your own business in Russia

A novice entrepreneur may have dozens of questions related to starting a business.

Let's consider the main ones:

1. Is it possible to open a sole proprietorship on a temporary basis? The law provides for the possibility of registering with a temporary residence permit only if there is no permanent residence permit in the passport. But temporary registration must be given no less than 6 months ago. You can conduct business in any locality, regardless of the registration of IP.
2. Can an individual entrepreneur make entries in work book? The entrepreneur is not considered an employee and does not enter any information into the labor. But theoretically, he can apply for a job himself if he wants to. In this case, he must conclude with himself labor contract, make marks in the labor and pay all the due deductions.
3. Does an entrepreneur need experience? Retirement experience goes from the moment the IP is opened and until its liquidation, regardless of whether the businessman received a profit or not.
4. Is it possible to work extra? Additional employment is not prohibited. Moreover, the entrepreneur is not obliged to inform his employer about own business.
5. What are the perks? There are no business benefits for the disabled and other privileged categories.

Based on the material discussed above, the following conclusion can be drawn: there is nothing complicated in the process of registering a business. This procedure takes only five days.

That is how much time it takes for the tax to register a new businessman. The list of requested documents is minimal. You can submit them yourself or entrust intermediaries. But in this case, in addition to the state duty, it will be necessary to pay for their services.

To generate documents for registration of IP, you can use the free online service directly on our website. With its help, you will be able to draw up a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of IP. With its help, you will get the most complete picture of how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Choose a method of registering an IP

There are two ways to open an IP:

1. Self-registration IP. A fairly easy procedure, which consists in preparing a few simple documents. In addition, aspiring entrepreneurs will gain valuable experience in interacting with tax officials.
2. Paid registration of IP through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of state registration of IP on their own.

How much does it cost to open a sole proprietorship

Register your own IP

Note: part of the above expenses can be returned if you are registered with the employment center as unemployed.

Paid to open an IP through a specialized company

The cost of paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of 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 carried out for an additional fee.

Comparison of independent and paid registration of IP

Registration method	Advantages	Flaws
Self-registration of IP	Useful experience in preparing documents and communicating with government authorities. Saving money on paid services legal companies.	Possible denial of registration due to errors in the prepared documents. As a result - loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.
Paid registration of IP through a law firm	The registrar bears the risk of refusal to register. Preparation, submission and acceptance of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will be poorly versed in the IP registration procedure.

2. We select OKVED activity codes

Before preparing documents, you must select from the OKVED directory the codes of the types of activities that you are supposed to be engaged in.

In practice, OKVED codes are usually chosen with a margin. Even if you are not sure whether you will be engaged in this activity or not, then it should still be added to the list. By them you don't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening the IP.

Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in an application for registration of an individual entrepreneur (as many are placed on one of its sheets). At the same time, only OKVED codes consisting of at least 4 digits can be indicated in it.

One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this species activities will bring at least 70% of the income).

note, it is impossible to conduct activities without indicating the OKVED code, since it can be equated with illegal entrepreneurship.

Free consultation on IP registration

3. We prepare the necessary documents

IP registration application

An application in the form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as sample applications for 2019, you can see on this page.

Be careful, at the stage of preparing documents, sign the application no need. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, registration of an individual entrepreneur is denied precisely because of errors made when filling out an application. In order not to find yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state duty for registering an individual entrepreneur, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it via the Internet, using this service on the official website of the Federal Tax Service. There you can also print it in paper form and pay at any convenient branch of Sberbank.

Keep the receipt confirming the payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better to play it safe in such a situation and take the receipt with you.

Application for the transition to USN

It is very important to choose the right taxation system, since the amount of taxes paid and the number of reports to be submitted will depend on it.

Most start-up entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used for almost all types of activities, and it is the easiest to understand and beneficial to use.

5. We submit documents to the tax office

The collected documents must be submitted to the registering IFTS at the place of residence of the individual entrepreneur or at the address of temporary registration if the entrepreneur does not have a permanent residence permit. You can find out the address and contact details of your tax office using this service.

If the future IP submits papers personally, he needs:

1. Submit a set of documents to the IFTS officer.
2. In the presence of an employee, sign the application for registration of IP.
3. Get a receipt confirming the delivery of documents (signed, stamped and the date when you need to come for ready documents IP).
4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS officer (it may be required to confirm your transition to the simplified tax system).

For filing papers through a representative or sending by mail it is necessary to certify and flash at the notary an application in the form P21001 and a copy of all pages of the passport. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of attachments and notification to the address of the Federal Tax Service.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you must independently come to the tax office for ready-made documents (in 2019, the registration period for an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will also need a power of attorney.

Note: if you cannot come for the documents on the specified day, they will be sent by mail.

In case of successful registration, the inspector must issue you:

1. EGRIP record sheet (with OGRNIP number).
2. TIN certificate (if you did not have a TIN before).

In some IFTS, they can additionally immediately issue:

• Notification of registration with the Pension Fund (Pension Fund);
• Notification of the assignment of statistics codes (from Rosstat).

Necessarily check the information in the received documents. If errors are found, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.

note, from January 1, 2017, the Federal Tax Service stopped issuing an IP registration certificate in paper form. Instead, now the tax office draws up an EGRIP entry sheet in the form No. P60009, which has the same legal force as the previously issued certificate of state registration.

Note: if you plan to officially hire employees, then you no longer need to register with the FIU as an employer. Since January 1, 2017, the declarative procedure for registration has been canceled for employers-individual entrepreneurs. Registration and deregistration in the FIU can be carried out on the basis of the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and Unified State Register of Legal Entities and it is not at all necessary to submit additional documents(letter dated January 31, 2017 No. BS-4-11/ [email protected]).

To be registered with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the moment the first employee is hired.

An individual entrepreneur (IP) is a person who is officially engaged in business, but without education 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? Look into All-Russian classifier types of 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.

1. 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.
2. 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.
3. 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.
4. 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).
5. 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 apply to the Federal Tax Service (FTS) you will need:

1. Application form P21001.
2. Receipt for payment of state duty.
3. Passport + its copy.
4. Application for the transition to the simplified tax system, PSN, UTII or UAT (optional).
5. 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 list of attachments. In the latter case, a copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.

4. Make an application for registration of IP

Application for state registration of an individual as an individual entrepreneur (form P21001) - the most important document in the whole package. Due to errors, it most often refuses 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 settlement print and pay the receipt in 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 submit documents for registration of an individual entrepreneur in person by visiting the tax office or the MFC, or remotely:

1. Through the service "Supply electronic documents on the state registration legal entities and individual entrepreneurs” (an electronic signature is required).
2. 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 a record sheet in the Unified state register individual entrepreneurs (EGRIP). It will indicate the main state registration number 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 inspectorate must notify the Pension Fund (PFR) and Rosstat about the appearance 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:

1. Documents sealed with a seal have more weight in the minds of customers and partners.
2. 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.
3. 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!

More and more people want to become independent and start their own business. Therefore, every year a large number of Russians become Individual entrepreneurs(hereinafter IP).

Any activity of a private person that generates income must be registered in state structures. A citizen who carries out his business personally or with employees hired by him without creating a legal entity is called an individual entrepreneur. Organized activities focused on generating income are carried out by him at his own peril and risk.

Before status registration

AT Russian legislation the following category of citizens is indicated who can register their documents in order to obtain the status of an individual entrepreneur:

1. Capable, adult citizens of the Russian Federation and stateless persons.
2. Minors with a passport, with the consent of their parents or guardians.

The ban in this case can be obtained by persons in the military or public service.

Before registration, it is necessary to determine two important details:

• the only kind of future activity - ;
• choose a taxation system.

The state offers individual entrepreneurs to make the most convenient choice out of 5 options payment of tax collection to the budget:

• general regime of taxation;
• single agricultural tax;
• patent;
• simplified taxation system;
• a single tax on imputed income.

For the services of the Federal Tax Service, you need to pay a state duty. Quick issuance of a receipt for its payment after entering the data of the future IP is provided on the website of the Federal Tax Service of the Russian Federation nalog.ru. You can print it and then transfer the amount at any branch of Sberbank.

There are no tax reliefs. It must be paid before applying for registration, because. Documents without a receipt will not be accepted.

Rules and procedure for opening in 2018

The whole procedure can be divided into 3 main steps:

• collection of documents for registration with the Federal Tax Service;
• the choice of the tax authority that is closest to the place of residence of the applicant;
• obtaining registration documents.

You can hand over the entire package of papers for registration in several ways:

• personally at the reception of the inspector of the Federal Tax Service;
• by handing over to an employee of the tax authority through a representative, by issuing him a notarized power of attorney;
• renting to a multifunctional center;
• by contacting a notary with documents, who, for a fee, will take over the procedure for communicating with the registrar;
• sending an application with attached papers to in electronic format;
• by registered mail through the post office.

The procedure for registration with the tax authority lasts 5 days. Registration papers with a positive answer can also be obtained several options:

• personal inspection visit;
• instructing your representative;
• through the post office.

The registration procedure can be canceled or stopped if serious violations are revealed. The tax authority may:

1. Without a court decision, suspend the procedure for a month if there are suspicions that the applicant's information is unreliable.
2. Deny altogether in cases where the registrant has previously conducted business activities in violation of the law and if the applicant is prosecuted by the court for illegal business.

For a person who wants to register his entrepreneurial activity, the package of papers is very simple, so it will not be difficult to assemble it.

Brief list of documents

You need to submit the following paperwork:

• completed application form ();
• photocopies of TIN and passport of the applicant;
• bank receipt confirming the payment of state duty in the original;
• foreign citizens need to additionally confirm their official presence on the territory of Russia with copies of documents received from the migration service (residence permit or temporary residence permit);
• if necessary, immediately attach a notice of the transition to a special taxation regime.

The copies listed in the list do not require mandatory certification by a notary.

paperwork requirements

Papers must contain reliable information and not have errors, typos or corrections. They are submitted to the tax authority, and if all the necessary documentation is accepted, then a receipt is issued about this. It must indicate the date and time when the applicant must collect the registration papers.

If, within the specified period, the individual entrepreneur does not receive a ready-made package of documentation indicating his registration, then it will be sent to him by mail. It is important to fill out the application form correctly.

Application Form P21001

The first thing to do is fill out an application. Form P21001 of this document is approved at the legislative level and is the same for all citizens.

The form can be asked at the tax office or filled out and printed.

If the form is filled out electronically, then the data is entered in Courier New font in capital letters only. When filling in the data manually, you must use a black ink refill.

In the relevant paragraphs of the application, in capital letters, you must enter such information about the registrant:

• surname, name and patronymic;
• place and date of birth,
• TIN code;
• citizenship indicated in the passport;
• registration address, in which it is necessary to indicate the postal code and code of the subject of the Russian Federation;
• information from the passport - series, number, where and when issued;
• OKVED code;
• phone numbers: mobile and landline.

When filling out the personal data, you must adhere to next moments:

• if the word does not completely fit in one line, then the hyphen is not put;
• no TIN - leave the cells empty;
• the place of birth must be exactly written out from the passport;
• leave an empty cell after the dot;
• items 6.3-6.5 for Moscow and St. Petersburg are not filled out;
• in the district column, you must indicate the one where the settlement is located, and not the area of ​​\u200b\u200bthe city;
• pay attention to abbreviations in the names of address objects (you can clarify them using Wikipedia at the link);
• in paragraphs 6.7-6.9 you need to write the words in full "HOUSE", "HOUSE", "APARTMENT";
• in the series and in front of the passport number, you must leave empty cells;
• exactly from the passport you need to copy the entry by whom it was issued (if the word does not completely fit on one line, then you need to fill in as much as it will fit and continue on a new line without a hyphen, and if the last letter coincided with the last cell, then the next line is filled with second cell)
• in section 8, information is filled in only by foreigners and stateless persons;
• make 2 copies of sheet B, because one of them is returned as proof of acceptance of documents for registration;
• address Email indicated when applying online;
• when submitting documents in person, the signature and full name are already put at the reception of the tax inspector;
• if the application and papers are submitted to the tax office through a representative or sent by mail, then it is signed in the presence of a notary.

Be sure to check with the FTS department whether it is necessary to flash the application, because. they deal with this issue differently.

Power of attorney for a representative

It is impossible to transfer a package of papers with an application to the Federal Tax Service through your representative without having a properly executed power of attorney. The requirements for issuing this form are set out in the Civil Code of the Russian Federation.

The power of attorney will be valid if the following details are present:

• name of the official document;
• time and place of registration;
• individual data of the passports of the principal and the representative of his interests;
• what powers are vested in the authorized person (specify in great detail);
• the expiration date of the document;
• signatures of the representative and the principal.

Only a power of attorney drawn up and approved in the presence of a notary will be valid.

After registration

The procedure for registering a new IP ends with the fact that he is handed over relevant certificate and extract from the USRIP. After receiving them, you still need to perform the following procedure:

1. Switch to a convenient version of the taxation system with OSNO, which is automatically installed upon registration. For some types of taxation, you will need to have.
2. If the individual entrepreneur will use hired labor, then within 30 days it is necessary to submit documents to the FIU and the FSS. In the absence of employees, this is not necessary.
3. Make a seal in order to gain trust from business partners and a solid status. This is not a prerequisite.
4. Receive a letter from the statistics department indicating the assigned statistical data and codes.
5. If the individual entrepreneur plans to work with organizations, then you should open a bank account.
6. Submit a package of documents to Rospotrebnadzor if the type of activity falls under the control jurisdiction of this state body.

The procedure for registering an individual entrepreneur is not so complicated, so any citizen can independently go through it. But if in doubt, it is better to trust the professionals who provide such services. They will quickly help to start a new business based on the documents received.

Learn how to prepare documents for individual entrepreneurs on your own from this video.