Hello dear colleague! Probably, there is no such person who would not dream of having his own business and working for himself. Most of those who move from dream to action tend to become self-employed. The procedure for registering an individual entrepreneur is quite simple and understandable and absolutely everyone can do it. This article provides a comprehensive step-by-step instruction to open a sole proprietorship from scratch. In addition, in the materials of the article you will find answers to the most frequently asked questions that aspiring entrepreneurs have.
1. Who is an individual entrepreneur (IP)?
According to Article 11 Part 1 of the Tax Code Russian Federation, individual entrepreneurs - individuals registered in in due course and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households.
Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of the duties assigned to them by this Code, are not entitled to refer to the fact that they are not individual entrepreneurs.
Also, this wording can be supplemented by the fact that an individual entrepreneur, unlike a legal entity, is not required to have a current account and legal address but he is fully responsible for his personal property.
Another frequently asked question: at what age can you open an IP? The answer is simple - according to Russian legislation, an individual entrepreneur can become a citizen of the Russian Federation who has reached the age of 18 years.
Is it possible to open an individual entrepreneur if officially employed? Yes, you can, if you are not a state or municipal employee.
According to article 11 part 1 of the Tax Code of the Russian Federation, an individual entrepreneur - this is individual . The most important differences between an individual entrepreneur and a legal entity are that an individual entrepreneur does not have a legal address, a mandatory current account, and also that an entrepreneur is liable with his personal property, while legal entities are liable with property registered to this legal entity. face.
Today, in news reports, there are more talks about transferring an individual entrepreneur to the status of a legal entity, but I think that such changes are not expected in the coming year.
If an individual entrepreneur becomes a legal entity in the foreseeable future, then additional wires and the costs of opening and maintaining accounting.
3. What documents are needed to open a sole proprietorship?
Registration of IP is quite simple and does not require large time and financial costs. And so, how to register an IP?
List of documents for registration:
- Receipt of payment of the state duty (the state duty for registering an individual entrepreneur is 800 rubles);
- TIN (individual taxpayer number);
- Applicant's passport (in this case, your passport).
If you do not have a TIN, then you should contact the territorial tax authority with a passport, write an application for a TIN and within 5 working days you will receive a Certificate of registration with the tax authority.
It is important to note that IP registration is carried out exclusively at the place of residence of the applicant.
If you yourself are not able to submit an application to the tax office, then you fill out an application, make a copy of your passport and TIN, register these documents with a notary, and also make a general power of attorney, notarized for the person you trust to submit documents to the tax office and sign documents for you.
4. How much does it cost to open an IP?
Opening an individual entrepreneur, unlike any other organizational and legal form, is the most cost-effective event.
Before submitting an application to the tax office, you need to pay the state fee, the amount of which as of 2016 is 800 rubles.
You can pay the state duty at any branch of Sberbank. In some tax offices there are specialized terminals through which you can also make payments. Just be sure to keep your receipt. You will need it when submitting documents.
5. Opening an IP: step-by-step instructions for registration
Below I will provide you with step-by-step instructions on how to open an IP on your own in 2016.
Step 1 - Check for TIN
If you changed your last name, first name or patronymic and did not change your TIN, be sure to do so. If you do not have a TIN, be sure to apply to the territorial tax authority with an application and receive a TIN within 5 business days.
Step 2 - Determine the type of taxation
Read more about tax regimes in section 6 of this article.
Step 3 - Decide on the main activities (OKVED)
For how to do this, see this video:
Note: Currently, the interface of the My Business service has changed, but the main registration algorithm has remained the same.
6. Taxation of IP: what taxes does IP pay?
The choice of taxation system should be approached in advance and very seriously, because the amount of your costs will depend on which regime you choose, and by choosing the most optimal regime, you can significantly reduce them.
In the Russian Federation there are various forms taxation, which also applies to individual entrepreneurs. As of 2016, there are 5 regimes: 1 general taxation regime (OSNO) and 4 special (ESKhN, UTII, STS, PSN).
General (standard) taxation system (OSNO) - one of the most complex systems currently existing in Russia. It includes all additional taxes, and also has no restrictions on the number of employees, the amount of profit, etc. Absolutely all registered business entities that have not decided on the taxation regime at the time of registration fall into this system. If you remain in this mode, you will have to pay all additional taxes: VAT (18% value added tax), personal income tax (13% personal income tax), property tax, if you have property.
Simplified taxation system (STS) — one of the simplest systems, focused on small and medium business, has two objects of taxation, one of which, when switching to the simplified tax system, you will have to choose: “income” or “income minus expenses”. When switching to the simplified tax system, an IP must meet several criteria:
- No more than 100 employees;
- No more than 60 million rubles annual income;
- The residual value should not exceed 100 million rubles.
Single tax on imputed income (UTII) - Another taxation regime that simplifies the life of entrepreneurs. But, unfortunately, it applies only to certain types of activities presented in the Tax Code of the Russian Federation.
The tax amount is fixed and does not depend on your income. The amount of tax depends on the scale of your business - the size retail space, the number of employees, the number of vehicles, etc. - each type of activity has its own criterion.
UTII can be reduced through insurance premiums up to half paid for employees. And organizations and (or) entrepreneurs without employees can reduce the tax without limiting the contributions paid for themselves.
Just like the simplified tax system, UTII also has certain criteria that business entities must meet:
- The company must have no more than 100 employees;
- The share of third-party organizations should not exceed 25%.
Before submitting a notice of the transition to UTII to the territorial tax authority, make sure that this system valid in your region.
Unified Agricultural Tax (ESKhN) similar to the simplified taxation system, but only for agricultural producers.
If you grow, process or sell agricultural products, then this system will suit you.
Subjects who have chosen the UAT regime are exempt from paying taxes on property and profits of the organization, as well as VAT. Individual entrepreneurs are exempt from paying VAT, property tax physical. persons - personal income tax. With ESHN, the same exceptions apply as for subjects practicing the simplified tax system.
Patent taxation system (PSN) was introduced in 2013 and is valid exclusively for individual entrepreneurs. Just like UTII, the patent system can exist simultaneously with the general system (OSNO) and only for certain types of activities provided for by regional legislation.
Notably, there are no tax returns. You buy a patent for a period of 1 to 12 months and keep an income ledger separately for this type of activity. The amount of the patent cannot be reduced by the amount of insurance premiums.
You can read more about which taxation system to choose for an individual entrepreneur and how to combine several modes in mine.
In addition to tax payments, IP will have to pay insurance premiums to the pension fund fixed amount, which in 2016 is 19,356.48 rubles. If the annual income exceeds 300,000 rubles, then + 1% of the annual income, but not more than 154,851.84 rubles. Contributions for compulsory health insurance in 2016 amount to 3,796.85 rubles. These payments must be made no later than December 31, 2016. If your income exceeds 300,000 rubles, then 19,356.48 rubles. you pay until 12/31/2016, and the rest no later than 04/01/2017.
More detailed information is presented in the table.
There is also such a thing as tax holidays for individual entrepreneurs in 2016. The terms of this benefit are spelled out in such a document as “The main directions of tax policy for 2016 and the planning period of 2017 and 2018”.
This benefit is valid only for newly opened individual entrepreneurs. Unfortunately, the decision to include such benefits is made by the regional authorities for certain types of activities. Tax holidays mean that newly opened individual entrepreneurs are completely exempt from paying taxes for a certain period of time. For more information, I advise you to contact the territorial tax authority.
7. Pros and cons of IP
Advantages of sole proprietorship
- Low amount of state duty, unlike LLC: 800 rubles instead of 4000 rubles;
- Simple registration procedure with a small list of documents;
- Fast registration procedure;
- It does not oblige to have a current account and seal;
- All the money earned by the IP is the money of the IP. They can be transferred to the card or withdrawn. The money of an LLC is the money of an LLC, from which the LLC is obliged to pay dividends + 13% tax on a quarterly basis. The director needs to pay a monthly salary and tax of about 30% + personal income tax 13%.
- Sole proprietors do not have to keep accounting records. The LLC is required to maintain full accounting records;
- If the entrepreneur does not have employees, then he simply submits a tax return once a year (under the simplified tax system). An LLC automatically has an employee - this is a director, and in addition to declarations, the LLC also submits reports to the FIU and the FSS.
- To terminate the activity of an individual entrepreneur, it is enough to pay the state duty and submit an application. Within a week, IP will be excluded from the register. The procedure for liquidating an LLC is very lengthy and takes about 3-6 months;
- Money on IP accounts is insured by the state in the amount of 1.4 million rubles. LLC does not have this;
- An individual entrepreneur is not required to keep cash documents;
- An individual entrepreneur can carry out his activities anywhere, regardless of the place of registration.
Cons of sole proprietorship
- An individual entrepreneur is fully liable with his property. The LLC is liable with the property of the LLC;
- Sole proprietorship is not allowed to engage in certain types activities such as wholesale and/or retail alcoholic drinks;
- A sole trader cannot divide his business. If you are planning a business with a partner, even if you are 300% sure of each other, you should think about opening an LLC and become legally full co-founders in proportion to your investments.
8. Rights and obligations of individual entrepreneurs
According to paragraph 3 of article 25 of the Civil Code of the Russian Federation, an individual entrepreneur enjoys the right to hire employees. Earlier, individual entrepreneurs did not have such a right as the conclusion of employment contracts.
According to Article 9 of Chapter II of the Law on Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities they have a right:
- receive in accordance with the legislation of the Russian Federation in the bodies state power, organs local government, bodies exercising state sanitary and epidemiological supervision, information on the sanitary and epidemiological situation, the state of the environment, sanitary rules
- take part in the development by federal executive authorities, executive authorities of the subjects of the Russian Federation, local governments of measures to ensure the sanitary and epidemiological welfare of the population;
- to fully compensate for the damage caused to their property as a result of violation by citizens, other individual entrepreneurs and legal entities of the sanitary legislation, as well as in the implementation of sanitary and anti-epidemic (preventive) measures, in the manner established by the legislation of the Russian Federation.
According to Article 11 of Chapter II of the Law on Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities, in accordance with their activities, are obliged to:
- comply with the requirements of sanitary legislation, as well as resolutions, instructions and sanitary and epidemiological conclusions of those implementing;
- state sanitary and epidemiological supervision of officials; develop and carry out sanitary and anti-epidemic (preventive) measures;
- ensure the safety for human health of the work performed and the services provided, as well as products for industrial and technical purposes, food products and goods for personal and household needs during their production, transportation, storage, sale to the population;
- exercise production control, including through laboratory research and testing, for compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures in the performance of work and the provision of services, as well as in the production, transportation, storage and sale of products;
- carry out work to justify the safety for humans of new types of products and technologies for their production, criteria for safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
- timely inform the population, local governments, bodies exercising state sanitary and epidemiological supervision about emergencies, production shutdowns, violations technological processes, creating a threat to the sanitary and epidemiological well-being of the population;
- have officially issued sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of employees.
In addition, the sole proprietor must:
- conduct its activities in accordance with the list of main types economic activity specified in the USRIP;
- timely submit reports to the Federal Tax Service, PFR, FSS, etc.;
- timely pay taxes and other fees stipulated by the legislation of the Russian Federation;
- timely notify all authorities about the reception of employees, as well as changes in activities.
This concludes my article. I hope that this information was necessary and useful for you. See you in the next editions.
P.S.: Like and share links to the article with your friends and colleagues on social networks.
If you are on this portal for the first time, but you are interested in the issues of registering an LLC and an individual entrepreneur, then you can get answers to any questions on opening an LLC or an individual entrepreneur using free consultation service on business registration:
STEP 0. General information about IP
IP is a sole trader. And an individual entrepreneur, from the point of view of the law, is one registered in the manner prescribed by law, having the right to maintain entrepreneurial activity(i.e. business) without the formation (creation, establishment) of a legal entity (LLC, CJSC, etc.). In other words, this is the same physicist, but with legal rights to conduct commercial activities.
An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. AT Russian practice 75% of established companies with limited liability constitute just LLCs created by a single individual.
When choosing between opening an individual entrepreneur and LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take large loans from banks or other funds, if the risks of burning out and remaining with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because. for individual entrepreneurs, the procedures for registration, termination of activities and reporting are simpler, and taxation is in many cases more profitable.
However, An individual entrepreneur is liable to his creditors and for his obligations with ALL ITS PROPERTY (with the exception of the list of property that cannot be foreclosed, for example, the only housing), even if it does not participate in entrepreneurial activities.
In the case of an LLC, the situation is somewhat different: a legal entity risks (that is, bears financial responsibility) only within the limits of the funds and property that are on the balance sheet of the enterprise. At the same time, you need to know that if the organization is brought to bankruptcy due to the actions of the participant, then he can be brought to subsidiary (additional) liability by the court. In this case, the participant will repay the debts of the LLC from his personal property.
STEP 1. Choose a method of registering an IP
To register you as an individual entrepreneur, you need to go through the procedure state registration in the relevant registration authority of the Federal Tax Service at the place of your registration/residence.
You can complete the IP registration procedure in any of the following ways:
Register an individual entrepreneur in 2019
We advise novice entrepreneurs to go through the procedure for registering an individual entrepreneur on their own. This is quite simple, and will give you the first experience of interacting with the tax authorities.
Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to / from the registration authority without your presence, help you quickly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).
In this table, we compared the pros and cons of both options for registering an IP:
| Actions | Price | pros | Minuses |
|---|---|---|---|
| Registering an individual entrepreneur | 800 rub. | Gaining experience in preparing documents and communicating with registration authorities. No costs for registrar services, as well as time, if registration is carried out using the service of the FTS " Online registration IP" or our service. | Not detected if you follow the elementary rules of registration. |
| Registration of IP through registrars | Price for registrar services from 200 to 5 thousand rubles 800 rub.- state duty for state registration of IP | You can become an IP from the comfort of your couch. Saving time on printing and opening an account. | You will have a superficial knowledge of the registration procedure. The risk of leaving your passport data is not clear to anyone. The need for additional costs. |
When preparing yourself, you need to bear the following costs:
* - printing and invoice for individual entrepreneurs are not obligatory, therefore the total cost of registration is equal to the amount of the state duty, i.e. 800 rubles.
STEP 2. IP name
According to the legislation in entrepreneurial activity, only a legal entity can have a beautiful and impersonal name. An individual entrepreneur is an individual, therefore, to be called this person in official documents (on a seal, in checks, on letterheads, etc.) should be by full name, for example, IP Ivanov I.I.
However, an individual entrepreneur can register trademark or service mark, or use a commercial designation that does not need to be registered.
The simplest option is, of course, the use of a commercial designation that is used to individualize the property complex, for example, the Romashka cafe, the U Beaver restaurant, the Chanterelle dry cleaner, etc. In turn, a trademark serves to individualize goods, and a service mark - to individualize services (the last two marks must be registered separately).
STEP 3. Place of registration of IP
In sheet A of the application R21001, 57 OKVED codes can be entered, but if one sheet A is not enough to indicate all types of proposed activities, it is allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business on them all, but one type of activity must be selected as the main one.
If you prepare documents through our service, then at the step you will be offered a choice from a drop-down list with codes and a search string. Please note that for inclusion in the application, you must select only those codes that consist of 4 or more digits.
STEP 5. Fill out an application for registration of an individual entrepreneur in the form P21001
Please note: from April 29, 2018, the applicant must indicate his email address in the application for registration. Documents confirming the fact of registration (the USRIP or Unified State Register of Legal Entities, charter with the IFTS mark, tax registration certificate) are sent by the inspectorate not in paper form, as before, but in electronic form. Paper documents, in addition to electronic ones, will only be available at the request of the applicant.
To complete the application using the appropriate software or service we recommend:
-
This service will allow you to apply for registration as an individual entrepreneur and pay the state fee online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority. -
With the help of our service, you can prepare a complete set of documents for registering an individual entrepreneur, print them out and take them to the registration authority. To work with the service, you only need to register on your e-mail box.
Below is an example of filling out form P21001 for a fictitious businessman Ivanov I.I. from Volgograd.
Please note that persons who are not citizens of the Russian Federation fill in the data on the document authorizing a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.
Examples of filling pages:
- Form 21001. Page 1. The basic data of the future entrepreneur are indicated.
- Form 21001. Page 2. The place of registration according to the passport and passport data are indicated.
- Form 21001. Page 3. The types of activities that the future entrepreneur will be engaged in are indicated.
- Form 21001. Page 4. Page with the signature of the applicant. Signed most often in the registration authority when submitting documents or at the notary, if the documents are submitted by another person.
When preparing the application yourself on a computer, be sure to pay attention to the type and size of the font. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in Courier New font, 18 points high. You can check the correctness of the font in the completed and printed application P21001 by laying on top of another sheet of paper with 18 point Courier New capital letters printed on it (as a reference), and compare their sizes in the light.
STEP 6. We pay the state duty for registration of IP
You can pay the state duty for registering an individual entrepreneur as follows:
- electronic payment within the framework of the online service of the Federal Tax Service for registration of IP;
- or fill in the form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the website of the Federal Tax Service or directly at your registration authority;
- or use the service of the Federal Tax Service for generating a receipt for paying the state duty for registering an individual entrepreneur;
- or use, which will prepare you a receipt for payment of the state duty for registering an individual entrepreneur along with other documents.
Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions
What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must contact the IFTS within three months after the decision to refuse, and this can be done only once.
A sample receipt for payment of state duty is available in the section.
Since 2019, applicants who submit documents for registration of an individual entrepreneur through the website of the Federal Tax Service or the public services portal are exempt from paying state duty (Article 333.35 of the Tax Code of the Russian Federation). However, this is possible only if there is an enhanced qualified electronic signature.
STEP 7. Choose a taxation system
The tax regime or system of taxation is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. The wrong choice of taxation system at the start can significantly affect the reduction in profits from the business.
The most popular taxation system for start-up entrepreneurs is the simplified tax system. If you are using our , then at step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to simplified taxation along with the rest of the documents. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a note. tax office.
Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions
After registering an IP, you can also go to UTII or SIT if your activity falls under these tax regimes. In addition, it is possible to combine such modes as USN and UTII, USN and PSN, USN and ESHN.
To calculate the tax burden in different modes, we recommend contacting professionals. Our users have unique opportunity get free one hour consultation on the choice of tax regime from 1C specialists:
More detailed information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read in the relevant articles: and .
STEP 8. We find the IP registration authority
State registration of an individual entrepreneur is carried out at the registration authority at the place of his (IP) residence, that is, at the place of registration indicated in the passport. If there is no place of registration in the passport, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. AT major cities There are special registering IFTS, in Moscow, for example, this.
To determine your registration authority at the place of your registration or stay, we recommend that you use the service of the Federal Tax Service "Determining the details of the Federal Tax Service, the state registration authority of legal entities and / or individual entrepreneurs serving this address".
STEP 9. Take a break and count the received documents
Since IP registration is the simplest of all registrations, then you will not have very many documents:
- application for registration in the form P21001 - 1 copy;
- receipt of payment of state duty - 1 copy;
- a copy of the main identity document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
- notification of the transition to the simplified tax system - 3 copies.
In addition, when preparing an application P21001, it is necessary to mark the corresponding box on sheet B. Put the value “2” (issue to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issue to the applicant”).
STEP 12. We check the documents and submit them for registration
Collect all the documents, do not forget to pay the state duty for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data indicated in them. Additionally, we recommend that you familiarize yourself with (partially, these reasons intersect with refusals to register individual entrepreneurs).
Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics (when local tax authorities may impose requirements that are not explicitly prescribed in laws) cannot be ruled out. Available to our users free document verification service for business registration 1C specialists:
When submitting documents to the registration authority, do not forget:
- sign an application for registration in the form P21001 in the presence of an employee of the registration authority (if he and you forget about it, there will be a refusal);
- get a receipt from the FTS officer with a list of documents submitted by you.
There is such a form of entrepreneurial activity as individual entrepreneurship. This is when a person comes to the tax office and submits documents, receiving official registration as an individual entrepreneur (IP), which means that now he can legally make a profit by his actions, give part to the state in the form of taxes and realize his commercial inclinations in practice, without fear get in the eyes of officials. A legitimate and simple form of self-realization. However, a lot of questions arise - what documents should an individual entrepreneur have? Does this IP have all the documents? Are the documents available sufficient? What documents are missing?
To help individual entrepreneurs, as well as lawyers and accountants, I made a plate in which I indicated which documents an individual entrepreneur should have, as well as which documents I recommend having in a folder official documents IP and why. To facilitate familiarity with this list and its application in practice, I have tried to describe the features of the documents, where possible.
Using such a list, you can check whether all the documents are available and understand which documents you need to receive. I also want to note that I recommend keeping a folder of official IP documents. This is convenient for working with documents and allows you to control the situation, facilitating communication with government agencies and leaving time for the implementation of your own skills as a businessman.
The list of documents that should be in the folder of official documents of an individual entrepreneur (IP):
Item number /Document name
2. OGRNIP
3. State pension insurance certificate
4. Agreement on opening a settlement account in a bank
5. A copy of the tax notification about opening a bank account in the bank, together with an inventory of the attachment to the valuable letter
6. Agreement on the use of the "Bank-Client" system (if any)
7. Notification of the possibility of applying the USNO (if there is a USNO)
8. Certificate of registration with the FSS
9. Certificate of registration with the MHIF
10. Certificate of registration with the Pension Fund as an employer
11. Certificate of the State Statistics Committee on statistics codes
12. Extract from the USRIP (may be several)
13. State registration number for amendments to the USRIP (there may be several)
14. Messages (annual) on participation in Russian and foreign organizations (if participating as a founder in organizations)
15. Application for registration of an individual entrepreneur as a UTII taxpayer with the tax authority at the place of implementation of activities subject to UTII taxation (if there is such an activity)
16. Logbook of control measures
17. Copy of all pages of the passport
18. A copy of the lease agreements for the premises where the IP operates
19. A copy of the lease agreements for equipment used by the IP
20. A copy of the title agreements for the objects of entrepreneurial activity of the IP (for example, a sales contract for the premises that the IP leases, or a lease agreement for the premises that the IP subleases, a sales contract and a copy of the title deed for the car that is rented for rent)
21. Copies of property insurance policies (if any).
22. Originals of the Acts of inspections by inspection authorities (there may be several)
23. Original power of attorney for the right to manage and dispose vehicle(if it was issued) with a living signature of a trustee.
24. Form of details of IP
Deciphering the terms and explaining what it is and why it is needed:
1. TIN - certificate of registration with the tax office as an individual at the place of permanent registration. The instance is the only one. If it was lost, a new Certificate with a new number is issued, the change of which must then be notified to all funds and all counterparties. Moroki - the sea, so it's better not to lose.
2. OGRNIP - Certificate of making an entry about an individual entrepreneur in Single register State Entrepreneurs(EGRIP) with the assignment of the Basic State Registration Number Individual Entrepreneur (OGRNIP). Assigned once. The date of issue of the OGRN is considered to be the date when the original OGRN was issued. There is also GRN (state registration numbers). They are issued when any changes are made to the IP data register (for example, a new passport has been received). Each state registration number has its own date, and they indicate exactly the date the data was changed in the USRIP. The date of issue of the OGRN is calculated exactly according to the date the entry was made in the USRIP, i.e. by the date of issue of the first OGRN upon registration of an individual entrepreneur.
3. Insurance certificate of state pension insurance - issued by the Pension Fund (PF) of the Russian Federation stating that this individual as insured by the Pension Fund has been assigned a number that must be indicated at the conclusion employment contract and civil law contracts for the performance of work and the provision of services. The employer transfers all pension contributions for this insured person to this account in the PF. It looks like a little green laminated certificate.
4. Agreement on opening a settlement account in a bank - issued by the bank where the individual entrepreneur opened a current account, through which his non-cash payments, both incoming and outgoing, go. Payments to the budget and off-budget funds go from the same account.
5. A copy of the notification of the tax office about opening a bank account in a bank, along with a description of the attachment to a valuable letter - when a bank account is opened, within 5 days it is necessary to notify the tax office, to which the individual entrepreneur belongs, about opening a bank account. The bank issues a tax notification form with the account number entered. It must be completed and sent by a valuable letter with a list of attachments to the address of the tax office. A copy of this notice, along with an inventory of a valuable letter with a postmark and a date, is recommended to be left in the documents in order to defend your case in case of problems with the tax.
6. Agreement on the use of the "Bank-Client" system (if any) - now banks often use a system for transferring and making payments from / to a current account via the Internet. For this workplace client is equipped with a program through which you can safely contact the bank and control your account. The program is for a stationary workplace, and it is mobile. In this case, this is an agreement for the exchange with the bank of data on the passage of payments by bank account in in electronic format. It should be in the SP's official documents folder for security, and so as not to waste time looking for a contract in case of any questions.
7. Notification of the possibility of applying the simplified taxation system (if there is a simplified taxation tax system) - issued by the tax office in response to an application for the application of the simplified taxation system (USNO). Such an application can be submitted either during the registration of a legal entity or an individual entrepreneur, or from October 01 to November 30 of the year preceding the year in which the organization or individual entrepreneur plans to apply the simplified taxation system.
Certificate of registration with the FSS - issued by the Social Insurance Fund upon registration of an individual entrepreneur. As a rule, it is issued in a package along with IP registration documents. If it was not received in the package, you must apply for the Certificate directly to the Social Insurance Fund.
8. Certificate of registration with the MHIF - issued by the Compulsory Medical Insurance Fund upon registration of an individual entrepreneur. As a rule, it is issued in a package along with IP registration documents. If it was not received in the package, you must apply for the Certificate directly to the Compulsory Medical Insurance Fund.
9. Certificate of registration with the Pension Fund as an employer - issued by the Pension Fund upon registration of an individual entrepreneur. As a rule, it is issued in a package along with IP registration documents. If it was not received in the package, you must apply for the Certificate directly to the Pension Fund.
10. Certificate of the State Statistics Committee on statistics codes - issued by the State Committee on Statistics along with a package of documents on registration of individual entrepreneurs. It looks like numbers printed in black and blue with text. The codes indicated there are important when filling out documents for the tax office, opening a bank account in a bank, etc. If later the data specified in this certificate are changed, now, as a rule, a new certificate is not issued. These changes are indicated in the Extract from the Unified State Register Individual Entrepreneurs (EGRIP), therefore, the initially issued certificate of the State Statistics Committee is very important, and it is not recommended to lose it.
11. An extract from the USRIP (there may be several) - issued by the tax inspectorate (in St. Petersburg - 15th tax office, a single registration center on Pr. Popova, 39) indicating data on individual entrepreneurs located in the USRIP. Sometimes it is required when opening a bank account in a bank. The Extract also indicates the types of activities of the IP (this can be useful if a certificate from the State Statistics Committee is lost or changes were made to the list of activities of the IP, and a certificate from the State Statistics Committee with new activities was not issued). In addition, counterparties may ask for an extract in order to make sure that the IP really exists and is officially registered. It is advisable to give not the original, but a copy certified by the individual entrepreneur, because on the basis of the original, you can then make copies of the Statements, and thus use it several times.
12. GRN for making changes to the USRIP (there may be several) - this is the State Registration Number (GRN) for making an entry in the USRIP. It differs from OGRNIP (Main State Registration Number of an Individual Entrepreneur)!!! OGRNIP is the Main number. He sits down when the IP is registered for the first time, and for the first time an entry is made about him in the USRIP. All further entries about the individual entrepreneur in the USRIP (for example, the place of residence has changed, or the passport has changed) are entered into the USRIP as separate entries. And each record is assigned a separate number and date. It is the number of making an entry about changes in IP data and the date of making such an entry that is indicated in the SRN certificate. Outwardly, it is easy to distinguish the OGRN from the GRN - the OGRN has one long number in the Certificate, and the GRN has 2 long numbers. The originals of the State Registration Certificates are needed in order to prove that data on changes in information about the individual entrepreneur were submitted to the tax office in a timely manner, because according to the law, it takes from 3 to 7 days to notify the tax office of changes in information about individual entrepreneurs, depending on the information. Thus, the presence of the originals of the State Registration Registration Certificate will make it possible to prove the correctness of the performance of their duties, and not pay a fine of 5,000 rubles.
13. Messages (annual) on participation in Russian and foreign organizations (if participating as a founder in organizations) - sent to the tax office, where the IP is registered, after the participation of the IP as a co-founder in the creation of any legal entity. Also, every year in January, the tax office at the place of registration of the IP is notified of the participation of the IP in organizations in a certain form. The application form can be obtained here. The originals of these notices with a tax mark on the date of receipt or with an inventory of attachments to a valuable letter, a mail stamp on this inventory and a mail receipt for sending this letter are stored in the IP documents folder in order to prove the correct fulfillment of their obligations, and avoid adverse consequences in the form of a fine of 5,000 rubles.
14. Application for registration of an individual entrepreneur as a UTII taxpayer with the tax authority at the place of activity subject to UTII taxation (if there is such an activity) - at the moment, the tax authority does not issue any documents confirming that the individual entrepreneur is a UTII taxpayer (Single Tax on imputed income). Now the taxpayer is obliged to notify the tax inspectorate of the commencement of activities subject to UTII taxation no later than five days from the date of commencement of such activities. The list of activities that are subject to UTII is specified in Art. 346.29 of the Tax Code of the Russian Federation. Thus, the presence in the folder of the Application with a mark of the tax inspectorate on the date of receipt of documents is the protection of the individual entrepreneur in the event that tax claims are made against him.
15. Register of control measures - its existence is provided for by the law "On the protection of the rights of individual entrepreneurs and legal entities during inspections." In the Event Log, each inspector must enter records of the inspection carried out. It is necessary so that the inspectors do not engage in unauthorized checks.
16. A copy of all pages of the passport - is necessary so that you can quickly fill out any documents without distracting the individual entrepreneur himself, and without requiring the original of his passport each time.
17. A copy of the lease agreements for the premises where the individual entrepreneur operates - if he conducts such activities. It is better to have it notarized, and keep the original at the IP itself. It is needed as a guarantee of the security of the activities of the individual entrepreneur, so that one day he does not kiss the door behind which his things and documents remain. If this suddenly happens, having a notarized copy, it is much easier to defend your rights. It is also convenient to control the timing of the renewal of these contracts.
18. A copy of the lease agreements for equipment used by the individual entrepreneur - if he has any equipment on lease. It is convenient to have copies of these contracts in order to be able to fill out documents or answer questions, and at the same time not distract the individual entrepreneur, as well as to control the timing of the renewal of these contracts.
19. A copy of the title agreements for the objects of entrepreneurial activity of the IP (for example, a sales contract for the premises that the IP leases, or a lease agreement for the premises that the IP subleases, a sales contract and a copy of the title deed for the car that is rented for rent) - if any. Convenient in order to be able to fill out documents or answer questions, and at the same time not distract the IP itself.
20. Copies of property insurance policies (if any). Convenient in order to be able to fill out documents or answer questions, and at the same time not distract the IP itself. It is also convenient in order to control the timing of the renewal of insurance.
21. Originals of the Acts of inspections by inspection authorities (there may be several) - so that all documents related to the IP are stored in one place. They are also needed in order to know what shortcomings in the work were found, and to be able to check after some time whether they have actually been eliminated. Also, according to these Acts, you can check the activities of other individual entrepreneurs and see if they have similar errors, and correct them.
22. The original power of attorney for the right to drive and dispose of the vehicle (if it was issued) with a live signature of the authorized person. The original of the power of attorney in the folder of official documents with a live signature of the trustee is needed for the security of the individual entrepreneur in case of situations when the trustee had an accident and caused damage. Because in such a situation, a claim for damages can be brought against the individual entrepreneur as the owner of the vehicle, the original power of attorney with a signature is needed in order to be able to secure your risks and lay responsibility on the real culprit of the accident, i.e. to the person who was legally driving the vehicle. It is also convenient to control the terms of prolongation of powers of attorney.
23. Form of details of IP. This form contains all the data about the individual entrepreneur indicated in his passport (series, number, by whom and when issued, where registered), TIN, OGRNP, account in the bank indicating the c / s (correspondent account of the bank and its BIC (bank identification code), all the data specified in the Certificate of the State Statistics Committee are various statistics codes. It is necessary so that you can quickly send it to the counterparty to fill out the contract, as well as to independently insert the details of the individual entrepreneur into the contract. Being done once, therefore it saves a lot time.
I wish you success and prosperity!
Sincerely, Julia Staroselets, practicing lawyer.
So you've decided to become an entrepreneur! A good prospect for those who are tired of depending on the bosses and want to become the master of their lives! One of the solutions this issue is the design of IP. What you need to open an IP - this is our detailed material.
IP - who is this?
It is most expedient to become an individual entrepreneur, or an individual entrepreneur, for those who want to conduct business as an individual, that is, without forming a legal entity.
What is the difference? That legal entities must have authorized capital and legal address. The individual entrepreneur is exempt from these conditions, however, there is one important point- according to the law, an individual entrepreneur must be liable for obligations with all his personal property.
How does an individual entrepreneur differ from a private person working without registration, what is called “for himself”?
Firstly, when registering an IP, enrollment seniority. Secondly, illegal conduct labor activity is punishable. Well, and thirdly, if the activity is related to the wholesale purchase of goods, then many firms do not provide for deliveries for private traders.
Who can be registered as an individual entrepreneur?
- All adult capable citizens of the Russian Federation;
- Minor citizens recognized as capable by the relevant authorities;
- Minor citizens who have permission to engage in entrepreneurial activities from their parents or guardians;
- Foreigners, with a temporary or permanent Russian residence permit.
Are there any exceptions? Yes there is! The legislation of the Russian Federation prohibits the opening of IP to citizens who are state and municipal service. For all other working citizens, there are no obstacles in terms of registering an IP.
What you need to open an IP - the first steps!
Registering an individual entrepreneur is not really difficult for you. But first, you will need to take a number of actions that will allow you to carry out the registration procedure without delay in the future.
The fact is that even before submitting documents to the relevant authorities, it is necessary to decide on some fundamental points.
1. Select activities.
Exists All-Russian classifier types of economic activity (OKVED), in which each type of activity is assigned a specific code. Therefore, the future entrepreneur needs to choose the scope of his activity and, based on this, determine its OKVED code.
An important point: you can specify several codes, but the code of your main activity must be specified first. It is not forbidden to select several codes at once with an eye to the future expansion of activities.
If, in fact, any activities are not carried out, no sanctions from the tax and other structures will follow. And when a favorable moment comes to expand the business, it will not be necessary to go to the tax office again in order to make changes or additions to activity codes.
2. Determine how we will pay taxes.
This issue also needs to be resolved in advance so as not to delay the registration process in the future. The most optimal solution for individual entrepreneurs is the simplified taxation system (STS).
Here it will be necessary to make a choice of the object of taxation. There are two of them: "income" and "income minus expenses." In the first case, the tax rate will be 6% on all your business income. If the second option is chosen, then the rate, depending on the region, will vary from 5 to 15%.
In addition to the simplified tax system, the Patent Taxation System (abbreviated as PSN), the Single Imputed Income Tax (UTII) and some other special tax regimes, depending on the type of activity, may be convenient for individual entrepreneurs. 
3. Get a TIN.
It is advisable to obtain a TIN in advance - taxpayer identification number. If it already exists, it’s good, if not, then we submit an application to the tax office at the place of registration to receive it.
Obtaining a TIN can be timed to coincide with the submission of documents for registration of IP, but this may somewhat delay the registration period.
4. Pay the state duty.
For registration of IP, you must pay a state fee. You can do this at any branch of Sberbank. For several years now, the amount of the fee has remained within the limits of 800 rubles. However, you should know that a bill has already been submitted to the State Duma to increase the fee for registering entrepreneurial activities. So it is not surprising if soon this amount will change upwards.
Collection of documents for registration of IP!
So everything preparations carried out, we begin to collect together all the documents that are needed to open an individual entrepreneur: a passport, a photocopy of a passport, a receipt for payment of state duty, a TIN and a copy of it, a completed application for registration of an individual entrepreneur - you can download it on the website of the Federal Tax Service (form P21001), or take form at the nearest tax office.
A few words should be said about completing this application. The fact is that, despite the sufficient simplicity of the form, it is easy to make a mistake in filling it out. Especially carefully you need to fill in the passport data - strictly in accordance with the way they are written in the passport itself!
In addition, blots and typos are strictly not allowed, so be very careful when filling out an application. Everything is not so complicated, especially since there are a lot of sites on the Internet with examples of how to fill out the P21001 form correctly.
The application consists of 5 sheets that must be numbered, stitched and sealed with your signature.
If you personally go to register your individual entrepreneurship, then this stage of preparing documents is over.
If the documents are sent through an intermediary or by mail, notarization of the documents and your signature is required. 
Onward to the tax office!
So we came directly to the registration of an individual entrepreneur, that is, to a visit to the tax office. But not the first one that came across, but the one that is located at the place of your official registration. The actual place of residence does not play a role in this.
Example: you are registered in Khabarovsk, but live in Moscow, where you are going to conduct your business. Documents for registration of individual entrepreneurs must be submitted in Khabarovsk! This is where the need for help comes in. Email(through special services), intermediaries by proxy or to the services of the Russian Post.
If there is no permanent residence permit in the passport, it is allowed to issue an IP at the address of temporary registration.
When applying in person to the FTS inspection department at the place of registration, we hand over all prepared documents to the inspector. At the same time, you can apply for the tax system of your choice.
Now is the time to take a breath: your documents will be reviewed within 5 working days from the date of submission.
What you need to open an IP - we get the documents!
And now the waiting period has expired, you go to receive documents. What will be given to you as confirmation of the status of an individual entrepreneur?
- Document on registration with the tax office
- Extract from the state register of IP (EGRIP)
- Certificate of state registration as an individual entrepreneur (OGRNIP)
Also, you can immediately receive documents on registration in pension fund, in the TFOMS and notification of the assignment of codes to the statistical authorities. If they are not issued by the tax authorities, then you will need to go to all these authorities in order to collect a complete package of all the listed documents.
When the documents are received, you can start doing business as an individual entrepreneur within the types that were indicated.
However, there are cases when, following the results of consideration of documents, citizens are denied opening an IP. In particular, this happens due to incorrectly specified information or an incorrectly completed application. In any case, the refusal must be motivated.
If this happens, then the entire procedure for submitting documents will have to be repeated, while the state duty will need to be paid again, in the same amount. 
We open IP - the price of the issue!
The simplest, but also the most expensive way of registering an IP is to delegate the solution of this issue to specialized firms. Employees of such a company will do all the work for you and provide you with a ready-made package of documents. The cost of such services in large cities usually starts from 5,000 rubles.
If you do everything yourself, then the minimum amount of expenses will cost 800 rubles for paying the fee, well, and the cost of photocopies of the necessary documents.
We complicate the options by resorting to the help of intermediaries. Notary services for certification of documents and signatures will cost an average of 400 rubles. It is difficult to translate the services of an intermediary into monetary terms, since if someone close to you solves this problem of yours, then it may not cost you anything, and if you hire someone from the outside, then the price, as they say, will be negotiable.
More options: you decide that you, as an entrepreneur, need a current account and a seal (which is not at all necessary for an individual entrepreneur). In this case, you need to add another 1000 rubles for opening an account and about 500 for making a seal.
If you have carefully read our article, now you know what you need to open an IP. Step by step following our recommendations, it will not be difficult to carry out the entire registration process without anyone's help. Good luck with your own business!
Wanting to start a business and engage in entrepreneurial activities, the founder of a small or medium-sized business is faced with the inevitable procedure of documenting his company. Complete and detailed information on how to issue an IP, what papers to prepare and where to submit, is absolutely necessary for correct and timely registration.
According to the legislation of the Russian Federation, individual entrepreneurship (IE) is a type of economic activity, the subject of which is an individual. The staff of his company may consist of one person (founder and head) or include several employees.
Preparatory stage: once again weigh the pros and cons
The decision to register is a responsible step. After its implementation, the entrepreneur will not be able to back up, since this moment his business begins. By this time, the founder of the company must make a list of his economic goals, develop a strategy for future activities, that is, have a real business plan in his hands. In the process of collecting information on how to correctly issue an IP, as well as when studying various legal aspects of all activities, an entrepreneur should pay attention to his responsibility to the state. It consists in the timely filing of reports, mandatory deductions certain amounts to the budget and taxes.
Is it worth setting up a sole proprietorship?
It is no secret that many entrepreneurs may try to run their business in the so-called shadow sector. This means that they do not have any permits to carry out their activities, do not reflect their income in any way and do not pay taxes. The reason is the fear that you will have to collect a package of documents and interact with government agencies as well as the desire to reduce their costs.
Against the questionable savings, there are several arguments in favor of a legitimate business:
- The entire period during which a person is engaged in entrepreneurial activity is taken into account when calculating the pension experience.
- There is no need to hide from representatives of the law or hide your source of income.
- The procedure for issuing visas to some countries can be simplified.
- The range of opportunities and business contacts is significantly increasing, as many company owners prefer to cooperate only with individual entrepreneurs or legal entities.
- There is an opportunity to carry out non-cash payments.
Thus, we can conclude that any growth and development of the company involves the search for information on how to issue an IP on your own or through special companies.
Why are intermediaries useful?
In that case when future entrepreneur he is well versed in the bureaucratic intricacies of domestic legislation and is able to understand numerous certificates, statements and reports, he may well take care of the registration of his activities.
For the rest, those who have no idea how to issue an IP on their own, the services of intermediary organizations are available.
Their staff will be happy to help collect Required documents, make a seal, open a bank account, and also tell you which government agency at which stage you should contact.
Of course, their work requires appropriate payment.
How to issue an IP: step-by-step instructions in general terms
Knowledge of the procedure for registering individual entrepreneurs and the sequence of actions is necessary for both categories of citizens: both those who are involved in the procedure themselves, and those who have turned to intermediaries.
All actions can be divided into several stages:
To date, there are several options for taxation for individual entrepreneurs. You should decide on the choice of system even before you issue an IP.
The differences between the types are related to the type of activity of the entrepreneur and the amount of his planned profit.
Types of taxation and their characteristics: general system
This is the name of the system that is used by default. That is, it takes effect when no other is selected. Its main condition is the mandatory control of financial transactions, as well as quarterly reporting (it is submitted to the tax inspector).
Before applying for an IP and choosing common system, you should find out that the entrepreneur will be forced to deduct 20% of the profit (the difference between income and expenses).
Also on the list of mandatory deductions are:
- Property tax. It is paid when the organization owns any equipment, real estate or machinery.
- Value Added Tax. Its size is 18% of the amount goods sold or services rendered.
The amount of deductions depends on the size of the business. It is paid every quarter.
Interestingly, the entrepreneur is not required to use cash machine accounting for cash transactions.
Patents and the patent system
Only some entrepreneurs are eligible for taxation under this system. The patent is relevant for companies with a small staff (up to 5 people) and an annual income of up to 60 million rubles.
Usage cash register also optional. An entrepreneur does not need to submit reports, he does not need to visit the tax inspector often, he only needs to pay for a patent (valid for one month to a year) and correctly keep records of income in a special book.
Code selection process
Each type of entrepreneurial activity corresponds to a specific individual code, which is indicated in the all-Russian classifier.
This document lists all the main industries and areas: food industry, Agriculture, different kinds trade and construction.
By indicating the selected code when registering an IP, the entrepreneur determines which taxation system will be applied to him.
Thinking about how best to issue an IP, and choosing a code, you should use only new classification(compiled in 2014). In addition, the structure of this document is subject to change, so you should keep a close eye on any updates.
What documents are required for registration
The package that is submitted to the tax office should include:
- Passport or its copy if registration is carried out by mail.
- Receipt certifying the payment of state duty.
- Copy of identification code.
- An application with a request to open an individual entrepreneur (in the event that the package is sent by mail, the application must be certified by a notary).
- A document notifying which taxation system is chosen by the entrepreneur.
The collected papers are submitted to the branch of the tax office at the place of registration or sent by mail. A day after receipt, the entrepreneur becomes the owner of a registration certificate, a taxpayer identification number and an extract from the unified state register.
After that, information about the individual entrepreneur is automatically sent to the Pension Fund.
Checking account and printing
Even before you draw up an agreement with an individual entrepreneur on the purchase or sale of goods, the provision of services or other types of cooperation, many companies and firms are interested in the possibility of conducting financial transactions by bank transfer.
Often, the lack of an official account with an individual entrepreneur becomes an obstacle to making the most profitable transactions. Therefore, those entrepreneurs who are determined to receive large contracts and orders, immediately after registration, apply to Rosstat for OKVED statistics codes.
One day after the receipt of payment for the services of this government agency, copies of the identification code and documents received during registration with the tax office, the entrepreneur receives the necessary codes in two copies, as well as a letter certifying registration. Now you can open a current account, which will need to be notified to the tax authorities and the pension fund.
A seal, like a bank account, is not mandatory requirement to individual entrepreneurs. However, with this attribute, the status of the company is significantly increased and there is an opportunity for promising cooperation with other organizations.
Also, a seal is needed to fill out work books for employees. If the head of a small company needs information on how to register an employee as an individual entrepreneur, he should contact Labor Code and other administrative documents.
When hiring the first employee, the entrepreneur will have to comply with several mandatory rules and register as an employer (pension and social insurance funds).
In the future, the recruitment procedure will practically not differ from standard employment.
Before planning to expand staff, the small business leader should be aware of the existing restrictions:
- Working on a simplified system, the owner of the company can hire no more than a hundred people.
- For a taxation system that provides for a single tax, the restriction is the same (up to one hundred employees).
- Individual entrepreneurs who have paid for a patent can hire up to five employees.
It should be noted that we are talking about the average number of employees. Therefore, if an entrepreneur has two employees and the shift of each of them is half a working day, then the time sheet indicators will be equal to the productivity of one person.
Knowing the rules and regulations governing the provisions of the law on how to apply for an IP for the work of performers and assistants will help to avoid fines and other penalties.
