Do I need to certify form 21001 with a notary. Form R21001 (new): a sample of filling out an application for state registration of an individual entrepreneur

Before you start filling out an application for registration of an individual entrepreneur according to the example, we recommend that you familiarize yourself with this form. This way you can avoid the main mistakes that most people make when filling out the p21001 form.

You can download the latest, current version of the form in the p21001 form for free in two formats.

– Easy to print and fill out by hand.
- The most convenient option for filling on the computer.
- Universal option.

An example of filling out form P21001. Second page. Sheet 2. Address and passport details.

On this sheet, we indicate data on the place of residence or stay in the Russian Federation and the data of the document that certifies your identity. What is the difference from the place of residence. For example, if the passport has a registration stamp, then this is the place of residence. If there is no such stamp or you have checked out from one place of registration, but have not yet managed to fit in another, then your location in Russia must be confirmed by a certificate of registration at the place of residence.
In clause 6.2 we enter the code of the subject of the Russian Federation (). In paragraphs 6.3 - 6.6, the type of the address object is indicated using an abbreviation in accordance with the Requirements, for example, "district" instead of "district". In paragraphs 6.7 - 6.9, the type of the address object is indicated in full, for example, "house", "building". When specifying elements of the address (location) for the cities of Moscow and St. Petersburg, clause 6.3 is not filled in. When filling in paragraph 7.1, you must specify the document type code. You can view it on this site. In paragraph 7.2, first indicate the series, and then, through an empty cell, the number of the main identity document (if the series and number are highlighted separately). If there is a gap in the series itself and / or document number, then it is also reflected as an empty cell. Clauses 7.3-7.5 are filled in as indicated in your document.

Filling Р21001 - Sheet 3. Foreigners

Only stateless persons and foreign citizens should fill in. The data must be entered in Russian according to a document that confirms a residence permit or a temporary residence permit on the territory of the Russian Federation.

Sample filling P21001. Sheet A. Choose OKVED codes

If you have not yet decided on the OKVED code or do not know what it is, then we have already analyzed in detail how to correctly determine the types economic activity and touched upon the main points of choice.

OKVED codes must be entered from left to right, i.e. in line. You must enter at least 4 digits. You cannot just write code 52.1, i.e. “Retail trade in non-specialized stores”, but you need to detail the type of activity, for example 52.11.

Try to cover the niche as much as possible and indicate as many OKVED codes as possible. And besides those in which you are sure, contribute those that you intend to deal with. If you don’t do something, then they won’t ask you, there will be no additional tax burden on the business. But if you want to open a new direction and you don’t have this code, then this is extra red tape with papers and Lost time in future. Important! If the activity code you have chosen relates to the field of education, upbringing, development of minors, organization of their recreation and rehabilitation, medical support, social protection and social services, in the field of youth sports, culture and art with the participation of minors, then you additionally need to provide a certificate of no criminal record (clause 1 (k) of article 22.1 129-FZ).

An example of filling in the form 21001. Sheet B. We confirm the accuracy of the information.

On the last page of the application for registration of IP, we indicate the number indicating the method of obtaining documents. Then we enter contact information. We write the phone number without spaces and dashes. When specifying a landline phone, write the long-distance telephone code. Mobile phone specify in the format as in the example. We enter each bracket and the “+” sign in a separate cell. An email address is required if the application is submitted online.

Important! If the application is submitted personally by you, then it is unnecessary to sign it in advance. The signature is made in the presence of an official of the registering body. If you send documents through a trusted person or by mail, then you need to certify the signature by a notary.

As you can see, filling out several sheets is not difficult if you follow the pattern presented above clearly.

But if you still have any incomprehensible moments, then recommend see how the p21001 form is filled out in the video clip, also with a detailed description of each item.

Approach the issue of filling out an application for registration of an IP with all responsibility. The new P21001 form is machine-readable, which means that any deviation from the standard may result in refusal of registration. In case of refusal, the application will have to be filled out and resubmitted, as well as the state fee must be paid again.

Necessary documents for filling out an application for registration of IP:

- application form state registration individual as an individual entrepreneur in the form P21001 download;

– passport or passport data;

- TIN (if any).

Sample application R21001 for registration of IP in 2019:

2. On page 2 of the application, we indicate the address of the place of registration and passport data. You can find out the index by address using . The following applications are also approved for mandatory use by the requirements for the execution of documents:

When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not full.

3. On sheet A of the application, we enter the OKVED codes of the types of activities that we are going to engage in. One code must contain at least 4 digits. Additional codes are entered line by line from left to right. Preliminarily familiarize yourself with the types of activities prohibited for individual entrepreneurs.

4. On Sheet B of the application, we indicate the procedure for issuing documents and a contact phone number. Fields Full name and the applicant's signature are filled in only by hand in black ink in the presence of a tax inspector when applying for state registration. It is not required to certify your signature with a notary when personally submitting documents for registration of IP.

We print out the finished application P21001 in one copy. Double-sided printing of the application is prohibited. Completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the P21001 application form or you are afraid of making a mistake and getting a refusal, use the free online service for preparing documents for registering an individual entrepreneur in 15 minutes. This service will help you prepare documents for registration of IP without errors for free.

Good day, new entrepreneurs! I continue to write a series of my articles about and today the topic of the article is an independent step-by-step filling out an application in the form P21001.

There are many companies that offer their services for registering individual entrepreneurs (2500 rubles-5000 rubles) and other forms of ownership for money. Beginning entrepreneurs often think that it is very difficult and are afraid to do something wrong.

So here it is in registering an individual entrepreneur, the most difficult thing is to correctly fill out the only document - this is an application p21001. But further down the text you will understand that there is nothing complicated.

Fill out the form p21001

I'll start from the beginning:

Application P21001 is the most important document on the basis of which the registration of an individual entrepreneur takes place. It depends on the correctness of filling it out whether you will be registered as an individual entrepreneur or not.

Before we begin to reveal the question of filling out the application, let's first download it: download application p21001. A sample of filling out the form p21001 is possible.

To complete the application, you need to go through a little preparation.

To complete the application you will need:

from ,
The passport

Now let's look at each of these points in turn.

OKVED for filling out an application for registration of IP

Going through the business registration procedure, the future individual entrepreneur must already decide what kind of activity he will be engaged in and in what direction to build his business.

All types of activities are grouped in a special OKVED classifier (all-Russian classifier of types of economic activity).

Each type of activity has its own code, so in order to fill out the P21001 application, you will need to select the codes you need.

As for the number of species activities of OKVED which can be opened: theoretically, at least the entire classifier is possible.

Let's assume that your type of activity is: 50.30.2 - Retail sale of automotive parts, assemblies and accessories

Of course, you can open the subgroup 50.30.2 itself, but no one forbids (and I strongly recommend) you open the group itself: 50.30 - Trade in automotive parts, assemblies and accessories

In this case, you will be able to use all the activities that are included in it, including 50.30.2

The group consists of 4 characters and looks like XX.XX, that is, when registering, the code cannot be less than 4 digits. Next, I will record a video where I will clearly explain everything and you will immediately understand how simple everything is.

Passport and TIN

Everything is clear with a passport, you will need passport data in order to fill out an IP application: series, number, full name, registration, who issued it, and so on according to the points of the application itself.

With the TIN, the situation is similar, you will need its number. But I want to consider the situation if you suddenly for some reason do not have a TIN. In this case, when filling out the application, you leave the space for filling in the TIN empty. Moreover, after registering an individual entrepreneur, you will be assigned a TIN and you will be given it with all the documents in the tax office.

Having all the data listed above, you can start filling out the application. After filling it out (meaning the application p21001), it is necessary, and then certify with your signature.

Let's now look at another question that beginners ask me most often " Do I need to notarize the p21001 form?"

There are several answers to this question, it all depends on how the documents will be submitted:

If future entrepreneur submits documents to the tax office himself, then it is not necessary to certify the application p21001;
In a situation where your authorized representative submits documents to the tax office, then the application must be certified by a notary. And the authorized person must have a power of attorney that he can represent your interests, certified by a notary;
Also, a future entrepreneur can send documents by mail (with an inventory), in this case, the application must also be certified by a notary.

I will not describe filling out the p21001 application for you, you can see it visually in the video that I recorded specifically for this article or use the free online document preparation service. It is better to see and do once than to hear or read 100 times :)

The procedure for state registration of an individual entrepreneur has now become even easier, prepare documents for registering an individual entrepreneur absolutely free of charge without leaving your home through the online service I checked: "Registration of an individual entrepreneur for free in 15 minutes".

Advice: Currently, many entrepreneurs use this "Internet accounting" to calculate taxes, contributions and submit reports online. The service helped me save on the services of an accountant and saved me from going to the tax office. I also managed to get a gift promo code for subscribers of my site, according to which you can get 3 months of the service for free in order to appreciate it. To do this, just enter the promo code 74436115 on the gift activation page.

On this, perhaps, I will finish my article! I invite you to my VK group "

The first question that interests all future entrepreneurs is how much it costs to open an IP. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration An individual entrepreneur is nothing complicated and at the same time allows you to save up to 8,000 rubles on paying for the services of lawyers and a notary. depending on the region.

The second question is what documents are required to open an IP. Everything is also extremely simple here, for registering an individual entrepreneur, only a passport and a TIN, if any, are enough. Registration of IP is carried out only at the place of registration of physical. persons (registration in the passport), and an individual entrepreneur can conduct his activities throughout Russia.

The third question is how long it will take to open an IP. The term for registering an individual entrepreneur is established by law and is equal to 3 working days. After receiving the documents evidencing the registration of an individual entrepreneur, you can immediately start working.

The final fourth question is what to do after registering an IP and what taxes the IP pays. The entire procedure for opening an IP on your own for free, as well as the sequence of actions after opening an IP, is presented in our complete step-by-step instructions for opening an IP in 2019.

How to open an IP step by step instructions 2019

Step 1. Prepare an application P21001 for opening an IP

Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is the correct filling out of an application for state registration of an individual as an individual entrepreneur in the form P21001, an error in which may result in a refusal to register an individual entrepreneur. You enter the necessary data directly through the pages of the site and at the output you get documents ready for printing and filing for state registration of individual entrepreneurs.

One of these services is implemented by our partner - Online service for preparing documents for registration of IP in 15 minutes. The service is provided free of charge.

Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and later submit them for state registration at a convenient time for you.

You can also fill out an application for opening an IP on your own. To do this, you need to download the form P21001 of an application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected]

Approach the issue of filling out this application with all responsibility, because new form P21001 is machine-readable, which means that any deviation from the standard may result in a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and re-submit the application, as well as re-pay the state duty of 800 rubles.

Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not full.

To choice of OKVED you should approach carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there are no questions and claims from regulatory agencies. Preliminarily familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digits. Additional codes are entered line by line from left to right.

Attention! We print out the finished application P21001 in one copy. Double-sided printing of the application is prohibited. Completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the P21001 application form or you are afraid of making a mistake and getting a refusal, we recommend using the free online service for preparing documents for registering an individual entrepreneur provided by our partner.

Step 2. Choose an IP taxation system

It is necessary to decide on the taxation system before submitting an application for opening an IP, since the regime will be applied from the date of registration of the IP. A notice of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.

The best option for beginner entrepreneurs is one of two types of simplified taxation system (STS):

Income (STS 6%)- 6% of the total amount of income is paid, while expenses are not taken into account at all and do not affect the amount of tax.

Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference between income and documented expenses. The rate is 15%, but in the regions of power for different types its activities can be reduced (the rate should be viewed in the regional law).

You can read about the patent taxation system (PSN) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application for switching to UTII is submitted only when you actually begin to carry out “imputed” activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to apply for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.

Step 3. Pay the state duty for opening an IP

The state duty for opening an IP is 800 rubles. To generate a receipt for payment of the state duty, use the service of the Federal Tax Service "Payment of state duty". Tax details are entered automatically when forming the state duty in accordance with the address you entered. After generating the receipt, you will only have to print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payment with the help of partner banks of the Federal Tax Service, thus excluding going to the bank.

Step 4. Check the package of documents for opening an IP and take it to the tax

You must have an application for registration of an individual entrepreneur (one copy), a notification of the transition to the simplified tax system (two copies), the original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service Inspectorate, in the presence of a tax inspector, fill out the full name field with a pen with black ink. and put the applicant's signature on Sheet B of application R21001. As a result, the inspector will issue you a receipt of receipt of the documents submitted by the applicant to the registration authority.

You can find out the address, work schedule and telephone numbers of the tax office at the place of your registration using the "" service.

You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted".

Step 5. Take the documents evidencing the opening of an individual entrepreneur from the regulatory authorities

After 3 working days, the documents on registration of IP (subject to the correct execution of the documents submitted for registration) will be ready.

To receive them, you must have a passport with you and a receipt for receiving documents (issued by the inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);

Upon successful registration of IP, you will be issued the following documents:

Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (the main state registration number individual entrepreneur);

Certificate of registration - a document on the assignment of TIN (taxpayer identification number). It indicates the IFTS, to which you will need to report, your TIN and the date of registration;

single record sheet state register individual entrepreneurs(EGRIP record sheet).

The application of the USN will confirm the second copy of the notification (you submit two copies when registering an IP, one with a tax mark remains with you). If necessary, in addition to the IFTS, you can request an information letter on the application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.

Step 6. Wait for a response from the FIU on registering an individual entrepreneur

After registering an individual entrepreneur, information is automatically transferred to the FIU, where the entrepreneur is also registered. This is necessary to pay fixed contributions IP. You will receive registration documents by mail to your registration address. If within a month there is no response from the fund, you should contact the FIU (in person or by phone). You may need to come to the FIU to obtain documents.

You will need to take with you:

A copy and original of the IP Registration Certificate (the document where the OGRNIP number is indicated);

A copy and original of the USRIP record sheet.

An individual entrepreneur without employees is not registered with the FSS.

Step 7. Get IP statistics codes

A notification (letter) on the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not mandatory. But, in addition to other codes, it indicates an important code - OKPO, which is needed when compiling reports. In addition, some banks still require notification of codes when opening a checking account. Therefore, it is better to have this document on hand. You can receive and print a notification with statistics codes on your own on the website or by contacting your branch of Rosstat.

Step 8. Print IP

The use of seals is being phased out and sole proprietors are not required to have one. However, in some cases, a seal is still required (for example, when issuing a power of attorney to the court). In addition, the customs of business turnover still keep the memory of seals. Counterparties will trust and trust your documents more if they are imprinted. Therefore, we recommend making an IP seal. There are no requirements for the print, usually stamp manufacturers have ready-made forms and print samples. In the future, you can apply your print as needed.

Step 11. Decide if you will have employees

If an individual entrepreneur will hire employees (under an employment or civil law contract), then it is necessary to additionally register separately as an employer with the Pension Fund and the Social Insurance Fund. It is not necessary to do this directly when registering an IP. When there is a need for workers, then before concluding the first contract with the physical. an individual entrepreneur should go through the registration procedure as an employer in the FIU and the FSS. Registration as an employer and the presence of employees will require you to submit additional reports to the FIU and the FSS.

Step 12. Submit a notice of IP activity

The commencement of some activities must be reported. The notification is submitted not upon the fact that the OKVED code is indicated in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.

The notification is submitted by individual entrepreneurs working in the field of retail trade, the provision of transport services and services to the population (individuals). A complete list of specific types of activities that need to be notified is contained in Appendix No. 1 to the Rules approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.

Step 13. Choose where to keep documents and how to submit IP reports

Keep records of your activities from the first day. The book of income and expenses is maintained according to established rules transactions, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) is to be made at the end of the current quarter.

Options may be as follows:

Hire an accountant;

Understand everything on your own, keep accounts in Excel, and submit reports personally to the Federal Tax Service or send them by mail;

Leave your comments and suggestions for improving this article in the comments. Article views

Before filling out an application for registration of an individual entrepreneur, you need to download the P21001 form and familiarize yourself with the requirements for its execution. We advise you to pay special attention to this, since any deviation from the norm threatens to receive refusal to register. In this case, you will have to pay the state fee and apply again.

Download the new form Р21001

In the summer of 2016, the Federal Tax Service switched to new classifier types of activities - OKVED-2, which was reflected in the form 21001. The changes affected the section of the form intended to describe the future activities of the IP.

The application for opening an IP is intended for both citizens of the Russian Federation and foreigners. You can submit it both at the registration window of the inspection located at the place of residence of the individual. faces, as well as online mode via the Internet - using the FTS website service. When visiting the authority in person, you should take with you a package of papers for registering a business, a passport and an invoice for payment of 800 rubles (state duty).

The site offers 2 types of services for individual entrepreneurs: submitting a full folder of documents online, submitting one application. The first is available only to those businessmen who have a personal digital signature, and the second - to everyone, but involves the submission of only an application, so it will not be possible to issue an IP at a distance in this way.

Filling rules

Filling out an application for registration of an individual entrepreneur is carried out in accordance with the requirements specified in Appendix No. 20 of the Order of the Federal Tax Service No. ММВ-7-6 / 25. The form is intended for automated verification, therefore, even with the slightest deviation from the standard, the IFTS employee will not accept physical. face documents.

How to apply for P21001:

use only capital letters and black ink;
in computer programs install the font Courier New 18th size and do not forget to turn on Caps Lock;
enter each character (letter, number, space, sign) in a separate cell;
abbreviate words and write dates according to the rules, which you can read about below in the article;
if the sentence consists of several words, leave one empty cell between each as a space;
if the word does not fit in one line, transfer it entirely to another, and empty cells, no matter how many there are, will be counted as one space;
do not make corrections and do not try to hide them with a corrector;
print each page on a separate A-4 sheet, double-sided filling is not allowed;
if you have Russian citizenship, do not fill out or print page 3 intended for foreigners;
Make sure that all information is entered correctly and is true.

Page #1

The first page of the application for state registration of an individual as an individual entrepreneur contains fields for specifying his personal data: full name, TIN, date of birth, citizenship. Indicate the page number 001 at the top of the sheet, and then proceed to fill out.

What and where to write:

1.1 - Full name in Russian. This item is obligatory for everyone - both for Russians and for foreigners. The former write their full name as in the passport, the latter as in the residence permit document. Make sure that the data is written correctly, if the information in the passport and the application turns out to be contradictory, you will be denied registration.
1.2 - Full name in Latin letters. Only foreign citizens enter if their identity documents contain relevant information. Russians cannot fill in paragraph 1.2.

2 - TIN. If you think you don't have one, you are wrong. All citizens who at least once in their lives officially worked, owned property or paid some kind of tax have a TIN. To find out the TIN and check its availability, use the free service of the FTS website "".
If there is still no code, leave the field blank and the tax office will assign it automatically.
3 - floor. In a cell from one familiarity, insert the required number - 1 or 2.
4 - date/place of birth. Enter the information as you would on your passport, including all punctuation marks and spaces. Correct Format dates - day/month/year.
5 - citizenship. Citizens of Russia put 1, foreigners - 2. The latter and only they fill out clause 5.1 by entering the country code according to the All-Russian classifier.

Page #2

The second page of the application form for registering an individual entrepreneur in 2019 consists of two sections - the sixth for indicating registration and the seventh for entering information from an identity document. Before filling out, do not forget to indicate at the top of the sheet its serial number - 002.

Filling order:

Paragraph 6.1 - postcode.
If you forgot your index, open the Russian Post website, enter your address in the search bar and click on the word "Find". The service will give you the index you need, and at the same time the work schedule of the post office and its location on the map in Yandex format, if you click on the "Show branch" function.

Let's go to point 6.2 - code of the subject of the Russian Federation. To find out, download and find your region of residence. Opposite it will be your code. For example, the code of the subject of Moscow is 77.
In points 6.3 - 6.5 describes the type of the address object. If an individual entrepreneur lives in a city, he fills out paragraph 6.4, if in any aul - paragraph 6.3, in a village or village - 6.5.
The words city, village, aul and others must be abbreviated, adhering to the requirements of the law. Example: city - G, district - R-N, ulus - U, microdistrict - MKR, village - D. A complete list of abbreviations is presented in Appendix No. 2 to the Requirements for processing documents to the registration authority.

In field 6.6 on the left we write street (UL), territory (TER), avenue (PR-KT) or something else, and on the right the name.
Use the same application as above as the abbreviation source.
Items 6.7 - 6.9 are intended to indicate the number of the house, building, possession, building, barn, dugout, yurta, apartment and are filled in without abbreviations. That is, we write like this: HOUSE 6, APARTMENT 5, as in the sample below. Please note that the number of the apartment or house should be indicated starting from the left edge of the line.

Let's move on to the seventh section. Prepare your passport - and go:

1 subitem - document type code.
Citizens of the Russian Federation enter information from their passport, its code is 21.

2 - series and number.
3 - date of issue.
4 - issued by whom, write strictly as in the document.
5 - subdivision code.

Page #3

A sample of filling out page 3 of an application in the form P21001 for registering an individual entrepreneur is needed only by foreign citizens, Russians do not have to fill out this section and may not even download it.

Here they indicate:

number 1 or 2, depending on the type of identity document;
the number of the document itself;
the date of issue of the document and the name of the authority that issued it;
validity.

Sheet A

The body of the application is completed, go to sheets A and B.

And here is the attention: if a citizen of the Russian Federation fills out an application for registering an individual entrepreneur, he skips page 3, which means that on sheet A you should indicate the serial number 003, not 004. Foreigners indicate the number 004 here.

Sheet A should contain information about the future economic activities of the IP and consists of only two items:

1 - code of the main activity;
2 - codes of secondary types of work.

The IP determines the necessary codes on its own, but you cannot enter less than 4 characters. All types of work for which an individual entrepreneur is registered should be taken into account. For example, retail and the accompanying production of some products, a veterinary clinic and the sale of medicines.

Pay attention to the sample of filling out the application for state registration of an individual entrepreneur below: the codes of auxiliary types of work are entered in it in ascending order from left to right. If you write differently, you will have to refill the application.

Sheet B

Last page of the application filled in 2 copies: 1 will remain with the individual as confirmation that tax office accepted a folder of documents for registration, and 2 will be taken by an employee of the instance.

All that needs to be indicated on sheet B is:

telephone or email address;
a way to obtain a certificate of opening an IP in the form of the number 1, 2 or 3.

Enter your full name and sign at the end of sheet B pen with a tax officer on the day the package of papers is submitted or with a notary if the IP will be opened by your representative.

Should the sheets be stapled?

In 2019 finished sample it is not necessary to flash applications for opening an IP, this rule was canceled back in 2014. But the final decision on the need for this procedure remains with the local authorities, so it is better to clarify this nuance with the registrar before submitting documents.

If the individual entrepreneur still needs to flash the application, then sheet B is attached separately from all the others, since one copy of it is returned to the individual entrepreneur. Behind the stitched application, a paper label should be glued with the inscription "So many sheets stitched and numbered." Under the inscription is the signature of the individual entrepreneur.