What applies to the constituent documents of individual entrepreneurs? Legal documentation of individual entrepreneurs. How can an individual entrepreneur obtain constituent documents?

An individual entrepreneur does not always need to have constituent documentation, but in some cases it is simply necessary. Collecting documents sometimes requires time and personal contact with the Federal Tax Service, since not all constituent papers are issued within 3 days after registration or sent by mail.

According to the Civil Code, constituent documents– this is the fact of creating an organization, but not an individual entrepreneur; among the entrepreneur’s documents there are no charter, founders’ agreement or protocol general meeting, which relate to constituent documents according to the law.

There is no reason for an entrepreneur to complete all the steps that are carried out when forming an LLC; he only needs to submit an application in form P21001 and obtain permission to operate. The TIN remains the same as for individual, and the organization is a separate entity from its founder.

It follows that the constituent documents of an individual entrepreneur permit its activities, and they are necessary for conducting legal business.

What documents are needed to open an individual entrepreneur and how to open an individual entrepreneur - watch this video:

List of documentation

Unlike an LLC, an entrepreneur has much fewer documents, and collecting them is not difficult.

TIN code

TIN is a unique code consisting of a set of 12 digits. It is necessary for every citizen who pays taxes, regardless of what income - business, official labor activity and other things.

Important: if at the time of registration the individual entrepreneur has a code, then it remains unchanged. How to find out statistics codes by TIN - find out.

It is part of the person’s details and is necessary to indicate various documentation, as well as to establish control over the taxpayer by the relevant authority.

OGRNIP

This number is also individual and is intended to officially confirm the fact of registration of the entrepreneur and whether he has the appropriate opportunity to conduct business. During the registration process, each individual entrepreneur is entered into the state register, where OGRNIP is its individual number.

USRIP

This is the Unified State Register for entrepreneurs who, after registration, receive an extract from it, which states:

• Passport details;
• Registration address;
• OKVED code – types of activities performed. you will learn what OKVED 2 is and what its features are.

This statement must have a certain period of time, for example, in a bank to open an account you need a document valid for up to a month.

Certificate of state registration of individual entrepreneurs

It confirms the entry of data about the entrepreneur into the Unified State Register of Individual Entrepreneurs, and in 2018, a Sheet of Entry into the Register is issued instead.

Identity card

An entrepreneur, unlike an LLC, does not need to present an order or power of attorney to confirm his authority; he acts on the basis of a passport.

In addition to the listed and mandatory documents, the entrepreneur’s folder can be supplemented with:

• Certificate of registration with Pension fund, which has been issued since 2010, when the Compulsory Medical Insurance Fund transferred its powers to record individual entrepreneurs;
• Certificate from Rosstat on assignment of codes;
• Licenses for activities, if they are subject to licensing;
• If available number ;
• Subject to availability hired employees, confirmation of registration with the Social Insurance Fund.

Certificate of registration of individual entrepreneur.

Legislative framework and changes therein

Explains in detail the issue regarding the constituent documentation of Art. 52 of the Civil Code of the Russian Federation.

Article 52. Constituent documents legal entities

1. Legal entities, with the exception of business partnerships and state corporations, act on the basis of charters that are approved by their founders (participants), except for the case provided for in paragraph 2 of this article.
Economic partnership acts on the basis of a constituent agreement, which is concluded by its founders (participants) and to which the rules of this Code on the charter of a legal entity apply.
A state corporation operates on the basis of the federal law on such a state corporation.
2. Legal entities may act on the basis of a standard charter approved by the authorized state body. Information that a legal entity operates on the basis of a standard charter approved by an authorized state body is indicated in the unified state register of legal entities.
The standard charter, approved by the authorized state body, does not contain information about the name, company name, location and size authorized capital legal entity. Such information is indicated in the unified state register of legal entities.
3. In cases provided for by law, an institution may act on the basis of a single standard charter approved by its founder or an authorized body for institutions created to carry out activities in certain areas.
4. The charter of a legal entity, approved by the founders (participants) of the legal entity, must contain information about the name of the legal entity, its organizational and legal form, its location, the procedure for managing the activities of the legal entity, as well as other information provided by law for legal entities of the corresponding organizational -legal form and type. In the statutes non-profit organizations, statutes unitary enterprises and in cases provided for by law, the charters of other commercial organizations must define the subject and goals of the activities of legal entities. Subject and specific goals of the activity commercial organization may also be provided for by the charter in cases where this is not mandatory by law.
5. The founders (participants) of a legal entity have the right to approve regulating corporate relations (clause 1 of Article 2) and internal regulations and other internal documents of the legal entity that are not constituent documents.
In internal regulations and other internal documents of a legal entity may contain provisions that do not contradict the constituent document of the legal entity.
6. Changes made to the constituent documents of legal entities become effective for third parties from the moment state registration constituent documents, and in cases established by law, from the moment of notification of the body carrying out state registration of such changes. However, legal entities and their founders (participants) do not have the right to refer to the lack of registration of such changes in relations with third parties who acted in accordance with such changes.

Federal Law No. 125 specifies a list of individual entrepreneur documents and the period for their storage, while the entrepreneur must provide all conditions for the safety of documentation.

Clause 8 art. 23 of the Tax Code of the Russian Federation indicates the need to store accounting and tax records.

There have been changes in the execution of some documents that an entrepreneur must have:

1. Until 2017, a Certificate of State Registration was issued in the form P21001, and after that the Unified State Register of Entrepreneurs (USRIP) Entry Sheet on registration of an entrepreneur was issued.
2. In this case, the certificate issued earlier is considered valid.
3. In addition, after successful registration, the entrepreneur is given a notification in the form 2-3-Accounting.

How to obtain individual entrepreneur documents

Before going to tax office necessary:

• Fill out application form P21001;
• Prepare your passport;
• Make sure that the tax office where you need to apply accepts such documents;
• Serve them up;
• Receive the entrepreneur’s documentation in your hands within 3–5 days.

Features of the set of documents

The list of documentation for an entrepreneur is expanded if the registered person belongs to a special category.

Foreign citizen

• Permission to stay on the territory of the Russian Federation is required - temporary residence permit or residence permit;
• Passport translated into Russian by a Russian notary;
• In addition, it is possible to issue an internal passport with temporary registration.

Minors

In addition to the standard list of documentation, you must submit 1 of 3 documents:

• Parental permission;
• Court decision on full legal capacity;
• A copy of the marriage certificate.

Important: in any case, you must pay a state fee of 800 rubles.

List of documents for individual entrepreneur registration.

Actions after registration

Founding documents are proof of the legality of the entrepreneur’s activities:

• Based on them, it is possible to confirm information about entering data into the Unified State Register of Individual Entrepreneurs about an individual;
• In addition, information is included in the database of funds, the Federal Tax Service, and Rosstat.

After registration you need:

• Choose a tax system;
• Comply with deadlines for submitting reports and paying tax and social fees;
• Obtain a license if necessary and open a cash register;
• Form the staff in accordance with legal requirements;
• Submit notice of commencement of activity.

Documentation for concluding an agreement with an individual entrepreneur

An entrepreneur has the right not to engage in business on his own, but to hire a third party for this - a director, who will become a representative of the individual entrepreneur.

You can hire yourself as a director, but this will only add extra costs for paying fees.

It is permissible to hire a director:

• Under an employment contract;
• For partial transfer of powers.

In this case, responsibility for the activities of the director falls on the individual entrepreneur who issued him the power of attorney, with the exception of criminal offenses.

The validity of the agreement with the individual entrepreneur is confirmed by the presence of his details - TIN, passport details.

The basis for drawing up the agreement is the Certificate, and now the Registration Sheet - all the details of the document are indicated, and a copy of it is also attached.

Documentation restoration

If the entrepreneur’s documents were lost due to circumstances, steps must be followed to restore them in compliance with procedural norms.

In this case, depending on the type of loss of documents, you need to take a certificate from the police, housing office or Ministry of Emergency Situations, which will act as supporting documents.

If you lose documents, you can act in 2 ways:

• Close the enterprise - after submitting the relevant documents and settlements with all creditors, as well as funds, closure will occur within 10 days;
• To restore documents and work further, for this you need to write an application, attach a confirmation certificate to it, and pay the state fee for each restored form.

Conclusion

Documentation for an entrepreneur consists of quite simple and accessible papers that can be obtained from as soon as possible and use it in doing business.

The main advantages of registering an individual entrepreneur are discussed here:

Any business is associated with continuous document flow. An individual, like a legal entity, needs statutory documents, without which it is impossible to conclude a deal, provide a service and sell a product. But in the Civil Code of the Russian Federation there is no such term as constituent documents of an individual entrepreneur, which baffles many aspiring entrepreneurs.

Do individual entrepreneurs have constituent documents?

The list of constituent documents is presented in Article 52 of the Civil Code, but the phrase “individual entrepreneur” does not appear in it even once. Why? The reason is in the very essence of such concepts as individual entrepreneur and legal entity:

1. During the registration of an individual entrepreneur, a new object is not created, as when opening the same LLC. There was Ivan Fedorovich Petrov - Ivan Fedorovich Petrov became an individual entrepreneur. That is, a citizen who filed an application P21001 receives the right to exercise commercial activities, but retains the same TIN that was assigned to him as an individual, and the same rights and obligations.
2. An organization can be owned by several founders. Their rights, responsibilities, share in authorized capital determined by the charter - the main document of the LLC. In legal relations, an organization acts as a separate entity and the tax service assigns it its own tax number. That is why it cannot exist without statutory documents.

In practice, the term “Constituent documents of an individual entrepreneur” is used by analogy with an LLC. And although this is not entirely correct, counterparties often request such papers from the entrepreneur, meaning any documentary evidence of the legality of his activities.

List of constituent documents of individual entrepreneurs in 2017

Unlike organizations for which the charter is everything, an individual entrepreneur acts only on the basis of registration with the tax office. But to confirm this fact, a businessman must have certain papers on hand.

What constituent documents should an individual entrepreneur have:

• passport;
• migration card and permit to stay in Russia - for foreigners;
• USRIP entry sheet (issued instead of a certificate since 2017);
• registration certificate (if the entrepreneur was registered before 2017, the certificate issued to him is still valid);
• certificate of assignment of TIN;
• notice of tax registration;
• statistics codes from Rosstat (required by some contractors).

Additional Documentation

Accounting individual entrepreneur constantly updated with certificates, invoices, contracts, acts. Therefore, constituent documents for individual entrepreneurs are not all the documents that a counterparty may request.

Scroll secondary documentation, which an individual entrepreneur needs, depends on the type and specifics of the activity being carried out. Among the most common are:

• Personnel nomenclature ( employment contracts, contracts, statements). Needed only for those entities that use hired labor.
• Instructions for Occupational Health and Safety (Occupational Health and Safety). Such papers are required when hiring hired labor.
• Documentation related to the use of cash register systems (journal of cash transactions, service agreement).
• Tax papers (declarations, reports and other forms that the tax office may require).
• Licenses for legality individual species business activities, for example, transporting passengers, providing medical or legal services.

A businessman must keep all checks, receipts, acts, contracts that are drawn up in the process of entrepreneurship.

How to obtain constituent documents

The first step to collect all the constituent documents of an individual entrepreneur is to undergo state registration with the Federal Tax Service. You need to contact the inspectorate located at your place of residence with the following list of papers:

• application in form P21001;
• receipt of payment of state duty (800 rubles);
• a petition to switch to a special regime (the default mode is OSNO);
• a copy of your passport.

After 3 days, an employee of the Federal Tax Service must give the individual entrepreneur the constituent documents, or rather part of them: the Unified State Register of Individual Entrepreneurs and a certificate of tax registration. Then the Federal Tax Service will independently notify such services as the Pension Fund of Russia, Compulsory Medical Insurance and Rosstat about your registration. The first 2 will send a notice of registration and details for paying taxes to your address.

Attention! Not all tax services register individual entrepreneurs. For example, in Moscow only the 46th branch performs this function. You can find out which service is available in your region on the Federal Tax Service website.

How to obtain the rest of the documentation, see the table:

Is it possible to change the constituent documents

All information about individual entrepreneurs is stored in the Unified State Register of Individual Entrepreneurs (USRIP). The Federal Tax Service monitors their authenticity and relevance; it independently makes changes when the surname, passport or place of residence of a business entity changes. A businessman is obliged to notify only about a change in activities.

To change OKVED codes, you must submit an application P24001 to your “native” tax office. After 5 days, the tax authorities will issue new documents to the individual entrepreneur.

Constituent documents, like any accounting documents, are an important attribute for carrying out commercial activities. If the tax service takes an interest in your business, organizes an on-site audit and discovers that there are no documents that should be kept, the amount of the fine will be many times higher than the cost of the fee for obtaining the documents themselves.

Timely and correctly compiled reporting is a necessary condition for the success of any small and medium-sized business. So, what documents should an individual entrepreneur have? What kind of reporting should they keep as an employer? To avoid problems, the most important thing is to know the correct answers to all these questions, and also to be able to provide all the necessary data on time and in the correct format.

Starting a business

Compared to the various difficulties of entrepreneurial activity, registering an individual entrepreneur is a fairly simple and quick procedure. This presupposes strict adherence to the rules, upon fulfillment of which a person wishing to become a businessman acquires his coveted status within 3 days. At first glance, it seems that the hardest part is over, and you can calmly begin to engage in your chosen activity, but, of course, this is only the beginning. In parallel with the status of an individual entrepreneur, you assume responsibility for the correct preparation of reports within the specified time frame, which must be completed within the specifics of your business.

What documents should an individual entrepreneur have? This question interests many. The list of necessary papers that an individual entrepreneur is required to maintain can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, the place of registration of the organization, working conditions, etc.

List of individual entrepreneur documents

Below is a list of documents that every individual entrepreneur must have:

Anyway, before you cook full list all documents, you need to immediately clearly decide which method of taxation is most convenient for you, as well as whether your company plans to organize workplaces.

Individual entrepreneur without employees and necessary documents

The most loyal way to run your business is as an individual entrepreneur without hiring employees. In such a situation, you are your own boss in managing your affairs. Against this background, you are not required to pay every month wages to the staff. Equally important, there is no need to maintain additional reporting. But still, it will not be possible to completely avoid responsibility to the state. After all, tax obligations will have to be fulfilled.

Once in entrepreneurial activity, you immediately face a choice: either to carry out your activities in a standard manner, or to choose one of the suitable tax regimes. Each of these options has its own reporting method. Let's consider what documents an individual entrepreneur must have under the standard tax regime.

Standard tax regime

In cases where an entrepreneur chooses the standard tax regime, he must submit the following documents to the tax authorities within the specified period:

Declaration in form 3-NDFL:

• submit by April 30;
• tax transfer for the year is carried out until July 15;
• Filling out and submitting the declaration is possible in paper and electronic form.

IP INN is the main document, but what else does it need?

Declaration in form 4-NDFL:

• presented if you had income from business activities during the year;
• submitted no later than 5 days after the end of the month in which these incomes were received.

VAT declaration:

• due by the 25th day following the end of the quarter;
• accepted for delivery exclusively in the form of an electronic document;
• Tax payments are made every quarter.

VAT purchase book. We are talking about examples of reflecting entries in sales books and invoices, where codes for types of transactions are noted.

The so-called accounting book business transactions, expenses and income - KUDiR.

The documents required for an individual entrepreneur depend on many nuances. The tax reporting regime is considered the easiest to understand. But it does not always turn out to be profitable. To simplify the activities of small entrepreneurs, legislation Russian Federation introduced various tax regimes. Let's look at them below.

simplified tax system

The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. The simplified tax system does not burden entrepreneurs with the need to pay assessments on property, VAT and personal income tax. Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime.

The main documents that businessmen are required to maintain using the simplified tax system are the tax return and KUDiR.

Unified agricultural tax

This is a separately developed tax regime exclusively for those entrepreneurs who are involved in agricultural products. If an individual entrepreneur is classified as a Single Tax according to agriculture(Unified Agricultural Tax), then he becomes obliged to maintain the same documents as entrepreneurs under the simplified taxation system, namely a declaration and KUDiR.

ENVR

If you choose the Unified Tax on Imputed Income (UNIT), regardless of the size of your earnings, you will pay the established 15% of imputed income. Having chosen this reporting system, from the general list of documents you need to submit:

PSN

Another type of taxation regime is the patent system (PSN). The patent value usually depends on the type of activity of the entrepreneur. But the required document is always the Income Accounting Book and a one-year patent for individual entrepreneurs.

Detailed information about various tax regimes for individual entrepreneurs can always be found on the official website of the Federal Tax Service. To do this, you need to go to a special section with information about tax documents that every businessman conducting business in Russia is required to submit.

Documents of an individual entrepreneur as an employer

When business is impossible without the involvement of additional labor, it becomes necessary to maintain additional documents. Hiring citizens for work entails additional responsibility and the preparation of appropriate reporting.

Starting to study own business, you come under the constant control of the Social Insurance Fund (SIF) and, of course, the Federal Tax Service of the Russian Federation (FTS).

Each of these bodies expects an individual entrepreneur, who is an employer, to submit a certain list of individual documents.

The Federal Tax Service requires information from individual entrepreneurs with employees on form 2-NDFL until April 1 of the next year. In addition, the number of employees must be reported by January 20. In cases of closure of business activities, information on the number of employees is submitted before the date of deregistration.

Reports are sent to the Social Insurance Fund in 4-FSS format. Information is provided in paper form no later than the beginning of the second ten days of the month. In addition, data transfer is possible electronically.

The Russian Pension Fund requires an information document in the form RSV-1. It must contain data for the enterprise as a whole and individual accounting information for each individual employee.

An extract from the Unified State Register of Individual Entrepreneurs is also one of the most important documents.

What personnel documents should an individual entrepreneur have?

Every entrepreneur as an employer is required to have the following personnel documents:

• agreement in two copies;
• personal cards of their employees in the T-2 form;
• staffing table with a paid vacation schedule;
• job description;
• rules of procedure within the enterprise.

In addition, for general compliance with the personnel system, the presence of such reporting documents as a staffing table, a time sheet for recording time spent at work, a vacation schedule, an expense book, and a labor accounting book is required.

In fact, registering a new employee for work in private business not such a complicated procedure. The main thing is to carry out complete document flow and properly maintain personnel records. And timely completion of all employment forms will give you a chance to avoid unpleasant problems with regulatory government agencies and the employees themselves.

Using the above list, you can always check whether all documents are available. This will also allow you to understand which of them are yet to be obtained. Experienced entrepreneurs note that you should even keep a folder of official documents of an individual entrepreneur. This will certainly become a very convenient tool in running your business and will allow you to control any situation, which will simplify interaction with government agencies. In addition, it will leave time to implement your own innovations as a businessman. These are the documents an individual entrepreneur should have.

To obtain a loan from a bank, in addition to the application, an entrepreneur must provide the following documents:

1. Legal documents of an individual entrepreneur:

Identity document. In particular, the passport itself and a photocopy of all its pages;

A certificate confirming the registration of an individual as an individual entrepreneur. If the entrepreneur was registered before January 1, 2004, then you will need to attach another copy;

Certificate confirming tax registration (copy and original);

Copy and original extract from the Unified State Register of Individual Entrepreneurs. You need to be careful here, since the statement has a validity period of 30 days from the date of receipt.

2. Information from tax authority:

A certificate from the tax office about the status of debt on bills, taxes, accrual of penalties and fines. The validity period of such a certificate is 30 days, so when submitting an application the certificate must be valid. If an individual entrepreneur has debts, he will have to attach a document confirming payment of the debt.

Original and copy tax return for last year. In this case, the declaration must be confirmed.

Information from the tax office about all open current accounts in any credit institutions. The certificate is valid only for 30 days from the date of receipt.

3. Information from banks and title documents of an individual entrepreneur:

Not required if the client submitted a notification about opening a current account later than he submitted an application to the bank for a FRPVO loan. In this case, the tax certificate must contain the necessary information that the person does not have open current accounts;

A certificate from the bank in which the entrepreneur has an open account. The certificate must confirm that the individual entrepreneur has no loan debts. Only the original certificate is required;

Certificate confirming the turnover of money current account. Such a certificate is required if an entrepreneur applies for a loan in excess of 100 thousand rubles. In this case, only the original certificate containing current information at the time of application is required.

4. Documents that can confirm financial activities entrepreneur:

Any lease agreements, certificate of right to dispose of any commercial property. Copies and originals will be required;

A book of expenses and income, as well as a copy of the cashier's book. It is necessary to provide information for the past six months of business;

Agreements with major suppliers or buyers, if any. A copy and an original are provided;

A copy of all certificates for manufactured products;

Permission to trade excisable goods, health records for all employees;

License for the right to engage in entrepreneurial activities. Provided only if the activity must have a mandatory license to provide services;

A list of goods at purchase prices, in other words, a price list.

5. Legal documents of an individual entrepreneur for a pledge:

Borrower's consent;

Application for a loan;

Questionnaire of the occupying party;

Guarantor's questionnaire. This can be any individual;

Documents confirming ownership of the property that will be offered as collateral to the bank.

IP is the subject economic activity and takes part in business processes on an equal basis with legal entities. An integral part of commercial activity is the constant flow of documents: both legal entities and individuals who manage their own enterprises need documents that would become the basis for concluding transactions, selling goods and services, as well as paying taxes and fees to the state budget and mandatory payments to off-budget funds.

What is meant by constituent documents

Constituent documents are information that is reflected in a certain form, approved by law and is a legal basis for recognizing the legal status and activities carried out.

Detailed explanation this concept is given in the text of Art. 52 of the Civil Code of the Russian Federation, but a specific definition of the term is not given here, and the basics for the formation of constituent documents are designed for legal entities.

For legal entities, the constituent ones are:

• charters (for the absolute majority),
• constituent agreements (for business partnerships),
• federal laws (for state corporations).

In practice, the constituent documents of an individual entrepreneur mean papers indicating the registration of an individual entrepreneur and confirming his legal capacity. But from a legal point of view, calling them constituent documents is still incorrect, because the list of constituent documentation is limited and an individual entrepreneur should not create any of these documents.

The basics of forming constituent documents are designed for legal entities, and not for individual entrepreneurs

Documents confirming the legal capacity of an individual entrepreneur

Potential partners, contractors and clients of an entrepreneur may still wish to familiarize themselves with its “constituent documentation”. In this case, the businessman must know what they need to provide:

1. Certificate of state registration of an individual as an individual entrepreneur in form No. P61001 (issued until 2017).
2. Extract from the Unified State Register of Individual Entrepreneurs (USRIP).
3. Notification of registration of an individual with the tax authority in form No. 2–3-Registration.
4. Entry sheet from the Unified State Register of Individual Entrepreneurs (for registration after 01/01/2017).

In addition to the documentation issued by Federal Tax Service employees, the individual entrepreneur must take care of obtaining the following documents:

1. Certificates from the statistics department on the assignment of activity codes according to OKVED.
2. Notifications of registration of an individual as a payer of fixed insurance premiums in the Pension Fund (from 2017 - in the Federal Tax Service).
3. Certificates of registration with the Compulsory Health Insurance Fund.
4. Notifications of registration as an insurer of an individual in the territorial body of the Social Insurance Fund of the Russian Federation (if hired workers are involved).
5. Notifications on the amount of insurance contributions for compulsory social insurance against accidents at work and occupational diseases (if hired personnel are involved).

In addition, the individual entrepreneur must obtain a license if it is necessary to work in the area chosen by the business owner. You need to apply for its registration when all the main documents have already been received and the following are available:

Papers must be submitted to the competent authorities involved in issuing licenses for specific types of work.

Certificate of state registration

Individual entrepreneur registration certificate is a document confirming successful completion a citizen of the procedure for registering his business and assigning him a new legal status. It must be available to all individual entrepreneurs registered before 2017. The certificate will be considered valid, despite the fact that a USRIP entry sheet is now being issued instead of it - there is no need to change the document.

Currently, instead of a certificate of state registration of individual entrepreneurs, they issue a USRIP Entry Sheet

The certificate forms differ depending on the time of registration:

• Those registered before 2004 have a certificate in their hands in form No. 67001.
• If an individual entrepreneur was registered between January 1, 2004 and July 4, 2013, he was issued a certificate in the form P61001.
• After April 4, 2013, a registration certificate was issued in form P61003.

The registration certificate, among other information, will indicate one of the most important details of the individual entrepreneur - its main state registration number(OGRNIP).

USRIP record sheet

The USRIP registration sheet has been issued since January 1, 2017, in place of the registration certificate, since the forms of the second one have been cancelled. From the specified date, the Unified State Register of Entrepreneurs record sheet is confirmation of making an entry about the status of the individual entrepreneur.

The USRIP record sheet consists of two pages, each of which reflects important information about an individual entrepreneur

The document will contain the following information:

• last name, first name, patronymic (if any);
• citizenship;
• registration address at the place of residence;
• activity codes according to OKVED;
• basis for entry (assigning individual entrepreneur status to a person);
• list of documents presented during registration;
• date of issue of the Record Sheet;
• date of entry about the individual entrepreneur in the Unified State Register of Individual Entrepreneurs;
• details of the tax authority that issued the Sheet;
• OGRNIP.

Notification of tax registration

As soon as the registration authority confirms the successful completion of registration of an individual entrepreneur, it also registers it with the Federal Tax Service at the place of residence, and in confirmation issues the applicant a notification in form No. 2–3-Registration. It is from the date indicated in this paper that an individual becomes a tax payer.

From the date specified in this document, an individual becomes a taxpayer

After a citizen is assigned the status of an individual entrepreneur, he must independently make calculations for income taxes and submit reports to the tax authorities in a timely manner.

The notice contains the following information:

• last name, first name and patronymic of the individual entrepreneur;
• residential address;
• information about the registration of an individual as an individual entrepreneur, which is the basis for tax registration;
• date of registration;
• details of the tax service that issued the notice;
• OGRNIP.

Certificate from Rosstat

A certificate of assignment of codes is issued by Rosstat. This is a document containing various statistical codes:

Table: decoding of statistical codes indicated in the certificate from Rosstat for individual entrepreneurs

The certificate of assignment of Rosstat codes contains statistical codes relating to the activities of individual entrepreneurs

Notification of registration with the Pension Fund of Russia

Notification of registration of a contribution payer with the Pension Fund of the Russian Federation must be received regardless of whether the individual entrepreneur hires employees or does without hiring hired personnel. In any case, the entrepreneur is obliged to regularly pay fixed amounts to the country’s budget (since 2017, pension contributions are sent to the Federal Tax Service, not to the Pension Fund). insurance premiums"for myself."

The document will be sent by letter after registration of the individual entrepreneur to the address at which it is registered. It is he who must be indicated in the application.

Certificate of registration with the Compulsory Medical Insurance Fund

As a rule, a certificate of registration with the Compulsory Medical Insurance Fund is issued to individual entrepreneurs upon completion of the registration procedure or is sent to the citizen by letter.

Since January 1, 2010, the Compulsory Medical Insurance Fund does not independently register individual entrepreneurs - these functions have been transferred to the Pension Fund. Therefore, if an entrepreneur has not received a certificate, he must contact the Pension Fund, taking with him the original and a photocopy:

• passports;
• insurance certificate of compulsory pension insurance;
• certificate of registration of individual entrepreneurs.

Notification of registration with the Social Insurance Fund

Registration with the Social Insurance Fund becomes optional if the individual entrepreneur does not intend to invite employees to the company. However, as soon as at least one employee appears in production, the individual entrepreneur is required to submit an application (within 10 days) and register as an employer.

FSS employees, in addition to notification of the registration of an individual entrepreneur as an insurer, will also give a notification of the amount of insurance contributions for accident insurance, which often take place while employees are carrying out their job responsibilities, and from the occurrence of occupational diseases among workers.

All employees hired by the entrepreneur must be insured by the Social Insurance Fund against accidents at work and the occurrence of occupational diseases

The first document is proof that the individual entrepreneur undertakes to act as an insurance agent for his employees and make regular insurance deductions in case:

• their temporary disability;
• taking leave due to pregnancy and caring for a newborn;
• accident during work;
• the occurrence of an occupational disease.

And the second document will indicate the amount of the insurance tariff - it is set for each enterprise individually, depending on the main type of business activity.

Do I need an IP charter?

The charter is a set of rules within the organization, containing information about the founders, their rights and responsibilities, start-up capital, and possible sanctions for neglecting responsibilities.

However, the individual entrepreneur invests personal money in the enterprise, and therefore all power belongs to him, starting capital is not provided for individual entrepreneurs, and internal regulations can be explained to employees personally (if any). Accordingly, entrepreneurs do not need to have a charter.

An entrepreneur, of course, can voluntarily draw up such a document, but it will not be a charter in the classical sense, but will be a simple set of rules (local act) for the businessman and his employees.

The text of the charter may reflect the following positions:

1. Individual entrepreneur details (full name, registration address, etc.).
2. Company address (if the individual entrepreneur has a separate office, for example).
3. Type of activity.
4. Rights and obligations of employees.
5. List and characteristics of the entrepreneur's property.
6. Pricing policy.
7. Maintaining internal document flow.
8. The procedure for closing a company.
9. And any other information that the businessman deems important and necessary.

If an entrepreneur has firmly decided to draw up a charter, then he should remember that there is no need to register this document anywhere and carry it anywhere (by analogy with legal entities), it is enough to simply familiarize all employees whose rights and interests are affected by it with it and keep it in his company .

Additional IP documents

Throughout the course of its activities, the accounting of an individual entrepreneur is replenished with various certificates, contracts, acts, invoices and other documents. This means that the counterparty’s request to provide him with individual entrepreneur’s papers will not be limited to just a list of “constituent” documents. Some documentation may be requested during the audit by the tax office and other regulatory authorities.

An individual entrepreneur must ensure the safety of accounting, tax and other reports

In addition to the basic documents, an entrepreneur must have the following papers at his enterprise:

1. Tax reporting (any documents proving timely payment in in full taxes, fees, penalties and fines).
2. Documents required in connection with the application cash register(agreement with the fiscal data operator, log of cash transactions, etc.).
3. Personnel nomenclature (employment contracts, employee statements, etc.) - only required by individual entrepreneurs who employ hired personnel.
4. Safety and labor protection instructions (if the individual entrepreneur hired employees).
5. Agreement on opening a current account in a banking institution (if there is an account).
6. Agreement on the use of the Bank-Client system (if any).
7. Originals of reports based on the results of inspection by regulatory authorities.
8. Copies of agreements on ownership or lease of property (premises, equipment, transport) that is used in the course of business activities.
9. Control log.
10. Documents on participation in domestic and foreign organizations (if the individual entrepreneur participates in organizations as a founder).

Other documents may be required, depending on the chosen area of ​​activity and tax regime.

What other basic documents should an individual entrepreneur have for various forms of taxation?

Having chosen a certain tax regime, the entrepreneur undertakes the obligation to maintain additional documentation and timely submission of reports to the tax service.

Table: individual entrepreneur documents drawn up in connection with the transition to a certain tax regime

Receiving documents

The current legislation of Russia vests the Federal Tax Service with the authority to register citizens as individual entrepreneurs. All main documents will be issued by the tax service after registration - immediately after issuance they are considered to have entered into legal force.

Basic documents are issued at the place of registration of an individual as an individual entrepreneur - at the Federal Tax Service

To undergo the procedure of state registration of an individual entrepreneur, a citizen must prepare the following set of documents:

• photocopy of passport ( home page with a photograph and a double page with a registration stamp);
• completed application form No. P21001;
• application for transition to a special tax regime (if an individual entrepreneur chooses the main tax regime (OSNO), there is no need to submit a separate application - the tax will be calculated according to this system by default);
• a receipt for payment of the state fee in the amount of 800 rubles.

The list of documents required for registration of an individual entrepreneur may include other papers only if the applicant is a minor, foreign citizen or stateless person (stateless person):

1. Persons under the age of majority must additionally present one of the following documents:
   • notarized written consent of parents, adoptive parents or guardian for the child to open a company;
   • a court decision recognizing the teenager as fully capable;
   • a photocopy of the marriage certificate.
2. To register an individual entrepreneur, foreign citizens and stateless persons are required to have documentary evidence of their legal presence on the territory of Russia:
   • residence permit (for permanent residents of the Russian Federation);
   • temporary residence permit (for those temporarily residing in the Russian Federation);
   • notarized translation into Russian of a passport or other identity document.

You are allowed to register as an individual entrepreneur:

• during a personal visit to the Federal Tax Service office;
• through the official tax website;
• through a proxy (if you have a power of attorney certified by a notary);
• by sending a valuable letter by mail (attaching a list of enclosed documents).

Video: how to open an individual entrepreneur for free through the “My Business” service

You can also pick up documents confirming registration yourself, through an authorized representative or by mail. When the individual entrepreneur collects the papers, the tax authorities will send information about the newly registered individual entrepreneur to extra-budgetary funds and statistical authorities.

How to make changes to individual entrepreneur documents

Current information about individual entrepreneurs is stored in the Unified State Register of Individual Entrepreneurs. If necessary, making any changes to it requires passing official procedure with the tax authorities.

As a rule, the need to change information about individual entrepreneurs arises for the following reasons:

• the entrepreneur has changed his place of residence;
• The individual entrepreneur has changed information about himself in his passport or other identification documents;
• the businessman decided to carry out other types of activities, the codes of which he did not indicate during the initial registration.

Tax authorities independently monitor the authenticity and relevance of data on individual entrepreneurs, and therefore service employees themselves make changes to documents if they relate to a change in surname, passport and place of registration. But if it is necessary to indicate new activity codes, the business owner must notify the Federal Tax Service.

To correct the data, you will need to submit to the Federal Tax Service:

• application for change of OKVED codes (form No. R24001);
• copies of documents on the basis of which changes will be made.

Changes must be reported to the tax office within 3 days from the date they occur. Changes will be made to the state register as soon as possible, so you can apply for new papers in 5 days.

How to restore individual entrepreneur documents if lost

No matter what caused the loss of the entrepreneur’s documents, he must fulfill a number of legal requirements in order to restore the papers. Procedural norms are defined in relation to documents that an individual entrepreneur must have:

• registration sheet in the Unified State Register of Individual Entrepreneurs;
• taxpayer registration certificate;
• certificate of assignment of TIN;
• certificates of registration with the Pension Fund;
• information letter to Rosstat.

If you know that documents have been stolen, you must contact the police department, where the individual entrepreneur will receive a certificate with a list of missing papers. If the cause of the loss of documentation was a natural disaster or fire, a certificate will have to be issued at the Ministry of Emergency Situations and the Housing Office, respectively. You should not neglect collecting certificates that will serve as evidence of the reasons for the loss of papers, because if Federal Tax Service employees suspect an individual entrepreneur of deliberately destroying them and bring the case to court, certificates from government agencies will help build a defense.

In order not to arouse suspicion from the tax service, an entrepreneur needs to contact government authorities for a certificate about the reasons for the loss of documents

There are two options for dealing with lost documents:

1. Close IP.
2. Restore lost papers and continue doing business.

In the first case, you will need to collect the following documents:

• passport;
• application for closure of individual entrepreneurs;
• receipt of payment of state duty.

You also need to have a certificate from government authorities about the reasons for the loss of documents (if you managed to obtain them) and any remaining papers on hand.

Then the entrepreneur must:

• fully pay to the budget and extra-budgetary funds;
• visit the FSS;
• pay wage arrears to employees;
• carry out dismissal due to the closure of the company;
• notify counterparties and creditors;
• submit documents for closure to the tax authority.

After 5 working days, the individual entrepreneur will be closed.

If all the main documents are lost, the entrepreneur can try to restore them or close the enterprise and stop doing business as an individual entrepreneur

If the individual entrepreneur decides to restore documents, he must:

• write an application to the tax service in any form;
• provide a receipt for payment of the state duty (for each document being restored).

The Federal Tax Service will issue an individual entrepreneur certificate and will take care of making duplicates of lost documents. The recovery time for papers will be reduced if the entrepreneur provides photocopies of lost documents.

You should not neglect the restoration of primary documents: journals accounting, registers tax accounting, invoices and other papers. They should be available in case of a tax audit, as well as in the event of a dispute with a counterparty, they will help prove your case in court.

For absence primary documentation and accounting journals, the entrepreneur may be subject to a fine of 10 thousand rubles.

If a contract, act, or invoice was lost, you can request them again from the counterparty. If an accounting document is lost, you will have to order an investigation and issue a certificate indicating the reasons for the loss from the relevant service. When the investigation is completed, a report on its results must be sent to the Federal Tax Service, where a tax officer will set a deadline for restoring the documentation.

How long to store individual entrepreneur documents

The list of documents subject to mandatory storage and information on the duration of their storage is contained in the text Federal Law No. 125-FZ “On archiving in the Russian Federation.” The storage time for individual entrepreneur documents is determined by various legislative acts:

1. Clause 8 of Art. 23 of the Tax Code of the Russian Federation indicates the need to preserve accounting and tax records, papers confirming the receipt of income, the incurrence of expenses (important for the calculation of taxes) and the payment of taxes in the past for at least 4 years.
2. Part 12 of Order No. 86 of the Ministry of Finance of the Russian Federation assigns a four-year storage period for the Book of Income and Expenses, primary accounting documents and registration of individual entrepreneurs.
3. Clause 1 of Art. 29 of Federal Law No. 402-FZ “On Accounting” requires the storage of financial statements and primary accounting documentation at least 5 years.
4. Clause 8 of Art. 28 of Federal Law No. 212-FZ states that documents on the payment of mandatory insurance contributions to the Pension Fund (IFTS), the Compulsory Medical Insurance Fund and the Social Insurance Fund must be stored for 6 years.
5. Order of the Ministry of Culture of the Russian Federation No. 558 contains instructions on the preservation of personal files of employees (including those employed on a temporary basis), labor contracts and resignation papers for 75 years.

Even entrepreneurs who have closed their enterprise and ceased their activities as individual entrepreneurs are required to comply with the retention periods for documents.

Articles 14 and 17 of Federal Law No. 125-FZ impose an obligation on individual entrepreneurs to comply with the rules of archiving - the entrepreneur must create conditions for placing, systematizing and ensuring the safety of papers from external influences. The location of documents can be:

• part of the office;
• a separate room, not a basement or attic;
• archive in third party company, offering documentation preservation services.

The individual entrepreneur does not have constituent documents, but there are others that confirm the legality of his activities. This is a legal basis that proves the legality of business transactions, so documents must be stored separately from correspondence, invoices, forms and other papers. If a document is lost or damaged, it must be restored immediately - sometimes you have to pay more for the absence of paper at a crucial moment than for issuing a duplicate.