If individual applies to the tax office to register as individual entrepreneur, then he will need to indicate his registration address in accordance with his permanent place of residence. This is the address that is noted in the entrepreneur’s passport. Without this address, tax officials even refuse to register an entrepreneur.
The situation when an individual does not live at his permanent residence address is quite common. If such an individual decides to register as an individual entrepreneur, then the question arises about the possibility of doing this at a location other than his place of residence. But tax authorities have a special opinion on this matter and believe that registration of individual entrepreneurs should be carried out only at the address indicated in the passport. But still, some situations in which an individual has the right to register at a location other than his place of registration exist (129-FZ). The principled position of tax authorities is primarily related to the status of individual entrepreneurs. An entrepreneur remains an individual when running his business and does not have a legal address as an organization. If necessary, all notifications from regulatory organizations are sent to him at his permanent registration address. An entrepreneur can conduct business in any region of the Russian Federation, and not just at his place of registration. But at the same time, he will need to pay the tax and send reports to the tax authority in accordance with his place of registration.
Important! Such requirements are established for entrepreneurs who have chosen as tax system general or simplified tax system. If an individual entrepreneur has employees, then off-budget funds reporting is also submitted at the place of registration.
Registration of individual entrepreneurs at the place of registration
Every citizen of the Russian Federation has the right to register in the locality in which he is permanently registered. To do this, he contacts the tax authority on a territorial basis and submits required package documents, including:
- a passport, which must contain a mark of registration at the place of residence;
- application in form P21001;
- a receipt confirming payment of the state duty.
You can register as an individual entrepreneur in one of the following ways:
- the future entrepreneur should contact the tax authority personally or through a proxy (if a representative applies to the tax authority, he must have a notarized power of attorney with him);
- send documents via the Internet;
- send documents by mail.
What to do if an entrepreneur does not have local registration
Entrepreneurs do not have the right to open branches, representative offices and structural units, so their responsibility is to be present at the place where they actually carry out their activities. This place may not be tied to the territorial center where the registration took place. This place can be anywhere within the Russian Federation. At the same time, regardless of which district the entrepreneur operates his business, he submits tax reports only to the tax office in which he was originally registered.
The legislation provides for some cases in which an individual has the right to register as an individual entrepreneur in those regions and districts that are located far from the place of their registration. These include the following places:
- by business location;
- depending on the place of business;
- at the place of actual residence of the future entrepreneur.
Even if a person is registered as an individual entrepreneur in a specific region, but after developing his business he moved to other regions of Russia, then he is not required to register with the tax authorities again. He sends the reports to the tax office in accordance with his place of primary registration as an entrepreneur.
Difficulties for an entrepreneur may arise if he conducts his activities not at the place of registration, but in another region of the Russian Federation. This is due to the fact that all citizens who are in the Russian Federation for more than 1 week must register at their place of stay. This must be done within 7 days. This period is quite short, so this requirement may not be met. In addition, if an entrepreneur plans to stay in another administrative body for a long time, then he will be obliged to do so.
Important! If an entrepreneur moves from one region to another, then there is no need to register with the tax authority again. But he will need to register at his new place of residence, and then contact the tax office and make changes to the Unified State Register of Individual Entrepreneurs.
Registration of individual entrepreneurs at the place of residence
The legislation of the Russian Federation provides for the possibility of registering an individual entrepreneur in the region in which it is not registered, but intends to carry out entrepreneurial activity. There are two options for the development of events in this case:
- An individual does not have a registration mark at his place of residence in his passport. This may be due to the fact that the passport was issued to him not at his place of residence, but in a different administrative district.
- An individual has a note in their passport stating that the citizen has been deregistered, but registration at the new place of residence has not yet been carried out.
In both cases, an individual will need to apply to the territorial registration authorities for a certificate of temporary registration at the place of residence and, on the basis of this document, register as an individual entrepreneur. There are no prohibitions in this regard. The same package of documents is submitted to the tax office as for registration in ordinary cases, plus a certificate of temporary registration.
Registration of individual entrepreneurs at the place of activity under UTII
Separately, it is worth paying attention to the registration of individual entrepreneurs not at the place of registration, if he chose UTII as the taxation system. Under all other tax regimes, an entrepreneur has the right to carry out his activities in any region, but not under UTII.
The tax regime provides for taxation on activities certain types activities. Those types of activities that fall under UTII are determined by regional authorities independently. If an individual has already registered in an administrative district and works for UTII, but at the same time changes either his place of residence or place of business, but not his tax regime, then he will have to re-register.
In other words, he will have to submit an application to the tax authority at the place of business and register as a UTII payer. In this case, he will be able to continue doing business and apply UTII. At the same time, there is no need to close the individual entrepreneur at the place of primary registration, but tax reporting will have to be submitted to the tax authority with which the individual entrepreneur is registered later as a UTII payer.
Important! Before making a decision to change the place of residence and place of business, you should make sure that the areas of activity in which the individual entrepreneur is engaged are covered by UTII in the region to which he is moving.
Exceptions
In some cases, an entrepreneur on UTII does not have the right to register with administrative authorities other than his place of registration. These include cases when an entrepreneur plans to engage in the following activities:
- retail trade of a delivery nature;
- transportation of goods;
- passenger transportation;
- placing advertisements on vehicles.
In all of the above cases, the place of business of the entrepreneur must coincide with the primary place of registration of the entrepreneur.
Conclusion
Thus, entrepreneurs must register in the region in which they are permanently registered. However, some exceptions are possible. For example, an individual has the right to register as an entrepreneur at his place of residence (temporary registration), but this practice is not welcomed by tax authorities.
In addition, an entrepreneur can re-register not at his place of registration if he is engaged in those areas of activity that fall under UTII not in the region of initial registration, but in another. In this case, you will not have to change your official registration address; it will be enough to register as a UTII payer with the tax office in a new location.
Registration as an individual entrepreneur is carried out at the place of his residence. Such a link is necessary in accordance with Art. 8 of Law No. 129-FZ. The only official confirmation of place of residence is a registration, and registration is carried out at the address indicated in it. Is it possible to open an individual entrepreneur in another city without registration? We'll figure it out together.
Do you need registration to open an individual entrepreneur?
The above law regulating the state registration of legal entities and entrepreneurs does not directly refer to the mandatory presence of registration. But tax registration is carried out at the place of residence. Only registration confirms it - nothing else has been invented yet. On the one hand, this makes life difficult for those businessmen who do not have registration. On the other hand, it simplifies it for authorities and contractors - the individual entrepreneur does not have a legal address where they can contact. This role is fulfilled by registration. That is why you cannot open an individual entrepreneur without registration. You can try to register and submit a package of documents, but refusal is guaranteed.
Is it possible to open an individual entrepreneur with temporary registration?
The law allows the registration of entrepreneurs with temporary registration if one of the following conditions is met.
- Absence of a registration stamp in the passport (generally a blank page).
- Availability of a deregistration stamp.
If permanent registration is recorded in the passport, then an individual entrepreneur will be able to register only in his region. Temporary registration in in this case replaces the constant.
How to open an individual entrepreneur in another city without registration?
In this context, two options can be considered: registration using temporary registration in the city of residence or at the place of permanent registration, but remotely. An entrepreneur registered in one of the regions of the Russian Federation has the right to work in any territory, but he is prohibited from opening branches and divisions.
Registration of individual entrepreneurs with temporary registration
This option is relevant for persons who arrived from other regions and were removed from permanent registration. In the first case, you will have to cancel your permanent registration and get a temporary one. The presence of a valid stamp plus a temporary registration sheet will cancel the opportunity to undergo the procedure in a non-hometown. Otherwise the procedure is the same as usual.
- Collection of documents (copy of passport, if it was issued previously).
- Payment of state duty.
- Filling out an application for registration.
- Transfer of the entire package, including the duty payment receipt and application, to the tax office at the temporary registration address.
Notification of tax registration is sent by mail or delivered in person (everything is the same as in the case of permanent registration).
Remote registration of individual entrepreneurs in your region
Another option for registering as an individual entrepreneur is registration in your home region while staying in another. In this case, the transfer of documents to the tax office is carried out remotely - by mail or via the Internet. But you can get ready-made documents in several ways.
- Personally. You only need to come to the tax office once.
- Through a trusted person. They will personally visit the tax office along with a notarized power of attorney or send you the documents.
Work outside the region of registration is complicated by the fact that all information from funds, the tax office, and other authorities comes to the postal address specified in the application for registration as an entrepreneur. If the work is actually carried out in Moscow, and registration is made in Bryansk, then all official mail will be sent to the Bryansk address. It’s easier with counterparties - you can simply provide them with a valid postal address, but this is difficult to do with authorities.
What to do if the individual entrepreneur has changed his registration address?
In accordance with the provisions of Ch. VII.1 of Law 129-FZ, all changes in the registration data of an individual entrepreneur must be immediately reflected in the Unified State Register of Individual Entrepreneurs. When changing the address of permanent or temporary registration, the entrepreneur is obliged to independently notify the tax office of the changes that have occurred by submitting an application on form P24001. Re-registration of an individual entrepreneur when changing his registration takes no more than 5 working days from the date of application. After making changes, a notification with updated information is issued - an extract from the Unified State Register of Individual Entrepreneurs with a new address.
If only the place of residence within the region of registration changes, but the registration remains the same, then no changes need to be made - the entrepreneur can safely continue to work. Changing your registration to another region does not require re-passing registration procedure. But the appearance of a new taxpayer may attract unnecessary attention from the Federal Tax Service - subject to tax holidays such an individual entrepreneur as a newly registered one does not qualify.
Does a change of registration cancel the registration of an individual entrepreneur?
Changing a citizen’s registration address does not cancel his registration as an individual entrepreneur, but in order to continue working, he will have to notify the tax office. There is no need to collect documents again and submit an application to a new address. You only need to notify about registration at the new address. Changes will be made to the registration data, the entrepreneur will retain his TIN and OGRN, but will be registered at a new address even if he moves to another district or region for a different tax office. IN the latter case the inspector forwards the registration file to another department.
Who else is the individual entrepreneur required to notify when changing his registration?
The registration of an individual entrepreneur plays the role of a legal address for him, so when it changes, it is imperative to notify counterparties - clients and partners. Funds - Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund do not need to be notified about this. This will be done by tax officials who update the business register.
Changes to the Unified State Register of Individual Entrepreneurs may be refused if false information is provided. All declared information is carefully checked.
There are cases when individuals want to become an individual entrepreneur, but are located in another city or region other than their place of registration. Therefore, the question immediately arises of how to register an individual entrepreneur not at the place of registration, but at the place of residence. To find out, you need to touch on some regulations that regulate this issue. In general, according to current legislation, registration of individual entrepreneurs should occur only at the place of permanent registration. But if you approach this problem from the point of view of all existing laws, then you can find the opportunity to register when a person is in another city other than his place of registration, or without it at all. This also applies to issues related to opening branches of individual entrepreneurs.
According to current legislation, state registration of an individual entrepreneur is carried out at the place of his registration. This is done in order to tie the entrepreneur in paying taxes and other payments for his business activities to a certain tax office and various state funds. It is also a control to ensure that there is no evasion of mandatory payments. Even if the entrepreneur plans to open many branches in different cities. Therefore, the future individual entrepreneur is obliged to contact the tax office at his place of registration, which almost always corresponds to his place of residence. But there are cases when a person changes housing, or he specifically comes to another city in order to do business without creating legal entity. Despite harsh conditions registration, there is a way out of any situation that arises. 
Methods for registering an individual entrepreneur if a person is not at his place of residence
Although government requirements Regarding the registration of individual entrepreneurs, they are quite strict; it can be opened in another locality, and at the same time successfully carry out its activities, paying taxes and other mandatory fees. But for this you need to understand some subtleties.
There are such situations:
- a person who wants to open an individual entrepreneur and do business in a certain region of our country has a place of residence and registration in another region or locality, and he does not have the opportunity to go to his place of registration to do everything according to the law;
- a person who wants to become an individual entrepreneur does not have permanent registration, or changes his place of residence, but has a desire to engage in business.
Of course, the situations are not standard, but each has legal solutions, and they will be discussed below.
Some future businessmen decide to conduct their activities at their new place of residence, where, in their opinion, the conditions are better. But they understand that they need to go to where they are registered, and sometimes there is not enough time for this. For solutions this issue There are three ways out.
- You can collect everything Required documents, then write a statement indicating that the person is in another city, and send it all by registered mail with a list of the contents to the tax office. In this case, the tax office will have to register the individual entrepreneur and give a response also by mail.
It is important to understand here that, despite the fact that the activity will be carried out in another region or locality, taxes and other mandatory payments will need to be made to the accounts of the tax and state funds where the documents were prepared.
- Another way is that a future entrepreneur who is located in another locality can give a power of attorney to his friend, acquaintance or relative who lives in the place of registration of the future businessman, so that the latter can register an individual entrepreneur without his participation, but on behalf of him. Such a power of attorney must be notarized and certified only by a notary. There is no other way. This The best way, how you can register a private entrepreneur without personal presence.
- There are many lawyers and law firms that have branches and operate in various cities and other localities. Their location can be found on the Internet, or from various commercials on television and other media. mass media. Almost all branches of such legal companies are engaged in registration of individual entrepreneurs in all regions Russian Federation, and you can rely on them as professionals. It follows from this that any person who decides to carry out entrepreneurial activities can seek legal assistance from such branches, enter into an agreement for the provision of assistance and entrust the registration of entrepreneurship to professional lawyers.
It is important to understand that, thus, as stated above, you can make any changes to the documents, opening and closing the types of activities of an individual entrepreneur. These three methods can be used in the case when there is a change of residence of the entrepreneur.
Registration of individual entrepreneurs when there is no registration at all
There are cases when a person wants to become an individual entrepreneur, but he does not have permanent registration at all. These are rare cases, but they still happen; there is also a way out of this, and you need to adhere to the following algorithm of actions:
- first of all, you need to temporarily register in the locality where the individual lives, this will not be difficult, and you just need to contact the FMS;
- After temporary registration has been received, you need to find out the tax authority in charge of which the person’s residence address is located, and go to where you need to submit the appropriate application and submit the necessary documents.
It is important to know that the temporary stay of a person, a future entrepreneur, in a particular locality cannot become a problem in obtaining a temporary residence permit and subsequent registration with tax and state funds as an individual entrepreneur to carry out entrepreneurial activities.
For this case, you can also use postal services, issue a notarized power of attorney, or contact any branch of a law firm.
You also need to remember that if an entrepreneur who started his activity with a temporary registration has questions related to changes in his activities, or he decides to open a branch in another location, he will be tied to the tax authority where all the primary documents were drawn up.
Registration of a patent
The patent system, which provides preferential taxation, has some subtleties associated with the following problem. Those entrepreneurs who have received a patent must submit reports on the implementation of their activities to the body that issued it. And, as you know, such a permit is issued at the place of business, even if the businessman is registered in another region or locality. This also includes the functioning of branches, which also provide services in permitted types of activities.
To ensure that individuals do not have many questions regarding registration of patents, if they do not have registration at all, want to carry out permitted activities not at their place of residence, or open their own branch with hired employees, we can say the following. Everything can be arranged in the ways indicated above. Postal correspondence, execution of a notarized power of attorney, or the assistance of a competent lawyer will help here.
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Is it possible to open an individual entrepreneur not at the place of registration? This question worries many novice entrepreneurs who do not live where they are officially registered.
What address should an individual entrepreneur indicate in registration documents?
The legislation that regulates the procedure for registering entrepreneurs gives a clear answer to the question of whether it is possible to open an individual entrepreneur without registration. No, registration of an individual entrepreneur must be carried out only at his official place of residence indicated in the passport. At the same time, Federal Law 129 provides for some loopholes that allow you to register an individual entrepreneur not at the place of registration.
Why is the tax service so critical about the location of opening an individual entrepreneur? This is due to its special legal status. An entrepreneur remains an individual in the process of doing business and does not have a legal address like a company.
If an entrepreneur does not contact official representatives of regulatory organizations, then all legally significant notifications and requests will be sent to his registered address.
At the same time, an individual entrepreneur can conduct business in any Russian region, not necessarily by registration. But he will have to report and remit taxes in the locality indicated in the passport in the place of residence section.
This rule is relevant for those individual entrepreneurs who choose the simplified tax system or common system taxation. If there are employees, reporting to extra-budgetary funds is also submitted to the place of official registration of the individual entrepreneur.
The only exception is provided for individual entrepreneurs who decide to switch to UTII (except for those engaged in cargo transportation, distribution trade and other types of activities without a clear regional link). They will need to register, report and pay taxes at the place where they actually do business (location of a retail outlet or cafe, etc.).
In the patent taxation system, reporting is not submitted. A patent is acquired in each region in which the entrepreneur plans to do business.
Therefore, entrepreneurs on UTII and PSN only need to go to their hometown to open a business and then engage in activities in any region. By the way, it is not at all necessary to go to the tax office in person.
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Registration of individual entrepreneurs not at the place of registration: ways to solve the problem
Opening an individual entrepreneur not at the place of registration is possible only in one case - the entrepreneur does not have a permanent registration address. This fact will need to be documented by a photocopy of your passport.
The list of required documents for opening the status of an entrepreneur will also include an act confirming the place of residence of the businessman.
When opening a business at the place of temporary registration, its validity period must be at least six months.
If you have a mark in your passport with your residential address, then opening an individual entrepreneur not at your place of registration will not suit you. But you can register your business without a personal visit to the Federal Tax Service. This can be done both via the Internet and using Russian Post. An entrepreneur can also submit all documents through his authorized representative or using the services of legal companies, paying them a monetary fee for this.
To obtain the status of an individual entrepreneur, he needs to provide the Federal Tax Service with a photocopy of all pages of his passport, an application in the established form P21001, TIN, and a paid receipt of state duty in the amount of 800 rubles.
If an individual entrepreneur wants to switch to a simplified tax system, he must simultaneously submit a corresponding notification to the tax office. If the entrepreneur does not provide all documents in person with the simultaneous presentation of the originals, then the photocopies must be notarized.
To send documents via the Internet you will need an electronic signature. An entrepreneur can use the electronic signature of a notary if he does not have his own.
All will be reviewed within 5 days.
Documents confirming the assignment of individual entrepreneur status will be sent to the businessman’s residence address. These include OGRNIP, notification of tax registration, extract from the Unified State Register of Individual Entrepreneurs, notification of both the Pension Fund of the Russian Federation and Rosstat with statistics codes. In order for the tax office to send all documents to the place of actual residence, you need to attach a special application with the request stated in it to the registration documents (form No. 1A).
If the indicated options for registering an individual entrepreneur not at the place of registration are not suitable for some reason, you can open an LLC. Legislators are loyal to the information specified in the passport stamp of the founders.
The place of registration of an individual entrepreneur is one of the key issues that must be resolved before obtaining the status of an entrepreneur. Let's figure it out: which of the many tax inspectorates Do I need to submit an application using form P21001?
Registration of individual entrepreneurs at the place of residence
Most citizens of the Russian Federation have no problems with how to find out the place of registration of an individual entrepreneur. If an individual is registered and lives at the same address and intends to conduct business in the same locality, he needs to be sent to the local tax office. And only in major cities There are special tax inspectorates that deal with state registration. The Internet will help you determine the place of registration of an individual entrepreneur; to do this, you need to go to a special search form on the official website of the Federal Tax Service.
In a situation where the registration differs from the actual place of residence, it will be more difficult to determine the address of the place of registration of the individual entrepreneur. You need to know that, unofficially renting an apartment or living with relatives, an individual cannot count on opening an individual entrepreneur at this address, and not at the place of registration.
Registration of individual entrepreneurs at the place of residence
The Federal Tax Service allows the possibility of registering an individual entrepreneur at the place of temporary registration. This happens, in particular, if a citizen has been deregistered in one city, but he has not yet received registration at his new place of residence.
To register an individual entrepreneur at a location other than your place of registration, you must submit a temporary residence document along with application P21001, passport, Taxpayer Identification Number (TIN) and a receipt for payment of the state fee. It is important that the applicant has lived at the temporary registration address for at least six months. You should be prepared for the authenticity of the temporary registration to be verified tax authorities.
When filling out the P21001 application in our service, we also focus the attention of the future entrepreneur on the difference between the place of residence and the place of stay
Please note: registration of an individual entrepreneur not by registration is carried out only for the period of validity of the temporary registration certificate. It is in the interests of the applicant that this period be at least six months, although the law does not directly prohibit registration of individual entrepreneurs for a shorter period.
Foreign citizens and stateless persons also have the right to register an individual entrepreneur with the tax office at the place of residence - the address indicated on the residence permit or temporary residence permit. Individual entrepreneurs and refugees who have acquired temporary registration in Russia can register.
Foreigners, stateless persons and refugees need to keep in mind that as soon as the document that gives the right to temporary residence in the Russian Federation is cancelled, the individual entrepreneur registration certificate will also be cancelled. The Migration Service does not delay in submitting information to the tax office: problems with registration will result in the closure of the individual entrepreneur within 5 days.
Registration with the Federal Tax Service at the place of business
If an individual entrepreneur acts as a taxpayer under the general or simplified taxation system, then submit tax return he must go to the inspectorate at his registration address. As for the UTII and PSN regimes, this is a special case.
Accounting UTII payers is carried out at the place of business, and this address may differ from both registration and temporary registration. For example, an individual has registered as an individual entrepreneur in Saratov, temporarily resides in Moscow, and conducts business in Tula. In this case, the entrepreneur who has chosen UTII must contact the Tula Federal Tax Service, where he will be registered, submit a declaration and pay the imputed tax. The exception is for entrepreneurs specializing in passenger and cargo transportation, distribution or delivery trade.
Other individual entrepreneurs who are registered with the tax office by registration and who wish to conduct activities at a location other than their place of registration must, within 5 days, submit a notification of the transition to UTII to the Federal Tax Service Inspectorate that is in charge of the territory where the object of commercial activity is located.
If an entrepreneur expands his business by entering new regions, he must each time contact the territorial tax authorities to register as a single tax payer on imputed income. Thus, an entrepreneur on “imputation” can be taken into account by several tax inspectorates at once. Please note: this is not registration of an individual entrepreneur at the place of activity, but registration as a payer of imputed tax.
A similar scenario of interaction with tax authorities is assumed by the patent taxation system (PTS). The fact is that a patent is valid in a certain territory, and an application for a patent is submitted directly to the tax office at the place of its validity. Since 2014, this application has been allowed to be submitted along with documents for registration of an individual entrepreneur, provided that the place of registration of the individual entrepreneur and the place of activity coincide. If the individual entrepreneur did not immediately assess the prospects for working on the PSN, he is allowed to switch to this tax regime 10 days (no later than) before the start of application of the patent tax system.