In order to register as an individual entrepreneur, you need to send to tax office package of documents, which includes:
Application on form P21001 – 1 copy.
Receipt for payment of state duty - 1 copy.
Copy of identification document (passport) – 1 copy.
If you plan to work under a simplified taxation system, you can, together with these documents, immediately submit a notification to apply the simplified tax system in two copies.
Within 3 working days after receiving the documents, the tax office will register you as an individual entrepreneur or refuse if there are reasons or the documents are filled out with errors. After registration, the inspectorate will issue the newly created individual entrepreneur a notification of registration individual V tax authority and an extract from the Unified State Register of Individual Entrepreneurs. A certificate of registration of individual entrepreneurs on a tax form has not been issued since 2017.
Methods for sending documents
There are several options:
Personal visit to the tax office. You take the documents to the tax office at your place of registration, and pick up the completed documents there. In this case, your costs will be limited to the state duty of 800 rubles.
Mail. You send the documents to the tax office by registered mail with a list of attachments. The registration package of documents will also be sent to you by mail. Before sending the documents, you will need to have each of them certified by a notary, and this is an additional expense in addition to the state fee.
Sending through a representative. It is not you who submit the documents, but a representative who acts on your behalf under a power of attorney. In this case, application P21001 and a copy of the passport must be certified by a notary. You can collect documents from the tax office yourself or through a representative.
Registration of individual entrepreneurs online. This option is a salvation for those who actually live and plan to conduct business far from their place of permanent registration, which means they cannot appear in person at the tax office.
Registration of individual entrepreneurs online through the Federal Tax Service website
You submit all documents via the Federal Tax Service website electronically, and receive documents from the tax office in the same way. In this case, there is no need to go to the Federal Tax Service in person. But this option is only available to those who have an electronic signature, because... documents must be certified with digital signature when sent. If there is no electronic signature, you must first apply for its registration at specialized organization, and pay for it according to the organization’s tariffs (approximately 1,000 rubles).
In order not to issue his own digital signature, a future individual entrepreneur can contact a notary to certify documents with his digital signature for a fee - notaries have this right. In this case, registration documents will also be sent to the notary in electronic form.
Please note that there are two options on the Federal Tax Service website:
"Innings electronic documents for state registration of legal entities and individual entrepreneurs.” If you have an electronic signature and want open an individual entrepreneur online without a personal visit to the tax office, you need to choose this option. You will need to upload scans of your passport, payment receipts, application P21001, and send them, certified by digital signature.
“Filing an application for state registration of individual entrepreneurs and legal entities.” This option is not IP registration online. So you can only fill out and submit form P21001, that is, declare your intention to register as an individual entrepreneur. But this will not free you from the need to personally appear at the tax office with identification documents. Moreover, before sending such an application through the Federal Tax Service, you will need to pay the state fee at the bank or directly on the Federal Tax Service website. Without this, sending an application through the Federal Tax Service website will not be possible.
After submitting your application, you will receive a notification from the registration authority with an invitation to contact the tax authority within 3 days. If you do not appear at the Federal Tax Service within the specified three days, your application will be canceled and you will have to submit a new one.
Filling out an application on form P21001
All requirements for filling out are contained in Appendix No. 20 to Order of the Federal Tax Service of Russia No. ММВ-7-6/25@ dated January 25, 2012. You need to adhere to them in order to avoid mistakes and not be denied registration.
Use the free document preparation service “My Business” to complete the application in accordance with the requirements.
The form consists of 3 sheets with appendices A and B.
Russian citizens fill out the first two pages and both applications. The third sheet is only for foreign citizens and stateless persons, the rest let him through. It contains information about a document confirming the right of foreign citizens and stateless persons to reside in the territory of the Russian Federation.
The personal data of the future entrepreneur on pages 1 and 2 must be entered strictly in accordance with the passport data.
In Appendix A you need to indicate the main code of the type of activity and several additional ones that the individual entrepreneur plans to engage in. When choosing codes, you must be guided by the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2).
If there are many codes and one sheet A is missing, take another one, but do not indicate the code of the main activity again on it. And don’t try to specify as many additional codes as possible “in reserve.” Indicate those that you really plan to do, and you can add new ones at any time.
Keep in mind that the type of activity you indicate as your main one will determine the rate for insurance against industrial accidents if you hire workers.
Appendix B contains the applicant's contact information and confirmation of the accuracy of the information provided.
Preparation of registration documents for individual entrepreneurs in the “My Business” service
Using the free document preparation wizard, you will quickly and without errors prepare documents for individual entrepreneur registration. To do this, you just need to register in the service.
How does this work?
You enter your data into the form on the website. The system contains data control elements and provides hints.
The service automatically fills out documents and generates them in machine-readable form with a two-dimensional barcode. Documents are checked according to the official directories of the Federal Tax Service.
You print out the application, a receipt for payment of the state duty and a notification for the application of the simplified tax system (if necessary), and send them to the tax office in a convenient way.
When the tax office issues you the final documents, return to us to manage your individual entrepreneur’s accounting without hassle. Our service will help you calculate taxes and contributions, generate payment documents, fill out reports and send them to regulatory authorities electronically.
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be useful:
Internet accounting
How to conduct accounting for an individual entrepreneur yourself? Where to start and how to avoid fines.
Outsourcing
Full accounting, tax and personnel records. Including financial risks.
From 3,500 rub. per month
An individual entrepreneur is a form of business that is attractive due to its ease of registration and management. After receiving this status, you can engage in any business activity available to individuals. in Moscow occurs according to the standards established by Federal Law No. 129-FZ of 08.08.2001.
Who can open an individual entrepreneur in Moscow
Moscow, as the largest Russian metropolis, attracts many visitors from other regions. in the capital, and is it possible to conduct business here without Moscow registration?
We will answer the first part of the question below, but first about the address at which registration takes place individual entrepreneur. According to Law No. 129-FZ, registration of an individual as an individual entrepreneur occurs according to his permanent registration in the passport. And only if there is no registration in the passport, the entrepreneur’s address can be temporary registration in the capital.
Even if you order turnkey registration of an individual entrepreneur in Moscow, paying the registrars several thousand rubles, this provision of the law cannot be circumvented. But there is good news - it doesn’t matter where you register an individual entrepreneur, because you have the right to conduct business throughout Russia, regardless of registration.
Thus, registration of an individual entrepreneur in the Moscow tax office is possible only for those who are registered in the capital, as well as for those who do not have a residence permit in their passport, but have temporary registration in Moscow.
Documents for registration of an individual entrepreneur
In principle, if you decide to open a turnkey individual entrepreneur in Moscow, then you can safely skip this section, because specialists will prepare the registration documents for you. And for those who want to understand this procedure themselves, let’s say that there is nothing complicated here.
All you need to do is fill out an application to register an entrepreneur, make a copy of your passport and pay a state fee of 800 rubles.
An application for obtaining the status of an individual entrepreneur (form P21001) is completed on an official form approved by the Federal Tax Service. You can find an example of filling out an application, as well as the form itself for filling out in different formats.
In the application you must indicate your passport details, registration address and the types of activities you plan to engage in. Types of activities for form P21001 are encrypted with numbers called OKVED codes.
OKVED is an all-Russian classifier, and it contains thousands of digital codes (from 2 to 6 characters) for all types of economic activities. Despite this, it is quite simple to understand it, because the classifier has a strict hierarchy. You can learn more about the selection of OKVED codes and permitted types of activities of individual entrepreneurs from.
It is convenient to prepare a receipt for payment of the state duty of 800 rubles in the Federal Tax Service, because all details will be filled in automatically. And if you have an account on the government services portal, then you can pay the fee through it with a 30% discount, i.e. only 560 rubles. Just keep in mind that when paying online, you need to request a confirmation document from the bank through which the payment was made instead of a receipt.
Not only Russians, but also citizens of other states, as well as stateless persons can open an individual entrepreneur in Moscow for certain types of activities. In this case, the set of documents for registration is supplemented with a copy of the TRP (temporary residence permit) or residence permit (residence permit) at the Moscow address. A foreigner’s passport or identity card of a stateless person must be translated by a Russian notary.
Where to submit documents for registration of individual entrepreneurs in Moscow
The only tax office that carries out registration of individual entrepreneurs in the capital is the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow. Inspection address: Pokhodny Proezd, building 3, building 2.
Reception and issuance of documents on registration of individual entrepreneurs is carried out in Hall No. 2, which receives applicants on a shorter schedule than when registering an LLC. From Monday to Thursday you can contact us from 9.00 to 18.00, and on Friday from 9.00 to 16.45.
If this schedule does not suit you, then please note that documents for registration of individual entrepreneurs are also accepted at multifunctional centers. True, not all capital MFCs have concluded a corresponding agreement with the tax service, so you need to find out about this possibility in advance.
To do this, go to the official website “My Documents” in Moscow and find contacts of the nearest MFC. It is possible that this very center provides receiving and issuing services. registration documents, and you won't have to travel far.
An important point is that if registration of an individual entrepreneur occurs through multifunctional center, then the receipt must indicate a different BCC (especially for the MFC). If you pay the fee at the KBK for registration with the 46th tax inspectorate, then the center will not accept your documents.
Be sure to pay attention to this feature when generating a receipt on the Federal Tax Service website and select desired value KBK.
Methods for submitting documents
Their execution depends on which method of submitting documents you choose, as well as how much it costs to register an individual entrepreneur. When a future entrepreneur personally visits the 46th Federal Tax Service Inspectorate or MFC, application P21001 and a copy of the passport do not need to be certified by a notary.
If documents are sent by mail, or they are handed over by an authorized representative, then the applicant’s signature in form P21001 and a copy of the passport are notarized. The power of attorney for registration actions must also be notarized.
If you order registration of an individual entrepreneur in Moscow from professional registrars, then usually you will be accompanied to a notary, so it will not take much time.
In addition, registration of an individual entrepreneur without visiting the tax office or multifunctional center is possible if you have a qualified electronic signature. However there is one here important nuance, ignorance of which may lead to refusal to open an individual entrepreneur.
If you follow the letter of the law "On state registration", then the presence of an electronic signature frees the applicant from the need to certify his signature in form P21001 with a notary. But in addition to the application itself, you must also send a scanned copy of your passport in electronic form, but it must be certified by a notary.
How much does it cost to open a sole proprietorship?
Now let’s calculate how much it costs to open an individual entrepreneur in the capital. The registration price depends on several factors:
- who fills out the application P21001;
- how the duty is paid;
- who submits documents to the Federal Tax Service or a multifunctional center.
So, how much does it cost to open an individual entrepreneur in the most economical option? Only 560 rubles, provided that you prepare the documents yourself, submit them in person, and pay the state fee on the government services portal. But this, of course, does not always happen.
In the table we have collected approximate costs for the registration procedure for an individual entrepreneur in Moscow.
Of course, not all of these services are required. For example, you plan to prepare an application on form P21001 yourself, but send the documents by mail. In this case, in addition to the fee, you need to pay for notary services and postage, and a notarized power of attorney for the representative is not needed.
The most expensive option is to open a turnkey individual entrepreneur, when you only need a copy of your passport, and the registrars will do the rest. Such services will cost from 6,000 rubles, and if with a guarantee of registration, then even more expensive.
Documents confirming the status of individual entrepreneur
The processing time for your documents is three working days, regardless of where you submitted the application (to the 46th Federal Tax Service Inspectorate or the MFC). On the fourth working day, you should be sent a USRIP entry sheet in form No. P60009 and a TIN certificate, if you did not have one, to the email address specified during registration. The tax office or center issues paper documents only upon request, so please inform us about this when submitting your application.
If there are errors in the documents or violation registration procedure, then registration of an individual entrepreneur may be refused. If you apply again, you will have to pay the fee again, but from October 1, 2018, applicants will have the right to resubmit the P21001 application once using the same receipt.
An individual entrepreneur (IP) is a person who is engaged in business officially, but without education legal entity. He does not have to keep accounting records and open a bank account, but business risks fall on his personal property.
Any capable citizen (except for civil servants and military personnel) can become an individual entrepreneur. The procedure is quite simple.
How to register an individual entrepreneur
1. Decide on your activities
Do you bake cakes? Do you repair cars? Take a look at the All-Russian Classifier of Types of Economic Activities (OKVED) and find the code that corresponds to your type of occupation.
OKVED codes must be included in the application for registration of individual entrepreneurs: one main and several additional ones.
Additional codes will come in handy if you decide to expand or repurpose your business. It is illegal to make money from something that does not fall under the codes specified during registration.
To engage in some types of activities (medicine, transporting passengers, etc.) a license is required, and a number of areas are closed to individual entrepreneurs. For example, individual entrepreneurs do not have the right to sell alcohol and produce medicines.
2. Choose a tax system
The amount of taxes and the amount of reporting depends on it. Therefore, it is better to decide on it even before opening an individual entrepreneur.
There are currently five tax regimes in Russia.
- General taxation system (OSN or OSNO). Involves payment of VAT (18%), personal income tax (13%) and property tax (if any). This is one of the most complex systems - you can’t do it without an accountant. Suitable for entrepreneurs planning to cooperate with large organizations.
- Simplified taxation system (STS). Allows you to select the object of taxation: income (then the tax rate will be 6%) or income minus expenses (the rate will be from 5 to 15% depending on the region). This is the simplest and most beginner-friendly system. But only individual entrepreneurs who have less than one hundred employees and whose annual profit does not exceed 60 million rubles can use it.
- Patent taxation system (PTS). Introduced specifically for individual entrepreneurs who have less than 15 employees and profits of no more than 60 million rubles per year. Valid only for individual species activities. An entrepreneur simply buys a patent for a period of 1 to 12 months and keeps a book of income and expenses - no regular payments or declarations.
- Unified tax on imputed income (UTII). Applicable only for selected types of activities (Article 346.26 of the Tax Code of the Russian Federation) and not in all regions. UTII does not depend on profit. The tax is calculated using a special formula, which is influenced by the scale of the business (area trading floor, number of employees and so on).
- Unified Agricultural Tax (USAT). One more simplified system excluding VAT, income and property tax. Suitable for those who grow, process or sell agricultural products.
When registering an individual entrepreneur, the OSN automatically comes into force. You can switch from it to the simplified tax system or unified agricultural tax within 30 days, to the PSN - within 10, and to the UTII - 5 days. If you are late, you will have to wait for a new reporting period.
3. Prepare a package of documents
To contact the Federal tax service(Federal Tax Service) will need:
- Application on form P21001.
- Receipt for payment of state duty.
- Passport + its copy.
- Application for transition to the simplified tax system, PSN, UTII or Unified Agricultural Tax (optional).
- TIN (if missing, it will be assigned upon registration of individual entrepreneurs).
You can submit documents to the tax office in person or through a representative, or send them by registered mail with a list of the attachments. IN the latter case A copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.
4. Submit an application for individual entrepreneur registration
Application for state registration of an individual as an individual entrepreneur (form P21001) - the most important document in the whole package. Due to errors in it, they most often refuse to open an individual entrepreneur.
The application must be filled out in capital letters on a computer (font - Courier New, size - 18 pt) or in black ink and block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - registration address and passport details. The code of your subject of the Russian Federation and the code of your identity document can be found in the requirements for document processing, and the postal code can be found on the Russian Post website.
When filling out the application, do not sign on sheet B. This is done in the presence of a tax inspector.
Are you afraid of getting confused in the requirements and making mistakes? Use one of free services preparation of documents. There are many of these on the Internet now.
5. Pay the state fee
For this purpose, the Federal Tax Service website has a service “Payment of state duty”. First, select your payment type. Enter the full name and address of the payer. The details of the required tax office will automatically appear on the receipt.
Now you need to specify the payment method. To pay in cash, print and pay a receipt at any bank.
Registration of an individual entrepreneur costs 800 rubles. This is the amount of the state duty.
For cashless payment TIN number is required. You can pay online through a QIWI wallet or a Federal Tax Service partner bank.
6. Submit documents for registration with the tax office
An individual entrepreneur can build a business throughout Russia, but he will have to open an individual entrepreneur at the place of registration (registration).
You can submit documents for individual entrepreneur registration in person by visiting the tax office or MFC, or remotely:
- Through the service “Submission of electronic documents for state registration of legal entities and individual entrepreneurs” (an electronic signature is required).
- Through the service “Submitting an application for state registration of individual entrepreneurs and legal entities.”
The last method is the easiest. You only have to go to the tax office once to pick up documents about opening an individual entrepreneur.
7. Receive an individual entrepreneur registration document
After 3 working days, you will be given an entry sheet in the Unified State Register of Individual Entrepreneurs (USRIP). It will indicate the main state registration number individual entrepreneur (OGRNIP).
A paper certificate of registration of individual entrepreneurs is no longer issued.
Be sure to check the information in the received documents. If you find a mistake, ask the inspector to draw up a protocol of disagreements.
8. Register with extra-budgetary funds
The tax office must notify Pension fund(PFR) and Rosstat about the emergence of a new individual entrepreneur in Russia.
A certificate of registration with the Pension Fund and statistics codes will be given to you upon receipt of the Unified State Register of Individual Entrepreneurs (USRIP) sheet or sent by mail. If this does not happen, contact your local Pension Fund office yourself.
You must register with the Social Insurance Fund (SIF) within 30 days from the date of hiring your first employee.
9. Get a stamp, open a bank account, buy a cash register
All this is optional and greatly depends on the type of activity, but:
- Documents sealed have more weight in the minds of clients and partners.
- It is much more convenient to settle accounts with counterparties and pay taxes in non-cash form through an individual entrepreneur’s current account.
- In most cases, you cannot accept cash from customers without issuing a receipt.
That's it. Nine simple steps and you are an individual entrepreneur!
Hello! In this article we will look in detail at how to open an individual entrepreneur correctly, going through the entire procedure of filling out documents step by step, spending a minimum of time, money and nerves. We will analyze 3 options for preparing documents for individual entrepreneur registration, so that you choose the most convenient one for yourself. This is the most detailed instructions on the Internet!
Who can become an individual entrepreneur
A citizen of the country over 18 years of age can become an individual entrepreneur on the territory of the Russian Federation, if he is not a member of a municipal or public service. In addition, you will be denied registration if you were declared bankrupt less than a year ago.
How much does it cost to open a sole proprietorship?
To officially obtain the status of an individual entrepreneur, you need 800 rubles to pay the state fee.
But this amount can be increased to 7,000 rubles:
- If you do not submit all documents in person, you will need the services of a notary. They will cost from 400 to 1500 rubles.
- If you plan to deal with non-cash payments and bills, then you will need a bank. Its opening will cost from 0 to 3000 rubles.
- An individual entrepreneur has the right to work without a seal, but in practice there are many cases when it turns out to be far from superfluous (for example, for banking transactions). Its production costs from 500 to 1500 rubles.
- And the entire registration process can be placed under the control of specialized companies. The cost of their services depends on the region and usually ranges from 1000-5000 rubles. But we do not recommend doing this, because... Our article describes everything in detail and you can handle the procedure yourself.
So, to register as an individual entrepreneur you will need:
- Passport and photocopies of all its pages.
- TIN (if you don’t have one, you need it in parallel with registering an individual entrepreneur).
- Application for registration of individual entrepreneurs (Form P21001), one copy.
- Receipt for payment of 800 rubles of state duty.
- If necessary, an application for transition to the simplified tax system (Form No. 26.2-1), two copies.
In the article we will dwell in more detail on the registration application. This is where the main trouble is associated, and where unpleasant mistakes are most often made.
You can download all documents and sample forms towards the end of the article.
Choosing OKVED
These are the activity codes that you indicate when registering it.
You need to decide on your codes before filling out the registration application, as they will be useful there. The list of them is huge, and the law does not limit entrepreneurs in their choice.
You enter the main code first, which most accurately describes your future activities, and then select all that are more or less suitable.
- Download OKVED2
Even if you will not be involved in a certain industry at the beginning, but perhaps include it in your work later, its code is worth indicating. “They won’t ask you” for too long a list, but to add OKVED codes It can be a hassle after registering.
The main OKVED code will depend on:
- FSS insurance tariff;
- in some cases, the tariff tax rate;
- benefits provided for certain types of activities;
- the need for additional certificates and accreditations (for example, for entrepreneurs registering for the first time with codes 80,85, 92, 93, a certificate of no criminal record will be required).
Tax regimes for individual entrepreneurs
Before you finally decide on the tax regime, you need to calculate all the options, and only then make a choice. UTII and Patent will depend on the type of your activity, and OSNO and simplified tax system on profit.
|
BASIC |
USN (simplified) | UTII (imputation) | Patent |
| The base tax you are on if you have not made any other claims. Suitable for everyone, but far from the most profitable for small companies. | The most common tax for small businesses. Possible in companies with up to 100 employees. | Typically used in services and trade. Limited list of activities and cities to which the system is applicable. |
|
| Paid from income from your activities. | 6% is paid on all income - more profitable for small expenses; or 15% of profit (income minus expenses) - more profitable for large expenses if they are confirmed and taken into account. |
for an amount up to 50% of the amount paid to the Pension Fund. If there are no employees, the reduction is possible up to 100% | An entrepreneur buys a patent to conduct each certain type activities |
| Quarterly reporting | If you have no income, you don't have to pay | Tax will have to be paid even if there is no income. | |
| Once a year it is submitted to the tax book of income and expenses |
Keeping records is simple; the rate depends on the type of activity, number of employees, area and other parameters. Expenses are not taken into account. |
||
| No more than 100 employees. | No more than 15 employees | ||
If desired, the modes can be combined. Only the simplified tax system and the OSNO are not compatible; you will have to choose one of them.
It is best to start registering an individual entrepreneur immediately with a simplified procedure. Later you can switch to UTII or Patent without any problems.
Step-by-step instructions for opening
Below we will compare all 3 methods that will be discussed. They are all free, so feel free to use them.
| Service "My business" | Via bank "Dot" | On one's own |
| 15-20 minutes.
Quickly fill out documents. |
15-20 minutes.
You only waste time on calling and talking with the manager. |
From 2 hours. It’s long and tedious to fill everything out without automatic mode. |
| Clear understanding of the process | No need to delve into the process | It's easy to get confused and make mistakes |
| For free | For free | For free |
| There are profitable affiliate programs with banks | You cannot refuse to open a current account | If you need a current account, you will have to find a bank yourself |
| Automatic completion of addresses and codes | The main work will be done by specialists | You do everything by hand. |
Method 1: Registration of individual entrepreneurs via the Internet - “My Business” service
The service generates all the documents for you and you don’t have to fill out each one separately. This is a big plus!
First you need go to the “My Business” website and register.
This will take two minutes. Enter your name, email, phone number, come up with a password, and you can start registering as an individual entrepreneur. Filling out documents for registering an individual entrepreneur in “My Business” is free.
The service will clearly guide you and give you tips during registration. The entire procedure will take approximately 15 minutes.
Step 1: Enter personal information
Take out your passport and Taxpayer Identification Number. When filling out, please note that the place of birth (like all other items) is filled out strictly as indicated in the passport.
Step 2: Enter address details
First you will need to enter your address, autocomplete will prompt you with the correct spelling of street names and will automatically give you the postal code and code of your tax department.
Step 3: Select type of activity
The service greatly simplifies the selection of OKVED codes. It is enough to put one tick on the appropriate type of activity, and related codes will be automatically selected from all possible groups. If you selected OKVED manually, you would be faced with a long and monotonous reading of the entire list. We mark everything that is even remotely suitable, then you will definitely be asked to choose one main type.
Step 4: Select simplified taxation system (optional)
As a result, you will receive a completed application for switching to the “simplified” system, which you will only have to print, sign and submit to the tax office (you can do this right away, along with other documents). If you decide to refrain from switching to the simplified tax system, then you can simply not print this application.
Step 5: Open a bank account (optional)
The service will offer you a list of partner banks with a description of them advantageous offers. You can also select the “Other bank” item; you will have to contact the bank yourself. We have already prepared for you banks for opening a current account for individual entrepreneurs.
Step 6: Download and print documents, take them to the tax office
You will be able to download the already completed:
- application for registration of individual entrepreneurs;
- application for transition to the simplified tax system;
- receipt for payment of duty;
The service will also give you a cheat sheet (step-by-step instructions) with the address of your tax office where you need to submit documents. It will contain information on what to do with documents, how to submit them and what to do after registering an individual entrepreneur, etc.
After which you follow the instructions and thus do not make mistakes. As you can see, the service is good and convenient! Register and fill out documents.
Method 2: Registration of individual entrepreneurs through Tochka Bank
IN this method All documents will be prepared for you free of charge + a current account will be automatically opened at Tochka Bank (aka Otkritie Bank).
This method is not suitable if you do not plan to open your own current account at a bank.
Your actions when registering:
- Go to the bank's website;
- Leave your phone number;
- Wait for a call, all documents will be filled out according to your words;
- You meet with the manager, sign documents;
- Are you waiting for a letter from the tax office about the results of registration;
After successful registration of an individual entrepreneur, a bank account will be automatically opened. It's fast and convenient! Moreover, the conditions for opening a current account in Tochka are beneficial for entrepreneurs.
Method 3: Self-registration of individual entrepreneurs - step-by-step instructions
If you decide to go through the entire procedure yourself, routinely, then the procedure will be as follows:
Step 1. Fill out an application for registration of individual entrepreneurs (Form 21001).
- You can do it manually on a printed form or electronically, but keep in mind that if you choose to fill it out electronically, on Sheet B your full name and signature will in any case have to be written by hand (in black pen, in block capital letters). It is better to leave this space empty before arriving at the Federal Tax Service and fill it out in front of the tax officer. In many regions this is a requirement.
- Any other corrections or additions by hand on the printed application are not permitted.
- If you are not the one personally submitting the application to the tax office, then the signature must be certified by a notary (this service will cost approximately 500 rubles).
- There is no need to stitch or staple the sheets. Documents must always be printed on one side.
- If sheet 003 is not filled out, then you do not need to provide it.
Step 2. Pay the state fee.
Step 3. Make photocopies of your passport (with registration) and TIN.
Step 4. Fill out an application for the simplified tax system (in two copies) if you have chosen this type of taxation. You can submit it immediately or within a month after registration.
Step 5. Take the documents to the registration authority.
Step 6. Return after three business days for results.
As you can see, you will have to fill out everything on the computer yourself, which is not very convenient. So use the first ones are better 2 ways!
Samples of completed documents
Below you can view and even download sample documents for individual entrepreneur registration.
Sample application for registration of individual entrepreneur
It looks like this:
- Download a completed sample application for opening an individual entrepreneur (P21001)
- Download a blank application form to fill out yourself
Sample receipt for payment of state duty
Looks like this:
- Download a sample receipt (Excel format)
- Sample receipt for payment of state duty (PDF format)
Sample application for transition to simplified tax system
It looks like this:
- Sample application for simplified tax system (PDF format)
- Download a sample application for the simplified tax system (Excel format)
How and where to pay the fee for registering an individual entrepreneur
For 2017-2018, the state fee for registering individual entrepreneurs is 800 rubles. It can be paid at Sberbank. What it looks like and a sample of it is above.
You can find out your tax office details at the branch itself or on the website nalog.ru. The KBK code depends on whether you will submit an application to the Federal Tax Service or to the MFC. 18210807010011000110 and 18210807010018000110, respectively.
Some branches of the Federal Tax Service have installed payment terminals, which simplifies the payment of state duties, since this can be done directly at the tax office.
We bring completed documents to the tax office
So, the documents have been collected, it’s time to take them to the tax office. Let's check the list:
- Application for state registration of individual entrepreneurs.
- Photocopies of all pages of the passport.
- Photocopy of TIN.
- Paid receipt of state duty.
- If you switch to the simplified tax system - a corresponding statement.
- If you are not a citizen of the Russian Federation, a photocopy of your residence permit or temporary residence permit.
- If the actual postal address differs from the registration - Form No. 1A.
You can take the documents directly to the tax office, which you indicated when filling out the documents.
As confirmation of receipt of the documents, the Federal Tax Service will issue you a receipt. Please note that even if registration is refused, neither the documents submitted for registration nor the state fee paid will be returned.
If you cannot take the document in person
If a third party, and not you yourself, will submit and receive documents from the tax office, then you must:
- Fill out and have the power of attorney certified by a notary.
- Also certify a copy of your passport and your signature on the application.
If you send documents by mail, this should only be done in a valuable letter with an inventory.
Receiving documents from the tax office
Review of documents by the Federal Tax Service will take 3 working days (previously it was 5), after which you will be successfully registered as an entrepreneur or receive a refusal.
At the tax office where the documents were submitted, you will be given:
- OGRNIP (Certificate of state registration of an individual as an individual entrepreneur).
- Unified State Register of Entrepreneurs (Extract from the State Register of Individual Entrepreneurs).
- Form 2-3-Accounting (Notice of registration with the tax authority).
- Depending on the branch, a notice of registration with the Pension Fund of the Russian Federation, a certificate of registration of the policyholder with the Compulsory Medical Insurance Fund, and a notice of assignment of statistics codes from Rosstat may also be issued. If all or part of these documents were not given to you by the tax office, then you will have to obtain them yourself.
If you put the appropriate mark on sheet B, then the documents from the tax office can be sent to you by mail. They will be sent to your registration address. To receive letters to your actual address, you need to submit an application in Form No. 1A.
What to do after registration
The documents have been received, the registration of the individual entrepreneur with the tax office has been successful.
- Check your details at Nalog.ru.
- Register with statistics, PF and for some types of activities with Rospotrebnadzor (depending on your OKVED, the list of codes for which registration is required can be downloaded Here). The tax authorities do not always register an entrepreneur. Although it is generally accepted that you will be automatically registered with the Pension Fund and statistics, in reality this often does not happen, and you will have to do everything yourself. If you have employees, you will have to register for a pension. Read more about processes.
- If necessary, order a print. Individual entrepreneur in Russian Federation can work without a seal, but in many situations it is indispensable (for example, during regular banking operations), in addition, the presence of a seal will help in the future to save on certification of signatures by a notary. You can order it from any of the many companies producing seals and stamps, providing:
- photocopy of TIN;
- on one sheet of paper a copy of the passport and registration;
- photocopies of OGRN and USRIP.
- If you plan to receive non-cash payments, you should open a bank account. You will need the same documents as for making the seal.
- If necessary, purchase and register with the tax authorities.
Why may they refuse to open an individual entrepreneur?
Registration of an individual entrepreneur may be denied if:
- Not all documents are presented or in the wrong place.
- Errors or false information were found in the documents.
- IP is already registered or less than a year ago he was declared bankrupt.
- Registration is prevented by a court verdict, and there is a ban on entrepreneurial activity.
If you receive a refusal, you can appeal it to the Federal Tax Service. Only after this can you go to court, but such a procedure will be quite expensive. It is much cheaper and faster to submit documents again and pay the state fee.
What does individual entrepreneur status give?
- This gives greater freedom both in the provision of services and in cooperation with other companies. A company providing services is more likely to enter into an agreement with an individual entrepreneur than with a simple individual, because the relationship with the latter can always be designated as labor, with additional taxes being assessed to the employer.
- You pay your own taxes and contributions to funds, which means you manage your income yourself.
- You are responsible before the law with your property. Therefore, individual entrepreneurs should always be careful and not get into debt.
Pros and cons of an individual entrepreneur relative to a legal entity (LLC)
Answers to frequently asked questions
Is an individual entrepreneur allowed to change the name?
An individual entrepreneur has the right to come up with any name that does not infringe on the rights of another registered company, but only the individual entrepreneur’s full name must be used in documents.
Is it possible to register an individual entrepreneur not according to registration, but at the address of residence?
This option is only possible if you do not have a permanent residence permit, but a temporary one is given for a period of more than six months. After registration, you can engage in entrepreneurial activity anywhere in the Russian Federation.
Does an individual entrepreneur count his pension experience?
Yes. It starts from the day of registration and does not depend on the income of the entrepreneur.
Can an individual entrepreneur make entries in his work record?
Theoretically possible, but pointless. An individual entrepreneur has the right to hire himself, enter into an agreement with himself, and include this in work book, but also pay for themselves pensions and insurance deductions as an employee, which in practice is too expensive.
Can an individual entrepreneur get a job as an employee for another company?
Yes, it can. This will not affect your taxes as an entrepreneur, and the employer is not at all required to know that you have your own business.
Is it permissible for an individual entrepreneur to register with a temporary registration?
It can only when the passport does not indicate a permanent residence address. Even if you are registered in another city, you can send documents by letter. In the future, you will be able to conduct your activities in any city, regardless of registration and place of registration of the individual entrepreneur.
Does an individual entrepreneur need a special TIN, different from the TIN of the employee?
No, an individual entrepreneur acts according to his TIN, regardless of when and where it was assigned. Each citizen has one TIN for life.
Do I need to rent a room?
Only if you need it for work. An individual entrepreneur can carry out his activities from home.
Conclusion
Congratulations, you are an entrepreneur! If the instructions helped you, share them on social media. networks and read other articles on our site. We talk in detail about all aspects of business and always try to help our readers.
Good luck to you and your business!