When registering an individual entrepreneur, is a certificate issued? Is it possible to get a duplicate? Legal force of the certificate

25.09.2019

Certificate of state registration individual entrepreneur - important document in his business activities. It is he who confirms the fact that an individual has legalized his business. However, in 2018, not all individual entrepreneurs may have such evidence. Let's figure out when the merchant receives it and whether you need to panic if, after registration, the tax office issued you some other documents.

What is a certificate of state registration of individual entrepreneurs?

This is the name of the document on state-issued letterhead, which was issued to the individual entrepreneur after registration. This is exactly what it was, and for those who already have it in their hands, it remains the main confirmation of their status.

In 2016, the Federal Tax Service (FTS) of Russia abolished this form; in 2017, innovations began to take effect. This way, tax authorities simplified the registration of individual entrepreneurs and saved budget costs on printing documentation. Since then, the status of an entrepreneur has been confirmed by the Entry Sheet of the Unified State Register of Individual Entrepreneurs (USRIP). Similar changes occurred with registration legal entities. Now they are also given not a certificate, but a Record Sheet of the Unified State Register of Legal Entities (USRLE).

However, those who have a certificate do not need to run to the inspectorate to exchange it for a record sheet. For them, the existing certificates retain legal force, except in cases where the document is lost or requires replacement. But if you need to get it again or exchange it, they will give you not a new certificate in return, but a Unified State Register of Entry Sheets or Unified State Register of Legal Entities.

Entrepreneurs often believe that it is these documents that give them the powers arising from the status of an individual entrepreneur. But that's not true. The powers arise from the legal capacity of the entrepreneur, which he acquires from the moment of state registration. And the document only confirms this legal capacity.

What does the individual entrepreneur registration document look like and what mandatory details does it contain?

The certificate contains the following information:

name of the document - Certificate of State Registration individual as an individual entrepreneur;
information about making a record of individual entrepreneur registration in the Unified State Register of Individual Entrepreneurs;
Full name IP;
date of entry into the Unified State Register of Individual Entrepreneurs;
entry number in the Unified State Register of Individual Entrepreneurs, also called OGRNIP;
name of the Federal Inspectorate tax service(IFTS), where the state registration of individual entrepreneurs was carried out;
position and signature with transcript of the Federal Tax Service employee;
seal of the Federal Tax Service;
series and number.

This is what a certificate of state registration of an individual entrepreneur looks like, which was issued before 2017

Are the individual entrepreneur registration certificate and the Unified State Register of Entrepreneurs (USRIP) entry sheet equivalent?

Yes. An individual entrepreneur registered before 2017 can confirm his authority with both a certificate and a USRIP Record Sheet. Those who became individual entrepreneurs later have no choice - only a registration sheet.

In practice, a document is usually needed when drawing up contracts, additional agreements to them, acts, invoices and other documents where the information contained in it must be indicated:

FULL NAME.;
OGRNIP;
information about the Federal Tax Service, which registered the individual entrepreneur.

This is what the Unified State Register of Entrepreneurs record sheet on state registration of an entrepreneur looks like

To check the eligibility of an entrepreneur, you can do without these papers. All you need to do is use the service “Business Risks: Check yourself and your counterparty” on the website of the Federal Tax Service of Russia. All the necessary information about the individual entrepreneur is there. If he has officially ceased activity, this will also be displayed.

Certificate of registration with the tax authority

This is a separate document that is issued to all Russian taxpayers, including foreigners, stateless persons and non-residents of the Russian Federation, which may include Russians who spend more than 181 days a year abroad, entering into tax legal relations with Russian state or already in them.

For example, if a non-resident buys real estate on the territory of the Russian Federation or, as an individual, enters into a civil law agreement with a Russian company, under which he carries out activities remotely, while physically remaining in the country of origin, he must pay taxes in Russia, and for this purpose he must be registered with the tax authorities. Moreover, first he must stand on tax accounting, and then acquire registered and taxable property, get a job, enter into a civil contract, etc. However, it is also possible that the employer or counterparty under a civil contract in the process will take care of registering it with the tax office formalization of appropriate relationships.

This paper is commonly referred to as a certificate of assignment of an individual taxpayer number (TIN).

When a citizen becomes an individual entrepreneur, he uses the same TIN that he previously received as an individual; he does not need and is not entitled to a separate TIN.

The TIN certificate contains the following data:

Title of the document;
Full name of the citizen;
date of birth;
Place of Birth;
information about registration with the tax authority;
date of registration;
position and signature with a transcript of the Federal Tax Service employee indicating the number of the inspection where registration was carried out;
seal of the Federal Tax Service;
series and number.

Sample certificate of registration of an individual with the tax authority (on assignment of TIN)

How can an individual entrepreneur obtain certificates of registration and TIN assignment?

Both documents are issued in the following cases:

Primary during tax registration and state registration.
Repeatedly in case of loss, deterioration or change of personal data.

If a citizen does not have a TIN, he must start by obtaining one.

To do this, just contact the tax office with the following set of documents:

passport;
application in the prescribed form.

You do not need to pay anything when you first receive a TIN. The tax office should issue the finished certificate in five working days.

If a person does not have a TIN and is getting a job for the first time, the employer will take care of assigning him a TIN. The certificate will be issued to such an employee at the accounting department after they receive it from the tax office.

To get a registration sheet, you first need to become an entrepreneur. To do this, submit to the tax office:

passport;
application in the established form for individual entrepreneur registration;
receipt of payment of state duty in the amount of 800 rubles.

You must apply strictly at your place of residence. Depending on the city, registration may be handled by the same tax office where the person is registered, or by a separate inspection, as, for example, in Moscow.

The author of these lines received a Russian Taxpayer Identification Number (I was originally a citizen of another state) at the beginning of the 2000s at my first place of work in Moscow. The employer, whose office was located in the center of the capital, took on all the troubles. But I was registered by the district tax office at my place of residence registration in the north-east of Moscow. But when I registered an individual entrepreneur in 2009, I had to contact the Moscow 46th tax office. In it, I registered the termination of entrepreneurial activity in 2016. My wife, who also moved to Russia from neighboring countries, received a TIN from the tax office closest to her home at a time when in the capital she was only registered with the migration authorities as having arrived in the Russian Federation for a short time foreigner.

When you receive documents again, you will have to pay a state fee, which is 300 rubles for a certificate of TIN assignment, 200 rubles. for the Unified State Register of Entrepreneurs (USRIP) entry sheet if the document is provided within five working days and 400 rubles. when providing an extract from the Unified State Register of Individual Entrepreneurs urgently - on the next business day.

In all cases, documents can be submitted to the Federal Tax Service in three ways:

Apply in person.
Through a trusted person.
Send by mail.

Validity

Both documents are issued indefinitely and their validity period is unlimited.

However, they may lose their power early for the following reasons:

Lost document.
Making it unusable.
Changing the personal data contained therein.

In all these cases, you will have to obtain a new document. At the same time, the TIN and OGRNIP will remain unchanged.

The situation is similar with the USRIP Record Sheet. Blank form of the Unified State Register of Entry Sheets

The situation when it is not necessary to regularly re-issue the individual entrepreneur registration certificate or the Unified State Register of Entrepreneurs record sheet is fraught with the temptation to use these documents even after state registration of the termination of business activity. After all, they remain in your hands after the procedure is completed. But it’s better not to be naughty like that. After all, it is easy to check the relevance of information about individual entrepreneurs using the already mentioned free service“Business risks: check yourself and your counterparty” on the website of the Federal Tax Service of Russia. And data on the termination of business activity is also available in this service.

In 2014, I applied for a German visa. At the visa center of the German Embassy in the Russian Federation, I presented a certificate of state registration of the individual entrepreneur as confirmation of my ties with Russia. After the termination of entrepreneurial activity, the individual entrepreneur registration certificate issued in 2009 remained in my hands. But I won’t cheat with it, in particular, when applying for the next Schengen visa. The prospect of being rejected because of deception and being banned from entering Europe for several years does not sit well with me.

Are duplicates issued if documents are lost?

Yes, they are issued. To do this, as already mentioned, you need to pay a state fee and contact the Federal Tax Service with a minimum package of documents: an application for the issuance of a new certificate of assignment of a TIN or a USRIP entry sheet, including in place of a lost or damaged individual entrepreneur registration certificate, and a passport.

Do I need to change it when changing my last name and other personal data?

According to the law, an entrepreneur does not have to contact the Federal Tax Service and make changes to the Unified State Register of Individual Entrepreneurs when changing personal data:

surname;
surname;
passport details;
residence registration address.

This information is transferred to the tax office automatically from the Main Directorate for Migration of the Ministry of Internal Affairs of the Russian Federation.

The situation is similar with tax accounting individuals.

However, there are situations when the transfer of information is delayed. And for an individual entrepreneur, especially if he is active, special meaning ensures that all information in the Unified State Register of Individual Entrepreneurs is relevant and does not raise unnecessary questions.

Therefore, it would not be superfluous to play it safe and request an extract from the Unified State Register of Individual Entrepreneurs to check whether it contains outdated personal data. An electronic statement is sufficient, which can be obtained instantly and free of charge on the Federal Tax Service website. If everything is in order, it is enough to receive a fresh entry sheet from the tax office with new data.
Waiting for an electronic extract from the Unified State Register of Individual Entrepreneurs when requested on the website of the Federal Tax Service of Russia

If the data in the Unified State Register of Individual Entrepreneurs is outdated, you can speed up updating it yourself.

To do this, you need to submit an application to the tax office in person, through a representative with a power of attorney, by mail or through the Federal Tax Service website using form P24001 (download the form). The new Unified State Register of Entry Sheets will be ready within five days after its submission.

But it is very advisable to obtain a certificate of tax registration when changing your last name, first name, patronymic, gender or all together with new data - in order to avoid confusion. To do this, an application form 2–2 Accounting is submitted to the Federal Tax Service (download the form). The certificate with new personal data will be ready within the same five days, but if you are lucky, you can receive it directly on the day of your personal application. You can submit documents and receive a completed certificate by mail or through a representative with a power of attorney.

Since 2017, not a single aspiring entrepreneur will receive the coveted certificate of registration of individual entrepreneurs, since it has been cancelled. Now the Federal Tax Service provides citizens with an ordinary USRIP entry sheet. This document has equivalent legal force and equally confirms the fact of making an entry in the state register. However Previously issued certificates are still valid! That is, persons who became entrepreneurs before and after 2017 can operate with different documents, so we will consider both of them.

Why were the certificates canceled?

The measures taken to replace papers will help save money from the budget spent on the hologram and the security form on which the individual entrepreneur certificate was previously issued. However, the main goal of replacing the certificate is to improve the electronic interaction between the Federal Tax Service and citizens within the state. registration of individual entrepreneurs, legal entities and farms. In other words, the fewer documents you need to issue after registration, the faster the process itself will happen.

Attention! Certificate forms issued before 2017 are still valid. They have the same legal force and can be applied under the same conditions as before. Holders of the form do not need to replace it with a recording sheet; their rights are protected by the previous document.

Sample of individual entrepreneur certificate

Certificates of state registration of an individual as an individual entrepreneur were issued on secure forms with official seal - P61003. And the USRIP entry sheets, which have been issued since 2017, are printed on ordinary A4 sheets. However, despite the differences appearance, both documents are absolutely equivalent.

You can see what a citizen’s registration certificate as an individual entrepreneur looks like in the sample presented below. You need to know it by sight, since entrepreneurs registered before 2017 can still use the document now.

Legal force of the certificate

According to the legislation of the Russian Federation individual entrepreneur acts on the basis of its legal capacity, that is, the right to carry out commercial activities and subsequent receipt of profit is assigned to the businessman at the time of registration with the Federal Tax Service. The same time when an established businessman receives registration documents.

Many businessmen believe that the individual entrepreneur registration certificate gives them authority, but this is a misconception. No registration document can confer rights on an entrepreneur. This is what any lawyer providing legal advice will tell you.

Questions regarding paperwork arise due to the analogy with legal entities. They cannot act independently, since an organization can be formed by several co-founders. All rights, obligations and shares in the capital are distributed between them by the charter of the enterprise, therefore in many contracts, acts and similar papers from legal entities you can find the wording “... acting on the basis of...”.

Details and their application

Without a certificate of registration as an individual entrepreneur, you cannot engage in business; this is punishable by the law of the Russian Federation by imposing fines. The document may also be requested by counterparties who need to check the fact of registration of a businessman and the reliability of a future transaction. The individual himself also needs it, because it contains all the important details that may be needed in the process of entrepreneurial activity:

Full name of the business entity;
date of entry of information into the register;
serial number of the form;
name of the body that carried out the procedure;
registration number(OGRNIP), under which you can find all the initial information about the individual entrepreneur and changes made to the register.

If we take the same invoice, then according to the Tax Code of the Russian Federation, the entrepreneur is obliged to indicate in it the details of the certificate of state registration of the individual entrepreneur. It is also impossible to sign a simple agreement between partners without such details.

The certificate and the record sheet are equivalent

The USRIP entry sheet replaces the certificate of state registration of individual entrepreneurs in all respects. It looks less reliable, but has the same significance, that is, it can be referenced to prove the fact that information about the entrepreneur was entered into the Unified State Register of Entrepreneurs.

Attention! Persons registered in the Unified State Register of Individual Entrepreneurs since 2017 indicate in invoices, acts, contracts and any other documents the details from the Unified State Register of Individual Entrepreneurs registration sheet. It also contains the OGRNIP, the date and name of the Federal Tax Service, which carried out the registration of the individual entrepreneur, and the full name of the individual.

How to get a record sheet

Only the Federal Tax Service can register citizens as business entities. You should apply for the coveted status of an entrepreneur to the authority located at the applicant’s place of residence. However, not all branches are authorized to carry out state registration; for example, in Moscow there is only one such branch - the 46th.

Find out the list of departments located at a specific address and authorized by the state. Registration is available on the Federal Tax Service website.

The list of documents for registration of an individual entrepreneur includes:

If it is not the applicant himself who applies to the tax authority, but his representative, the tax authorities will require that he show them a notarized power of attorney confirming the transfer of authority to an outsider.

You can submit documents not only in person, but also by mail with a specified list of attachments. You can also register a business online through a specially developed service of the Federal Tax Service. But for this you need to be the owner of a personal electronic signature.

The decision is made within 5 days, after which you need to return to the tax office for registration documents. You must have with you a passport and a paper with a mark on the acceptance of documents, issued by the registrar on the day of their submission.

Until 2017, after opening an individual entrepreneur, businessmen were given:

certificate of state registration of individual entrepreneurs;
notice of assignment of TIN (if not previously issued);
notification of registration with the Federal Tax Service as a taxpayer.

Since 2017, for the first time, registered businessmen will be given:

record sheet from the Unified State Register of Individual Entrepreneurs;
notice of assignment of a TIN (if it has not been assigned previously);
Certificate of individual entrepreneur on tax registration.

Obtaining a certificate after loss

Since the certificate of state registration of an individual entrepreneur has been cancelled, it is not possible to obtain the document again. No one will issue a duplicate of a previously received form if it is lost.

Don't panic! There is absolutely no need for a duplicate. If you have lost your individual entrepreneur registration certificate, it is enough to obtain an extract from the Unified State Register of Entrepreneurs containing information about all latest changes entered into the register. This paper is enough to find out under which OGRN the counterparty is registered and to check its reliability.

How to obtain an extract from the Unified State Register of Individual Entrepreneurs (USRIP)

You can get an extract in several ways:

in the tax service;
on the Federal Tax Service website;
through intermediaries.

To apply to the Federal Tax Service, you need to prepare 2 copies of a freely drawn up application, a receipt for payment of the state duty (200 rubles per copy) and a written power of attorney for the representative, if he goes to the tax office instead of you.

It’s even easier to get an extract on the Federal Tax Service website. For this:

go to the special section;
log in;
if you don’t have an account yet, go through the simplified registration form;
click on the wording “Submit a new request”;
enter your OGRN or INN, you can find them out right away;
Confirm that you are not a robot;
create a request by clicking on the appropriate function.

The completed extract will appear in the list of your applications. It has legal force because it is certified by an electronic signature of the Federal Tax Service. This is both good and bad, since you can open a file with an electronic signature only on a computer with software Crypto Pro 3.6 version and higher.

An individual entrepreneur registration certificate is documentary evidence that a businessman is officially registered as an individual entrepreneur. This certificate must be issued in form P61001, which provides for the following information:

Last name, first name and patronymic of the individual entrepreneur;
Series, numbers and dates of issue of passport;
ORGNIP (main state registration number).

The application also indicates the name of the INS and the position of the registering person. The document must bear his signature and the seal of the Federal Tax Service Inspectorate.

Document appearance

Why do you need a registration certificate?

Official registration of an Individual Entrepreneur is the most important condition for conducting business activities. If this activity is carried out by an unregistered person, he may be held accountable (both administrative and criminal) and pay fines in accordance with the Tax Code of the Russian Federation.

Moreover, when registering as an individual entrepreneur, a businessman receives certain rights and obligations, namely:

The right to conduct any legal activity;
The right to obtain a state license;
Obligation to pay taxes;
The right to provide jobs;
Obligation to pay contributions for employees in Pension Fund, Social Insurance Fund, and Migration Service;
Obligation to pay personal income tax for employees.

Who can get a certificate

The following categories of citizens can receive this document:

Citizens of the Russian Federation;
Foreign citizens and stateless persons who permanently or temporarily reside in Russia;
Minors (subject to the provision of notarial consent of the parents, a copy of the marriage certificate, a copy of the decision of the guardianship authority or the court recognizing this citizen as legally competent).

The following cannot obtain a certificate:

Already registered individuals. Repeated registration is prohibited, and if a businessman wants to change something, he will have to adjust it already existing documents. However, as an alternative, he can deregister and register again. No special requirements for the period between deregistration and new registration not provided.
Persons who are prohibited from conducting business activities by a court decision;
Persons whose activities have been forcibly terminated (if 12 months have not passed from the date of termination);
Bankrupts;
Persons with a criminal record for certain crimes, indicating the following educational or educational activities;
Civil servants, people's deputies, etc. However, these individuals can register, risking their position in a government organization.

How to obtain a certificate of registration of individual entrepreneurs

To obtain this certificate, an entrepreneur must correctly prepare and execute copies and originals of certain documents, including:

Statement;
Copy of TIN;
Copy and original passport;
Receipt for payment of state duty;
Application for transition to a specific taxation system (if OSNO is not chosen).

If a foreigner registers an individual entrepreneur, he must additionally provide;

a copy of a temporary residence permit or residence permit, while minor citizens are required to have documents recognizing them as legally capable - a court decision, parental consent or marriage certificate.

If an entrepreneur intends to carry out educational or educational activities, he must provide a certificate of good conduct or a certificate of criminal record with the commission’s decision on admission to this activity.

However, before filling out the application, each individual entrepreneur must select the necessary OKVED codes. You can even include in their list those codes that you do not intend to operate with, at least in the near future. The only factor that needs to be taken into account when choosing codes is their compliance or non-compliance with the tax system you have chosen. After selecting the types of activities, the entrepreneur can begin filling out the application.

How to fill out the registration application

In order to fill out and submit an application, an entrepreneur can fill out a special form P21001, which is easy to find and submit on the Internet, or use the official online service. To use it, however, registration with the tax authority is required. Moreover, this service is under development, so the most simple option You will be able to download and fill out the application yourself. This can be done either manually (printed letters and a black pen are used) or in electronic format (Courier New, 18 font is used).

At the same time, the entrepreneur must carefully monitor the following points:

The passport number must be entered with two spaces;
The email address is indicated only in case of online registration;
If sheet 003 is missing, filling it out becomes optional;
The full name of the entrepreneur on the second sheet must be written manually;
The document requires firmware, numbering and a special firmware sticker with a signature and indication of the applicant’s surname and initials.

If you are going to submit your application in person, this is where you complete your application.

But if you intend to send documents by mail, the signature must be notarized (in this case, you should not do the firmware, this will be done by a notary). If the application is transferred through a third party, the entrepreneur will need to issue a notarized power of attorney for it.

Remember, if you do not have an identification number, you will need to fill out an application for one at the same time as submitting your individual entrepreneur application. In such a situation, the number field should be left blank. It should also be noted that the entire registration procedure in this case will take a little longer.

Submitting documents for registration

After collecting everyone necessary documents, they must be taken to the tax service at the place of registration of the entrepreneur. If this is difficult to do for some reason, the documents can be sent by mail (in which case you will need the services of a notary) or a power of attorney can be issued. It should also be noted that if you are unable to come for the certificate in person, it will be sent to your registration address or given to an authorized person.

Deadlines for obtaining and cost of a certificate of registration of individual entrepreneurs

Within 5 working days, the entrepreneur will receive a certificate in any case or will be notified of a refusal. Last option possible in the following cases:

If the potential individual entrepreneur has not collected all the necessary documents;
If the person submitted them to the wrong inspection;
If errors were made during the application process;
If the person is not on the list of those who can obtain registration.

If you are refused, the state fee will not be refunded. If registration is successful, in addition to the certificate, you will receive an extract from the Unified State Register of Individual Entrepreneurs, a notice from the Pension Fund and the Social Insurance Fund, and a notification about the assignment of statistics codes.

As for the cost of the individual entrepreneur registration certificate, it is relatively small and consists of payment of the state fee (800 rubles) and notary services (if necessary).

Replacement of the individual entrepreneur registration certificate

In general, the need for replacement may arise only if the name of the entrepreneur changes. If your address, passport details, etc. have changed, you do not need to change the certificate. If you want to change these types of activities, you must notify the tax service about this and submit a corresponding application and copies of the identification number and OGRNIP. It should be emphasized that even in this case, the changes will be noted in the Unified Register, but not in the certificate.

If you need to change your full name in a document, you need to provide the following documents to the tax service:

Statement;
A copy of the identification code;
A copy of your passport;
A copy of the registration certificate;
A copy of the document that confirms the change of last name, first name, patronymic.

In general, obtaining a certificate of registration of an individual entrepreneur is not difficult. If the entrepreneur has collected all the necessary documents, the likelihood that the procedure will go smoothly is very high. Moreover, it also plays into the hands of registrants that notarization of signatures has recently been abolished. Of course, the procedure for submitting documents, their list and requirements may change, however, the tax service must inform about all innovations in the procedure.

Certificate of state registration of an individual as an individual entrepreneur - a document reflecting an important requisite of an individual entrepreneur - OGRNIP. Previously, it was issued to all individual entrepreneurs, but on January 1, 2017, Federal Tax Service order No. ММВ-7–14/481@ came into force, which canceled the certificates that had become customary. Now the businessman is given a sheet of entry from the Unified State Register (USRIP). Let's take a closer look at this novella.

General provisions

To conduct business activities without creating a legal entity and legally, a citizen must register as an individual entrepreneur. Without this registration, any business activity of an individual will be illegal and subject to suppression. Confirmation of permission to engage in individual business until 01/01/2017 was recorded with a registration certificate.

Previously, after registration with the tax authority, an individual entrepreneur was issued a certificate of state registration

Currently, the certificate for both the private entrepreneur and the company has been cancelled. But this does not mean that the registration itself is canceled. It’s just that there are fewer strict reporting forms in the area of registering an entrepreneur.

The cancellation of the registration certificate is another step towards the transition to document flow between the entrepreneur and the fiscal authorities in electronic form. However, it is still impossible to completely eliminate conventional paper-based documents.

Instead of a registration certificate, a pre-existing form of extract from the Unified State Register is issued - the Unified State Register of Individual Entrepreneurs (USRIP) entry sheet in form 60009.

An extract from the Unified State Register of Individual Entrepreneurs is currently issued to individual entrepreneurs instead of a canceled registration certificate

Step-by-step procedure for registering an individual entrepreneur

There are three main ways to register an individual entrepreneur:

Independent preparation of documents directly at the tax office.
Self-registration by sending documents by mail.
On the Internet on the website of the Federal Tax Service.
Asking for help in registering from an outsider commercial organization.

Self-registration will cost much less than the help of a professional registrar, but will take much longer. Included in price self-registration Officially, only the price of the state duty is included, which is 800 rubles. Of course, the time, effort, transportation, office and other expenses spent by the entrepreneur on this event are, as always, not taken into account.

Also, the costs of making a seal and opening a bank account are not taken into account, since they are not mandatory - you can work without a seal and a bank account.

Cost of registration using third party organization will cost the entrepreneur more. Of course, if it consists only of providing separate legal certificates, then you can limit yourself to an amount of 100–200 rubles. But usually the organization undertakes to carry out full paperwork and go through all bureaucratic procedures. Such a service will cost the future entrepreneur between two and five thousand rubles. To guarantee registration of individual entrepreneurs, this point must be fixed in the agreement between the citizen and the company providing such a service.

An entrepreneur takes the first test of ability to manage money and time at the moment when he decides on how to register his business.

Preparation of necessary documentation

The initial stage of self-registration of an individual as an individual entrepreneur is the collection of necessary documents. Their list is quite simple:

Application for state registration.
Receipt for payment of state duty.
Application for transition to one of the taxation systems:
- simplified (USN);
- unified tax on imputed income (UTII);
- general system (OSNO).
Copy of the passport.
Copy of TIN.

An application for state registration of individual entrepreneurs is drawn up according to form P21001.

Completing this form requires care. To correctly prepare the document, it is necessary to carefully study all the requirements specified in Appendix No. 20 of the Federal Tax Service Order No. ММВ-7–6/25@ dated January 25, 2012. When filling out the fields in print, Courier New font size 18 pixels is used. When filling out manually, a pen with paste and black ink is used, and entries are made only in printed capital letters.

In the application, pages 1,2 and sheets A, B are filled out. The most difficult is filling out sheet A, which indicates the economic activity codes according to OKVED.

On sheet A of the application the codes of economic activity are indicated

The number of codes is not limited. On page A there are columns for 14 codes, but it is not prohibited to continue it. In this case, you need to write down at least four characters of the code.

Sometimes when drawing up an application, the question arises where to get the TIN. The easiest way to find out your individual tax number (TIN) is on the Federal Tax Service website. There is a special form for this: by filling it out, you can receive a TIN immediately.

In order to find out your TIN, just fill out a special form on the Federal Tax Service website

Similarly, on the same website of the Federal Tax Service, you can issue a receipt to pay the state fee for registering an individual entrepreneur.

It is easy to pay the state duty at any bank branch or with the help of a third-party commercial organization. When filling out the receipt form manually, you need to find out the details of the specific Federal Tax Service where the registration will be carried out.

Submitting a package of documents for registration

Registration of a new individual entrepreneur is carried out by the regional tax office serving the area at the citizen’s place of residence indicated in his passport. If there is only temporary registration, then registration documents are submitted to special registration tax inspectorates, usually located in major cities. For example, in Moscow, documents are accepted at the Federal Tax Service No. 46, located at the address: 125373, Moscow, Pokhodny proezd, building 3, building 2.

You can submit documents:

in electronic form, through the online service of the Federal Tax Service;
by mail;
independently to the tax authority;
directly to the tax office through an authorized representative.

When handing over documents personally to a tax authority employee, the application is signed in the presence of the latter.

If the application and other related documents are sent by mail or transferred by an authorized representative, then they must be notarized. In the case of a proxy, a power of attorney is issued to him, and also in sheet B of the application the value “2” is entered, and not “1”, when the documents are transferred and received personally by the applicant.

After submitting documents to the tax authority personally or through an intermediary, the tax inspector issues a receipt confirming their receipt with the obligatory entry number and stamp.

Documents receiving

After the expiration of three days from the date of submission of documents, you must again contact the tax office to receive registration documents. The issuance of these documents is carried out in accordance with the received receipt or power of attorney for their receipt, if a trusted person comes to collect the documents.

The package of permitting registration documents includes:

entry sheet of the Unified State Register of Individual Entrepreneurs according to form No. P60009;
certificate of registration with the tax authority.

After cancellation of the registration certificate, the main document indicating the registration of a new businessman is the registration sheet in the Unified State Register of Individual Entrepreneurs.

The USRIP entry sheet is the main document issued to an individual entrepreneur after his registration with the tax authorities

In this document, the Main State Number of an Individual Entrepreneur (OGRNIP) is entered as the main identifier of the individual entrepreneur, which is assigned to the individual entrepreneur once and for all. This number cannot be changed.

The OGRNIP identifier has fifteen digits, each of which includes a piece of information about the businessman. Code structure:

At the beginning of the number, the number 3 is placed if the number is primary, or the number 4 when it is additional.
The second and third digits indicate the year of registration.
The fourth and fifth digits indicate the code of the region in which the tax office that carried out the registration is located.
The sixth and seventh numbers indicate the code of the Federal Tax Service itself, in which the individual entrepreneur was registered.
Next, the number recorded in characters from the eighth to the fourteenth inclusive shows the serial number of the entry in the Unified State Register of Individual Entrepreneurs.
And finally, the fifteenth digit is calculated by dividing the number of the fourteen digits that formed before it by the number 13. But in this case, it is not the number itself that is entered into the fifteenth place, which, naturally, will not be an integer, but a fraction, but the digit of the lowest digit of the number the remainder obtained from division.

As a result, firstly, the uniqueness of the OGRNIP number is achieved, and secondly, the ability to check the number for its authenticity.

If you're not very good at math a good relationship, then the authenticity of the OGRNIP identifier can be checked for free by entering its number on specialized websites.

However, to verify authenticity, it is easier to use the following calculation algorithm, which you perform yourself:

Divide the fourteen digits of the number by 13 and round the result to the nearest whole number.
Multiply the resulting number by 13.

Be friendly with mathematics, and then verifying the authenticity of the OGRNIP identifier will be a simple matter for you

The second document issued after registration is a certificate of registration. Starting from January 2017, the issue of issuing a registration certificate has also been significantly simplified:

now this document is drawn up not on a strict reporting form, but on a regular sheet of A4 paper;
The registration form can now be obtained not only from the Federal Tax Service that registered the individual entrepreneur, but also from another tax authority.

Video: changes in legislation on registration of legal entities and individual entrepreneurs

Today, such a familiar document as the certificate of registration of individual entrepreneurs has been legally abolished. Now, instead of a certificate of registration of an individual entrepreneur, a Single Register Entry Sheet is issued, which is now the main legal identification of an entrepreneur. The procedure for registering an individual as an individual entrepreneur has also undergone minor changes.

Realize individual activities in the field of entrepreneurship, an individual can only after registering for tax purposes. In this case, it is necessary to purchase a certificate of state registration.

Without this certificate, a businessman cannot enter into contracts, make financial transactions, or receive the required license or patent. Business activity without a certificate of registration of individual entrepreneurs is criminally punishable.

What it is

Individual entrepreneur registration certificate is a document that certifies that an individual has completed the registration procedure with the tax authorities as an individual entrepreneur. An indispensable requisite of the certificate is a unique number.

It must be indicated in any documentation related to the activity. The number is also indicated in tax reports and reporting to extra-budgetary funds.

An individual entrepreneur can obtain a registration certificate:

citizen of the Russian Federation;
a person with foreign citizenship, temporarily or permanently living in the territory of the Russian Federation;
a stateless person who is a temporary or permanent resident of Russia.

It is noteworthy that even a minor citizen can receive this document. To do this, it is enough to present one of the following documents:

notarized consent from parents;
permission from the guardianship and trusteeship authorities;
marriage certificate (a citizen who got married before the age of eighteen is considered emancipated, that is, having full civil responsibility);
court ruling recognizing a minor as fully capable.

It is prohibited to obtain a repeated individual entrepreneur certificate if:

the subject is already registered as an individual entrepreneur. Double registration is prohibited; if individual data is changed, it is entered into the existing document. But at the same time, the law does not prohibit completing activities and then deregistering, and then submitting documents for registration again. The interval between these actions is not specified;
by a court decision, the entity is prohibited from conducting commercial activities for a certain period of time and this period has not yet expired;
the existence of the individual entrepreneur was forcibly terminated and less than a year has passed since the termination;
the subject has been declared bankrupt as an insolvent debtor and less than a year has passed since the bankruptcy was declared;
the person has a criminal record for crimes against society and at the same time plans to conduct activities related to the provision of services in the field of upbringing or education of minors.

State and municipal employees are not entitled by law to engage in commercial activities. However, this does not prevent them from obtaining an individual entrepreneur certificate, risking trouble at the place of duty.

What does it look like

A certificate of registration of an individual as an individual entrepreneur is issued in form P61001.

Mandatory details of the certificate of state registration of individual entrepreneurs are:

FULL NAME. businessman;
series and document number;
date of issue;
name of the registration authority that issued the document;
main state registration number of individual entrepreneurs (OGRNIP);
position of the authorized representative of the registration authority and his signature;
stamp of the Federal Tax Service.

The certificate must contain all necessary signatures and seals. In the absence of these, the entrepreneur has no right to legally carry out his activities. The certificate is issued on a special form that has several levels of protection. This makes it impossible to fake it.

In order to function fully as an economic entity, an entrepreneur must have a certificate of state registration of an individual entrepreneur.

In addition, it is necessary to have such documents as a certificate of assignment of the taxpayer’s TIN and extracts from the Unified State Register of Individual Entrepreneurs. In the absence of these documents, any activity is considered illegal.

How to get

Until July 4, 2013, an individual entrepreneur certificate was issued for any type of registration, such as:

creation of individual entrepreneurs and legal entities;
change in information about the subject of economic activity;
reorganization;
liquidation;
termination of the activities of the individual entrepreneur.

The order of the Federal Tax Service of the Russian Federation dated November 13, 2012 “On approval of the form and content of a document confirming the fact of making an entry in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities” slightly changed the procedure.

Now an individual entrepreneur certificate is issued only if an initial entry is made in the Unified State Register of Individual Entrepreneurs, that is, upon registration. The document is issued tax authorities immediately after completing the registration procedure.

To obtain an individual entrepreneur certificate, you must provide the following to the Federal Tax Service:

application for state registration of an individual as an individual entrepreneur, drawn up in the form. If you have a TIN, you must indicate it;
applicant's passport. A copy is provided at this time. But you will also need to present the original;
receipt of payment of state duty in the original;

on the transition to a simplified taxation regime (STS). The document is not required. Required if the entrepreneur plans to conduct simplified activities;
documents confirming the address of the individual’s place of residence - temporary registration certificate, house register, passport with registration. Copies are handed over, originals are presented;
residence permit or residence permit (for stateless persons or with foreign citizenship). A copy and an original are required;
original and photocopy of birth certificate. Required if the applicant’s passport does not contain information about the date and place of birth;
passport of a person with foreign citizenship. If the document is not in Russian, then all important pages of the passport must be provided in Russian translation. All copies and translated pages must be notarized.

In the event that the applicant does not apply personally, but through a representative, it is additionally required to provide:

a simple power of attorney for the MFC in the original;
notarized power of attorney for the applicant's representative, original.

The prepared package of documents can be submitted:

when contacting the tax office in person;
by postal delivery in the form of a valuable letter with a list of attachments.

The application review and registration process takes five business days. After this period, the citizen receives an individual entrepreneur certificate or a refusal to register with justification of the reasons.

If a document is stolen or lost, the entrepreneur will have to provide a certificate confirming the absence of his own guilt in this situation. Tax office produces a duplicate document.

There is no need to change the individual entrepreneur registration certificate if you move. The document is valid throughout the Russian Federation. It is enough to register at the new address of business.

But it is worth considering that certain patents and licenses are valid only in a certain region. In this case, you may need to obtain a new license or permit to operate.

For how long is it issued?

You can't just stop entrepreneurial activity and consider the individual entrepreneur liquidated. The registration certificate is a permanent document.

That is, it is valid until the entrepreneur himself officially ceases to operate. This will require filing a corresponding application with the tax authorities.

After checking the individual entrepreneur for debts to the budget, a record of the end of the individual entrepreneur’s activities will be entered into the Unified State Register of Individual Entrepreneurs. Only after this the certificate is considered invalid.

It is permissible to close an individual entrepreneur even if there are debts to various funds or creditors. But the entrepreneur’s debts are not cancelled. The debtor will have to pay off monetary obligations, but as an individual.

Where can I view the number of the individual entrepreneur registration certificate?

When completing most transactions, to obtain a loan from a bank, to participate in auctions and tenders, the number of the individual entrepreneur’s registration certificate is required.

If you have a document, it is not difficult to find out this number. The digital combination is located in the lower right corner of the document, immediately after the series designation.

But if for some reason it is not possible to inspect the IP certificate? You can find out the required document number in this case as well.

You can use one of the possible options:

Contact the territorial service of the Federal Tax Service and order an extract from the Unified State Register of Individual Entrepreneurs. The code indicated on the extract is the serial number of the individual entrepreneur in the state register.
Visit the official website of the tax service. The entrepreneur must first register and log in. Here you need to fill out and submit an electronic request form.

Only the individual entrepreneur himself or his legal representative acting on the basis of a notarized power of attorney has the right to request a certificate number.

What to do if lost

In case of damage, theft, or loss of a document, you must contact the territorial office of the Federal Tax Service.

Here you will need to submit:

statement made in free form, on issuing a duplicate of a lost or damaged document;
original receipt for payment of state duty. The fee is 200 rubles for normal restoration. For urgent restoration, you will need to pay a fee of 400 rubles.

A duplicate of the registration certificate will be issued within five working days. When ordering an urgent procedure, a duplicate is issued the next day. It is important that only the applicant himself has the right to receive a duplicate of the document. Receipt by power of attorney, even an official one, is impossible.

Do I need to change it when changing my last name?

Replacing the registration certificate of an individual entrepreneur is required when the information shown in the document itself is modified.

That is, the document changes when:

change of full name;
change of gender;
changing the date and place of birth.

In fact, the document changes only when the last name is changed. All other reasons, although considered valid arguments, are extremely rare. If other data changes, for example, the registration address at the place of residence, then the document will not need to be changed.

When an entrepreneur decides to change the type of activity carried out (change of OKVED code), the Federal Tax Service should be informed about this.

To do this, submit an application in the form and accompanying documentation (TIN, OGRNIP). Modifications are entered into the Unified State Register of Individual Entrepreneurs, but the certificate remains the same.

When changing your full name The entrepreneur must submit to the registration authorities:

statement P24001;
a copy of the TIN or an application for registration of a certificate for a new surname;
copy of passport;
a copy of the registration certificate of the individual entrepreneur;
a copy of the document confirming the change of surname (marriage certificate or other document).

In this case, application P24001 is filled out in exactly the same way as application P21001. The procedure for submitting documents, reviewing them and obtaining a certificate is similar to the procedure for initial registration.

The received certificate of state registration of individual entrepreneurs is necessary throughout the entire activity of the entrepreneur.

It will need to be presented in any government agencies, when concluding contracts, when interacting with partners or customers.

If necessary, you can use a copy. But in this case, the copy of the individual entrepreneur certificate used must be notarized.