If you decide to start a business, then the first thing you should start with is to decide on the form of ownership of the future enterprise. There are different options, which differ, among other things, in the form of taxation of a legal or private entity and the level of responsibility for the obligations assumed. Private entrepreneurship does not provide for assigning the status of a legal entity to an entrepreneur, and this form is one of the simplest in terms of taxation. At the same time, the list of types of permitted entrepreneurial activity wide enough. If you have already decided which private enterprise to open, then it is worth knowing about the disadvantages of registering this organizational and legal form: the entrepreneur bears responsibility for the obligations assumed with all his property. Let's see what you need to become a private entrepreneur or how to open a private enterprise yourself.
Who can become a private entrepreneur?All adult citizens whose legal capacity is not limited by the court, as well as minor citizens with the consent of their parents (guardians) to carry out entrepreneurial activities, a decision of the court and guardianship authorities to declare an individual (under 18 years of age) fully capable. State of emergency can also be registered foreign citizens and stateless persons permanently or temporarily residing in the country.
Municipal and government employees cannot register an emergency.
Documents required to open a state of emergency
The first thing you need to open a state of emergency is a passport and TIN (copies of them must be made). The remaining papers are issued and filled out during the registration process.
When opening a state of emergency and wondering where to start, search the Internet for a form to fill out: “Application for state registration of an individual as a state of emergency” using form P21001. It is filled out by hand (there are quite a lot of examples of filling out on the Internet) and certified by a notary.
The next thing you need to open a state of emergency is to pay the state duty at the bank. Details for making payments can be found at the regional Federal Tax Service. It is better to clarify the amount separately, because it changes annually. The payment receipt received from the bank will later need to be presented to the Federal Tax Service, attaching it to the application for registration of the emergency.
- a notarized statement on form P21001;
- check for payment of state duty;
- passport and its photocopy;
- TIN and its photocopy (if it is not there, then write an application for its provision).
How long do you have to wait before a state of emergency is declared for you?
The actual registration period for a private entrepreneur is 6 working days. Of these, registration with the Federal Tax Service takes 5 working days and 1 working day is spent on preparing the full set of documents required for state registration of an emergency. As a result, you will have the following documents in your hands confirming your new status: 
Certificate of state registration of an individual as a private entrepreneur and an extract from the Unified State Register of Individual Entrepreneurs.
The question “how to open a state of emergency?” essentially simple. However, it may be associated with some temporary delays: going to authorities, standing in queues, etc. If you have neither the time nor the desire to collect documents, it is possible to entrust this work to a specialized company. Information on how much it costs to open a state of emergency is quite different, it all depends on the region. On average, prices for this service fluctuate in the range of 100-150 USD. e.
For two months now, on my blog, from time to time, articles from a series about the state registration of an individual entrepreneur have appeared. In total, about ten articles were written, which described how to choose KVEDs, how to choose a taxation system and a single tax group, what taxes a private entrepreneur pays and what reports a private entrepreneur submits. The article will be a little lower, but for now a little useful information: investing in real estate has always been a priority way to save and increase money. Buy an apartment in Tosno, because apartments in new buildings at a distance from the city are an ideal place to live.
Today will be the final article - step by step instructions on how an individual can carry out state registration an individual entrepreneur. The state registration process itself is very simple and takes place in a few days. Also, if you don’t delve into the details, the registration instructions themselves can literally end up on half a page.
But, in order to register a sole proprietorship correctly and avoid making annoying mistakes, for which you will later have to pay, you need to know certain information that can be found in this article. So, let's go.
What are we going to do? Choosing KVEDs
The choice of types of business activities according to the classifier is very important matter, because it depends on this whether the activity that the individual entrepreneur is engaged in will be taxed according to business rules or not. Understand the importance the right choice The following articles will help KVED:
Choosing a tax system
Ukrainian tax legislation offers individual entrepreneurs two taxation systems:
- General taxation system.
- Simplified taxation system ( single tax).
Depending on the choice of a particular system, the process of state registration of individual entrepreneurs will have certain features. This article will help you choose the right tax system for your business:
The article provides basic information on each tax system in comparative table. If, after reading the article, you have not yet decided, please comment.
Selecting a group of the simplified taxation system (single tax)
The simplified tax system for individuals offers a choice of four groups. Depending on the choice of this or that group, it will depend on how much taxes you will need to pay, what and when reporting to file, as well as with whom you can and cannot work.
A comparative table of single tax groups for individuals is given in the article:
If you have any questions, please leave them in the comments.
We are starting the state registration procedure. State registration service
So if you:
- We chose KVEDs;
- Decided on the taxation system that will be more profitable for you to work with;
- Selected a single tax group (in case of choosing a simplified taxation system),
then you can begin the procedure for state registration of individual entrepreneurs. The first stop is the state registrar.
What documents must be provided to the state registrar to register a sole proprietorship?
The list of documents is prescribed in Article 42 of the Law “On State Registration legal entities and individuals - entrepreneurs" dated May 15, 2003 No. 755-IV. The list is as follows:
- Completed registration card according to Form 10.
- Copy of the certificate of assignment registration number taxpayer registration card (TIN).
- Payment order for payment of the registration fee (34 UAH).
- Application for application of a simplified taxation system (optional, more details below).
- Application for registration as a value added tax payer (optional, more details below).
In the vast majority of cases, after you leave the office of the state registrar, you will already be registered as a private entrepreneur. All that remains is to collect some documents. Also, the state registrar will tell you to come to him in a few days and pick up an extract from the unified state register - a document confirming the state registration of the individual entrepreneur.
How does registration with the tax service occur?
In order to simply register with the tax service, you do not have to go there. The state registrar, after receiving documents from an individual and carrying out registration, sends all the necessary information for registration to the tax service. The tax service, based on information received from the state registrar, registers the entrepreneur. The specified procedure is prescribed in paragraph 5 of Article 43 of the Law of May 15, 2003 No. 755-IV.
But, in order to become a single tax payer or a value added tax payer, you will still have to visit the tax office. More on this below.
Where can I get the details to pay the registration fee?
There are two options here:
- The details must be hung on the wall near the state registrar’s office or somewhere nearby.
- They are also posted on the website of the State Registration Service of your city or the website of the executive committee.
How to fill Form 10 registration card correctly?
Here you should immediately pay attention - there are no clearly approved instructions for filling out the card in the legislation. Therefore, registrars of different cities come up with their own rules for filling out. A proven option for filling out the card is given in the article:
In any case, on the wall near the office of the state registrar, there is usually an example of filling it out.
We submit an application for the application of a simplified taxation system (application for a single tax)
This section of the article is relevant for those entrepreneurs who have chosen a simplified taxation system. can be submitted in two ways:
- Submit to the state registrar along with your registration card upon registration.
- Submit to the tax office.
The deadlines for filing a single tax application, as well as an example of filling it out, are given in the following articles:
Registering a book of income and expenses
Individual entrepreneurs must keep an income book or a book of income and expenses, which must be registered with the tax service. Therefore, after state registration of a sole proprietor, we go to the tax service, purchase a book and hand it over to our inspector along with an application for registration in any form.
We submit a request to receive an extract from the register of single tax payers
Submit an application for registration as a value added tax payer
By the way, an application for registration as a value added tax payer can also be submitted to the state registrar along with a registration card.
The first step towards legitimate business, of course, is the fact of its registration, and in this case, registration of a state of emergency and obtaining the status of a private entrepreneur. Basically, it is this step that becomes an obstacle to opening a state of emergency.
Registration of an entrepreneur does not simply mean submitting several papers and receiving in return a document confirming its registration in Kyiv or Ukraine. First of all, in order to open a state of emergency, you need to decide on a lot of preparatory issues. And based on the results of its registration, it is necessary to immediately take additional measures for a full start.
Numerous legal companies providing such services as registration of private enterprise in Kyiv or Ukraine are called upon to prevent all sorts of mistakes at this stage and to facilitate the process of registering a state of emergency.
Our company is among those who provide professional services in this legal area of registration and has a number of pleasant benefits for the client, which, if desired, can be found by clicking on this link: registration of individual entrepreneurs.
How to open a state of emergency? preparatory aspects
To avoid a lot of questions about how to register a state of emergency, and a lot of wasted time, before visiting the body authorized to register business entities, you need to decide on several points that will inevitably come up later. First of all, this concerns a clear choice of activity and the most acceptable tax payment system. There is a national classifier DK 009:2010 containing huge amount types of activities from which you need to select the most suitable ones (which are optimal for your type of business).
Also, registering an emergency at this stage involves determining the optimal tax regime. As a rule, both registration in Kyiv and the opening of a state of emergency in other cities are accompanied by a choice in favor of a simplified system, namely a single tax.
Thus, opening a state of emergency on your own requires careful study of both individual laws and regulations in this area. Otherwise, when registering a business entity, you may make mistakes that will negatively affect the conduct of your business in the future.
To open a state of emergency, you need to prepare a passport, code, card for state registration (form No. 10) and a bank receipt for payment of state duty in the amount of 34.00 hryvnia.
If you decide to turn to professionals who provide the service of registering a private enterprise in Kyiv or Ukraine, then the first priority document will be a power of attorney for its execution. In this case, the design necessary documents, as a rule, is handled by an authorized company.
After which the entire package of documents is transferred to the state registrar. Registration of an emergency in Kyiv is carried out at the capital's district administrations, depending on your place of residence. By the way, the lack of official registration in the capital will not allow you to register a state of emergency in Kyiv.
Registration of a private entrepreneur with the right approach is carried out within three days. Simultaneously with entering information about registration into the register, this fact automatically and will be recognized by the relevant tax office and other regulatory authorities.
Registration of SPD - the final stage
Officially, the registration of a state of emergency is completed by providing the corresponding extract from the register. It is issued after registering an open state of emergency as a payer of contributions and taxes.
However, in most cases, the opening of a state of emergency does not end there. In order to fully formalize the emergency and become a full-fledged participant in the business environment, it is recommended to open a current bank account and also start making a seal.
As a rule, these actions are unchangeable components of such a service as registration of a private enterprise in Kyiv or Ukraine, since active commercial activity in the capital and others major cities difficult to implement without an invoice and a seal.
As you can see, registration of a business entity is a responsible sequential procedure, the implementation of which largely determines the first steps in business. That is why we, among many companies, provide the service of registering an emergency in Kyiv and Ukraine, distinctive features the provision of which is an affordable price and minimum deadlines for completing each action.
Our lawyers are always ready to start the process, both with clean slate, and connect at any stage of the registration process to provide accessible advice and effective practical assistance.
If you still have questions about how to register a state of emergency yourself, we are ready to help by advising you.
Related services for your business.
Entrepreneurial activity is considered to be the main driving force market economy. The realization of one's own interests, which in the vast majority of cases are regular income generation and greater freedom of action, involves not only hard work, but also many formalities. An entrepreneur is at the same time the owner of a business and, often, a manager, accountant, lawyer, or manager. And at first it can be quite difficult to understand many of the nuances.
SPD and other forms of economic activity
A business entity (SPA) is legal concept, indicating the shape economic activity, which combines several types of entrepreneurship. The term is used in the legislation of Ukraine. In the Russian Federation, the concept of “entrepreneurial entity” is not enshrined in law (the law distinguishes private entrepreneurs and legal entities separately), but is found in the legal literature.
In the legal field of Ukraine, there are also two forms of SPD - individual entrepreneurship and legal entities. The second category of business entities includes private and public joint stock companies, society with limited liability, limited and general partnership.
Most often, an entrepreneur opens an SPD-FL (SPD-FLP), which stands for “subject of entrepreneurial activity - an individual (individual entrepreneur)”, or FOP - “physical person entrepreneur” with Ukrainian language. It is this form of SPD that will be considered in this material.
Who has the right to become an entrepreneur?
Capable persons who are citizens of Ukraine, other states or stateless persons can officially register as an individual entrepreneur. In this case, a potential SPD must be legally located on the territory of Ukraine, be an adult (for persons from 16 to 18 years of age, the permission of parents or legal guardians is additionally required), be registered at the place of residence and receive an identification number.
The current legislation does not allow everyone to engage in economic activity. Registration may be denied to those who are already registered in the Unified State Register, have provided an incomplete set or false documents, if there is a court decision prohibiting them from engaging in business, or if the person, by law, cannot engage in economic activity. TO last category include:
incapacitated citizens;
employees or local governments, deputies;
Prosecutors, notaries, auditors;
officials of the court, internal affairs, state security, prosecutor's office.
What are the responsibilities of a business entity?
The SPD system is associated not only with obtaining systematic income, self-government and freedom to carry out activities, but also with a number of responsibilities. Thus, a private entrepreneur is obliged:
inform the relevant authorities about any changes in the information specified in personal documents;
provide high quality goods and services provided, preserve the rights and interests of the consumer;
avoid violations of current legislation;
adhere to the requirements for sanitary conditions, observe fire safety;
keep records of business results and timely submit reports to tax and other authorities.
Procedure for state registration of an entrepreneur
SPD is a form of economic activity that is subject to mandatory registration. The procedure involves several stages and is associated with some tedious formalities, but with a responsible approach and desire, you can register in five working days.
Registration of SPD involves payment of a registration fee, submission of a package of documents and an application to the registration authorities, registration as a taxpayer and in a pension fund. Additional procedures (obtaining a license, making a seal, opening a business bank account, etc.) are completed by a private entrepreneur if necessary.
What documents are needed to register as a business owner?
To state registration authorities, local administration or a notary, a potential individual entrepreneur must provide, personally or through an authorized person:
registration card, which can be obtained (along with a sample form) from the registrar;
a certificate confirming the assignment of an identification code to an individual;
passport of a person wishing to become an entrepreneur.
By law, the registrar is prohibited from requiring other papers from a potential individual entrepreneur. It is important that the package of documents must be filled out in the state language and provided at the place of residence of the future entrepreneur.
The package of documents is minimal - opening an SPD is not difficult. The conditions for conducting business activities have been made as easy as possible, but this does not mean that the registration process and subsequent activities should be treated “carelessly.”
Taxation system for individual entrepreneurs
The SPD tax is most often uniform, i.e. under a simplified taxation system. The only limitation is that such a system cannot be used individuals non-residents of Ukraine.
Single tax payers are divided into three groups based on income for the calendar year, number of employees, rate, form of accounting, frequency of reporting (annually or quarterly) and registration as a VAT payer. Below are the main indicators for an entrepreneur to select a group.
Registration with the Pension Fund of Ukraine
An SPD (meaning a business entity) can register at the city or district branch of the pension fund. You will need to provide the following documents:
a copy of the state registration certificate of a business entity, certified by a notary;
a certificate with the number assigned to the entrepreneur in the state register of private entrepreneurs - individuals.
Over the next ten workers, receive a statement from the pension fund with an identification number, which should be indicated in the future when submitting reports.
Stamp and bank account: are they necessary?
An entrepreneurial bank account and seal are not required for SPD-FOP (SPD-FL, SPD-FLP), but are necessary in some cases. The seal is mandatory exclusively for VAT payers; a bank account is opened only for the convenience of the entrepreneur himself in the process of carrying out his activities, for example, if a SPD network is organized.
Who needs VAT payer status?
VAT must be obtained individual entrepreneur, which:
receives a total income of over 300 thousand hryvnia for the last twelve calendar months;
sells confiscated property;
delivers goods using global networks;
is an importer of goods;
expresses a voluntary desire to become a VAT payer.
The main advantage of a VAT payer is that such entrepreneurs have the opportunity to reduce the costs of doing business by receiving a tax credit for value added tax paid as part of the full cost of goods.
Do you need a license to carry out business activities?
Private entrepreneurs cannot engage in certain types of activities, and for certain areas there are restrictions, expressed in the need to obtain a license.
Individual entrepreneurs do not have the right to engage in the following types of economic activities:
security of individual objects;
distribution and trafficking of narcotic substances;
production of gasoline, oils;
insurance activities;
banking activities;
issue of securities;
organization of radio and television broadcasting.
The SOP form requires a license to implement trading activities, exchange of values, provision of services in the field of gambling and the gambling business in general, as well as some other types of activities.
The process of closing a business entity
The process of closing an SPD is the reverse of registration and involves almost the same steps. To liquidate a business activity, you must submit a corresponding application to the state registrar and pass a check to ensure that there are no debt obligations in the tax and pension fund. If any other agreements have been opened or concluded (Internet, utility bills, etc.), they should also be terminated in order to avoid the accrual of fines.
So, you decided to change your destiny, work only for yourself and want to become private entrepreneur, officially registering its activities.
Step 1. Before registration of individual entrepreneurs begins, decide what types of business activities you, as a private entrepreneur, will engage in
I am sure that you have an idea of what type of activity you will be engaged in, but during state registration, activity codes are indicated in accordance with the state classifier of types of economic activities (KVED).
You need to choose one main and nth quantity additional types(even if you are sure that, as a private entrepreneur, you will be engaged in only one type of activity, I recommend choosing 1 - 2 additional ones - the tax classifier does not exactly match the KVED, so the selected type of activity may simply not appear there).
Take your choice of activities seriously - to engage in certain types, a private entrepreneur must obtain a license or patent so that there are no discrepancies between your actual activities and registered species.
Step 2. State registration of individual entrepreneurs
To carry out state registration of a sole proprietor, it is necessary to apply to the Department of Justice authority recently at the place of registration, or within a territorial unit, for example in Kyiv you can register with Kyiv registration, in Odessa or another city in the region - with registration of Odessa or Odessa region, but registration The individual entrepreneur will be at the place of registration.
To register a sole proprietor The following documents are required:
- a completed registration card for state registration of an individual entrepreneur (PE) Form 10. The registration card is filled out by typewriting or by hand in block letters;
- identification code (copy);
- passport;
- a notarized copy of the power of attorney (when registering a sole proprietor by an authorized person).
Payment of the registration fee for registering a sole proprietor has been canceled, so a receipt is not needed.
Documents for state registration of SPD are submitted:
1. Personally;
2. A person authorized to act on your behalf on the basis of a notarized power of attorney;
3. By post, then the authenticity of the applicant's signature on the registration card must be notarized.
4. Electronic document, using an electronic signature using the portal “Budinok Justice”.
In addition, starting from 01/01/2014, entrepreneurs who plan to choose a simplified taxation system (single tax) can submit an application for the transition immediately to the state registrar during the registration procedure for individual entrepreneurs. The State Registrar scans it and sends it to the tax office via email. Or you can still submit an application for the transfer to the tax office within 10 calendar days. But I still advise you to submit applications directly to the tax office, since this procedure often does not work through the state registrar; tax inspectors then ask you to resubmit it manually.
Step 3. Registration with the State Tax Inspectorate of Ukraine
Previously a private entrepreneur was required to register with the state tax office at the place of registration within three working days from the date of receipt of the extract. Now you don't have to do this.
In order to improve the “single window” principle, Law No. 4839 and Law No. 4834 were adopted, which entered into force on December 17, 2012. These laws improved the “single window” principle by introducing a single document - an extract from the Unified State Register of Legal Entities and Individual Entrepreneurs and cancellation of the certificate from the State Tax Inspectorate regarding registration of the taxpayer.
The extract confirms the state registration of the business entity and its registration with the state statistics bodies, the State Tax Inspectorate of Ukraine and the Pension Fund of Ukraine. The state registrar issues an extract to the business entity, which uses it when opening bank accounts to confirm its registration with the relevant authorities.
Order No. 1146 canceled the issuance of a certificate by the State Tax Inspectorate on registration of a taxpayer in Form No. 4-OPP for individual entrepreneurs.
Registration of such taxpayers with the State Tax Inspectorate is confirmed by an extract from the Unified State Register, which is sent (issued) to them in the order established by law № 755.
I also draw your attention to the change in the deadline for issuing the Statement. Due to the fact that first, data about you as an entrepreneur is transmitted electronically by the state registrar to the relevant authorities (State Tax Inspectorate, statistical authorities), and in return, these authorities also electronically transmit information to the state registrar about the resolution of you, as an entrepreneur, them for registration, the period for receiving an extract is extended.
Unfortunately, in practice, data can be transferred throughout the week. Check with the state registrar when you can come to receive an extract.
In connection with the administration of the single social contribution (USC) by the DFS authorities from 10/01/2013. You no longer need to register with the Pension Fund of Ukraine. You will also submit everything to the tax office. And the Extract from the Unified State Register will indicate your registration data as a payer of the unified social tax and separately as a tax payer.
Step 4. State Tax Inspectorate (selecting a tax system and registering a book)
You need:
1. Decide on the choice of taxation system - general or simplified (payment of a single tax). If you opted for a simplified system, you need to decide on the choice of single tax payer group.
2. Submit an application to switch to the type of taxation system you have chosen within 10 calendar days, but for groups 1 and 2 you must also take into account the fact that this must be done not only within 10 calendar days, but also before the end of the month . That is, if you register a sole proprietorship in last days months (from 22 to 29) you must submit an application in any case before 30 (31) - last day month. Otherwise, you can then switch to a single tax only from the new quarter.
If you have chosen the simplified tax system of the 1st or 2nd group, remember that you will need to pay a single tax according to the law before the 20th, but better before the 15th for the month from which you switch to single tax. A single tax is paid for the 1st and 2nd groups for the current month in the current month, that is, for January in January. Attach a copy of the receipt to the application for simplified system there is no need, since the transfer to a single tax for the 1st and 2nd groups is carried out from the 1st day of the following month after the month in which the individual entrepreneur was registered. The single tax rate for group 1 is from 1 to 10% of the minimum wages as of January 1 of the year in which you switch to the simplified system; for group 2 - from 10 to 20%. What exact single tax rate for your activity will be reported to you by your tax office, because different types activities and they are different in different regions. The percentage of the single tax for the 3rd group since 2016 is 5% without VAT and 3% with VAT.
3. Purchase an income accounting book, or an income and expenses accounting book, depending on the chosen taxation system (it can be purchased at the tax office itself, or at a kiosk, which are usually located near the State Tax Inspectorate buildings). The book must be bound and numbered. It must be submitted to the State Tax Inspectorate along with an application requesting registration.
From 01/01/2014, single tax payer certificates were cancelled. Instead, you will receive free information from the DFS authorities from the register of single tax payers. To do this, you need to submit a separate application - apply for withdrawal from the Register of Single Tax Payers.
Step 5. Making a seal
According to the law, a private entrepreneur can work without a seal, but if you still decide to get one, contact one of the companies that manufacture seals, as they will immediately advise you on what to do.
Step 6. Opening a bank account
Opening a bank account is not a mandatory step when registering entrepreneurs, but since most people need to work with non-cash payments, I will describe this step in detail.
First, I recommend choosing a bank (it is advisable that it has a “Client-Bank” service - this way you can manage your account over the Internet). Next, take all possible certificates for registration and your stamp (if you have one) and take it all to the bank (don’t forget to also take money - opening an account is not a free procedure).
In general, a private entrepreneur needs the following documents to open a bank account:
1) application for opening a current account (to be filled out at the bank);
2) Extract from the unified state register of legal entities and individual entrepreneurs;
3) a certificate in form No. 4-OPP confirming registration with the state tax service (if there is one, that is, if you are registered as a sole proprietor before December 17, 2012);
4) notification of the decision in Pension Fund Ukraine (if any, that is, data on registration with the Pension Fund is not displayed in the extract);
5) passport and identification code.
If you have been registered as a sole proprietor since 2013, then an extract from the Unified State Register, a passport and an identification code are sufficient to open an account.
Only copies of documents must be submitted to the bank!!!
Mandatory documents are 1, 2, 5 - you may not have other documents, in connection with the specified registration data on the decision to register with the tax authorities (there will be no form 4-OPP, and notifications from the PFU).
The procedure for filling out all the paperwork to open a bank account takes an hour and a half. Be sure to find out if the bank notifies tax office about opening an account - the bank is obliged to do this on its own, but if not, then you will have to go to the tax office again.
Step 7. Receive documents from the tax office
Within 10 working days after submitting applications to the tax office, you need to go there to receive a registered income book, extract from the register of single tax payers. I also advise you to get a free EDS key (electronic digital signature), with which you can submit reports on the DFS website in your electronic account, see the details for paying taxes, view payment of taxes and the presence of tax arrears. Link to this resource: cabinet.sfs.gov.ua
What documents are required to obtain an EDS key and at which tax authorities are the points for issuing keys - this information you will find it on the website www.acskidd.gov.ua I don’t see the point in paying for paid resources for submitting reports, everything can be done for free. But the decision, of course, is up to you!
Here, in fact, are all the difficulties with which registering a sole proprietor may surprise you. When preparing these steps, I tried to simplify the official terminology as much as possible, but I still apologize for the complexity and richness of the material.
You can consult and order a service at: mob. tel.: +380 96-728-26-99 (viber, WhatsApp, Telegram), +380 63-058-38-83, +380 66-194-68-18; e-mail: [email protected]; facebook page.