Individual entrepreneur without registration at the place of residence. What documents are needed? key steps before submitting documents to the tax office

Man is always in search better life. Sometimes it seems that success can come in big city, or maybe circumstances simply force you to move. In one case or another, the question may inevitably arise as to whether it is possible to open an individual entrepreneur without registration. Let's try to figure it out.

What the law says about lack of registration

Order state registration enshrined in the relevant law No. 129. It states in Article 8 that specified registration carried out at the citizen’s place of residence.

According to the legislation of the Russian Federation place of residence- this is the place where the businessman permanently or primarily resides.

There are several types:

• Permanent (registration), which is determined by a mark in the passport (attention!) of a citizen of the Russian Federation.
• Temporary residence – granted to a person of a foreign state or a stateless person (stateless person) to reside in the territory Russian Federation certain period. Currently this period is 3 years.
• A residence permit is the next right of a foreigner, which he receives after living for one year in the Russian Federation. Here the period is set at 5 years, but it can be extended.

That is, an individual entrepreneur can register his business activity on the basis of both permanent and temporary residence. But there is another option, which we will consider below.

How can you open an individual entrepreneur without registration?

This is a very common question among entrepreneurs who want to start their activities in Moscow. Without registration You can register an individual entrepreneur only if the following conditions are met:

• The passport either must have a blank page or must have a stamp “removed from registration”, i.e. there should be no registration at all. This is the first condition;
• the second condition is if you have temporary official registration in Moscow.

This general rule. But there are various options, in particular, the following:

• If you have permanent registration of residence in the region, but do not have any registration in Moscow, but would like to carry out activities in the capital. If you are already in Moscow, then send required package documents for registration at your place of registration, i.e. to the region. You can also instruct a trusted person, on the basis of a notarized power of attorney, to carry out the registration procedure. And if you have such an opportunity, then you need to arrive at your place of registration, carry out all the necessary actions there and return to Moscow to work.
• If you are already registered as an individual entrepreneur in your region, then you can carry out activities throughout Russia.
• If you do not have any registration, then you cannot register your business activity.
• If you have permanent registration in any region of the Russian Federation and at the same time temporary registration in Moscow, then it will be impossible to register an individual entrepreneur in Moscow.

Important: an individual entrepreneur cannot open his own branches and representative offices.

It is also necessary to take into account registration with the tax authority of another region. A businessman must pay UTII and PSN at the place of business. The simplified tax system and OSNO do not provide for such an obligation. Paying taxes and submitting reports proceeds in the same way.

For example, if a businessman carries out activities in different regions and is under different taxation regimes (STS and UTII), then he is obliged to pay imputed income to the budget of the region where he is registered as a payer of this type of tax, and pays the STS tax at his place of residence, i.e., the place of main registration .

What documents are needed

For all the above cases, the package of documents is the same. It is served either by place of residence or at your place of residence.

These are such as:

1. A statement according to which the businessman expresses his desire to be registered in local authorities tax service as an individual entrepreneur (P21001).
2. If a decision is made to switch to a simplified taxation system, then it is also necessary to submit a corresponding application (otherwise, by default, the individual entrepreneur will end up on the general taxation system).
3. Paid receipt of state duty. Without this, your documents will not even be considered. The amount to pay is 800 rubles.
4. Your personal code is TIN, which you can find on the official tax website.
5. Passport of identification with a mandatory copy indicating your place of residence.

After reviewing the above documents, within five days the businessman will be issued a certificate of state registration of an individual as individual entrepreneur.

There are cases when individuals want to become an individual entrepreneur, but are located in another city or region other than their place of registration. Therefore, the question immediately arises of how to register an individual entrepreneur not at the place of registration, but at the place of residence. To find out, you need to touch on some regulations that regulate this issue. In general, according to current legislation, registration of individual entrepreneurs should occur only at the place of permanent registration. But if you approach this problem from the point of view of all existing laws, then you can find the opportunity to register when a person is in another city other than his place of registration, or without it at all. This also applies to issues related to opening branches of individual entrepreneurs.

According to current legislation, state registration of an individual entrepreneur is carried out at the place of his registration. This is done in order to tie the entrepreneur in paying taxes and other payments for his business activities to a certain tax office and various state funds. It is also a control to ensure that there is no evasion of mandatory payments. Even if the entrepreneur plans to open many branches in different cities. Therefore, the future individual entrepreneur is obliged to contact the tax office at his place of registration, which almost always corresponds to his place of residence. But there are cases when a person changes housing, or he specifically comes to another city for the purpose of doing business without creating a legal entity. Despite harsh conditions registration, there is a way out of any situation that arises.

Methods for registering an individual entrepreneur if a person is not at his place of residence

Even though government requirements Regarding the registration of individual entrepreneurs, they are quite strict; it can be opened in another locality, and at the same time successfully carry out its activities, paying taxes and other mandatory fees. But for this you need to understand some subtleties.

There are such situations:

• a person who wants to open an individual entrepreneur and do business in a certain region of our country has a place of residence and registration in another region or locality, and he does not have the opportunity to go to his place of registration to do everything according to the law;
• a person who wants to become an individual entrepreneur does not have permanent registration, or changes his place of residence, but has a desire to engage in business.

Of course, the situations are not standard, but each has legal solutions, and they will be discussed below.

Some future businessmen decide to conduct their activities at their new place of residence, where, in their opinion, the conditions are better. But they understand that they need to go to where they are registered, and sometimes there is not enough time for this. To solve this issue There are three ways out.

1. You can collect everything necessary documents, then write a statement indicating that the person is in another city, and send it all by registered mail with a list of the contents to the tax office. In this case, the tax office will have to register the individual entrepreneur and give a response also by mail.

It is important to understand here that, despite the fact that the activity will be carried out in another region or locality, taxes and other mandatory payments will need to be made to the accounts of the tax and state funds where the documents were prepared.

1. Another way is that a future entrepreneur who is located in another locality can give a power of attorney to his friend, acquaintance or relative who lives in the place of registration of the future businessman, so that the latter can register an individual entrepreneur without his participation, but on behalf of him. Such a power of attorney must be notarized and certified only by a notary. There is no other way. This best way, how you can register a private entrepreneur without personal presence.
2. There are many lawyers and law firms that have branches and operate in various cities and other localities. Their location can be found on the Internet, or from various commercials on television and other media. mass media. Almost all branches of such law firms are engaged in registration of individual entrepreneurs in all constituent entities of the Russian Federation, and you can rely on them as professionals. It follows from this that any person who decides to carry out entrepreneurial activities can seek legal assistance from such branches, enter into an agreement for the provision of assistance and entrust the registration of entrepreneurship to professional lawyers.

It is important to understand that, thus, as stated above, you can make any changes in documents, opening and closing activities of an individual entrepreneur. These three methods can be used in the case when there is a change of residence of the entrepreneur.

Registration of individual entrepreneurs when there is no registration at all

There are cases when a person wants to become an individual entrepreneur, but he does not have permanent registration at all. These are rare cases, but they still happen; there is also a way out of this, and you need to adhere to the following algorithm of actions:

• First of all, you need to temporarily register in the locality where individual resides, it will not be a huge difficulty, and you just need to contact the FMS;
• After temporary registration has been received, you need to find out the tax authority that services the person’s residence address, and go to where you need to submit the appropriate application and submit the necessary documents.

It is important to know that the temporary stay of a person, a future entrepreneur, in a particular locality cannot become a problem in obtaining temporary registration, and subsequent registration with tax and state funds as an individual entrepreneur, for the implementation of entrepreneurial activity.

For this case, you can also use postal services, issue a notarized power of attorney, or contact any branch of a law firm.

You also need to remember that if an entrepreneur who has started his activities with a temporary registration has questions related to changes in his activities, or he decides to open a branch in another location, he will be tied to that tax authority, where all the primary documents were drawn up.

Registration of a patent

The patent system, which provides preferential taxation, has some subtleties associated with the following problem. Those entrepreneurs who have received a patent must submit reports on the implementation of their activities to the body that issued it. And, as you know, such a permit is issued at the place of business, even if the businessman is registered in another region or locality. This also includes the functioning of branches, which also provide services in permitted types of activities.

To ensure that individuals do not have many questions regarding registration of patents, if they do not have registration at all, want to carry out permitted activities not at their place of residence, or open their own branch with hired employees, we can say the following. Everything can be arranged in the ways indicated above. Postal correspondence, execution of a notarized power of attorney, or the assistance of a competent lawyer will help here.

Related posts:

No similar entries found.

Individual entrepreneurs in Russia are registered at their place of residence, this is a requirement of Law No. 129 “On State Registration”. But what about someone who wants to open an individual entrepreneur? , if he is registered somewhere in Tyumen, and plans to start a business in Moscow? Is it possible to open an individual entrepreneur with temporary registration? And how do foreign citizens solve this issue? After all, the latter are also entitled to register individual entrepreneurs and LLCs in our country.

What does the law mean by place of residence of an individual entrepreneur?

An individual entrepreneur is an individual, therefore, for the concept of his place of residence, we turn to the Civil Code. The Civil Code of the Russian Federation in Article 20 gives the following answer to this question: this is a residential premises where a person is constantly or usually located, acting as an owner, a tenant or having other legal grounds.

Of course, no one obliges an individual to permanently reside at the address indicated on the registration stamp. At the same time, no one will dispute the logic of the fact that registration is the official confirmation of a person’s location. Thus, it is assumed that a potential individual entrepreneur is somehow accessible at his permanent registration address, primarily for official bodies.

Where is an individual entrepreneur registered if he has permanent and temporary registration?

If you have a permanent residence permit, a temporary one does not matter for individual entrepreneur registration. According to tax officials, a stamp in a passport is a priori more important than a certificate of temporary registration. Waving documents to prove the legality of living in another city is useless. You will have to register an individual entrepreneur with the Federal Tax Service at your place of residence, even if this inspection is located far away.

It is not necessary to go there in person; you can submit documents for registration of an individual entrepreneur remotely - send a representative to the Federal Tax Service with a power of attorney or send by mail a package of documents with a list of attachments. However, in this case you will have to have the P21001 application certified by a notary.

An even simpler way is to register an individual entrepreneur using an electronic digital signature. You need to contact the appropriate company in your city, obtain an electronic signature and send documents electronically; later you will receive an electronic container of documents, which can already be used to open a bank account. The originals will be sent to you by email. We have partners who provide this service in Moscow on a turnkey basis.

In case of successful registration, the entrepreneur has every right to conduct business wherever he pleases - from Kaliningrad to Vladivostok.

If the IP has not changed common system taxation or simplified tax on UTII or PSN, then he will have to report to the same tax office where the business was registered. The entrepreneur will be registered with the Pension Fund of Russia and the Social Insurance Fund at his place of registration, regardless of the tax regime.

In the event that registration of an individual entrepreneur in another region is necessary at all costs, you can register from your permanent address of residence, and thereby get rid of the connection to an unwanted inspection.

Is it possible to register an individual entrepreneur using temporary registration if there is no permanent one?

Without a stamp in the passport indicating permanent residence, it is allowed to register an individual entrepreneur with the inspectorate that is in charge of the address where the individual resides temporarily. Registration of individual entrepreneurs in this case is also temporary. In this case, you can work throughout the entire territory of the Russian Federation, as in the case of having a permanent residence permit, but submit tax reports only to your inspectorate, which has granted the individual the status of an individual entrepreneur. Exceptions apply to the same modes: single tax imputed income (UTII) and the cost of the patent (PSN) are paid at the place of business.

To open an individual entrepreneur without registration - at a temporary registration address - you need to meet three conditions:

1.Prove that there is no permanent registration. To do this, it is enough to present a passport without the corresponding stamp.

2. Have a certificate of temporary registration valid for at least six months from the date of submission of documents for registration of individual entrepreneurs. Such a certificate must be issued in accordance with articles of the Civil Code of the Russian Federation (680th and 685th).

The tax office can open an individual entrepreneur with temporary registration for a period of up to six months, but having received this status with a temporary registration that expires in two to three months, you should not be surprised that after that you will be removed from tax accounting. Moreover, with such short term actions of temporary registration there is a risk of being refused state registration. We recommend that you clarify the minimum duration of temporary registration for registering an individual entrepreneur with the tax office.

It is not necessary to inform the homeowner (if you live in rented housing in another region) about your intention to use the address to register an individual entrepreneur, since this fact does not carry any legal consequences for him in the future.

3. Provide the tax officer with a complete package of documents, without which registration of an individual entrepreneur will not take place:

• Application on form P21001. In the “Place of Residence” section we indicate the address of temporary registration.
• Receipt for payment of state duty. The future individual entrepreneur must pay the state 800 rubles. It is important that the receipt contains the name of the applicant and not another person.
• Copy of ID. Usually it is a passport - Russian or another state.
• Copy of TIN.
• A copy of the temporary registration certificate.
• Application for transition to the simplified tax system, if the individual entrepreneur immediately decided that he would pay taxes under this system.

If the documents are not submitted by the entrepreneur himself, then the application and a copy of the passport must be certified by a notary and a power of attorney to submit documents must be prepared.

Is it possible for a foreign citizen to register an individual entrepreneur using temporary registration?

Can. In accordance with Law No. 115-FZ “On the legal status foreign citizens in the Russian Federation", foreigners legally residing in Russia have the same rights and obligations as Russians, with some exceptions.

By definition, a foreigner cannot have permanent residence in Russia, at least until he receives Russian citizenship. Temporary registration for him means the address indicated on the residence permit or temporary residence permit. Foreigners, stateless persons and refugees work as individual entrepreneurs as long as they stay in the country legally. When temporary registration in Russia expires, the registration period for individual entrepreneurs also expires.

As for , it is practically no different from the same for Russians. True, you will have all the necessary documents for foreign language accompanied by a notarized translation into Russian.

Registration as an individual entrepreneur is carried out at the place of his residence. Such a link is necessary in accordance with Art. 8 of Law No. 129-FZ. The only official confirmation of place of residence is a registration, and registration is carried out at the address indicated in it. Is it possible to open an individual entrepreneur in another city without registration? We'll figure it out together.

Do you need registration to open an individual entrepreneur?

The above law regulating the state registration of legal entities and entrepreneurs does not directly refer to the mandatory presence of registration. But tax registration is carried out at the place of residence. Only registration confirms it - nothing else has been invented yet. On the one hand, this makes life difficult for those businessmen who do not have registration. On the other hand, it simplifies it for authorities and contractors - the individual entrepreneur does not have a legal address where they can contact. This role is fulfilled by registration. This is why you cannot open an individual entrepreneur without registration. You can try to register and submit a package of documents, but refusal is guaranteed.

Is it possible to open an individual entrepreneur with temporary registration?

The law allows the registration of entrepreneurs with temporary registration if one of the following conditions is met.

• Absence of a registration stamp in the passport (generally a blank page).
• Availability of a deregistration stamp.

If permanent registration is recorded in the passport, then an individual entrepreneur will be able to register only in his region. Temporary registration in in this case replaces the constant.

How to open an individual entrepreneur in another city without registration?

In this context, two options can be considered: registration using temporary registration in the city of residence or at the place of permanent registration, but remotely. An entrepreneur registered in one of the regions of the Russian Federation has the right to work in any territory, but he is prohibited from opening branches and divisions.

Registration of individual entrepreneurs with temporary registration

This option is relevant for persons who arrived from other regions and were removed from permanent registration. In the first case, you will have to cancel your permanent registration and get a temporary one. The presence of a valid stamp plus a temporary registration sheet will cancel the opportunity to undergo the procedure outside hometown. Otherwise the procedure is the same as usual.

• Collection of documents (copy of passport, if it was issued previously).
• Payment of state duty.
• Filling out an application for registration.
• Transfer of the entire package, including the duty payment receipt and application, to the tax office at the temporary registration address.

Notification of tax registration is sent by mail or delivered in person (everything is the same as in the case of permanent registration).

Remote registration of individual entrepreneurs in your region

Another option for registering as an individual entrepreneur is registration in your home region while staying in another. In this case, the transfer of documents to the tax office is carried out remotely - by mail or via the Internet. But you can get ready-made documents in several ways.

• Personally. You only need to come to the tax office once.
• Through a trusted person. They will personally visit the tax office along with a notarized power of attorney or send you the documents.

Work outside the region of registration is complicated by the fact that all information from funds, the tax office, and other authorities comes to the postal address specified in the application for registration as an entrepreneur. If the work is actually carried out in Moscow, and registration is made in Bryansk, then all official mail will be sent to the Bryansk address. It’s easier with counterparties - you can simply provide them with a valid postal address, but this is difficult to do with authorities.

What to do if the individual entrepreneur has changed his registration address?

In accordance with the provisions of Ch. VII.1 of Law 129-FZ, all changes in the registration data of an individual entrepreneur must be immediately reflected in the Unified State Register of Individual Entrepreneurs. When changing the address of permanent or temporary registration, the entrepreneur is obliged to independently notify the tax office of the changes that have occurred by submitting an application on form P24001. Re-registration of an individual entrepreneur when changing registration takes no more than 5 working days from the date of application. After making changes, a notification with updated information is issued - an extract from the Unified State Register of Individual Entrepreneurs with a new address.

If only the place of residence within the region of registration changes, but the registration remains the same, then no changes need to be made - the entrepreneur can safely continue to work. Changing your registration to another region does not require repeating the registration procedure. But the appearance of a new taxpayer may attract unnecessary attention from the Federal Tax Service - subject to tax holidays such an individual entrepreneur as a newly registered one does not qualify.

Does a change of registration cancel the registration of an individual entrepreneur?

Changing a citizen's registration address does not cancel his registration as an individual entrepreneur, but in order to continue working, he will have to notify the tax office. There is no need to collect documents again and submit an application to a new address. You only need to notify about registration at the new address. Changes will be made to the registration data, the entrepreneur will retain his TIN and OGRN, but will be registered at a new address even if he moves to another district or region for a different tax office. IN the latter case the inspector forwards the registration file to another department.

Who else is the individual entrepreneur required to notify when changing his registration?

The registration of an individual entrepreneur plays the role of a legal address for him, so when it changes, it is imperative to notify counterparties - clients and partners. Funds - Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund do not need to be notified about this. This will be done by tax officials who update the business register.

Changes to the Unified State Register of Individual Entrepreneurs may be refused if false information is provided. All declared information is carefully checked.

Quite often, future businessmen have a question about whether it is possible to register as an individual entrepreneur not at the place of permanent registration. The law gives a clear answer - no.

In accordance with Federal Law 129, an application for registration must be submitted to the tax service at the place of permanent residence of the applicant. However, the legal act contains some reservations and exceptions. Using precisely these “loopholes”, you can register with the tax service as an individual entrepreneur actually at your place of residence.

What is the importance of an address for starting a business?

Why is the legislator so principled about the permanent residence address of the future businessman? This feature is explained by the specific legal status IP. In fact, the businessman retains his status as an individual; he does not have a legal address. Registration at the place of permanent registration allows you to prevent problems with finding “lost” entrepreneurs. Documents related to its activities are sent government agencies precisely at the place of his permanent registration.

To register an individual entrepreneur, the applicant must submit a package of documents to the tax service. The place of permanent registration is determined based on the information specified in the passport of a citizen of the Russian Federation. He must indicate this in the application for registration. By the way, it is the order of the Federal Tax Service regulating the procedure for drawing up this document that additionally emphasizes that in the column “place of residence” the address that is the place of permanent residence of the applicant should be indicated.

In Federal Law No. 129, the list of documents provided by an individual entrepreneur upon registration includes a copy or original of an act confirming the applicant’s place of residence.

This is permissible and necessary only if the passport or other identification document does not contain information about such an address. In other words, registering as an individual entrepreneur at the place of actual location is possible only for those citizens who do not have permanent registration at all.

However, the law does not limit entrepreneurs’ ability to conduct their business throughout the country. You just have to remember that when you come to new city An individual entrepreneur must, as an individual, register temporarily. However, this will not affect his obligation to pay tax and insurance payments at his place of permanent residence.

Regarding legal entities different rules apply. The legislator is loyal to the place of registration of their founders. Thus, you can open an LLC anywhere, regardless of the stamp in your passport.

Registration of individual entrepreneurs not at the place of registration: problems and solutions

So, in order to register an individual entrepreneur, you need to contact the tax office at your place of permanent registration. Ideally, you need to go to your locality and walk registration procedure. However, this is not always possible in practice. There is a solution.

In accordance with Federal Law No. 129, which regulates the procedure for registering individual entrepreneurs, documents can be sent to the tax service by post.

The procedure in this case is as follows:

1. We create a package.
2. At the nearest post office we send the documents by registered mail with a list of the contents.

The completed document will be sent to the applicant in the same way. This problem occurs in most novice entrepreneurs. However, there are other situations, for example, if a person has temporary registration, or does not have it at all.

If you officially live in another city

The fact of official residence in another city is confirmed by temporary registration. In accordance with current legislation, a citizen is required to register within 7 days from the date of arrival at a new place of residence. Availability of temporary registration – prerequisite, its absence entails the imposition of a fine on the offender.

However, it will not be possible to obtain individual entrepreneur status at the place of temporary registration.

The legislator does not provide such an opportunity, emphasizing that it can only be obtained at the place of permanent registration. In this situation, you can either send documents by mail (as in the example discussed above), or write a power of attorney for another person. The possibility of registering an individual entrepreneur through a representative is allowed by the legislator.

If this option suits you, then you need to do the following:

1. write a power of attorney for the representative;
2. contact a notary to have it certified;
3. send the power of attorney and a package of documents for registration to the representative by mail.

Then the authorized representative must contact the tax service at the place of registration of the applicant. Through 5 working days he will receive a completed certificate, which must also be sent by mail to the newly-made businessman.

If there is no person at your previous place of residence who could perform these actions, then you can resort to the help of legal experts. In each locality there are many law firms that will perform all the necessary operations. The cost of their services, first of all, will depend on the specific constituent entity of the Russian Federation in which they operate. Thus, traditionally in the capital the price for registering an individual entrepreneur is much higher than in the regions.

No registration at all

In accordance with current legislation, only in one case can a citizen of the Russian Federation register at a place of temporary residence - when he does not have a permanent residence permit. Simply put, there is no registration stamp in the passport. Is this possible?

Of course, the Constitution of the Russian Federation proclaims the right to freedom of movement and choice of place of residence. At the same time, the law in 2019 obliges citizens to register within 7 days from the moment of arrival at a new place of residence. This period does not count from the moment when the person’s registration record was removed. This period is taken into account from the day of arrival at the new location.

So, if there is no registration at all, you need to take the following actions:

1. Get temporary registration. In the absence of both permanent and temporary registration, a person will not be able to register as an individual entrepreneur. That is why the process should begin with a visit to the Federal Migration Service. In order to obtain temporary registration, a person must submit an application to the competent authority, as well as a document confirming the consent of the owner of the apartment or house to carry out these procedures.
2. After the certificate is received, the collection of documents for individual entrepreneur registration begins. The applicant is required to submit a passport or other identification document, a receipt for payment of the state fee, and an application. In addition, he needs to provide a copy or original of a document containing information about the applicant’s place of residence.

Payment of taxes and fees in this case

In the case where an individual entrepreneur operates at a place other than his permanent place of registration, special situations arise when paying taxes and fees. Much depends on the chosen taxation system.

For example, an entrepreneur who has chosen the simplified tax system must register for tax purposes at his place of permanent registration. The fact that the activity is carried out in another locality does not matter.

The individual entrepreneur will submit tax reports and make mandatory payments at the place of permanent registration.

In practice this is not difficult to do.

The legislator makes it possible to submit tax reports in the following ways:

• send by registered mail with a list of attachments;
• transfer to the tax service at the place of permanent registration through a representative acting on the basis of a power of attorney;
• send electronically.

Thus, there is no need to visit the tax office in person. Bring in tax payments It is also possible in any subject of the Russian Federation. The main thing is to get the correct details.

There are currently regional laws in place that make it easier tax burden entrepreneurs. At the subject level, a regulatory legal act may be adopted to reduce the tax rate to 5% — for the object “income minus expenses” and up to 1% — for the object “income” (effective from January 1, 2019).

What laws will be valid for individual entrepreneurs in this case? Only those that operate in the region where it is officially registered. Thus, it is possible that the reduced interest rates do not apply to the subject of the Russian Federation where the businessman actually operates, but he has the right to use them, since the corresponding law has been adopted at the place of his registration.

A different procedure will apply if the individual entrepreneur has chosen UTII. This system taxation provides for the obligation of the entrepreneur to register with the tax service at the place of actual activity. Accordingly, he will submit reports and pay taxes to the same authorized body.

If, then he must register with the tax service at the location of the business entity, for example, a store. The entrepreneur must submit an application in the form of UTII 2 to the competent authority within 5 days from the moment the business is fully operational.

The legislator makes an exception if the individual entrepreneur carries out peddling or delivery trade. It doesn’t matter in which region he is engaged in this activity, register UTII payer must at the place of residence.

PSN involves the acquisition of a patent in the region in which the entrepreneur plans to do business.

That is, the individual entrepreneur must submit two statements to the tax service at the place of actual activity:

• about registration;
• to obtain a patent.

A patent has a limited scope. It will be considered authentic only on the territory of the subject of the Russian Federation where it was purchased. Tax return when carrying out activities under a patent is not granted.

According to OSNO, absolutely everything tax reporting submitted to the tax service at the place of permanent registration of the individual entrepreneur. Taxes are paid in the same manner. Registration of KKM in accordance with the current tax legislation is carried out at the place of registration of the entrepreneur himself.

Insurance premiums The individual entrepreneur must submit to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund at the place of his permanent registration. The same rule applies when paying these payments for employees. Moreover, the fact that individual entrepreneurs’ employees live in another region does not matter. The entrepreneur pays insurance premiums and personal income tax for employees at the place of his registration.