Where to submit documents for individual entrepreneur registration. How to open an individual entrepreneur. Self-registration

21.10.2019

In order to register as an individual entrepreneur, you need to send a package of documents to the tax office, which includes:

Application on form P21001 – 1 copy.

Receipt for payment of state duty - 1 copy.

Copy of identification document (passport) – 1 copy.

If you plan to work under a simplified taxation system, you can, together with these documents, immediately submit a notification to apply the simplified tax system in two copies.

Within 3 working days after receiving the documents, the tax office will register you as an individual entrepreneur or refuse if there are reasons or the documents are filled out with errors. After registration, the inspection will issue the newly created individual entrepreneur a notification of registration individual at the tax authority and an extract from the Unified State Register individual entrepreneurs. A certificate of registration of individual entrepreneurs on a tax form has not been issued since 2017.

Methods for sending documents

There are several options:

Personal visit to the tax office. You take the documents to the tax office at your place of registration and pick up the completed documents there. In this case, your costs will be limited to the state duty of 800 rubles.

Mail. You send documents to tax office by registered mail with a description of the attachment. The registration package of documents will also be sent to you by mail. Before sending the documents, you will need to have each of them certified by a notary, and this is an additional expense in addition to the state fee.

Sending through a representative. It is not you who submit the documents, but a representative who acts on your behalf under a power of attorney. In this case, application P21001 and a copy of the passport must be certified by a notary. You can collect documents from the tax office yourself or through a representative.

Registration of individual entrepreneurs online. This option is a salvation for those who actually live and plan to conduct business far from their place of permanent registration, which means they cannot appear in person at the tax office.

Registration of individual entrepreneurs online through the Federal Tax Service website

You submit all documents via the Federal Tax Service website electronically, and receive documents from the tax office in the same way. In this case, there is no need to go to the Federal Tax Service in person. But this option is only available to those who have an electronic signature, because... documents must be certified with digital signature when sent. If there is no electronic signature, you must first apply for its registration at specialized organization, and pay for it according to the organization’s tariffs (approximately 1,000 rubles).

In order not to issue his own digital signature, a future individual entrepreneur can contact a notary so that he can certify the documents with his digital signature for a fee - notaries have this right. In this case, registration documents will also be sent to the notary in electronic form.

Please note that there are two options on the Federal Tax Service website:

"Innings electronic documents for state registration of legal entities and individual entrepreneurs.” If you have an electronic signature and want open an individual entrepreneur online without a personal visit to the tax office, you need to choose this option. You will need to upload scans of your passport, payment receipts, application P21001, and send them, certified by digital signature.

“Filing an application for state registration of individual entrepreneurs and legal entities.” This option is not IP registration online. So you can only fill out and submit form P21001, that is, declare your intention to register as an individual entrepreneur. But this will not free you from the need to personally appear at the tax office with identification documents. Moreover, before sending such an application through the Federal Tax Service, you will need to pay the state fee at the bank or directly on the Federal Tax Service website. Without this, it will not be possible to submit an application through the Federal Tax Service website.
After submitting your application, you will receive a notification from the registration authority with an invitation to contact the tax authority within 3 days. If you do not appear at the Federal Tax Service within the specified three days, your application will be canceled and you will have to submit a new one.

Filling out an application on form P21001

All requirements for filling out are contained in Appendix No. 20 to Order of the Federal Tax Service of Russia No. ММВ-7-6/25@ dated January 25, 2012. You need to adhere to them in order to avoid mistakes and not be denied registration.

Take advantage free service preparing “My Business” documents to complete the application in accordance with the requirements.

The form consists of 3 sheets with appendices A and B.

Russian citizens fill out the first two pages and both applications. The third sheet is only for foreign citizens and stateless persons, the rest let him through. It contains information about a document confirming the right of foreign citizens and stateless persons to reside in the territory of the Russian Federation.

The personal data of the future entrepreneur on pages 1 and 2 must be entered strictly in accordance with the passport data.

In Appendix A you need to indicate the main code of the type of activity and several additional ones that the individual entrepreneur plans to engage in. When choosing codes, you must be guided by the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2).

If there are many codes and one sheet A is missing, take another one, but do not indicate the code of the main activity again on it. And don’t try to specify as many additional codes as possible “in reserve.” Indicate those that you really plan to do, and you can add new ones at any time.

Keep in mind that the type of activity you indicate as your main one will determine the rate for insurance against industrial accidents if you hire workers.

Appendix B contains the applicant's contact information and confirmation of the accuracy of the information provided.

Preparation of registration documents for individual entrepreneurs in the “My Business” service

Using the free document preparation wizard, you will quickly and without errors prepare documents for individual entrepreneur registration. To do this, you just need to register in the service.

How does this work?

You enter your data into the form on the website. The system contains data control elements and provides hints.

The service automatically fills out documents and generates them in machine-readable form with a two-dimensional barcode. Documents are checked according to the official directories of the Federal Tax Service.

You print out the application, a receipt for payment of the state duty and a notification for the application of the simplified tax system (if necessary), and send them to the tax office in a convenient way.

When the tax office issues you the final documents, return to us to manage your individual entrepreneur’s accounting without hassle. Our service will help you calculate taxes and contributions, generate payment documents, fill out reports and send them to regulatory authorities electronically.

You may also
be useful:

Internet accounting

How to conduct accounting for an individual entrepreneur yourself? Where to start and how to avoid fines.

Outsourcing

Full accounting, tax and personnel records. Including financial risks.
From 3,500 rub. per month

More and more people want to gain independence and start their own business. Therefore every year large number Russians become individual entrepreneurs (hereinafter referred to as individual entrepreneurs).

Any activity of a private person that generates income must be registered in government agencies. A citizen who carries out his business personally or with employees hired by him without creating legal entity, called IP. Organized activities aimed at generating income are carried out by him at his own peril and risk.

Before status registration

Russian legislation designates the following category of citizens who can register their documents to obtain individual entrepreneur status:

Capable, adult citizens of the Russian Federation and stateless persons.
Minors holding a passport, with the consent of their parents or guardians.

Ban in in this case can be obtained by persons in military or government service.

Before registering, you must determine two important details:

the only type of future activity is;
choose a tax system.

The state invites individual entrepreneurs to make the most convenient choice out of 5 possible options payment of taxes to the budget:

general taxation regime;
single agricultural tax;
patent;
simplified taxation system;
single tax on imputed income.

For the services of the Federal Tax Service you need to pay a state duty. Quick issuance of a receipt for payment after entering the data of the future individual entrepreneur is provided on the website of the Federal Tax Service of the Russian Federation nalog.ru. You can print it out and then transfer the amount to any Sberbank branch.

There are no benefits regarding payment of state duty. It must be paid before applying for registration, because Documents without a receipt will not be accepted.

Rules and procedure for opening in 2018

The entire procedure can be divided into 3 main actions:

collection of documents for registration with the Federal Tax Service;
choosing the tax authority that is closest to the applicant’s place of residence;
obtaining registration documents.

You can submit the entire package of papers for registration in several ways:

in person at a reception with a Federal Tax Service inspector;
by handing over to a tax authority employee through a representative, issuing him a notarized power of attorney;
by handing over to the multifunctional center;
by submitting documents to a notary, who, for a fee, will undertake the procedure of communicating with the registrar;
by sending an application with attached documents electronically;
by registered mail through the post office.

The registration procedure with the tax authority lasts 5 days. If the answer is yes, registration papers can also be obtained several options:

personal visit to the inspection;
instructing your representative;
through the post office.

The registration procedure may be canceled or stopped if serious violations are discovered. The tax authority may:

Without a court decision, suspend the procedure for a month if there are suspicions that the applicant’s information is unreliable.
Refuse altogether in cases where the registered person has previously conducted entrepreneurial activity in violation of laws and if the applicant is being prosecuted for illegal business.

For a person who wants to register his business activity, the package of papers is very simple, so collecting it will not be difficult.

Brief list of documents

You need to submit the following package of papers:

completed application form ();
photocopies of the TIN and passport of the applicant;
original bank receipt for payment of state duty;
foreign citizens need to additionally confirm their official presence on the territory of Russia with copies of documents received from the migration service (residence permit or temporary residence permit);
if necessary, immediately attach a notice of the transition to a special tax regime.

The copies listed in the list do not require mandatory certification by a notary.

Paper requirements

Papers must contain accurate information and be free of errors, typos or corrections. They are submitted to the tax authority, and if all required documentation accepted, a receipt is issued to that effect. It must indicate the date and time when the applicant must pick up the registration papers.

If within the specified period the individual entrepreneur does not receive a ready-made package of documentation indicating his registration, it will be sent to him by mail. It is important to fill out the application form correctly.

Application on Form P21001

The first thing you need to do is fill out an application. Form P21001 of this document is approved at the legislative level and is the same for all citizens.

You can ask for the form at the tax office or fill out and print it.

If the form is filled out electronically, the data is entered in Courier New font in capital letters only. When filling in data manually, you must use a black ink pen.

In the appropriate paragraphs of the application, in large block letters, you must enter such information about the registered person:

last name, first name and patronymic;
place and date of birth,
TIN code;
citizenship indicated in the passport;
registration address, in which you must indicate the postal code and code of the subject of the Russian Federation;
information from the passport - series, number, where and when it was issued;
OKVED code;
telephone numbers: mobile and landline.

When filling out personal data, you must adhere to the following points:

if the word does not completely fit on one line, then the hyphen is not placed;
no TIN - leave the cells empty;
the place of birth must be exactly stated in the passport;
leave an empty cell after the period;
paragraphs 6.3-6.5 for Moscow and St. Petersburg are not filled out;
in the district column you need to indicate the one where the settlement is located, and not the city district;
pay close attention to abbreviations in the names of address objects (you can clarify them using Wikipedia at the link);
in paragraphs 6.7-6.9 you need to write the words in full “HOUSE”, “BUILDING”, “APARTMENT”;
in the series and before the passport number you need to leave empty cells;
exactly from the passport you need to copy the entry who issued it (if the word completely does not fit on one line, then you need to fill in as much as will fit and continue in new line without a hyphen, and if the last letter coincides with the last cell, then the next line begins to be filled in from the second cell);
in section 8, only foreigners and stateless persons fill out the information;
make 2 copies of sheet B, because one of them is returned as proof of acceptance of documents for registration;
email address is indicated when submitting an application online;
when submitting documents in person, the signature and full name are given already at the reception with the tax inspector;
if the application and papers are submitted to the tax office through a representative or sent by mail, then it is signed in the presence of a notary.

Be sure to check with the Federal Tax Service department whether it is necessary to file an application, because They approach this issue differently.

Power of attorney for a representative

It is impossible to submit a package of papers with an application to the Federal Tax Service through your representative without having a properly executed power of attorney. The requirements for issuing this form are set out in the Civil Code of the Russian Federation.

The power of attorney will be valid if the following details are provided:

name of the official document;
time and place of registration;
individual passport data of the principal and representative of his interests;
what powers are vested in the trustee (specify in great detail);
the final validity period of the document;
signatures of the representative and the principal.

Only a power of attorney executed and approved in the presence of a notary will be valid.

After registration

The procedure for registering a new individual entrepreneur ends with the fact that they are given to him relevant certificate and extract from the Unified State Register of Individual Entrepreneurs. After receiving them, you still need to perform the following procedure:

Switch to a convenient version of the taxation system with OSNO, which is installed automatically upon registration. For some types of taxation it will be necessary to have .
If the individual entrepreneur uses hired labor, then within 30 days it is necessary to submit documents to the Pension Fund and the Social Insurance Fund. If there are no employees, this does not need to be done.
Make a seal to gain trust from business partners and a solid status. This is not a requirement.
Receive a letter from the statistics department indicating the assigned statistical data and codes.
If an individual entrepreneur plans to work with organizations, then he should open a bank account.
Submit a package of documents to Rospotrebnadzor if the type of activity falls under the control jurisdiction of this government body.

The procedure for registering an individual entrepreneur is not that complicated, so any citizen can go through it independently. But if in doubt, it is better to trust the professionals who provide such services. They will quickly help you start a new business based on the documents received.

Learn how to prepare documents for individual entrepreneurs yourself from this video.

Entrepreneurship is a risky business, but incredibly rewarding. Of course, it’s better to work for yourself, and not for someone unknown, and receive a salary that you can laugh and cry at at the same time. Many people are ready to take action, but still don’t know how to take the first step. For such people, this article will be extremely useful, since it will talk about how to open an individual entrepreneur. This is not a difficult task, but without good instructions, few people succeed in doing everything correctly the first time.

How to open an individual entrepreneur

In this matter, it is better not to rush, but to move in small steps. Of course, before opening your own individual entrepreneur, you will need to undergo mandatory entrepreneurship, most profitable in the field of trade and services, as well as in small businesses and small production.

When talking about how to open an individual entrepreneur, you cannot miss the question of who can and who cannot do it. The following have the right to register an individual entrepreneur:

Emancipated minors;

Citizens of other states, as well as stateless persons, provided that they have a permanent or at least temporary place of residence in the territory of the Russian Federation.

Citizens of other states, as well as stateless persons who do not have a migration card or registration in Russia.

It is worth noting that for being unregistered in our country there is a fine of five to twenty minimum wages.

Today, more and more companies are appearing that can not only tell you how to open an individual entrepreneur, but even go through the entire procedure for you. Of course, this saves a lot of time, but is it worth overpaying in cases where you can do everything yourself?

Opening an individual entrepreneur: documents

To obtain an individual entrepreneur, you must provide the following documents to the tax office:

An application filled out in form P21001, to which must be attached a list of the types of activities that you plan to engage in after you receive the status of an individual entrepreneur. It is recommended to include in this list not only those that you plan to do in the near future, but also those that may interest you in the future. This is due to the fact that it will be very difficult to make changes to this list in the future;

Copy of passport. If sent by mail or otherwise, this copy will have to be certified by a notary;

Receipt for payment of state duty (original);

Copy of TIN;

In some cases, you will have to provide a copy of your birth certificate;

You can prepare the above documents for free using this service.

You will also need to provide contact information.

What you need to know about the tax system

Today, an individual entrepreneur can choose one of three taxation systems:

Standard;

Simplified;

Single tax on imputed income.

The choice should be made only after the pros and cons of each of them become clear.

Next steps

After submitting the documents, a deadline is set when you can pick up documents confirming your individual entrepreneur status from the tax office. It is possible to receive these documents by mail.

The tax office will have to issue:

Extract from the Unified State Register of Individual Entrepreneurs (EGIPR);

OGRNIP - certificate that you are registered as an individual entrepreneur.

Together with these documents, you sometimes receive a certificate of TIN assignment.

Copies of these documents will need to be left with the tax office.

There is no need to worry about the pension fund, since the tax office itself will send the necessary documents there.

An individual entrepreneur is a form of business that is attractive due to its ease of registration and management. After receiving this status, you can engage in any business activity available to individuals. in Moscow occurs according to the standards established federal law No. 129-FZ dated 08.08.2001.

Who can open an individual entrepreneur in Moscow

Moscow, as the largest Russian metropolis, attracts many visitors from other regions. in the capital, and is it possible to conduct business here without Moscow registration?

We will answer the first part of the question below, but first about what address an individual entrepreneur is registered at. According to Law No. 129-FZ, registration of an individual as an individual entrepreneur occurs according to his permanent registration in the passport. And only if there is no registration in the passport, the entrepreneur’s address can be temporary registration in the capital.

Even if you order turnkey registration of an individual entrepreneur in Moscow, paying the registrars several thousand rubles, this provision of the law cannot be circumvented. But there is good news - it doesn’t matter where you register an individual entrepreneur, because you have the right to conduct business throughout Russia, regardless of registration.

Thus, registration of an individual entrepreneur in the Moscow tax office is possible only for those who are registered in the capital, as well as for those who do not have a residence permit in their passport, but have temporary registration in Moscow.

Documents for registration of an individual entrepreneur

In principle, if you decide to open a turnkey individual entrepreneur in Moscow, then you can safely skip this section, because registration documents Specialists will prepare for you. And for those who want to understand this procedure themselves, let’s say that there is nothing complicated here.

All you need to do is fill out an application to register an entrepreneur, make a copy of your passport and pay a state fee of 800 rubles.

An application for obtaining the status of an individual entrepreneur (form P21001) is completed on an official form approved by the Federal Tax Service. You can find an example of filling out an application, as well as the form itself for filling out in different formats.

In the application you must indicate your passport details, registration address and the types of activities you plan to engage in. Types of activities for form P21001 are encrypted with numbers called OKVED codes.

OKVED is an all-Russian classifier, and it contains thousands of digital codes (from 2 to 6 characters) for all types of economic activity. Despite this, it is quite simple to understand it, because the classifier has a strict hierarchy. You can learn more about the selection of OKVED codes and permitted types of activities of individual entrepreneurs from.

It is convenient to prepare a receipt for payment of the state duty of 800 rubles in the Federal Tax Service, because all details will be filled in automatically. And if you have an account on the government services portal, then you can pay the fee through it with a 30% discount, i.e. only 560 rubles. Just keep in mind that when paying online, you need to request a confirmation document from the bank through which the payment was made instead of a receipt.

Open an individual entrepreneur in Moscow under certain types activities can not only be Russians, but also citizens of other states, as well as stateless persons. In this case, the set of documents for registration is supplemented with a copy of the TRP (temporary residence permit) or residence permit (residence permit) at the Moscow address. A foreigner’s passport or identity card of a stateless person must be translated by a Russian notary.

Where to submit documents for registration of individual entrepreneurs in Moscow

The only tax office that carries out registration of individual entrepreneurs in the capital is the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow. Inspection address: Pokhodny Proezd, building 3, building 2.

Reception and issuance of documents on registration of individual entrepreneurs is carried out in Hall No. 2, which receives applicants on a shorter schedule than when registering an LLC. From Monday to Thursday you can contact us from 9.00 to 18.00, and on Friday from 9.00 to 16.45.

If this schedule does not suit you, then please note that documents for registration of individual entrepreneurs are also accepted at multifunctional centers. True, not all capital MFCs have concluded a corresponding agreement with the tax service, so you need to find out about this possibility in advance.

To do this, go to the official website “My Documents” in Moscow and find contacts of the nearest MFC. It is possible that this center provides services for receiving and issuing registration documents, and you will not have to travel far.

An important point is that if registration of an individual entrepreneur takes place through a multifunctional center, then a different BCC must be indicated on the receipt (especially for the MFC). If you pay the fee at the KBK for registration with the 46th tax inspectorate, then the center will not accept your documents.

Be sure to pay attention to this feature when generating a receipt on the Federal Tax Service website and select desired value KBK.

Methods for submitting documents

Their execution depends on which method of submitting documents you choose, as well as how much it costs to register an individual entrepreneur. When a future entrepreneur personally visits the 46th Federal Tax Service Inspectorate or MFC, application P21001 and a copy of the passport do not need to be certified by a notary.

If documents are sent by mail, or they are handed over by an authorized person, then the applicant’s signature in form P21001 and a copy of the passport are notarized. The power of attorney for registration actions must also be notarized.

If you order registration of an individual entrepreneur in Moscow from professional registrars, then usually you will be accompanied to a notary, so it will not take much time.

In addition, registration of an individual entrepreneur without visiting the tax office or multifunctional center is possible if you have a qualified electronic signature. However there is one here important nuance, ignorance of which may lead to refusal to open an individual entrepreneur.

If you follow the letter of the law "On state registration", then the presence of an electronic signature frees the applicant from the need to certify his signature in form P21001 with a notary. But in addition to the application itself, you must also send a scanned copy of your passport in electronic form, but it must be certified by a notary.

How much does it cost to open a sole proprietorship?

Now let’s calculate how much it costs to open an individual entrepreneur in the capital. The registration price depends on several factors:

who fills out the application P21001;
how the duty is paid;
who submits documents to the Federal Tax Service or a multifunctional center.

So, how much does it cost to open an individual entrepreneur in the most economical option? Only 560 rubles, provided that you prepare the documents yourself, submit them in person, and pay the state fee on the government services portal. But this, of course, does not always happen.

In the table we have collected approximate costs for the registration procedure for an individual entrepreneur in Moscow.

Of course, not all of these services are required. For example, you plan to prepare an application on form P21001 yourself, but send the documents by mail. In this case, in addition to the fee, you need to pay notary services and postage, and a notarized power of attorney for the representative is not needed.

The most expensive option is to open a turnkey individual entrepreneur, when you only need a copy of your passport, and the registrars will do the rest. Such services will cost from 6,000 rubles, and if with a guarantee of registration, then even more expensive.

Documents confirming the status of individual entrepreneur

The processing time for your documents is three working days, regardless of where you submitted the application (to the 46th Federal Tax Service Inspectorate or the MFC). On the fourth working day, you should be sent a USRIP entry sheet in form No. P60009 and a TIN certificate, if you did not have one, to the email address specified during registration. The tax office or center issues paper documents only upon request, so please inform us about this when submitting your application.

If there are errors in the documents or violation registration procedure, then registration of an individual entrepreneur may be refused. If you apply again, you will have to pay the fee again, but from October 1, 2018, applicants will have the right to resubmit the P21001 application once using the same receipt.

Opening a new business always begins with going through the registration procedure. To do this, the individual entrepreneur must submit a tax registration application (on form P21001), a receipt for payment of the state duty in the amount of 800 rubles. as well as photocopies of your passport and TIN. If an individual entrepreneur intends to work on the simplified tax system, he must also submit, along with all documents, a notice of transition to the simplified system.

After the registration procedure is completed, the individual entrepreneur must receive a certificate of registration of entrepreneurs (OGRNIP), as well as an extract from the Unified State Register of Entrepreneurs. The last document contains the basic registration data of the individual entrepreneur - information about registration with the tax authorities and the Pension Fund of the Russian Federation, as well as data on the types of economic activities. Potential clients often ask to provide the Unified State Register of Individual Entrepreneurs to verify their future partner. Having OGRNIP in hand, you can legally start doing business.

When opening a current account, the bank may request registration documents from the individual entrepreneur, a letter about statistics codes from Rosstat, licenses (if available), as well as a lease agreement. Each bank may have its own requirements for the data provided by entrepreneurs. The package of documents required to obtain a seal is generally similar.

During the work process, the individual entrepreneur should always have on hand documents that may be required during inspections. This is the TIN, OGRNIP, extract from the Unified State Register of Individual Entrepreneurs. If an entrepreneur works on the simplified tax system, this list includes KUDIR, as well as registration documents for cash register(when accepting cash from the public). With UTII, the entrepreneur must have a certificate of registration under UTII, as well as documents that confirm the correctness of recording physical indicators (this could be a lease agreement or personnel documentation).

If an individual entrepreneur attracts hired employees, he must have the entire package of personnel documents, as well as register with the Pension Fund of the Russian Federation and the Social Insurance Fund as an employer. In case of verification Labor inspection or another regulatory authority may request employment contracts with employees and their personal cards, staffing table, time sheet, vacation schedule, etc.

Latest news

What documents should an individual entrepreneur keep?

What documents should an individual entrepreneur (IP) have? What kind of reporting should he keep as an entrepreneur and as an employer?

Find out the answers to these questions to avoid problems. Compared to other complexities of entrepreneurial life, registering an individual entrepreneur is a simple and quick procedure. It requires strict adherence to the regulations, after which you acquire the coveted status of an individual entrepreneur in just three days. It would seem that the main thing is behind you, and now you can conduct business with a clear conscience. But this is just the beginning. Along with the status of an individual entrepreneur, the responsibility for timely and competently compiled reporting, drawn up in accordance with the specifics of your business, falls on your shoulders.

Full list documents that an individual entrepreneur must maintain. difficult to determine. Their list depends on many factors: the scope of the business, the place of registration of the enterprise, working conditions and, in some cases, even the personal choice of the entrepreneur himself.

In any case, before preparing the list necessary documents, you need, first of all, to clearly decide what type of taxation is convenient for you and whether your company will have employees.

Which accounting documents should I run a sole proprietorship without employees?

The easiest way to run your own business is as an individual entrepreneur without hiring additional employees. In this case, you are your own boss in running your business, you have no obligation to pay wages and - what is especially important - lead additional reporting. However, it will not be possible to completely refuse to answer to the state; no one has canceled tax obligations.

When you embark on the entrepreneurial path, you immediately face a choice: to conduct your business in general tax regime or choose an alternative path of one of special tax regimes. Each of them has its own shape tax reporting.

General tax regime

Having chosen the general tax regime, an individual entrepreneur must conduct and promptly submit to the tax authorities:

provided until April 30;
Tax payment for the year is due July 15;
You can fill out and submit the declaration in paper or electronic form.

provided in case of receipt of income from business activities during the year;
shall be submitted no later than five days after the end of the month in which such income was received.

provided no later than the 25th day following the expired quarter;
submitted only electronically;
the tax is paid quarterly, until the 25th day of the month following the billing quarter.

VAT purchase book (examples of reflecting entries on invoices in the purchase book and sales book, indicating transaction type codes)

Book of accounting of income and expenses and business transactions individual entrepreneur (KUDiR)

Special tax regimes

As a rule, the general tax reporting regime turns out to be easier to understand, but not always the most profitable. To make life easier for small entrepreneurs, the state introduced special tax regimes.

The most common and simplest of the special modes is Simplified taxation system (STS)- replaces three taxes at once. simplified tax system gives IP the right not to pay VAT, personal income tax and property tax. All other taxes are paid in the order provided for individual entrepreneurs under the general tax regime.

That's why basic documents that an individual entrepreneur must maintain on the simplified tax system it is:

submitted at the end of the reporting year no later than April 30 of the following year;
in case of closure of an individual entrepreneur, it is necessary to submit a declaration no later than the 25th day of the next month.

A separate tax regime has been developed specifically for those entrepreneurs who produce agricultural products. In case IP falls under the category of the Unified Agricultural Tax (USAT), he is obliged to maintain the same documents as entrepreneurs under the simplified tax system - Declaration and KUDiR.

By choosing the Unified Tax on Imputed Income (UTII), regardless of the amount of earnings, you will pay a fixed 15% of the imputed income. When choosing this tax reporting regime, from the entire list of documents you must maintain:

Tax return - submitted at the end of each quarter no later than the 20th day of the month following the reporting quarter.
Accounting for physical indicators(for example, the area of the retail space, the number of employees, etc.).
Book of income and expenses and business operations of an individual entrepreneur (KUDiR) in this case are not required

Read also: Simplified bankruptcy procedure for an individual

Another tax regime option is Patent tax system (PTS). The cost of a patent will depend on the type of activity of the individual entrepreneur. However, in any case, only the Income Accounting Book (ILR) is a mandatory document.

Detailed information about different tax regimes and the forms of mandatory reporting for each individual entrepreneur can be obtained on the official website of the Federal Tax Service, in the section with detailed information about tax documents which every individual entrepreneur must provide.

What documents should an individual entrepreneur maintain as an employer?

If still without additional help IP cannot be avoided and they are involved in the work hired employees, necessary lead special documents . Hiring employees places an additional burden of responsibility and accountability.

Having started a business activity, you come under regular control of the Federal Tax Service (FTS), Pension Fund Russia (PFR) and the Social Insurance Fund (FSS).

So, to each of the above bodies an individual entrepreneur as an employer must provide his own set of separate documents.

Federal tax service requires from individual entrepreneurs and employees:

Reporting in form 2-NDFL - until April 1 of the next year.
The average number of employees is submitted based on the results of the reporting year no later than January 20 of the following year, in case of closure of the individual entrepreneur average number submitted no later than the actual date of deregistration.

It is necessary to submit reports to the Social Insurance Fund in Form 4-FSS.

on paper - no later than the 20th day of the month following the reporting period;
in electronic form - no later than the 25th day of the month following the reporting period.

The pension fund requires everyone Individual entrepreneur as an employer.

it is necessary to indicate data for the organization as a whole and individual data individual accounting for each employee;
the calculation must be provided in printed form no later than the 15th day of the second month following the reporting period;
in electronic form - no later than the 20th day of the second month following the reporting period.

rented monthly, no later than the 10th day of the next month.

What personnel documents should an individual entrepreneur have?

Every An individual entrepreneur as an employer must have key personnel paper.
Registration of employees for work in any form IP implies reporting as follows documents.

Employment contract in two copies
Order for hiring an employee
Job description
Staffing and paid annual leave schedule
Internal regulations
Personal cards of employees in the T-2 form

In addition, for general maintenance of personnel documentation, it is required to maintain the following reporting documents.

Time sheet
Traffic book work records, as well as their inserts
Receipt and expense book for accounting strict reporting forms

In general, registering a new employee as an individual entrepreneur is not a very complicated procedure. The main thing is to maintain complete personnel records and document flow. And timely completion of all necessary employment forms will allow you to avoid unpleasant and unexpected difficulties with regulatory government bodies and, no less important, with the employees themselves.

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Documents for registration and maintenance of individual entrepreneurs

Documents for registration of individual entrepreneur

To register an individual as an individual entrepreneur, you must register your activities with the Federal Tax Service of the Russian Federation by registration and provide the necessary documents for registration (opening) of an individual entrepreneur:

Application in form P21001 for state registration of an individual as an individual entrepreneur. At the tax office you can get the program “Taxpayer of Legal Entities”, there is this statement. The program is free. Or download the most latest version statements from the official website of the Federal Tax Service of the Russian Federation. There is no need to sign it in advance, since all documents must be certified by a notary before being submitted to the Federal Tax Service of the Russian Federation. He also certifies your signature.
Receipt (original) for payment of the state fee for registration of individual entrepreneurs. The form of the receipt itself can be obtained from any branch of Sberbank of the Russian Federation or downloaded from the official website of Sberbank. Details are obtained from the tax office. Since January 2010, the state duty amount is 800 rubles.
If your type of activity falls under the taxation system of the simplified tax system, then an application for transition to the simplified tax system is required in form No. 26.2-1.
A copy of the passport, all pages.
A copy of the TIN, a copy of the certificate of assignment of the TIN;
Contact information – postal address where letters from the tax office will be sent to you.

Registration is carried out by the tax authorities in the locality where you are registered, that is, according to the registration that is in your passport.

If you are registered in one city and live in another, you still need to register an individual entrepreneur where the main registration is. In this case, documents for registering an individual entrepreneur can be sent by mail in a valuable letter with notification.

If citizens of foreign states or stateless citizens intend to engage in entrepreneurial activity on the territory of the Russian Federation, then, in addition to the application, they provide the following list of documents for registration of an individual entrepreneur:

translation of the passport into Russian, have it certified by a notary;
a copy of the document that confirms the right of this citizen to legally stay in the territory of the Russian Federation;
a certificate from the place of temporary registration or an extract from the house register.

After completing the registration procedure, the newly created individual entrepreneur must be issued with the relevant documents.

IP documents after registration

After registering an individual entrepreneur, the following documents are needed:

certificate of registration of individual entrepreneur (OGRNIP);
certificate of tax registration (TIN IP);
extract from the Unified State Register of Individual Entrepreneurs.

After receiving the above documents, you have the right to engage in entrepreneurial activity and you may need to obtain a seal and open a bank account, which also require certain documents.

Documents required for production of IP seal

These documents will be needed to produce an IP seal:

a copy of the main page of the passport and the registration page on one;
a copy of an extract from the Unified State Register of Individual Entrepreneurs;
copy of OGRNIP;
stamp (if available);
a copy of the notification from Rosstat;
copy of TIN.

Documents for opening an account for individual entrepreneurs

To open an account for an individual entrepreneur you need:

having a passport;
application for opening a current account for an individual entrepreneur, questionnaire;
a copy of the individual entrepreneur's registration certificate;
a copy of the tax registration certificate;
notification letter about assigned statistics codes from Rosstat;
licenses (if any);
a copy of an extract from the Unified State Register of Individual Entrepreneurs;
rental agreement for premises (if the individual entrepreneur rents premises for an office);

You should also take into account that the bank where you decide to open a current account may require you to provide additional documents.

Read also: Provision for doubtful debts in the balance sheet

How to prepare documents for individual entrepreneur registration yourself: Video

So, we have reviewed the documents required when opening an individual entrepreneur. Now let's move on to the documents that an individual entrepreneur will need in the future to conduct his activities.

What documents are needed for an individual entrepreneur?

We have compiled a list that includes all the necessary documents that will be required for the work of an entrepreneur. Using the list, everyone can check whether the individual entrepreneur already has all the documents, and which documents need to be obtained.

p>We also recommend that each individual entrepreneur create a special folder for storing official documents. Then they will always be at hand, which will greatly facilitate communication with regulatory government agencies.

List of necessary documents for individual entrepreneurs that should always be at hand

IP should always be kept with you:

Copies of all pages of the passport.
TIN - copies and original.
OGRNIP (original and copies).
Individual entrepreneur details form. It contains all the information about the individual entrepreneur. that is, passport data (series, number, by whom and when issued, where registered), TIN, OGRNIP, if there is a current account indicating the bank account (correspondent account of the bank and its BIC, all data specified in the State Statistics Committee Certificate. Such a form needed so that it can be quickly sent to the supplier or customer to fill out the contract, if necessary. Done correctly once, it saves a lot of time.
Insurance certificate of state pension insurance.
Application for registration of an individual entrepreneur as a UTII taxpayer with the tax authority at the place of business activity, and subject to UTII, if such activity is carried out.
Agreement on opening a bank account in a bank.
Agreement on the use of the Bank-Client system, if the individual entrepreneur uses this system.
A copy of the tax notice about the opening of an account in the bank along with a list of investments in the valuable letter.
Certificate of registration with the Social Insurance Fund.
Notification about the possibility of using the simplified tax system (if there is a simplified tax system).
Certificate of registration with the Compulsory Medical Insurance Fund.
Extract from the Unified State Register of Individual Entrepreneurs. There may be several copies of them, depending on the activities of the entrepreneur.
OGRN for making changes to the Unified State Register of Individual Entrepreneurs, there may also be several of them.
Certificate of registration with the Pension Fund as an employer, if there are employees.
Certificate from the State Statistics Committee on statistics codes.
A copy of the lease agreements for the premises where the individual entrepreneur operates.
A copy of rental agreements for equipment used by the individual entrepreneur.
A copy of the legal agreements for business objects. For example, this could be a purchase and sale agreement for premises that the individual entrepreneur leases, or a lease agreement for the premises that the individual entrepreneur subleases, a purchase and sale agreement and a copy of the title for the car that is being leased.
If there are insurance policies for property, then copies of them.
Originals of all “Inspection Reports” that were carried out by the inspection authorities.
If a power of attorney was issued for the right of disposal and management vehicle, then you need to have the original with a live signature of a trusted person.

In addition to these documents, it is necessary to have personnel documents for individual entrepreneurs. They are needed by those entrepreneurs who will use the work of hired workers.

List of personnel documents for individual entrepreneurs

Personnel documents for individual entrepreneurs:

Personal cards of employees.
Employment contracts, or their approximate form.
Order for employment.
Staffing schedule.
Job descriptions.
Time sheet.
Vacation schedule. Today, during a tax audit, if it turns out that this schedule does not exist, the inspection authorities may issue a fine.
Order on granting leave.
If an employee is transferred to another position, the entrepreneur must have an order for the transfer.
A book of accounting for the movement of work books, as well as their inserts.
Receipt and expense book for recording strict reporting forms.
Order to dismiss an employee.

Having at hand a collected and correctly executed package of documents for an individual entrepreneur, an entrepreneur can quickly, if necessary, prepare, for example, documents for a foreign passport for an individual entrepreneur, or documents for a loan for an individual entrepreneur, or provide documents for an individual entrepreneur for the tax office.

And, if, God forbid, loss of documents, fire or theft occurs, having a folder in the safe, you can quickly restore the individual entrepreneur’s documents.

Documents for liquidation of individual entrepreneurs

If an entrepreneur decides to close an individual entrepreneur, he will need the following documents for this:

An application in the established form, which must be filled out in strict accordance with the law and must not allow any blots, errors or corrections. The signature on this application must be certified by a notary.
Receipt for payment of state duty.
A document that confirms the submission of all necessary data to the territorial body of the pension fund.

What documents does an individual entrepreneur receive after registration and where will they be needed?

Proof that you are an individual entrepreneur and can carry out your activities within the legal framework are the documents issued to you after registering an individual entrepreneur. Our article will tell you more about this. Entrepreneurship is a type of activity that a businessman independently carries out at his own peril and risk and receives a certain profit for it. Despite the fact that independence is the main feature, nevertheless, the legislation of the Russian Federation provides for mandatory registration in tax authorities. The procedure is not complicated.

Registration procedure - when to receive documents

To register, you must submit the following to the tax office at your place of registration ( full list documents for registration in detail):

passport or other document. identification.
confirmation that the state fee has been paid;
application for the simplified tax system if you have decided on the taxation regime. You must have a second copy with the tax authority’s mark.

A certificate of no criminal record may also be required for some activities.

After this, the fiscal authorities have 5 days to check and issue documents after registering an individual entrepreneur:

A document that will give you the right to start doing business in the area of the economy that you have chosen is certificate of state registration an individual as an individual entrepreneur.
Registration with the tax authorities is confirmed by a certificate forms No. 2-1-Accounting. You can fill out and send it using the Federal Tax Service online service - https://service.nalog.ru/zpufl/.
No less important document– this is an extract from the unified state register of individual entrepreneurs ( USRIP).
Individual tax number ( TIN), if you have not received it before.
Policyholder notices from off-budget funds(PFR, MHIF, FSS)
Information about installation on a simplified system taxation. If you did not immediately submit an application for the simplified tax system, then you have another 30 days to do this, otherwise you will remain on common system taxation, which is set automatically.