Individual entrepreneurs who registered their enterprise in 2018 are wondering why the tax authority did not issue individual entrepreneur registration certificates? The fact is that starting from January 1, 2017, the Federal Tax Service canceled the issuance of the usual registration certificates individual entrepreneurs. The change also affected legal entities. What documents are now issued to entrepreneurs, and has it become more convenient?
Any legally competent adult citizen can start a commercial activity on the territory of the Russian Federation. In order for an individual enterprise to operate in accordance with the law, it must be registered and registered with the Federal Tax Service. Until January 1, 2017, as confirmation that it was working according to the law, the Federal Tax Service issued individual entrepreneurs a Certificate of Individual Entrepreneur Registration.
It was the most important document for an entrepreneur. Since activities without this document are criminally punishable. The individual entrepreneur registration certificate confirms that the individual has completed the process of registering an individual enterprise. The certificate and registration of an individual enterprise is issued as a form in the form P61001, the certificate contains the details of the individual entrepreneur as:
- initials individual;
- series, number, and date of issue of the document;
- name of the registration authority that issued the certificate;
- state registration number individual enterprise;
- the position of the authorized representative of the registration authority and his signature;
- seal of the Federal Tax Service.
If the certificate does not have the required stamps or signatures, it is considered invalid. To prevent fraudsters from falsifying this certificate, the form contains several levels of protection. After receiving a certificate of registration of an individual entrepreneur, the entrepreneur needs to always have it at hand. It is necessary for registering a bank account, signing agreements with partners, as well as for employing hired workers. The registration certificate is considered valid until the entrepreneur himself decides to suspend his entrepreneurial activity. If an individual entrepreneur registers an enterprise using a temporary registration, the validity of the certificate will expire along with the registration. For those who registered an individual enterprise under permanent registration, the certificate is issued for an unlimited period. There is no need to change it even if you move, since it is considered valid throughout the entire Russian Federation.
A certificate of registration of individual entrepreneurs was issued to the entrepreneur within five working days after submitting the package of documents required for registration. To cancel a valid certificate, you must submit a corresponding application to the tax authority.
Cancellation of a certificate of registration of individual entrepreneurs
On September 12, 2016, the Federal Tax Service issued an order on the basis of which registration certificates for individual entrepreneurs and legal entities are no longer issued. These documents were completely canceled. The Federal Tax Service order came into force on January 1, 2017. That is why those who registered an enterprise this year did not receive the now customary certificate of state registration individual enterprise. Read full information You can find out about the order on the official portal of the Federal Tax Service. Now, instead of a certificate of registration of an enterprise, future entrepreneurs will receive a Sheet of Entry from the corresponding Unified State Register of Individual Entrepreneurs.
The changes, as explained by the tax service, were created with the aim of increasing the interaction of individuals and legal entities with tax authorities. This official reason, also indicated in the order dated September 12, 2016. The fewer papers an individual entrepreneur needs to issue and prepare when registering, the faster the individual entrepreneur registration process will be. It should be added that before this the registration process took five working days, now the same process takes only three days.
The changes affected not only certificates of state registration of individual enterprises. The innovations also affected the document on registration of an individual with the tax authority. This document has not been canceled, but now it will be issued not on a special form, but on a regular white sheet in A4 format. Also, the Federal Tax Service approved a new format for the document Sheet of Entry into the Unified State Register of Individual Entrepreneurs.
After the cancellation of the certificate of state registration of an individual entrepreneur, entrepreneurs are concerned with the question, which document is the main one after registration of an enterprise, which should always be at hand? Tax service answers this question in the same September order, which states the cancellation of certificates. On this moment The main document confirming the legal activities of an individual entrepreneur is the Unified State Register of Entrepreneurs.
As a document, the Record Sheet began to exist in 2013; before that time, individual entrepreneurs received only an extract from the state register. The record sheet contains information about the activities of the entrepreneur, which is included in the register. Personal data of an individual entrepreneur is not entered into the Record Sheet, since the information is confidential.
Starting from January 1, 2017, when the Federal Tax Service canceled the issuance of a certificate of state registration of individual entrepreneurs, it was the Unified State Register of Entrepreneurs that became the main document for individual entrepreneurs. The document is drawn up on a regular A4 sheet according to form No. 60009. The documents also contain information about the activities of the entrepreneur, as well as a unique OGRNIP code. The document must also contain the name of the registering authority, the position of the authorized person, his signature, and seal. If any data is missing, the Record Sheet is considered invalid. If your company begins to provide any new services, the changes must be recorded in the Unified State Register. At the same time, you will also be given a new Record Sheet with the changed information. The same applies to entrepreneurs who change their place of residence in the course of their activities; this data must also be reported to the tax authorities.
Thus, individual entrepreneurs who registered their enterprise in 2018, from tax authority receive the following documents:
- USRIP record sheet.
- Certificate of registration of an individual with the tax authority.
Conclusion
If you successfully registered in 2018 and the registering tax authority did not issue you a Certificate of State Registration of your enterprise, there is no need to worry about this. These certificates were indeed cancelled. Now entrepreneurs do not need to carry around with them a lot of papers and documents confirming the legality of their activities. In order to open a bank account, sign a new contract with a partner, or hire a promising employee, it is enough to have a USRIP Record Sheet, which reflects all required documentation. The state takes care of small and medium-sized businesses. This is done so that the businessman devotes more time to his business, and only then to papers. By the way, it should be added that this is not the first innovation, the main thing is that it is not the last.
Since 2017, not a single aspiring entrepreneur will receive the coveted certificate of registration of individual entrepreneurs, since it has been cancelled. Now the Federal Tax Service provides citizens with an ordinary USRIP entry sheet. This document has equivalent legal force and equally confirms the fact of making an entry in the state register. However Previously issued certificates are still valid! That is, persons who became entrepreneurs before and after 2017 can operate with different documents, so we will consider both of them.
Why were the certificates canceled?
The measures taken to replace papers will help save money from the budget spent on the hologram and the security form on which the individual entrepreneur certificate was previously issued. However, the main goal of replacing the certificate is to improve the electronic interaction between the Federal Tax Service and citizens within the state. registration of individual entrepreneurs, legal entities and farms. In other words, the fewer documents you need to issue after registration, the faster the process itself will happen.
Attention! Certificate forms issued before 2017 are still valid. They have the same legal force and can be applied under the same conditions as before. Holders of the form do not need to replace it with a recording sheet; their rights are protected by the previous document.
Sample of individual entrepreneur certificate
Certificates of state registration of an individual as an individual entrepreneur were issued on secure forms with official seal - P61003. And the USRIP entry sheets, which have been issued since 2017, are printed on ordinary A4 sheets. However, despite the differences appearance, both documents are absolutely equivalent.
You can see what a citizen’s registration certificate as an individual entrepreneur looks like in the sample presented below. You need to know it by sight, since entrepreneurs registered before 2017 can still use the document now.
Legal force of the certificate
According to the legislation of the Russian Federation, an individual entrepreneur acts on the basis of his legal capacity, that is, the right to exercise commercial activities and subsequent receipt of profit is assigned to the businessman at the time of registration with the Federal Tax Service. The same time when an established businessman receives registration documents.
Many businessmen believe that the individual entrepreneur registration certificate gives them authority, but this is a misconception. No registration document can confer rights on an entrepreneur. This is what any lawyer providing legal advice will tell you.
Questions regarding paperwork arise due to the analogy with legal entities. They cannot act independently, since an organization can be formed by several co-founders. All rights, obligations and shares in the capital are distributed between them by the charter of the enterprise, therefore in many contracts, acts and similar papers from legal entities you can find the wording “... acting on the basis of...”.
Details and their application
Without a certificate of registration as an individual entrepreneur, you cannot engage in business; this is punishable by the law of the Russian Federation by imposing fines. The document may also be requested by counterparties who need to verify the fact of registration of a businessman and the reliability of a future transaction. The individual himself also needs it, because it contains all the important details that may be needed in the process of entrepreneurial activity:
- Full name of the business entity;
- date of entry of information into the register;
- serial number of the form;
- name of the body that carried out the procedure;
- registration number (OGRNIP), under which you can find all the initial information about the individual entrepreneur and changes made to the register.
If we take the same invoice, then according to the Tax Code of the Russian Federation, the entrepreneur is obliged to indicate in it the details of the certificate of state registration of the individual entrepreneur. It is also impossible to sign a simple agreement between partners without such details.
The certificate and the record sheet are equivalent
The USRIP entry sheet replaces the certificate of state registration of individual entrepreneurs in all respects. It looks less reliable, but has the same significance, that is, it can be referenced to prove the fact that information about the entrepreneur was entered into the Unified State Register of Entrepreneurs.
Attention! Persons registered in the Unified State Register of Individual Entrepreneurs since 2017 indicate in invoices, acts, contracts and any other documents the details from the Unified State Register of Individual Entrepreneurs registration sheet. It also contains the OGRNIP, the date and name of the Federal Tax Service, which carried out the registration of the individual entrepreneur, and the full name of the individual.
How to get a record sheet
Only the Federal Tax Service can register citizens as business entities. You should apply for the coveted status of an entrepreneur to the authority located at the applicant’s place of residence. However, not all branches are authorized to carry out state registration; for example, in Moscow there is only one such branch - the 46th.
Find out the list of departments located at a specific address and authorized by the state. Registration is available on the Federal Tax Service website.
The list of documents for registration of an individual entrepreneur includes:
If it is not the applicant himself who applies to the tax authority, but his representative, the tax authorities will require that he show them a notarized power of attorney confirming the transfer of authority to an outsider.
You can submit documents not only in person, but also by mail with a specified list of attachments. You can also register a business online through a specially developed Federal Tax Service service. But for this you need to be the owner of a personal electronic signature.
The decision is made within 5 days, after which you need to return to the tax office for registration documents. You must have with you a passport and a paper with a mark on the acceptance of documents, issued by the registrar on the day of their submission.
Until 2017, after opening an individual entrepreneur, businessmen were given:
- certificate of state registration of individual entrepreneurs;
- notice of assignment of TIN (if not previously issued);
- notification of registration with the Federal Tax Service as a taxpayer.
Since 2017, for the first time, registered businessmen will be given:
- record sheet from the Unified State Register of Individual Entrepreneurs;
- notice of assignment of a TIN (if it has not been assigned previously);
- Certificate of individual entrepreneur on tax registration.
Obtaining a certificate after loss
Since the certificate of state registration of an individual entrepreneur has been cancelled, it is not possible to obtain the document again. No one will issue a duplicate of a previously received form if it is lost.
Don't panic! There is absolutely no need for a duplicate. If you have lost your individual entrepreneur registration certificate, it is enough to obtain an extract from the Unified State Register of Entrepreneurs containing information about all latest changes entered into the register. This paper is enough to find out under which OGRN the counterparty is registered and to check its reliability.
How to obtain an extract from the Unified State Register of Individual Entrepreneurs (USRIP)
You can get an extract in several ways:
- in the tax service;
- on the Federal Tax Service website;
- through intermediaries.
To apply to the Federal Tax Service, you need to prepare 2 copies of a freely drawn up application, a receipt for payment of the state duty (200 rubles per copy) and a written power of attorney for the representative, if he goes to the tax office instead of you.
It’s even easier to get an extract on the Federal Tax Service website. For this:
- go to the special section;
- log in;
- if you don't have an account yet, go through the simplified registration form;
- click on the wording “Submit a new request”;
- enter your OGRN or INN, you can find them out right away;
- Confirm that you are not a robot;
- create a request by clicking on the appropriate function.
The completed extract will appear in the list of your applications. It has legal force because it is certified by an electronic signature of the Federal Tax Service. This is both good and bad, since you can open a file with an electronic signature only on a computer with software Crypto Pro 3.6 version and higher.
Each individual entrepreneur is assigned a primary state registration number (OGRNIP) upon registration. Previously, this number was included in the certificate. OGRNIP is currently indicated on the entry sheet issued by the tax officer upon registration.
IP: basic requirements
Both citizens of the Russian Federation, a foreign person and even a stateless person can be registered as an individual entrepreneur in Russia. Anyone wishing to become an entrepreneur must meet the requirements provided by law. Entrepreneur, leading individual activities, can be:
- a capable citizen who has reached the age of 18 (or earlier, from the age of 16, who received full legal capacity by a court decision, or from the age of 14 - with parental permission);
- having a place of residence in the Russian Federation, confirmed by registration;
- not carrying out activities in which entrepreneurship is prohibited.
How to get OGRNIP?
OGRNIP is assigned to the entrepreneur upon registration. To register as an individual entrepreneur, a future businessman needs to contact the tax authority at his place of residence. Place of residence is determined by the registration mark in the passport. If a citizen does not have a permanent place of residence (there is no registration mark in the passport), then the citizen can apply for registration at his place of residence.
The main documents that need to be submitted to the tax office are:
- application in form N P21001 (requirements for filling out such an application are specified in Order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6/25@);
- copy of the passport;
- paid state duty receipt (its amount is 800 rubles).
A receipt for payment of the duty can be prepared in advance using the electronic service on the Federal Tax Service website.
Confirmation of registration is the registration sheet in the Unified State Register of Individual Entrepreneurs.
An extract sheet instead of a certificate
Since the beginning of 2017, the document confirming the registration of an individual as an individual entrepreneur has become a registration sheet in the Unified State Register of Individual Entrepreneurs. Until this time, a strict reporting document on printed form was used - a certificate. But all previously issued certificates do not lose their validity.
The registration sheet indicates the OGRNIP.
OGRNIP: how many characters?
OGRNIP, which is assigned to an entrepreneur, consists of 15 characters. These signs are arranged in this order:
| WITH | G | G | TO | TO | X | X | X | X | X | X | X | X | X | H |
|---|
Each sign has its own meaning:
- C (first character) - indicates a sign of attribution. That is, by the first digit you can determine what this number refers to. For example, if the first digit is 3, then this is OGRNIP (for legal entities this is 1);
- YY (2nd and 3rd digits) - indicate the year the entry was made, its last two digits;
- KK (4th, 5th characters) - carry information about the code of the subject of the Russian Federation;
- XXXXXXXXX (from the 6th to the 14th character) - the number of the entry entered into the Unified State Register of Individual Entrepreneurs during the year;
- H (15th character) is a control, verification number. The number obtained by the first 14 digits must be divided by 13. Then compare the remainder of the division with the last 15th digit of the number. If the numbers match, the number is correct.
Individual entrepreneur certificate number: where to look?
Previously, the fact of registration of an individual entrepreneur was confirmed by a certificate. Such a document was issued on a special form with several degrees of protection. Certificates issued before the beginning of 2017 are still valid. The document has its own details - series and number. They can be viewed in the lower right corner of the certificate.
Statistics codes according to OGRNIP
After registering an individual entrepreneur, the tax authority transmits information about it to various funds, including Rosstat. Rosstat processes the information received about individual entrepreneurs and assigns codes from all-Russian classifiers to the entrepreneur. These codes are statistics codes (classifiers):
- OKPO (enterprises);
- OKTMO (territories municipalities);
- OKFS (forms of ownership);
- OKATO (objects of administrative-territorial division);
- OKOPF (organizational and legal forms);
- OKOGU (government and management bodies).
In the process of work, legal entities (hereinafter referred to as legal entities) create many documents, including certificates of OGRN, Unified State Register of Legal Entities. Documents confirm the existence of the company and without them it is impossible to conduct transactions with partners, contractors, draw up contracts, etc.
Since 2014, changes have been introduced regarding the procedure for issuing documents when registering LLCs and other legal entities. From now on, the tax authority issues an additional entry sheet to the entrepreneur in the Unified Register of Legal Entities.
The Unified State Register of Legal Entities is a state information resource that allows you to systematize all companies (enterprises, organizations) operating in Russia.
When an organization is created, information about it is included in the register. In addition, all changes relating to the work of legal entities are also recorded in the register .
If an entrepreneur registers a new legal entity, it is created for the first time, then he is given registration certificate indicating OGRN. If the entrepreneur has submitted to the tax authority constituent documentation Legal entity, the inspector, in addition to the registration sheet, must hand over 1 copy of the charter, certified by the seal of the registering authority with a mark in the form of a stamp.
Sample documents
OGRN is the main identifier common to all legal entities. It is assigned by the tax authority upon registration of a legal entity, as well as after making an entry about its existence in the unified register.
Reflected in special document - this is a certificate issued by the registration authority when registering a legal entity or individual entrepreneur for tax registration. Since 2002, the OGRN number has existed in the Russian Federation. All organizations received it, including those that were created earlier.
Decoding of OGRN information
OGRN contains information such as region, year of formation of the legal entity. The information is systematized in the form of numbers that must be deciphered in a similar way to the Taxpayer Identification Number (TIN). OGRN includes 13 signs, each of which has strictly identification properties.
There are only 15 characters, that is, an individual entrepreneur has two more characters in his certificate than companies. The general director of the company, as well as any person interested in checking the company, can find out the OGRN and check it.
Companies are usually inspected in the following cases:
- confirmation of the existence of the organization;
- finding out the TIN of the company;
- determining the reliability of documentation received from the counterparty;
- clarification of the location of the company, company, enterprise;
- obtaining full name information general director society;
- clarification - whether the company is on the tax authority’s blacklist.
OGRN or OGRNIP are assigned to registration documents YUL. But numbers can be lost due to various reasons. Therefore, a procedure for their restoration is provided.
To obtain a duplicate certificate, you must contact the tax authority (for Moscow, this is No. 46 Tax Inspectorate). The applicant writes to free form handwritten statement about the loss of ORGN. In addition, this can be done by a trusted person acting on behalf of an organization within the framework of the institution of representation.
The fiduciary must have the authority to carry out legally significant actions on behalf of the organization. Their listing is reflected in the power of attorney, which is issued by a competent person.
In the application written by the interested person in order to restore the OGRN (IP) certificate, it is necessary to indicate the following information:
- Company name;
- date of entering information about it into the register;
- ORGN, INN, KPP;
- the reasons that prompted the person to apply for a duplicate.
In addition to the application, the state fee is paid, and the corresponding receipt is provided to the tax authority. The fee levied by the state in the form of a fee for a duplicate certificate is 20% of the payment amount registration procedures passed by the company.
An individual entrepreneur who does not organize a legal entity in his activities has the right to apply for the issuance of a duplicate document, following a similar procedure. He must also write a statement indicating information about him, his details, as well as the reasons for obtaining a duplicate.
Thus, a certificate of state registration of a legal entity is a document that certifies the fact of legal registration and activity of the company in the Russian Federation. In addition, it certifies the fact of recording information about a specific company in the Unified State Register of Legal Entities.
Until recently, a certificate of state registration was provided by the tax authority if a positive decision was made on the application for the formation of a legal entity. The authenticity of the issued certificate is certified by the signature of the head of the tax authority.
For operating companies, this document has always been considered the main document. It was provided by firms to the other party for the purpose of performing various legal actions that were significant for the company or enterprise.
Therefore, the changes that have been made to the activities of the tax authority in this direction since January 1, 2017 are especially important. It is difficult to say how relevant and timely they are. But all companies are required to comply with the new legal requirements.
Certificate of entry into the Unified State Register of Legal Entities
A certificate of entry into the Unified State Register of Legal Entities is a document similar to a certificate of entry into the establishment of a company, but before the entry into force of Law No. 129-FZ of 2001. But in any case, the certificate is no longer relevant in 2018.
Design features
All companies, enterprises, organizations operating in the Russian Federation, as well as representative offices of foreign companies accredited in our country, are not issued a registration certificate.
Its replacement will be a sheet Unified State Register of Legal Entities, which has an approved standard form. This is form P50007 (for companies) and form P60009 for entrepreneurs. Thus, from the circulation of documents of a legal entity, the certificate certifying the very fact of its registration disappeared.
Please understand that no certificate of registration will be issued. But the remaining documents (certificates) are still valid. From the beginning of 2017, they will be printed on plain paper. Forms tax office are becoming a thing of the past.
What could be the reason for innovations on the part of the tax authority?
At first glance, it seems that the state decided to save money on issuing colorful documents (forms). In addition, the state is using this measure to reduce the volume of documents issued to firms, companies, and organizations.
Instead of a certificate, a Unified State Register of Legal Entities will be issued, which until recently served as an addition to the existing certificate.
According to the order from the Federal Tax Service of the Russian Federation, which was mentioned above, the form of sheets that is planned to be issued to entrepreneurs, companies, and enterprises has already been approved.
It is noteworthy that the sheets will be issued without special protection. If you look at the state registration certificate that every company has, you can see the protection. For some reason, officials decided that now protecting the document of an LLC or other legal entity is an unnecessary measure.
You can learn how to get an extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs for free from this video.
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