What documents are submitted when registering an individual entrepreneur? Documents for registration of individual entrepreneurs - a complete list of necessary papers to open your own enterprise. We receive documents of a registered individual entrepreneur

• An entrepreneur can register only at his place of residence. It is impossible to register an individual entrepreneur at the place of temporary registration, and subsequently he will have to constantly report to the inspectorate where he was registered. Moreover, business can be conducted in any city or district, and the only exception to this rule are only entrepreneurs on UTII who are registered at the place of business.
• Nowadays, many Russian services operate using “single window” technology, that is, they independently send the necessary information about registered entrepreneurs to various structures. If your inspection uses this technology, you will additionally be provided with the following documents.

The education level of the Russian population is increasing every year. Every year, universities graduate thousands of young financiers. And many of these aspiring businessmen want to open their own business. Therefore, we have created step-by-step instructions for beginners on how to open an individual entrepreneur in 2019.

Advantages of IP

More and more people are becoming entrepreneurs. The dynamics of growth in the number of individual entrepreneurs in Russia exceeds similar data for legal entities. And there are objective reasons for this. Firstly, the entrepreneur does not need to account for accounting. Secondly, the registration procedure is much simpler and requires fewer documents. Thirdly, a more loyal system of fines and taxation.

In addition, a legal address is not required for entrepreneurship. Individual entrepreneurs can immediately consider all profits to be their property, and many bureaucratic formalities, such as maintaining protocols and forming authorized capital, are absent.

Taxation

There are 3 taxation systems available for individual entrepreneurs:

1. The general taxation system (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. The individual entrepreneur is also required to pay for the property.
2. Simplified taxation system (STS). With such a system and personal income tax. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
3. Patent taxation system (). Applicable under a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy, then during this time you will not pay tax on your main activity. A patent requires payment of 6% of the potential income established by law for a specific type of activity.

The Unified Agricultural Tax (USAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of activity. In addition to taxes, individual entrepreneurs must annually pay a number of social contributions.

Who can become an individual entrepreneur

The requirements for those wishing to apply are not very strict. They were established in 2001 by Federal Law 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”. Any adult capable citizen can register an individual entrepreneur if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an individual entrepreneur is impossible:

• private security activities;
• production and trade of alcoholic beverages and medicines;
• electric power industry;
• development and production of military equipment and weapons;
• investment funds and similar financial institutions;
• aerospace technologies;
• air transportation;
• activities related to pyrotechnics and explosive substances, and a number of other types.

There are also exceptions that allow minors to drive:

1. If you have an employment contract and permission from an adult legal representative, an individual entrepreneur can be registered from the age of 16.
2. If a minor citizen is married, then from the age of 16 you can also become an entrepreneur.
3. You can start running a legal business even at the age of 14. But for this you need to obtain notarized permission from both parents.

A person recognized as partially or completely incapacitated will not be able to open an individual entrepreneur under any conditions. It is also not available for 5 years after the completion of bankruptcy proceedings of the registered individual. Another prohibition concerns certain types of activities (usually related to working with minors) - an individual entrepreneur will not be registered if there is a criminal record or criminal prosecution.

Required documents

Opening an individual entrepreneur is a process that requires the applicant to provide a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistakes when filling out papers or the absence of one document can cause a delay. And sometimes they even refuse to open an individual entrepreneur, after which you will need to go through the entire procedure from the very beginning.

If you are planning to conduct business, we strongly recommend that you clarify which authority you need to submit the necessary documents to. So, here is their list:

1. First, you must submit a completed Application Form P21001. It is evidence that the citizen has expressed a desire to become an entrepreneur. Therefore, making even the slightest mistake when filling out an application is unacceptable.
2. A copy of the passport of a citizen of the Russian Federation. If the document is submitted not by the owner of the passport, but by a third party, then it must be notarized.
3. A copy of the birth certificate (if the passport does not contain data on the date and place of birth).
4. A copy of the document, residential address (if the passport does not contain this data).
5. Receipt confirming payment of the state duty. It is worth noting that when submitting documents electronically, you do not need to pay this fee, starting from January 1, 2019.

These documents are sufficient if the applicant has citizenship of the Russian Federation.

If a foreigner wants to engage in entrepreneurial activity on the territory of the Russian Federation, then he will be required to provide some additional papers:

1. Application on Form P21001.
2. A copy of the foreigner's identity card.
3. A copy of a document that confirms the fact that a foreign citizen is in the Russian Federation legally.
4. A copy of the birth certificate. If this cannot be provided, a copy of any other official document indicating where and when the person was born will be required.
5. You must also provide a copy of a document confirming that the foreigner has a legal place of residence in Russia.
6. You may need a receipt for payment of the fee, the amount of which is 800 rubles.

It is worth considering that minor applicants cannot submit documents independently. With the exception of persons who are legally married and have provided evidence of legal capacity. All other cases require that each copy of the document be notarized with the consent of the minor's parents.

Rules for filling out an application

The previous topic discussed the importance of filling out the application correctly. In order for your application to be accepted, you must provide the following information:

1. Full name, date of birth and gender of the applicant.
2. If available, then TIN (taxpayer identification number).
3. Place of official registration, code of the subject of the Russian Federation and postal code.
4. Citizenship.
5. Place of Birth.
6. Data about the citizen's passport: number, series, when and by whom it was issued.
7. Telephone numbers where the applicant can be contacted if necessary.
8. OKVED codes.

Depending on the subject of the Russian Federation in which the individual entrepreneur is opened, the application pages may need to be sewn together. You need to check with the tax service whether there is such a need. Now let's take a closer look at which aspects should be given special attention during the filling process.

There is a uniform standard for filling out papers by hand. This must be done in capital block letters. The only correct paste color is black. If even one of these conditions is not met, the government agency will not accept the application.

There is a more convenient method of submitting an application. You need to use an online service that will help you collect the necessary package of documents and register as an individual entrepreneur. The benefit is that the possibility of error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling out the application online: you will have to pay for the services provided, while working on the application yourself is free.

You can also register online through the tax website https://service.nalog.ru/gosreg/#ip. However, this will require an account with State Services or a taxpayer’s personal account, as well as a certificate and software for working with electronic signatures.

The program for preparing documents for state registration is located at the following link https://www.nalog.ru/rn77/program/5961277/.

Registration and opening costs

The first thing anyone who wants to become an individual entrepreneur should think about is the associated costs. Their assessment needs to be approached responsibly, to ensure that already halfway through it does not suddenly turn out that it is not possible to make the obligatory payment.

To become an individual entrepreneur, a person must be prepared to spend money on the following services:

1. Government duty. Its amount is 800 rubles if the applicant submits a package of documents directly to the relevant authorities. But this expense item does not apply to those who provide documents electronically. In this case, no state duty is charged. The relevant law comes into force on January 1, 2019.
2. A mandatory attribute of an entrepreneur, indispensable in running a business, is printing. To make it, you need to pay an amount ranging from 400 to 800 rubles. The law is not, but without it many transactions are simply impossible, so it’s better to do it anyway.
3. Notarial services. You will have to pay for them if certification of documents is required. For example, if they are submitted by a representative, the signature must be certified. Payment can vary greatly from 1000 to 10 thousand rubles. It depends on how expensive and in demand the specialist is and what services are required.
4. You will also need to pay for the services of other organizations participating in the opening of an individual entrepreneur. They will cost an average of 2 – 3 thousand rubles.
5. The bank in which a current account for business activities will be opened will charge a certain fee for its services. Usually it is 200 - 500 rubles, but a number of banks also have free offers for individual entrepreneurs. Opening a current account is not a mandatory requirement for registration, but you will certainly need it in business, so it is better to open it right away.

A clear advantage is that the future entrepreneur is free to choose whether to seek additional help from specialists or go through the procedures on his own, where possible.

Who can be refused and why?

If the applicant spent his time and money collecting and certifying all documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an individual entrepreneur. This state of affairs is always very disappointing. But if you look at the possible reasons for failure, you can reduce the likelihood of failure to a minimum:

1. The application is missing important information. Or vice versa, everything is indicated, but with errors.
2. Do not forget about the list of activities prohibited for individual entrepreneurs. If you ignore this issue, your efforts will be wasted.
3. Incorrect document submission address. The package of documents is accepted only at the place of registration.
4. The applicant already has an unclosed individual entrepreneur.
5. If 12 months have not passed since the forced closure of the previous individual entrepreneur.
6. A court order prohibiting the applicant from being an entrepreneur for a specified period that has not yet passed.

Remember that the procedure for approving the opening of an individual entrepreneur is clearly regulated. And refusal for biased reasons cannot be considered legal.

What has changed compared to 2018

One of the key changes for the coming year is the introduction of online cash registers. From January 1, 2019, those entrepreneurs who use online cash registers are exempt from declaring under the simplified tax system. The completion of the transition to online cash registers should occur on July 1, 2019. Also in the new year, a new “product code” requisite will appear for online cash register receipts.

From January 1, it is planned to increase VAT from the current 18% to 20%. And mandatory, issued through the online service. Also, from October 1, 2018, the fee for re-submitting documents for registration after refusal was canceled. But there is a limitation here - you can submit documents again only within 3 months, and only once; you will have to pay for further attempts. They decided to extend the supervisory holidays for an additional 2 years - until 2020. And the deflator coefficient for the UTII tax will increase again, this time from 1.868 to 1.915.

In contact with

Finally, you decide what you want more, work for the benefit of your boss or be the master of your own life! – this is an excellent prospect. The best option in this matter would be to register yourself as an individual entrepreneur. What is needed to open an individual entrepreneur - we will tell you about this today.

Opening an individual entrepreneur is a good chance for self-realization

If there is no permanent registration in the passport, then you can register an individual entrepreneur at a temporary registration address.

What documents does the tax office issue?

To open an individual entrepreneur, you will have to prepare a package of documents

So, the allotted time for checking the documents has passed, you again go to the tax office to receive ready-made documents. What documents confirming the status of an individual entrepreneur will you receive?

• Unified State Register of Individual Entrepreneurs is an extract from the state register;
• Document on registration with the tax office;
• OGRNIP – certificate of state registration as an individual entrepreneur.

In addition, you can immediately contact the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund and fill out registration documents there and a notification of assignment of the selected codes. If suddenly the tax office does not give them to you, then you will have to go to all these authorities and re-collect the full list of necessary documents.

As soon as you receive the documents, you can begin working as an individual entrepreneur, within the framework that you specified in the documents. It is very rare, but sometimes it happens that the tax office refuses to register you as an individual entrepreneur.

This usually happens due to incorrectly entered data or an incorrectly completed application. In any case, the tax service must motivate the refusal. If suddenly this does happen, then the entire procedure for submitting documents will need to be repeated, and the state fee will have to be paid again in the same amount.

How much money do you need to open a sole proprietorship?

The state duty is very small

The easiest, but at the same time the most expensive way to register yourself as an individual entrepreneur is to contact a specialized company, whose employees will handle the registration of individual entrepreneurs without you, they will collect what you need and give it to you.

The cost of these services in large cities will be about 5,000 rubles, possibly more. If you do everything yourself, then the costs will cost a minimal amount; 800 rubles must be spent on paying the state fee, plus you will need money to pay for photocopies of the necessary documents.

If you resort to the help of intermediaries, you will have to spend money on notary services; on average, notarization of documents and signatures will cost 400 rubles. Although it is difficult to value the services of intermediaries in monetary terms, because your problems can be solved by someone you know, then it will not cost you any additional costs, but if you hire someone from outside, the amount will most likely be negotiable and discussed in a specific case.

What other costs might there be: for example, you, as an entrepreneur, wanted to have a current account and the seal of your company, although this is not at all necessary for an individual entrepreneur. In this case, you need to spend plus 1000 rubles on opening a current account and about 500 rubles on making a seal for your company.

How to open a legal entity or individual entrepreneur? What documents must be submitted to the tax authority? What is the amount of state duty when starting a business? Who is checked more by government supervisory authorities? A legal consultant answers these and many other questions:

To carry out any type of commercial activity, you must register as an individual entrepreneur (IP) or legal entity. The choice of organizational and legal form depends on the type of activity, the planned volume of revenue, the number of employees, etc.

Most areas of small and medium-sized businesses can be carried out as individual entrepreneurs, and upon development, they can register private enterprises, LLCs and other forms of legal entities. In order to correctly and quickly obtain the desired status, you need to know what documents will be needed to register an individual entrepreneur.

According to the current legislation of the Russian Federation, individual entrepreneurs can be formed by adults (over 18 years of age) - citizens of the Russian Federation, foreigners and persons who do not have Russian citizenship. It is prohibited for such persons to engage in entrepreneurial activity - judges, employees of the tax police and prosecutor's office, civil servants, and notaries.

In order to open a business in some industries, certain qualifications and professional knowledge may be required (for example, when obtaining special permits or licenses). Violation of the law related to illegal activities or conducting business without registration with the relevant authorities entails administrative or criminal liability.

Basic documents

Basic list for status registration:

1. Application for registration of an individual entrepreneur, drawn up in form P21001.
2. Passport and photocopy of passport.
3. Original and copy of TIN (individual tax number).
4. Payment document confirming payment of state duty.
5. Application for transition to a simplified taxation system (if you select this form) – form No. 26.2-1.

Zapplication in form P21001

A special application that you can fill out without difficulty, especially if you find examples on the Internet. The individual entrepreneur registration form is filled out on a computer, or by hand in capital letters with a black pen.

How to fill out the registration application correctly:

• carefully fill in the details of the registration authority;
• FULL NAME. must be filled in with a black pen, in capital letters (sheet B);
• the place of birth is indicated exactly as indicated in the passport;
• in the “passport series and number” field, data is entered with two spaces;
• when indicating the type of document for a passport, “21” is indicated;
• When filling out the “telephone” field, spaces are not allowed, the number must begin with +7;
• when filling out sheet A, indicate the codes of the types of activities that you plan to engage in (in accordance with OKVED - the all-Russian classifier of types of economic activities).

Copy of the passport

The package of documents for individual entrepreneur registration includes copies of all pages of the passport. When submitting a set of documents to the tax office at your place of residence, you must have the original passport with you. When registering an individual entrepreneur as an authorized person, in addition to the actual package of papers, it is also necessary to present the original notarized power of attorney.

TIN and copy

Of course, you can’t do without the TIN itself and its photocopy. It might seem like a small thing to make a copy, but be sure to take care of this in advance to avoid possible hitches when submitting the entire list of documents.

Receipt of payment

You can find out payment details at the local tax office where registration will take place. The state duty in 2016 is 800 rubles. Payment can be made at any Sberbank branch. But, in cases of refusal to register or mistakes made when filling out the receipt, the money will not be returned.

Application in form No. 26.2-1

An application for transition to a simplified system may be included in the documents for registration of an individual entrepreneur, or such a form can be submitted later, within a month after submission (30 calendar days). If an individual entrepreneur does not submit an application for the simplified tax system, he is automatically assigned a general taxation system, which is associated with mandatory payment of VAT and a more complex form of reporting. The completed application is submitted to the tax authority in 2 copies.

All documents (except for sheet B) are stitched. You can find out the latest information - what documents are currently needed on the official website of the Federal Tax Service, or at the tax office at your place of registration.

Money for development!

We tried to tell our readers about it and its development. Create your own business despite financial difficulties and doubts.

Stages - filling out documents

What is needed to register an individual entrepreneur, what main stages will need to be completed?

Main stages of registration of an individual entrepreneur:

• determination of the type of activity (according to OKVED);
• choice of taxation system;
• preparation and collection of necessary documents;
• submission of a set of documents to the local authority of the Federal Tax Service;
• obtaining a registration certificate and a tax payer certificate;
• registration with the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund;
• opening a current account for an entrepreneur (optional).

Determination of the type of activity (according to OKVED)

The selection of activity codes should be carried out in accordance with the planned types of business. But it is best to choose not one code, but several - this will expand the list of services provided. The number of OKVED codes for one individual entrepreneur is not limited by law, but it should be remembered that some types of activities may be subject to the UTII tax (unified tax on imputed income), which will require the submission of additional reporting to the tax authorities.

The first code indicated in the application is automatically accepted as the main type of activity. If the codes are filled in incorrectly, the tax authority may refuse registration, because they do not have the right to make corrections to statements.

Choosing a tax system

The choice of taxation form depends on the chosen type of activity, types of counterparties (who you will work with - entrepreneurs or legal entities), and the volume of revenue. The optimal system at the moment is the simplified taxation system (STS), which is characterized by ease of reporting and minimal tax deductions. With this form, VAT and property taxes are not paid. The interest rates under the simplified system can be 6% of income or 15% of profit (income - expense). The choice of interest rate depends on the type of activity and income structure. That is, when providing services that are characterized by lower costs, a rate of 6% will be profitable; and when conducting retail or wholesale trade, where most of the costs are incurred on the purchase of goods, it is more effective to apply a rate of 15%.

Important!

The transition to a simplified system of individual entrepreneurs can be made only once a year (usually at the beginning of the year). The law provides for the right to switch to the simplified tax system within 30 calendar days after registration, but it is best to submit the corresponding application along with a package of documents for registration.

Submitting a set of documents to the Federal Tax Service

Documents can be submitted by the entrepreneur himself, sent by registered mail, or submitted on behalf of an authorized person (individual, entrepreneur or representative of a legal entity).

After receiving the set of registration papers, you should be given a receipt of receipt!

Detailed instructions!

If you have any questions, you can find detailed information on our website - from start to finish.

Receiving ready-made documents for individual entrepreneurs

According to the current legislation of the Russian Federation, within five working days the registration authority is obliged to issue the entrepreneur a certificate of state registration.

List of documents that an individual entrepreneur receives after completing the registration procedure:

• registration certificate with assigned unique OGRNIP number;
• document confirming that an individual entrepreneur has received an individual tax number;
• extract from the Unified State Register of Individual Entrepreneurs (USRIP).

Application of the simplified taxation system becomes possible only from the moment of tax registration. To avoid problems with the Federal Tax Service, it is recommended to request a notification letter from the local tax authority confirming the taxpayer’s transition to the simplified tax system.

Registration in mandatory funds

Registration with the Pension Fund and the Compulsory Medical Insurance Fund is what is needed to register an individual entrepreneur in Russia.

After an individual entrepreneur has been registered, the tax authority sends information about the new entity to these authorities. The individual entrepreneur receives a notification by mail that his data has been registered with the Pension Fund and the Compulsory Medical Insurance Fund.

Registration in the above funds is mandatory and takes place at the place of registration of the individual entrepreneur. If the individual entrepreneur does not plan to attract employees, it will be registered automatically. Payment of a fixed contribution can be made by individual entrepreneurs monthly, or once a quarter. In case of hiring personnel, the individual entrepreneur is obliged to register with these funds as an employer and pay mandatory monthly contributions for his employees.

Opening a current account for an individual entrepreneur

The law of the Russian Federation does not provide for the mandatory opening of a bank account for individual entrepreneurs. The individual entrepreneur himself decides whether he needs this account to carry out current activities and conduct financial transactions or not. If in the future you plan to receive funds for work and services performed or pay for materials and services by bank transfer, such an account is necessary. Also, when carrying out transactions worth more than 100,000 rubles, opening a current account for an individual entrepreneur is mandatory.

If an entrepreneur has a bank account, he will be able to pay tax deductions, fixed payments and social contributions from it.

When opening a current account in a bank, information about this is transmitted by bank employees to the tax service with which the individual entrepreneur is registered.

List of documents that will be needed in order to open a bank account:

• a notarized copy of the state registration certificate;
• notarized copy of TIN;
• a copy of the extract from the Unified State Register of Individual Entrepreneurs (issued no more than 30 days);
• a copy of the passport (the main spread and the spread with registration must be located on the same page);
• a copy of the notice from the statistics service department;
• permits and licenses to carry out activities (for some OKVED codes).

Production of stamps for individual entrepreneurs

Obtaining an entrepreneur's seal is not mandatory, but some banks may require it when opening an account. Also, the presence of a seal when carrying out commercial transactions increases the level of trust of partners. The seal can be made in a round or other shape, in a case made of any material chosen by the customer. For the manufacturer, it is necessary to provide clear information - full name, tax identification number, OGRNIP.

Basic payments

An individual entrepreneur using the simplified tax system without employees is required to pay the following basic payments:

• 6% of the amount of income or 15% of the amount of profit (depending on the selected interest rate);
• fixed contribution to the Pension Fund.

If there are hired employees, the individual entrepreneur is obliged to pay 13% personal income tax on their income.

26% (18% for preferential activities) is paid to the Pension Fund; 3.1% - in the Federal Compulsory Medical Insurance Fund; 2% - in TFOMS; 2.9% - in the Social Insurance Fund.

Problems and difficulties that may arise during registration

Registration of an individual entrepreneur without hired workers, as a rule, is not associated with problems and difficulties. If you carefully fill out the documents and consult with inspectors of the tax service and extra-budgetary funds, there will be no problems.

Problems that aspiring entrepreneurs may encounter when registering:

• Selection of OKVED codes. The choice of economic activity codes must be made taking into account the type of business you plan to engage in. You should not indicate one code; you should also indicate too many of them - this may be due to confusion or the use of special taxation systems.
• Correct paperwork. Incorrectly completed applications may cause registration refusal, so consult the tax office on this issue, where you will submit a set of documents.
• Registration with extra-budgetary funds. All necessary information can be found at the tax office at the place of registration, or at the funds themselves.

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