How to open SP in the year double-glazed windows. Do I need to open an IP for an online store? Rules for registration of employees and employment contracts

Good afternoon. To engage in entrepreneurial activities in terms of the export of liquid household waste There are two options in choosing a taxation system. It depends on the chosen OKVED.

First option:

Collection and treatment of wastewater. Includes:
ensuring the functioning of collector systems or wastewater treatment facilities;
collection and transportation of domestic or industrial wastewater from one or more users, as well as rainwater through sewerage networks, collectors, tanks and other means (means for transporting wastewater, etc.);
release and cleaning of cesspools and contaminated reservoirs, drains and wells from sewage;
maintenance of toilets with chemical sterilization;
wastewater treatment (including domestic and industrial wastewater, swimming pool water, etc.) through physical, chemical and biological processes such as dissolution, screening, filtration, settling, etc.;
maintenance and cleaning of collectors and sewerage networks, including cleaning of collectors with a flexible rod

This type of activity allows you to choose two taxation systems for individual entrepreneurs - STS and OSNO. BASIC - general system taxation is more complicated for accounting, reporting and costly in terms of paying taxes than the simplified tax system.
STS - a simplified taxation system is of two types. First, when you pay 6% of total amount all your income from the selected type of activity. Second - You pay 15% of the difference income minus expenses. Those. You must calculate for yourself what is more profitable for you if you have high costs (fuel, expendable materials for the maintenance of the car, payment of various services), then of course it is better to choose the simplified tax system (income minus expenses) x15%.

Second option:

You register an IP indicating the following type of activity:

Automobile activity freight transport. Includes:

All types of cargo transportation by car on highways: Dangerous goods, bulky and/or heavy goods, goods in containers and overpacks, perishable goods, bulk bulk goods, agricultural goods, construction industry goods, goods industrial enterprises, other cargo
rent trucks with a driver;
cargo transportation activities vehicles driven by people or animals as draft power

In this case, you can choose a more optimal type of taxation, UTII - a single tax on imputed income.
But services for the removal of liquid sewage (sewage services),

They can be classified as activities subject to a single tax under UTII, subject to the following conditions:

1. A separate contract for the provision of paid services for the transportation of goods.

2. Do not carry out any other waste management activities (garbage and waste collection services are independent view transportation activities). If the transport of waste is integral part waste management activities, then such activities cannot be transferred to the payment of a single tax, only the simplified tax system or the general taxation regime should be applied to income from this type of activity.

According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, one of the "imputed" types of activity is the provision of services for the transportation of goods by road, which are provided by taxpayers who own by right of ownership (or on other grounds) no more than 20 relevant vehicles.

At the same time, restrictions on the types of transported goods tax code RF has not been established. This was pointed out by the judges of the Federal Antimonopoly Service of the West Siberian District in the decision of 07.06.2010 No. A81-4102 / 2009.

The courts are of the same opinion. So, if the transportation of waste is an integral part of the waste management activity, then such an activity cannot be transferred to the payment of a single tax. If services for the removal of garbage and waste are an independent type of activity for the transportation of goods, it is possible to apply the taxation system in the form of UTII. About this - the resolutions of the FAS of the East Siberian District of 05.22.2012 No. A33-14226 / 2010, the FAS of the Volga District of 07.12.2011 No. A65-13311 / 2010, the FAS of the West Siberian District of 09.08.2009 No. F04-5187 / 2009 ( 13484-A67-19), Federal Antimonopoly Service of the Volga-Vyatka District dated 05.07.2010 No. A11-16394/2009 and dated 12.16.2008 No. A82-2206/2008-20.

When choosing a UTII taxation regime, you should check with the tax office in your region whether this type of tax is accepted at the local level, since not all subjects of the Russian Federation, by their laws, allow working on this taxation system in their area. The amount of payment is also set by each subject of the Russian Federation, but approximately - the basic profitability per 1 car is set at 6,000 rubles, the tax rate is 15%. Therefore, you will have to pay UTII in the amount of 900 rubles per month.

This, of course, will be less than with a simplified taxation system.

Whatever taxation regime you choose, from the moment of registration until you close the IP, you will be required to pay insurance premiums in pension and medical funds for themselves. In 2015, this amount is 22261-38 rubles per year.

But if you divide this amount by 4 and pay before the end of each quarter, then you can reduce both the simplified tax system and UTII, depending on what you choose for the amount of insurance premiums paid in each quarter. This applies only to those individual entrepreneurs who are not employers, i.e. do not hire employees.

Hello!
I want to rent a room and open a children's studio for choreography, vocals and theater. I will work myself and a colleague. Which is better to register: sole proprietorship or LLC? What codes are better to take? Work is expected without obtaining a license. And one more question: I’m going to register at the end of August this year in order to start working by September, and accordingly, how much will I have to pay fees to the Pension Fund of the Russian Federation and FFOMS? What type of taxation is better to choose?

Good afternoon. Sole proprietorships and LLCs have their advantages and disadvantages. I would recommend an individual entrepreneur, since the tax and administrative burden is much lower than that of an LLC. Most main disadvantage IP before LLC is that the IP is responsible for its activities with all its property. But if you carefully observe all the Laws of the Russian Federation, then you have nothing to fear.

OKVED code:

80.10.3 Additional education children

This grouping includes:

Additional education for children aged mainly from 6 to 18 years, the main tasks of which are to provide necessary conditions for personal development, health promotion, professional self-determination and creative work of children, carried out: - in out-of-school institutions (children's music schools, art schools, art schools, homes children's creativity etc.) - in general educational institutions and educational institutions of vocational education.

According to clause 4 of the Regulation on Licensing Educational Activities Educational activities carried out by conducting one-time classes various kinds(including lectures, internships, seminars) and not accompanied by final certification and the issuance of documents on education, activities for the maintenance and education of students and pupils, carried out without the implementation educational programs as well as individual labor pedagogical activity not subject to licensing.

You do not need a license if choosing OKVED 80.10.3 Your activity will comply with paragraph 4.

If you choose the OKVED code:

92.31.21 Organization and staging of theatrical and operatic performances, concerts and other stage performances

That license is not needed.

The fixed contribution of IP in 2015 is 22261-38, i.е. 1855-11 rubles per month. If you register in August, then

According to paragraph 3 of Art. 14 212-FZ, individual entrepreneurs who were not registered from the beginning of the calendar year must reduce the amount of insurance premiums for the year in proportion to the number of months, starting from the calendar month in which the IP was registered. In the first month of registration, contributions are calculated in proportion to the number of calendar days in this month.

The month in which the individual registered with the tax authorities as an individual entrepreneur is considered the calendar month of the start of activity.

The formula for calculating insurance premiums for individual entrepreneurs:

Minimum wage x Tariff x M + Minimum wage x Tariff x D/P, where:

M - the number of full months in the reporting year when the IP was already registered
D - the number of days from the date of registration in the month in which the IP was registered. The number of days from the date of registration (it is included) until the end of the month is counted
P - the number of calendar days in the month of registration of IP.

Is it possible to open an IP via the Internet without leaving home? It is possible, but on condition that the application P21001 is certified. Without an EDS, a full registration of an individual entrepreneur online, after which you will be entered into the state register, will not take place.

If you have the opportunity to make yourself a digital signature, we recommend doing this. For users located in Moscow, we can offer the services of our partners who will register you as an individual entrepreneur in any region of the Russian Federation in three days and with an EDS (digital signature is included in the cost of the service, after clicking on the button, select "register an individual entrepreneur"):

You can fill out an application in the form P21001 independently and free of charge without an EDS. In this article we will tell you how to register an IP via the Internet.

Online ways to register an IP

How to apply for opening an IP through the website of the Federal Tax Service

We decided to test the service for filing an application for registration of an individual entrepreneur through the website of the Federal Tax Service. At first glance, everything looks simple and clear, plus the service promises to check the filling of the form.

Indeed, if you enter the wrong phone format or passport series, the program will offer to make corrections. But if a mistake is made when specifying passport data in the name of the settlement (for example, Maskva instead of Moscow), then the service will not pay your attention to this. The program does not see obvious geographical errors, so Chukotka can easily end up in Madagascar.

In this case, the error is transferred to the completed form with your data. What can we say about the inaccurate entry of other passport data and abbreviations. So you should not count on a 100% guarantee of correct automatic filling.

We found two more weak points filing an application for registration of an individual entrepreneur through the website of the Federal Tax Service:

• the need to pay the state duty in advance;
• short terms for a visit to the tax authority.

The program requires entering the details of the payment document before the application is sent. When you try to skip this stage, the service warns that further progress is impossible.

Of course, such a restriction allows not to create many empty applications, but at the same time, the applicant has to spend time paying the receipt, and then return to the filling procedure. True, it is possible to pay the state duty online through a partner bank, for this you must have a TIN. And do not forget to print out the payment confirmation via the Internet bank, because. it will be requested by the tax inspector.

After filling out the application and paying the fee, only three working days are given for a visit to the tax office. If you miss this deadline, the application will be canceled, and in case of errors in filling, a refusal to open an IP will follow. In both cases, the state fee is non-refundable.

Finally, it is worth dispelling the myth that when applying in this way, all that remains is to come and pick up the finished documents. This is not true. A certificate of registration of an individual entrepreneur and tax registration will not be prepared in advance. The tax inspector must make sure that it was you who filed the application, there are no errors or inaccuracies in the information submitted, and only then will he fill out the official forms. So, you will have to wait at the IFTS for several hours or come for a certificate on another day.

We fill out documents on the 1C-Start portal

Our free document preparation service is designed for users who do not have special knowledge and experience in registration actions. The program significantly reduces the number of errors and inaccuracies when filling out the P21001 form. The mechanism for simplifying the entry of the applicant's data, prompts in the fields, up-to-date forms of forms, the safety and confidentiality of the entered information - all this minimizes the risk of refusal to create an IP.

In addition, each user of the 1C-Start portal can ask for help from the support service or get free consultations practicing registrars:

You only need to register with personal account and follow the prompts of the system.

We compare online methods of registering IP

Each method of online registration of IP has its own characteristics. We have compiled the pros and cons of each option in a table, the choice is yours!

Preparation method
Registration of IP with EDS on a turnkey basis	You do not need to delve into the intricacies of paperwork, visit the tax office or go to the region where you are registered, you can open an individual entrepreneur remotely, having received all the documents by mail.	The service is paid
Submission of an application signed with an electronic signature through the website of the Federal Tax Service	This is the only way to register an IP online and get a certificate of registration without a visit to the Federal Tax Service or a notary	To apply, you need to get an EDS (cost from 1000 rubles) and understand the procedure for sending electronic documents
Submission of documents through a notary	You do not need to have your electronic signature and visit the tax office	Notary service costs from 1000 rubles
Preparation and submission of an application not certified by an EDS through the website of the Federal Tax Service	You can fill out an application yourself and for free	You must first pay the state duty, if you change your mind about registering an individual entrepreneur or do not have time to arrive at the appointed time, then the duty will not be returned. It will not work to issue an IP via the Internet, you need to appear in person at the registration authority and check the correctness of filling out the documents
Preparation of documents on the 1C-Start portal	You can fill out the application yourself and for free, we have developed detailed step-by-step instructions to help you. You can ask for help from our support team or order free check finished documents	Prepared documents must be submitted to the registration authority at the place of residence in person or sent by mail

If a citizen decides to do business, the easiest way is to open an individual entrepreneur. This form of activity, in contrast to the formation of a legal entity, allows you to use tax incentives, keep simple tax records, avoid paying high administrative fines, and quickly terminate the business.

Normative base

Entrepreneurs are individuals who, at their own risk, engage in activities that bring systematic profit. They sell goods, provide services, perform work on a reimbursable basis.

To start a business, you need to reach the age of majority (Article 21 of the Civil Code of the Russian Federation). The law allows you to do this earlier if the citizen has passed the procedure of civil emancipation (obtaining full legal capacity due to exceptional circumstances).

For example, You can become an entrepreneur from the age of 16 in the following cases:

• a minor person has entered into marriage;
• parents, guardians or adoptive parents will give their consent, supported by the decision of the guardianship authorities;
• the court recognizes a minor citizen as fully capable.

List of required documents

In order to start an entrepreneurial activity, a citizen must provide for registration:

• statement R21001;
• the passport;
• birth certificate (if the passport does not contain information about the date and place of birth);
• information about the place of residence and official registration;
• parental consent if the young merchant is under 18 years of age;
• confirmation of payment of state duty;
• information about the absence of a criminal record;
• a special permit for admission to entrepreneurial activity, if it is related to education, upbringing, medical care, etc.

You may be asked to provide an additional TIN. Copies are certified by a notary. If the originals are transmitted simultaneously with the scans of papers, then notarization not required. The specialist will compare the information and return the original against receipt.

Preparatory stage

Before a citizen applies for registration of an individual entrepreneur, you need to decide what will be profitable. Some types of activities can be carried out subject to the creation of a legal entity or obtaining a license.
For example, the production of alcohol, military equipment, the arms trade, the opening of an investment fund, etc. Therefore, it is worthwhile to determine in advance the organizational and legal form of your future business.

Then you should choose OKVED codes to clearly articulate the direction of entrepreneurship. The application will need to indicate the code number of the type of activity. It is enough to decide on one main code. The system of taxation will be chosen according to it. But you can enter several codes, this moment is not limited by law.

Documents for IP can be submitted independently. This must be done in person or in electronic format through the portal of the State Service. Also, in order to save time, it is allowed to use the services of a company that provides registration services.

Step-by-step instructions for opening an IP

A citizen fills out an application in the form P21001 and prepares a package of documentation. You don't need to sign it in advance. This will need to be done in the presence of the tax inspector.

Where to apply with the finished package of documents?

You can apply for registration in the following ways:

• to the tax authority of the Federal Tax Service;
• through the MFC;
• send papers by mail;
• get help from a trusted person.

Contacting the Federal Tax Service

The collected papers are provided to the IFTS at the place of residence of the citizen. The address can be found on the Internet resource of the tax authority.

The future entrepreneur hands over the documents to a specialist and receives a receipt. It is signed, stamped and the date of appearance for the result. You also need to take one copy of the notice of the transition to the simplified tax system. Citizen receives founding documents back in 3 days.

It is possible to submit papers in electronic form through the Internet resource of the Federal Tax Service. Additional difficulties will need to be overcome. You should buy an EDS and download it from the website of the Federal Tax Service special program. This will allow you to send all documents online via a secure channel and receive ready-made constituent documents in your personal account. Registration takes 5 working days.

Another option is to use the State Service Portal. Will need to fill electronic form applications, pay the state duty and sign the EDS document. If everything is filled out correctly, you will receive a notification with an invitation for a specific date. You will need to bring other documents. The whole procedure takes three days.

Through the MFC

It is not possible to submit documents through the MFC in all regions. As part of pilot project the option is available in the Amur Region, Khabarovsk Territory, Moscow, St. Petersburg and other regions.

Registration is carried out in the center at the place of registration. He, in turn, transfers the papers to the tax office. If necessary, the specialist will advise on the procedure for filling out the application and the list of papers. The whole procedure takes 5-6 days.

By mail

A citizen has the right to send documents for registration by mail. The application is filled out in a specially prescribed form.
Copies of papers and a handwritten signature are certified by a notary.

A registered letter is issued with a list of its contents. You must provide your phone number so that the inspector can contact you in case of questions.

Documents are prepared within three days from the date of registration of the received postal item . This option will require time, since the specialist will receive papers taking into account the mail mileage.

Through an attorney

If a representative will deal with the registration of an individual entrepreneur, then you need to issue a power of attorney with a notary. Copies of documents are also notarized. In other moments, the procedure is carried out in the usual manner and takes 3 days.

Payment of state duty

For IP registration you will need pay a state duty in the amount of 800 rubles. mandatory fee transferred to the budget after filling out the application.

If the procedure is carried out through the State Services portal, then a 30% discount is made and the amount is reduced to 560 rubles. The receipt can be generated on the Internet resource of the Federal Tax Service. Payment is made through a bank, terminal, online banking.

Obtaining documents on the fact of registration

In the application, it is recommended to indicate the method of obtaining a decision on the registration of an individual entrepreneur. The procedure takes from 3 to 7 days, depending on the method of filing papers. You can pick it up personally or entrust it to another person on the basis of a power of attorney.

A USRIP record sheet is issued on hand. It contains OGRNIP, confirming the fact of registration. They also provide notice of tax registration.

Reasons for refusal to register

In registration may refuse the following reasons:

• invalidity of the passport;
• errors in the application;
• incomplete list of required documents;
• the presence of the status of a previously issued individual entrepreneur;
• bankruptcy;
• a criminal record and a partial loss of civil rights.

It happens that the inspector makes mistakes and refuses unreasonably. If there are sufficient grounds to believe that the applicant's rights have been violated, then the refusal can be appealed to the Federal Tax Service more than high level or by court order.

Registration of IP in funds

After receiving the registration papers in the hands of the IP, they are registered with the pension and insurance funds.

In the FIU

Documents in Pension Fund submitted at the person's place of residence. If there are no employees, then the tax office registers automatically. The whole procedure takes three days from the date of receipt of information from the IFTS.

In case of signing labor contracts with hired employees, registration is carried out without the participation of the entrepreneur. Since the beginning of 2017, this has been happening on the basis of reporting (SZV-M, SZV-STAZH) in the order of electronic interaction between the IFTS and the PFR.

In the FSS

The FSS pays insurance premiums in case of disability, maternity, industrial injuries. The entrepreneur may not pay for himself. The insurance contract is concluded on a voluntary basis.

If an individual entrepreneur has employees, then he must register with the FSS within 10 days from the date of signing the first contract. You will need to provide work books of employees or contracts.

Opening a bank account

To make payments with partners and employees, the IP opens a current account with a credit institution.
This is not required by law. But if a citizen intends to conduct non-cash payments and enjoy the benefits of a simplified taxation system, then one cannot do without a bank.

When opening an account, documents confirming the fact of creating an individual entrepreneur are provided. You can do this at any lending institution. It is recommended to choose the optimal service tariff, since a commission will need to be transferred for the operations carried out.

The bank independently notifies the tax, FIU and FSS about the opening of a current account.

Using a cash register for IP

From July 1, 2018, only some entrepreneurs were allowed not to use a cash register. This is permissible under UTII and the patent taxation system. From July 1, 2019, all individual entrepreneurs will be required to use online cash registers.

Currently, the options are:

• An individual entrepreneur is obliged to use an online cash desk;
• until July 1, 2019, the entrepreneur enjoys a deferment;
• in some areas of business, it is allowed to issue sales receipts and strict reporting forms without cash registers.

Specific information can be found in the law dated May 22, 2003 No. 54-FZ. There is a service on the website of the Federal Tax Service that allows you to check whether an activity falls under the mandatory application of CCP.

KKM does not apply if:

• newspapers and magazines are sold;
• trading in a market or fair;
• carried out retail sales without stationary outlets;
• kvass, milk, butter are sold from tank trucks;
• there is a seasonal trade in vegetables;
• sales are carried out in other cases in accordance with Article 2 of Law No. 54-FZ.

• Individual entrepreneurs applying the patent system of taxation;
• UTII payers;
• businesses that provide services to the public.

Accounting and reporting for individual entrepreneurs

The law allows the entrepreneur not to keep accounting records and not to file most of the statistical reporting. This does not apply to tax accounting.

An individual entrepreneur must pay taxes and submit reports to the IFTS. With a simplified taxation system, this must be done once a year. In the case when VAT is applied - 1 time per quarter. If the entrepreneur does not have employees, then there is no need to report to the FIU and the FSS.

Thus, any person can open an IP on their own. Unlike the creation of a company, it is not required to form authorized capital. It is enough to choose the direction of activity and apply minimum set papers.

More details about this process are given below.

Sole proprietorship is the most common form of business for beginners. How to register an IP? What nuances need to be observed? We tell in the article.

Law on State Registration of Individual Entrepreneurs

of a separate law on state registration individual entrepreneurs does not exist in Russia. But there is Federal Law No. 129-FZ of 08.08.2001 “On State Registration of Legal Entities and Individual Entrepreneurs.

This law provides the procedure for registering an individual entrepreneur, the timing of all actions, the procedure for amending the documents of an entrepreneur.

Chapter 8. 1 of this law is devoted to state registration of IP. The articles in this chapter say:

how to register an IP step-by-step instruction 2017 (on my own);

Do I need a trademark to register an individual entrepreneur?

how to get a certificate of registration of IP;

which FTS to apply to and whether it is possible to register an individual entrepreneur online on the tax website;

is it possible to register an individual entrepreneur through the State Services;

what documents for registration of IP need to be prepared;

what form should be the application for registration of IP;

whether it is necessary to write an application for the simplified tax system when registering an individual entrepreneur or to apply another special tax regime;

other nuances.

What types of activities can be carried out without registering an individual entrepreneur?

The future businessman needs to study civil law and clearly understand what activities require that compulsory registration individual entrepreneur, and what types of activities can be done without it.

IP registration (2017) is not a mandatory action if we are talking about services that meet the criteria for self-employment:

tutoring;

pet care;

cleaning of premises;

looking after children, the elderly and people with disabilities.

The income of individuals engaged in these types of activities without forming an individual entrepreneur is exempt from taxes in accordance with paragraph 70 of Art. 217 of the Tax Code of the Russian Federation, provided that they notified the tax authority (clause 7.3 of Article 83 of the Tax Code of the Russian Federation) and did not involve employees to provide these services.

​

What documents are needed to register an individual entrepreneur in 2017?

In order for the tax service to register a business without delay, it is necessary to prepare a package of documents. A complete list of them is presented in Art. 22. 1 of Law No. 129-FZ.

What documents are needed to register an IP? The following:

application, the form of which is approved by the Order of the Federal Tax Service dated January 25, 2012 No. ММВ-7-6 / [email protected]) can be seen at the information desk at the Federal Tax Service or on the official website of the tax office where it will be submitted;

a copy of the applicant's passport. It is necessary to make copies of the page on which personal data is indicated and the address of registration;

if the entrepreneur is registered by a person who is a citizen of another state, then it is necessary to present a document that is established by the state of the country or other federal laws as a document confirming the identity of the applicant;

if the application is submitted by a stateless person, then he must present a document that certifies his identity in accordance with federal law RF or international treaty;

birth certificate of the applicant, but only if this document does not contain information about the date and place of birth of the applicant;

a document that gives the right to a foreigner to temporarily or permanently reside in the territory of the Russian Federation;

the original or a copy of the document giving the right to permanent or temporary residence in the territory of the Russian Federation, but only without indicating the actual address;

permission of the parents, adoptive parents or legal representatives of the applicant if he is a minor, but has already passed the emancipation procedure;

a document stating that the state duty for registration of IP 2017 was paid in full size;

certificate stating that the applicant has no/has no criminal record. Such a certificate is needed if the individual entrepreneur plans to engage in certain types of activities. For example, preschool education children;

the decision of the Commission on Juvenile Affairs, if the applicant plans to engage in activities closely related to the upbringing of children, their treatment, recreation and full development.

If the applicant makes copies of the documents on his own, then they must be certified by a notary. If copies are made by an employee of the Federal Tax Service, then he will certify them with his signature and seal.

Application for registration of IP: sample filling and other subtleties of registration

You can register an individual entrepreneur yourself - step-by-step instructions begin with the rules for filling out the application form for registering an individual entrepreneur in 2017. can be seen on the official website of the tax office. In Art. 22. 1 of the Law "On registration of legal entities and individual entrepreneurs It says that the application is filled out according to a certain scheme.

Application for registration of IP 2017 - you can download the form on the website of the Federal Tax Service and the tax service to which the IP will submit documents.

A sample of filling out an application for registration of an individual entrepreneur can also be downloaded on the website of the Federal Tax Service.

To correctly fill out the form, you must prepare the following documents:

the application form itself;

passport of a citizen who will be registered as an entrepreneur;

certificate of assignment of TIN.

You need to provide the following information:

your full name;

Floor. It is indicated by numbers: 1 - male; 2 - female.

about the birth of the applicant: date; a place.

citizenship in numbers: 1 - citizenship of the Russian Federation; 2 - a foreign citizen; 3 - a stateless person.

if the applicant is a citizen of another country, then the international code of that country must be indicated.

This information is indicated on page 001, its number is placed at the top of the page.

On page 002 you need to specify:

the address of the applicant's place of residence or the address of his stay. Is it possible to register an individual entrepreneur under temporary registration? Can!;

passport data or details of another document that can confirm the identity of the applicant.

On sheet A, you need to indicate the OKVED codes of the activity that the entrepreneur will be engaged in. How many OKVEDs can be specified when registering an individual entrepreneur? The law does not limit the exact number, but it is better to fit into one page.

On sheet B, you need to indicate the procedure for submitting and issuing documents, and you also need to indicate the data on the person who will receive a certificate of state registration of IP.

A certificate of state registration of an individual entrepreneur can be obtained by both the applicant himself and his authorized representative, but for this it is necessary to issue a power of attorney.

To obtain a certificate of state registration of IP 2017, it is necessary to observe several nuances when filling out an application:

only printed letters;

black ink;

blots and corrections are not allowed;

each sheet is printed on a separate sheet. Double-sided printing of the application is not allowed;

stitching and staple sheets is not required.

State duty for registration of IP in 2017

Registration as an individual entrepreneur is public service so you have to pay a fee.

The state duty for registering an individual entrepreneur in 2017 is 800 rubles. The receipt of payment must be attached to the application.

Sample receipt and details

To pay correctly, you need to know the details for paying the state duty for registering an individual entrepreneur. They can be found on the official website of the Federal Tax Service. For this you need:

visit the official website of the tax service;

go through all the necessary tabs and select the IFTS in which documents will be registered;

now you need to generate a receipt for payment of the fee;

enter your details and print the receipt.

All details will be filled in automatically, so the likelihood that a mistake will be made is minimal.

Where to pay and when?

You can pay the fee:

in any bank of the Russian Federation through the "window". You need to give the cashier receipts, your passport and the required amount. Important! Some banks charge a fee for transferring funds;

using a payment terminal of Sberbank or another bank. This is not difficult to do, but the payer will fill in all the details for the payment on their own. Therefore, it is highly likely that he will make a mistake, and the money will “go to the wrong place.” And if the fee is not paid, the IP will not be registered;

using online banking. Almost every bank has such a service as paying the state duty for registering an individual entrepreneur using this service. But you should be careful when making a payment;

through the website of the Federal Tax Service using payment systems. You need to use hints.

It is necessary to pay half the fee immediately before submitting the documents for registration. If you register an individual entrepreneur through the MFC, then you can pay in the center, using the terminal.

A receipt for payment of the state duty for registration of an individual entrepreneur must be attached to the application.

The procedure for registering an individual entrepreneur independently

IP registration - step by step instructions in 2017:

preparation of documents for registration of IP. What documents are needed to register an individual entrepreneur in 2017? The list of documents for registration of IP 2017 can be found in Art. 22. 1 of Law No. 129-FZ;

you need to pay a fee for registering an individual entrepreneur;

submit all documents to the Federal Tax Service. Registration as an individual entrepreneur is carried out at the place of permanent registration of an individual. How to find out in which tax office to register an individual entrepreneur? You must use the official website of the FTS. Is it possible to register an individual entrepreneur at the place of temporary registration? Yes, if the applicant does not have a permanent residence in the Russian Federation;

wait for the results and get your hands on a certificate of state registration of an individual entrepreneur. The deadline for registering an individual entrepreneur in the tax office is 3 days from the date of submission of documents.

Assistance in registering a sole proprietorship

There are many private firms, as well as Internet services, that provide assistance in registering entrepreneurs. They provide assistance at any stage - from preparing documents to obtaining a certificate.

How to register an individual entrepreneur in 2017 with the help of third-party organizations? It is necessary to apply and sign an agreement for assistance in registering an individual entrepreneur, and then follow the instructions.

Registration of IP through a bank

An entrepreneur can open a current account in any bank of the Russian Federation and apply to it for help. You can use the following services:

Tinkoff bank - IP registration;

Alfa Bank - IP registration;

through other banks operating in the territory of the Russian Federation.

Registration through a private company

Turnkey IP registration is also possible with the help of various private organizations. For example, by visiting the official website of the company "My business" and clicking on the tab "my business registration of IP", you can quickly receive all the necessary documents for further business activities.

The price of the service is fixed, and depends only on the solvency of the client.

IP registration online

In order not to waste your time in queues, now you can apply for registration of IP online. You can do this in the following way:

register an individual entrepreneur through the tax website. You can visit the website of the Federal Tax Service and do it through the tax. ru registration of IP;

IP registration through the State Services. This is quite convenient, but you must already be registered on this portal.

IP registration through the State Services

How to register an individual entrepreneur in public services? The procedure for registering an individual entrepreneur through the State Services portal is as follows:

visit this site;

if the user has previously used the services of this portal, and he has both a login and a password, so you just need to log in to the system. In the absence of a username and password, you need to go through a simple registration procedure. Necessary:

enter all your personal data;

indicate the number mobile phone;

enter the code that will come in the form of SMS notifications.

now you need to go through all the relevant tabs and go to IP registration. What you need to register an individual entrepreneur using this portal. You need to specify for the application:

passport data;

address of the place of permanent or temporary registration. Is it possible to register an individual entrepreneur at the place of temporary registration? Yes, if the applicant does not have a permanent residence in the Russian Federation;

your TIN and SNILS number.

Scans of all required documents;

pay the required fee. The state duty for registration of IP 2017 is 800 rubles;

now you need to choose a method for obtaining a certificate, receive a certificate of registration of an individual entrepreneur in a designated place at a specified time;

The term for registering an individual entrepreneur is 3 days, but since the documents are received through the portal, this period can be extended to 5-6 days.

Registration of IP on the tax website

It's pretty fast and convenient way registration of individual entrepreneurship.

Registration of an individual entrepreneur in the tax office using its official website occurs in the following order:

visiting the official website of the Federal Tax Service “tax. RU";

filling out an application with all the necessary data;

payment of state duty. You can do it on the same site. It is necessary to go through the tabs and generate a receipt for paying the fee for registering an individual entrepreneur. And then choose a convenient way to pay for the service;

now you need to wait for notification that all documents have been accepted and the date for receiving the certificate has been set.

Registration of IP through the MFC

With the help of a multifunctional center, you can get many services, including registering a business. To register an individual entrepreneur through the MFC, you must:

visit the nearest MFC to the place of residence. Is it possible to open an individual entrepreneur by temporary registration? It is possible if there is no permanent residence permit;

submit all documents, including the application. A sample application for registration of IP 2017 can be downloaded on the website of the Federal Tax Service. Then you can fill it out by hand, or you can fill it out on the website and then print it out;

pay the fee. In all multifunctional centers there are terminals for receiving payment of duties;

hand over the entire list of documents for registration of an individual entrepreneur and receive a receipt for their acceptance. It will also indicate the date when you can get a certificate.

MFC registration of IP takes a little longer, since the MFC is an intermediary between the applicant and the Federal Tax Service.

You have registered as an entrepreneur: what to do next?

What to do after registering an IP? You need to do the following:

choose a taxation system. This is given 30 days after the registration of the IP in 2017. But it is also possible to choose taxation for individual entrepreneurs during registration. The applicant may submit a notification to the simplified tax system when registering an individual entrepreneur. You can choose another taxation regime, if it is provided for by law;

now it is necessary to register an individual entrepreneur as an employer - 2017. It includes registration in the IP pension fund, as well as registration in the FSS IP as an employer ;

visit the statistics service;

receive stamp. An individual entrepreneur can work without it, but if he decides to do it, then registration of the IP seal is necessary;

if there is a need, then you need to obtain licenses and other documents that allow the conduct of a particular activity;

registration cash register in tax for IP. From 01/01/2018, all individual entrepreneurs will be required to use online cash desks;

opening a bank account.

Certificate of state registration of IP - what to look for?

The entrepreneur must have a certificate of registration of IP. What does it look like in 2017?

This document does not expire and should not be changed without visible reasons. The certificate will be canceled when the IP ceases to operate.

This document is issued on the form strict accountability and contains the following information:

full name of the entrepreneur;

the name of the registration authority;

passport details of the newly registered entrepreneur;

number assigned to the individual entrepreneur in accordance with the unified state register IP. It is this register that contains all the information on the state registration of individual entrepreneurs;

number of the IP registration certificate;

the date when the individual entrepreneur was registered as a subject of economic and economic activity .

Choosing a taxation regime when registering an individual entrepreneur

If an entrepreneur has immediately decided what kind of activity he will be engaged in and which taxation regime is more profitable for him to apply, then he can submit an application for the application of this regime along with registration documents.

The entrepreneur has the right to apply:

PSN - patent system;

USN - simplified system;

DOS - main mode;

UTII - imputed income regime;

ESHN - single agricultural tax.

If an individual entrepreneur did not submit an application for the application of one of the special regimes during registration, then he still has time - for each regime it is limited. If an application is not submitted then, before the end of the calendar year, the SP will apply the general regime.

The most popular among start-up entrepreneurs is the simplified tax system or "simplified". It can be used under certain circumstances and for a limited list of activities.

A huge plus of such a system is that the individual entrepreneur does not pay VAT, which is the most difficult tax for a novice entrepreneur.

Sample application for the choice of USN

Registration of an individual entrepreneur as an employer

If an entrepreneur hires employees by concluding an employment contract with them, then he will have to make appropriate deductions for them. Therefore, he must go through the procedure for registering an individual entrepreneur as an employer in 2017 - with the FIU and the FSS.

Registration with the Social Insurance Fund (FSS)

Registration of IP in the FSS must be carried out within 10 days after. To do this, you need to visit the FSS branch at the IP registration address, and prepare the following list of documents for registering an IP:

statement;

IP registration certificate;

IP passport;

Work book of the first hired employee;

Certificate of opening a current account in any bank. But, if the individual entrepreneur has not yet managed to do this or is not going to open such an account at all, then the certificate may not be carried.

Registration in the FSS IP as an employer will be made within 5 days after the submission of documents.

Registration with the Pension Fund of Russia (PFR)

Registration of an individual entrepreneur in the FIU must be carried out within 30 days from the date of registration of the entrepreneur. So the registration of the individual entrepreneur as an employer will be carried out. For this you need to prepare:

relevant statement;

certificate of state registration of IP;

IP passport;

a copy of the contract with the hired employee;

if there are licenses, then them.

Within 5 days after the submission of documents, the individual entrepreneur will be registered as an employer.

Rules for registration of employees and employment contracts

The entrepreneur must comply with all personnel regulations for the registration of employees. Otherwise, during the next inspection, violations of the Labor Code of the Russian Federation will be revealed, which will entail penalties.

An employment contract must be concluded with each hired employee. This is stated in Art. 56 of the Labor Code of the Russian Federation. It must be concluded in writing, must contain, in accordance with Art. 57 of the Labor Code of the Russian Federation, the following information:

Full name of the employee;

Full name of the entrepreneur;

details of the document that certifies the identity of both parties to the agreement;

TIN of the entrepreneur;

information about the representative of the entrepreneur, if he is authorized to sign the contract, as well as the details of the document that gave him such authority;

date and place of conclusion of the contract;

other information provided in this article and without which the contract will be considered invalid.

If the entrepreneur does not employ more than 15 people, then he will be considered a micro-enterprise, and the obligation to register work books he drops out. All information will be written in the employment contract.

If the average number of employees exceeds 15 people, then he will have to correctly draw up work books for his employees.

Conclusion

Sole proprietorship is ideal for a novice businessman. But there is one significant downside! In the event that things do not go well, the entrepreneur will have to answer for the debts with all his property.

At the beginning, all entrepreneurs have a completely logical question: what if the IP is not registered and works as an individual. What then?

This situation is acceptable. But you will pay all taxes on income received as a physical. face. Also, no one canceled the article “illegal entrepreneurial activity”, which involves punishment for the systematic receipt of income without proper registration with the tax authority. This responsibility is provided as administrative code(CAO RF, Article 14.1), and criminal (Criminal Code of the Russian Federation, Article 171).

Therefore, we will not consider this moment, but will proceed immediately to the procedure for opening an IP.

Step 1. Choose a taxation system

The taxation system is an extremely important component of the work of any entrepreneur. It is the taxation system that will determine the amount of funds and the frequency of their payment to the state treasury. Accordingly, your final profit, which you put in your pocket, will depend on this.

So, there are several taxation systems. Each name is decorated with a link, by clicking on which you can learn more about the system.

Each type of activity has its own digital code. As a rule, it consists of 4, 5 and 6 digits, separated in pairs by dots.
Classified it public services in order to collect and organize information about the types of activities that entrepreneurs are engaged in.

IMPORTANT! When choosing OKVED, the main thing to be guided by is to enter as many codes as you consider the maximum possible for yourself.

Example. You have decided to sell jewelry. But your brother Valera is a roofer, not an individual entrepreneur. And this means that you can potentially use your individual entrepreneur to provide roofing services, but you will need a different activity code, different from the sale jewelry, namely, the code for the provision of construction services.

If it turned out such a situation that you connected to your business an activity that was not indicated in the initial documents, you can add it there later using . Not such a difficult event, but completely useless, since everything can be made initially.

Thus, if there is at least some small chance that you will engage in several types of business for your activities, you need to find the codes for these types and enter them in the registration application, which will be discussed below.

Step 3. We draw up an application for registration of an individual entrepreneur with a tax authority

And immediately important information:

An application for opening an individual entrepreneur must be submitted to the tax office that is attached to your area. If you come to any, you will be directed “to the place of registration” one way or another.

For the preparation of the application, you can contact any lawyer or tax consultant. For this simple work, of course, they will take a bribe from you, approximately from 500 to 2000 rubles, depending on the impudence of the employee and the region of residence.
And since the job is easy, why not do it yourself?

Pay attention! The data in the application for registration of IP must necessarily match the passport!

You will sign the application in the presence of the tax inspector, leave the signature field on page 004 empty! Either the signature must be notarized (this applies when applying remotely).

You should also pay attention to the fact that it is impossible to enter something by hand into the form filled out on the computer and printed out (of course, except for the personal signature that is put when applying for opening an IP). Those. it is impossible to indicate one OKVED code in a computer way, print it out, and add the rest with a pen. The application itself can be filled out either by hand (with black ink) or typed using the keyboard in the appropriate program and then printed out.
We have posted both filling options.

Step 4 Optional. Going straight to USN

In order not to strain ourselves once again later, we will immediately switch to the most popular tax regime, which is used by most small entrepreneurs. Even if you have plans in the future to create a holding for sewing hats with earflaps and enter the trading exchange with your shares, still start with a simplified one. It is she who will make it possible to avoid the initial accounting red tape and pay instead of all taxes - 6%. Or 15% (), if you take the expense part as an offset, of course, if it is large and can be documented.

Remember, simplistic people submit a declaration once a year (by April 30).
However, all this is true for individual entrepreneurs who do not have registered employees. If they exist, there is an obligation to report for them as well.

So, in order to immediately switch to the simplified tax system when registering an individual entrepreneur, you must fill out the appropriate

The application is simple and does not require any specific knowledge. Just follow the instructions for filling out, which is contained in the link, and a well-written application for the transition to the simplified tax system will boldly fall into the package of documents that you will take to register an individual entrepreneur.

Step 5. State duty for opening an IP

This step is the last preparatory before going to the tax office. Without a receipt for payment of the state duty, documents for registration will not be accepted from you.
On the this moment The registration fee is 800 rubles. Subsequently, it can be changed, of course, in the direction of increase.

To make a receipt, go to the page. It details how to create a receipt, which can then be taken to any bank and make a payment using the appropriate details.

This step is absolutely simple, but very important and, of course, mandatory.

Step 6. Collection of documents for registration of IP

So before going to government agency register yourself as an individual entrepreneur, put all the documents in front of you and check them:

1. Passport of a citizen of the Russian Federation.
2. Application for registration individual as an individual entrepreneur.
3. Receipt of payment of state duty.
4. Application for the transition to the simplified tax system (in the event that you immediately switch to it).
5. TIN (Taxpayer Identification Number).

Step 7. We go to the tax office

This step has recently undergone drastic changes in terms of the convenience of providing the service of registration by state bodies of an individual as an individual entrepreneur.

Yes, you can come to the tax office at the place of actual registration and stand in line (most often electronic), and submit all documents to the tax inspector. You can find out which tax office serves you by clicking on the link.
But it's much easier to do it all through the MFC(Multifunctional Center), of which a lot have recently appeared in almost all cities of the country.

This is done as follows:
Go to any search engine and type the query “MFC Kazan” (instead of Kazan, of course, indicate your locality), then go, as a rule, to the first link in the search results.
On the site, look for the branch of the MFC, which is located closer to your home. If you haven’t found it, call the number listed there and ask which MFC you would like to contact.
Come there at any time with the entire package for registering an individual entrepreneur and take the appropriate electronic queue coupon.
Since these centers were created not so long ago, most of the disadvantages of the so-called “paper bureaucracy” were taken into account, and many people who have already used the MFC were satisfied with the services provided.

However, it should be noted that not all MFCs can provide the service of receiving your documents for opening an IP. This needs to be clarified in each individual institution of this kind. But, fortunately, they are a minority.

Step 8. We receive documents

After 3-5 days (if you submitted applications directly to the tax office), or after 5-8 business days (if you submitted to the MFC), you come for documents confirming the right to conduct business.

The list of documents that will be provided to you includes:

The most important document giving the right to conduct business activities is OGRNIP(Main State Registration Number of an Individual Entrepreneur).
It is on the basis of the State Registration Certificate that contracts, acts and other documents are drawn up and signed that secure business relations.

Will definitely issue extract from USRIP, where the OKVED codes mentioned above will be indicated, among other things. Any changes can be made to this statement, but by sending a corresponding application. He was also talked about.

Notice of registration with the FIU(Russian Pension Fund) and FFOMS(Federal Compulsory Medical Insurance Fund). Specifically, these documents may not be issued, but it is better to have them on hand, so you will have to contact the local territorial offices of the MHIF and the Pension Fund.

The last document is certificate of assignment of statistics codes of Rosstat. In general, once every few years (this time period changes quite often, so we do not write specific numbers), you have to submit a report to the statistics authorities. As a rule, they themselves will remember you and send the relevant papers to the place of registration.

Put all these documents in a special folder, each in a separate file, in order to quickly have access to a particular document.

To sum up, in the end, how much does it cost to open a sole proprietorship:

And remember! Any notifications, letters, requests coming from government agencies should not be ignored! Try to respond to them as quickly and efficiently as possible.