Open SP registration and package of documents. Instructions for submitting documents for registration of IP

Before you start registering with the Federal Tax Service, make sure that you have all the necessary documents:

Application form R 21001 (1 copy)
Application for the transition to the simplified tax system (if you plan to apply the simplified tax system 3 copies)
Receipt for payment of state duty
Copy of the passport
Copy of TIN (if issued)

Prepare an application form R 21001.

If you filled out this application manually, then check it again for errors, if you entrusted the filling to the online service, then download the file and print it. Fasten the sheets with a paper clip so that they do not get mixed up, do not sign the document in advance, only in the presence of an employee of the Federal Tax Service. We recommend preparing 2 copies. The process of preparing an application has many nuances and rules for filling out. If an error is found in the document, then this is an unequivocal refusal to register an individual entrepreneur and the money that you paid in the form of a state duty will not be returned to you. We recommend that you carefully consider the process of filling out the form P 21001 or use our service, which will quickly, free of charge and correctly fill out the form.

Prepare an application for the transition to the USN

If you have chosen a simplified taxation system, then download the form No. 26.2-1 and fill it out. You can also use our service to fill out an application for USN. Prepare 3 copies of this application.

You can submit this application with all the documents for registering an individual entrepreneur or within 30 days from the date of registration you can submit it to the territorial Federal Tax Service. We draw your attention to the fact that when submitting form No. 26.2-1 along with all documents, its filling will be different from filling out after registering an individual entrepreneur.

Pay the state duty

You can pay at any branch of the bank, via the Internet on the portal of the Federal Tax Service or at the terminal of the Federal Tax Service when submitting documents. Not every branch has terminals, so it is better to pay the fee in advance.

Save your receipt. Information about the payment of the state duty is stored in the state information system on state and municipal payments (GIS GMP), and you are not required to present a receipt when submitting documents, but not all tax officials know about this, sometimes it is easier to show a receipt than to argue.

Make a copy of your passport

Make a photocopy of all pages of the passport, although practice shows that in most cases they require 2-3 pages and a page with the last registration stamp, but if the employee asks you for all the pages of the passport, you can provide them to him, this will save you time and nerves. If you have a temporary registration, then you need to make a photocopy of the temporary registration sheet. It should be noted that if there is a stamp of permanent registration and temporary registration, registration will be carried out at the address of permanent registration. If you entrust the registration of IP to your representative, then take care to certify a copy of the passport with a notary in advance.

Make a copy of the TIN

If there is no TIN number, the tax authority will automatically assign it to you, based on the data specified in the package of documents for registering an individual entrepreneur. If suddenly, when submitting a package of documents for registration, you are required to apply for the assignment of a TIN, then it is allowed to fill it out on the spot. If you were assigned a TIN, but you did not indicate it, then this will result in a refusal to register an individual entrepreneur.

Important! Double-sided printing of documents submitted to the registration authority is prohibited.

Step 2. Submit your documents

The application is always submitted to the registering Federal Tax Service at the place of residence. There are several ways to apply, see below for details.

Important! The territorial and registering Federal Tax Service may differ. For individual entrepreneurs, all documents are submitted to the registering Federal Tax Service at the address of permanent registration.

To avoid confusion about where to submit documents, use our service, which will automatically determine the territorial and registering Federal Tax Service.

Ways to submit documents:

In person or through a representative. If you decide to personally submit a package of documents for registration, then the presence of a passport is mandatory. In the presence of the inspector, write with your own hand your last name, first name, patronymic (if any) on the "Sheet B" of the application, put a signature. Filling is carried out in black ink in capital block letters. You can assign responsibility for filing documents to your representative, for this the applicant signs an application for registration of an individual entrepreneur in the presence of a notary, and not in front of a tax inspector, it is also necessary to notarize a copy of the passport.

After receiving the documents, you will be given a receipt on receipt of the documents and one of the copies of the notification on the application of the simplified tax system, if you submitted it, with the date and signature of the tax officer.

Through the website of the State Services. There is a service on the Public Services portal that helps you independently submit a package of documents for registration with the tax office, but in order to use this service you will need to create a personal account and fill in information about yourself. After successfully uploading the documents to the electronic application, you must sign it with your digital signature (EDS) and choose the method of receiving registration documents: by mail or in person. You can prepare the necessary package of documents for submission through the State Services portal using our service.
Online. A fairly convenient and fast way to prepare and send documents for registration of IP. Our service provides an online IP registration service for residents of Moscow and the Moscow region. All you need to do is enter the required data step by step. The online service will help to avoid errors that may lead to refusal of registration. Also, a copy of the documents signed by the EDS of the Federal Tax Service will be sent to you by email, specified in the application P21001.
MFC. There are such centers in almost every region. When submitting documents through the MFC, please note that the registration time will be increased. It is also impossible to send documents by mail, documents are submitted in person (it is not required to certify the application with a notary) or through a representative, in this case it will be necessary to notarize the application and passport. It is worth considering the fact that the MFC employee is not always competent in filling out documents, and the IFTS employee will be able to point out an error in the documentation.
Important! The centers do not accept the application for the transition to the simplified tax system, tk. this does not apply to the provision of a business registration service. With this application, you will need to personally apply to the territorial Federal Tax Service.
After submitting the documents, be sure to receive a receipt from the MFC employee confirming their acceptance, which serves as confirmation that you really submitted the documents. If there is no multifunctional center in your city, then registration should be carried out through the tax service.
Mail. This method of registration will be relevant for those who do not want and cannot visit the tax office personally, being in another region where they are not registered at their place of residence, but the documents submitted are sent to the place of registration of the individual who wants to register an individual entrepreneur. To send documents by mail, you must notarize the signature on the application for registration and a photocopy of the entire passport. The postal worker will make an inventory of the documents provided by you so that the FTS employee can verify the contents of the registered letter upon receipt. By submitting documents in this way, you will not be provided with a receipt for the acceptance of documents and a notification of the application of the simplified tax system. When the letter reaches the recipient, a notification will be sent to you.

Step 3: Get your documents

Based on the results of registration, for any method of filing applications, the tax inspectorate sends electronic documents signed with an enhanced qualified electronic signature only to the e-mail specified by the applicant when filling out the documents.

Important! You must enter your e-mail address correctly, otherwise there is a risk of not receiving response documents.

At the same time, in paper form, documents confirming the content of electronic documents can be issued to the applicant or his representative only upon a relevant request to the Federal Tax Service.

If the documents are submitted to the tax office, by mail or via the Internet, the request must be submitted along with the registration documents.
If the documents are submitted through the MFC, then the final documents can be obtained upon request from the MFC. The next day after the deadline for registration ends, the inspection will send electronic documents to the applicant and to the MFC. After that, the applicant can request paper documents from the MFC. The center will make documents on paper on the basis of electronic documents received from the inspection.
If the documents are submitted through a notary, then the final documents can be obtained upon request from the same notary through which the application for registration was submitted. The next day after the deadline for registration ends, the inspection will send electronic documents to the applicant and the notary. After that, the applicant can request paper documents from the notary. The notary will print out the record sheet and certify its equivalence to the electronic document that came from the tax office.
If documents are sent via DHL or PonyExpress, the request must be submitted along with the registration kit. If the delivery service includes receipt of documents upon registration, the courier will receive and deliver them.
Important! This option is relevant only for Moscow, since DHL or PonyExpress has an agreement with MIFNS No. 46.

Important! Please note that the methods for obtaining documents based on a request have not yet been fixed in practice. Therefore, at the moment it is not clear how this will actually work.

At the tax office you will receive:

Record sheet of the Unified State Register of Individual Entrepreneurs in the form No. P60009.
Notice of registration of an individual with a tax authority. It indicates the IFTS, in which you will need to report.
Some inspections immediately issue a Letter from Rosstat. If not, you can print it from the Rosstat website. You will need a letter to open a checking account.
Certificate of assignment of TIN (if you did not have one)

Important! If you indicated in the application R 21001 the method of receiving documents by mail, then a letter with the originals will be sent to the IP registration address.

Step 4. Get a registration number in the Pension Fund

The tax office itself sends information about the registered individual entrepreneur to the Pension Fund. And the Pension Fund sends you a certificate of registration by mail with the assignment of a registration number. If the certificate has not arrived, you can contact the Pension Fund. But it is not necessary to do this: you only need to find out the registration number.

Step 5. Register the IP with the Social Insurance Fund

If you will hire employees, then you need to register with the FSS. Having declared yourself as an employer, submit certified copies by a notary of your registration documents, as well as a copy of your passport, an accepted employee and a copy of your employment contract. You need to do this within 30 calendar days from the date of hiring the first employee.

Step 6. Open a checking account

In order to make a cashless payment, you must open a bank account. Choose a bank whose tariffs will suit you, it is worth approaching this event responsibly.

With the help of our free service, you can quickly and easily register an individual entrepreneur, even if you have never done this before.

An individual entrepreneur (IP) is a person who does business officially, but without forming a legal entity. He does not have to keep accounting and open a bank account, but entrepreneurial risks fall on personal property.

Any capable citizen (except civil servants and military) can become an individual entrepreneur. The procedure is quite simple.

How to register an IP

1. Decide on the types of activities

Do you bake cakes? Do you repair cars? Take a look at the All-Russian Classification of Economic Activities (OKVED) and find the code corresponding to your occupation.

OKVED codes must be entered in the application for registration of IP: one main and several additional ones.

Additional codes will come in handy if you decide to expand or repurpose your business. It is illegal to earn by something that does not fall under the codes specified during registration.

To engage in certain types of activities (medicine, passenger transportation, and so on), a license is required, and a number of areas for individual entrepreneurs are closed. For example, individual entrepreneurs are not entitled to sell alcohol and produce medicines.

2. Choose a taxation system

It depends on the amount of taxes and the amount of reporting. Therefore, it is better to decide on it even before opening an IP.

There are currently five tax regimes in Russia.

General system of taxation (OSN or OSNO). It involves the payment of VAT (18%), personal income tax (13%) and property tax (if any). This is one of the most complex systems - you can't do without an accountant. Suitable for entrepreneurs planning to cooperate with large organizations.
Simplified taxation system (USN). Allows you to select the object of taxation: income (then the tax rate will be 6%) or income minus expenses (the rate will be from 5 to 15% depending on the region). This is the most simple and beginner-friendly system. But only individual entrepreneurs who have less than a hundred employees, and the annual profit does not exceed 60 million rubles, can use it.
Patent taxation system (PSN). Introduced specifically for individual entrepreneurs who have less than 15 employees and a profit of no more than 60 million rubles a year. Valid only for certain types of activities. An entrepreneur simply buys a patent for a period of 1 to 12 months and keeps a book of income and expenses - no regular payments and declarations.
Single tax on imputed income (UTII). Applicable only for selected types of activities (Article 346.26 of the Tax Code of the Russian Federation) and not in all regions. UTII does not depend on profit. The tax is calculated according to a special formula, which is affected by the scale of the business (sales area, number of employees, and so on).
Single agricultural tax (ESKhN). Another simplified system without VAT, income tax and property tax. Suitable for those who grow, process or sell agricultural products.

When registering an IP, the OSN automatically enters into force. You can switch from it to the USN or ESHN within 30 days, to PSN - within 10, and to UTII - 5 days. If you are late, you will have to wait for a new reporting period.

3. Prepare a package of documents

To apply to the Federal Tax Service (FTS) you will need:

Application form P21001.
Receipt for payment of state duty.
Passport + its copy.
Application for the transition to the simplified tax system, PSN, UTII or UAT (optional).
TIN (if not available, it will be assigned when registering an individual entrepreneur).

You can submit documents to the tax office in person or through a representative, as well as send by registered mail with a list of attachments. In the latter case, a copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.

4. Make an application for registration of IP

Application for state registration of an individual as an individual entrepreneur (form P21001) is the most important document in the entire package. Due to errors, it most often refuses to open an IP.

The application must be completed in capital letters on a computer (font - Courier New, size - 18 pt) or in black ink and block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - the address of registration and passport data. The code of your subject of the Russian Federation and the code of the identity document can be found in the requirements for paperwork, and the postal code can be found on the Russian Post website.

When filling out the application, do not sign sheet B. This is done in the presence of a tax inspector.

Are you afraid to get confused in the requirements and make mistakes? Use one of the free document preparation services. There are a lot of these on the Internet now.

5. Pay the state duty

To do this, on the website of the Federal Tax Service there is a service "Payment of state duty". First, select a payment type. Enter the full name and address of the payer. The details of the required tax office will automatically appear on the receipt.

Now you need to specify the payment method. For cash payment, print and pay a receipt at any bank.

IP registration costs 800 rubles. This is the size of the stamp duty.

For non-cash payment, a TIN number is required. You can pay online through a QIWI wallet or a partner bank of the Federal Tax Service.

6. Submit documents for registration to the tax

An individual entrepreneur can build a business throughout Russia, but he will have to open an IP at the place of registration (registration).

You can submit documents for registration of an individual entrepreneur in person by visiting the tax office or the MFC, or remotely:

Through the service "Submission of electronic documents for state registration of legal entities and individual entrepreneurs" (an electronic signature is required).
Through the service "Filing an application for state registration of individual entrepreneurs and legal entities".

The last way is the easiest. You will have to go to the tax office only once to pick up documents on opening an IP.

7. Get an IP registration document

After 3 working days, you will be given an entry sheet in the Unified State Register of Individual Entrepreneurs (EGRIP). It will indicate the main state registration number of an individual entrepreneur (OGRNIP).

A paper certificate of registration of IP is no longer issued.

Be sure to check the data in the received documents. If you find a mistake, ask the inspector to draw up a protocol of disagreements.

8. Get registered with extrabudgetary funds

The tax inspectorate must notify the Pension Fund (PFR) and Rosstat about the appearance of a new individual entrepreneur in Russia.

A certificate of registration with the FIU and statistics codes will be issued to you upon receipt of the USRIP sheet or sent by mail. If this does not happen, contact the local branch of the Pension Fund yourself.

You need to register with the Social Insurance Fund (FSS) within 30 days from the date of hiring the first employee.

9. Print, open a bank account, buy a cash register

All this is optional and highly dependent on the type of activity, but:

Documents sealed with a seal have more weight in the minds of customers and partners.
It is much more convenient to settle accounts with counterparties and pay taxes in a non-cash form through the current account of an individual entrepreneur.
In most cases, you cannot accept cash from customers without issuing a check.

That's all. Nine easy steps and you are an individual entrepreneur!

The first question that interests all future entrepreneurs is how much it costs to open an IP. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not difficult and at the same time allows you to save up to 8,000 rubles on paying for lawyers and a notary. depending on the region.

The second question is what documents are required to open an IP. Everything is also extremely simple here, for registering an individual entrepreneur, only a passport and a TIN, if any, are enough. Registration of IP is carried out only at the place of registration of physical. persons (registration in the passport), and an individual entrepreneur can conduct his activities throughout Russia.

The third question is how long it will take to open an IP. The term for registering an individual entrepreneur is established by law and is equal to 3 working days. After receiving the documents evidencing the registration of an individual entrepreneur, you can immediately start working.

The final fourth question is what to do after registering an IP and what taxes the IP pays. The entire procedure for opening an IP on your own for free, as well as the sequence of actions after opening an IP, is presented in our complete step-by-step instructions for opening an IP in 2019.

How to open an IP step by step instructions 2019

Step 1. Prepare an application P21001 for opening an IP

Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is the correct filling out of an application for state registration of an individual as an individual entrepreneur in the form P21001, an error in which may result in a refusal to register an individual entrepreneur. You enter the necessary data directly through the pages of the site and at the output you get documents ready for printing and filing for state registration of individual entrepreneurs.

One of these services is implemented by our partner - Online service for preparing documents for registration of IP in 15 minutes. The service is provided free of charge.

Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and later submit them for state registration at a convenient time for you.

You can also fill out an application for opening an IP on your own. To do this, you need to download the form P21001 of an application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected]

Approach the issue of filling out this application with all responsibility, because the new form P21001 is machine-readable, which means that any deviation from the standard may result in a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and re-submit the application, as well as re-pay the state duty of 800 rubles.

Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not full.

The choice of OKVED should be approached carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there are no questions and claims from regulatory authorities. Preliminarily familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digits. Additional codes are entered line by line from left to right.

4. On Sheet B of the application, we indicate the procedure for issuing documents and a contact phone number. Fields Full name and the applicant's signature are filled in only by hand in black ink in the presence of a tax inspector when applying for state registration. It is not required to certify your signature with a notary when personally submitting documents for registration of IP.

Attention! We print out the finished application P21001 in one copy. Double-sided printing of the application is prohibited. Completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the P21001 application form or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for registering an individual entrepreneur provided by our partner.

Step 2. Choose an IP taxation system

It is necessary to decide on the taxation system before submitting an application for opening an IP, since the regime will be applied from the date of registration of the IP. A notice of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.

The best option for beginner entrepreneurs is one of two types of simplified taxation system (STS):

Income (STS 6%)- 6% of the total amount of income is paid, while expenses are not taken into account at all and do not affect the amount of tax.

Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference between income and documented expenses. The rate is 15%, but in the regions of power for different types of activities it can be reduced (the rate should be found in the regional law).

You can read about the patent taxation system (PSN) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application for switching to UTII is submitted only when you actually begin to carry out "imputed" activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to apply for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.

Step 3. Pay the state duty for opening an IP

The state duty for opening an IP is 800 rubles. To generate a receipt for payment of the state duty, use the service of the Federal Tax Service "Payment of state duty". Tax details are entered automatically when forming the state duty in accordance with the address you entered. After generating the receipt, you will only have to print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of partner banks of the Federal Tax Service, thus eliminating a trip to the bank.

Step 4. Check the package of documents for opening an individual entrepreneur and take it to the tax office

You must have an application for registration of an individual entrepreneur (one copy), a notification of the transition to the simplified tax system (two copies), the original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service Inspectorate, in the presence of a tax inspector, fill out the full name field with a pen with black ink. and put the applicant's signature on Sheet B of application R21001. As a result, the inspector will issue you a receipt of receipt of the documents submitted by the applicant to the registration authority.

You can find out the address, work schedule and telephone numbers of the tax office at the place of your registration using the "" service.

You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted".

Step 5. Take the documents evidencing the opening of an individual entrepreneur from the regulatory authorities

After 3 working days, the documents on registration of individual entrepreneurs (subject to the correct execution of the documents submitted for registration) will be ready.

To receive them, you must have a passport and a receipt for receiving documents with you (issued by the inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);

Upon successful registration of IP, you will be issued the following documents:

Certificate of state registration of an individual as an individual entrepreneur with the specified PSRNIP number (the main state registration number of an individual entrepreneur);

Certificate of registration - a document on the assignment of TIN (taxpayer identification number). It indicates the IFTS, to which you will need to report, your TIN and the date of registration;

Record sheet of the unified state register of individual entrepreneurs (USRIP record sheet).

The application of the USN will confirm the second copy of the notification (you submit two copies when registering an IP, one with a tax mark remains with you). If necessary, in addition to the IFTS, you can request an information letter on the application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.

Step 6. Wait for a response from the FIU on registering an individual entrepreneur

After registering an individual entrepreneur, information is automatically transferred to the FIU, where the entrepreneur is also registered. This is necessary to pay fixed contributions IP. You will receive registration documents by mail to your registration address. If within a month there is no response from the fund, you should contact the FIU (in person or by phone). You may need to come to the FIU to obtain documents.

You will need to take with you:

A copy and original of the IP Registration Certificate (the document where the OGRNIP number is indicated);

A copy and original of the USRIP record sheet.

An individual entrepreneur without employees is not registered with the FSS.

Step 7. Get IP statistics codes

A notification (letter) on the assignment of statistics codes is issued by Rosstat. This document is for informational purposes only and is not mandatory. But, in addition to other codes, it indicates an important code - OKPO, which is needed when compiling reports. In addition, some banks still require notification of codes when opening a checking account. Therefore, it is better to have this document on hand. You can receive and print a notification with statistics codes on your own on the website or by contacting your branch of Rosstat.

Step 8. Print IP

The use of seals is being phased out and sole proprietors are not required to have one. However, in some cases, a seal is still required (for example, when issuing a power of attorney to the court). In addition, the customs of business turnover still keep the memory of seals. Counterparties will trust and trust your documents more if they are imprinted. Therefore, we recommend making an IP seal. There are no requirements for the print, usually stamp manufacturers have ready-made forms and print samples. In the future, you can apply your print as needed.

Step 11. Decide if you will have employees

If an individual entrepreneur will hire employees (under an employment or civil law contract), then it is necessary to additionally register separately as an employer with the Pension Fund and the Social Insurance Fund. It is not necessary to do this directly when registering an IP. When there is a need for workers, then before concluding the first contract with the physical. an individual entrepreneur should go through the procedure of registration as an employer in the FIU and the FSS. Registration as an employer and the presence of employees will require you to submit additional reports to the FIU and the FSS.

Step 12. Submit a notice of IP activity

The commencement of some activities must be reported. The notification is submitted not upon the fact that the OKVED code is indicated in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.

The notification is submitted by individual entrepreneurs working in the field of retail trade, the provision of transport services and services to the population (individuals). A complete list of specific types of activities that need to be notified is contained in Appendix No. 1 to the Rules approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.

Step 13. Choose where to keep documents and how to submit IP reports

Keep records of your activities from the first day. The book of accounting for income and expenses is maintained according to established rules, transactions, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) is to be made at the end of the current quarter.

Options may be as follows:

Hire an accountant;

Understand everything on your own, keep accounts in Excel, and submit reports personally to the Federal Tax Service or send them by mail;

Leave your comments and suggestions for improving this article in the comments. Article views

For many, it is important to be able to work for themselves, giving themselves completely to their chosen occupation. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and start acting officially.

What do you need to open an IP

Under the law, all citizens of the country, even foreigners with temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOYuL). The only exceptions to this list are municipal and state employees. The quick procedure for registering an IP can be performed independently or entrusted to special companies for which this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to solving the issue on your own. The following factors may also affect the price:

printing production;
notarization of documents;
opening a bank account, etc.

The procedure for registration of IP

How to register an IP without much delay? This requires preparatory work. At the initial stage, you need to decide on the area of \u200b\u200bactivity. For this, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code, which should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main view should come first.

The procedure for opening an IP involves choosing the form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated from income and amounts to 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of business taxation, information about which can be found in the tax authorities.

Where can I register an IP

According to the legislation, the submission of documents and registration of a private entrepreneur is executed at the place of registration of a citizen. To do this, you need to contact the local tax office with the necessary set of documents. If the businessman chose taxation according to the UTII system, then he is allowed to register at the place of business. It is permissible to open a business in several regions, localities or parts of them. In this case, registration takes place where the first object of the entrepreneur's activity is registered.

To date, the easiest, fastest and most convenient way to open an IP is an online service for opening an IP.

Documents for opening an IP

After successful registration of an individual entrepreneur, you must select a bank to maintain a current account. In order to simplify the choice, use the RKO tariff comparison service from Main Mine.

If the question of how to issue an IP is more or less clear, then special attention should be paid to what list of documents is needed to open an IP. This is:

passport (a photocopy is also required);
application (form 21001);
receipt of payment of the fee;
TIN (+ copy).

IP registration application

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxation or requested from the tax office. The application for registration of IP consists of five sheets, which must be numbered and fastened together. The document is signed personally by the entrepreneur and notarized only if the documents are provided not by the businessman himself, but by an authorized person.

IP registration - cost

Starting your own business is a procedure that is not free. How much does it cost to apply for an IP? The only thing you need is to pay the state duty (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized firms, then the price will vary not only from firm to firm, but also depending on the region where the individual entrepreneur will be registered.

How to open your IP - step by step instructions

If the field of activity is defined and the taxation system is chosen, then you can proceed to register your own business:

You must submit a set of documents to the tax office in order to obtain an identification number assigned to each taxpayer.
In the case when the TIN is already available, then you can immediately pay the state duty for the commission of an action by a state body.
You can apply for the assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, whether it is an object of trade or a small business, a tailoring enterprise, are the same. An approximate step-by-step algorithm after registration of the IP itself:

In some cases, for the work of an individual entrepreneur, it is required to start a cash register, if it is impossible to work without it (relevant for creating online stores, when trading / providing services to legal entities and entrepreneurs). It is not needed if UTII is paid or the patent taxation system is applied. Instead of a check, a strict accountability form is then issued. Learn more about how to calculate taxes on UTII and generate payment documents online.
The seal is also made after receiving the package of documents. The entrepreneur has the right to work without it, limited only by the signature.

It is also possible to remotely prepare all the documents and send an application for opening an IP. To do this, use the online service for opening IP.

IP registration deadlines

Legislation establishes the exact deadlines for issuing an IP. According to the plan, do this for no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of refusal when trying to open your own business. The reason may be the incorrect execution of documents or the erroneous indication of information. How to open an IP in this case? An individual needs to organize the collection of a package of documents again and pay the fee again.

At the end of the allotted time, all the papers are handed out, after which you can start making money. The entrepreneur gets:

a document certifying registration;
extract from USRIP;
certificate of state registration (OGRNNIP).

To maintain online IP accounting, you can use.

Video: what you need to open an IP

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

After the registration procedure is completed, the individual entrepreneur must receive a certificate of registration of entrepreneurs (OGRNIP), as well as an extract from the USRIP. The last document contains the main registration data of the individual entrepreneur - information on registration with the tax and FIU, as well as data on types of economic activity. Often, potential clients are asked to provide USRIP to verify a future partner. Having the OGRNIP in hand, you can legally start doing business.

When opening a current account, a bank may request registration documents from an individual entrepreneur, a letter on statistics codes from Rosstat, licenses (if any), and a lease agreement. Each bank may impose its own requirements on the data provided by entrepreneurs. The package of documents for printing is generally similar.

In the process of work, the individual entrepreneur should always have at hand the documents that may be required during the implementation of checks. This is the TIN, OGRNIP, an extract from the USRIP. If an entrepreneur works on the simplified tax system, this list includes KUDIR, as well as registration documents for a cash register (when accepting cash from the population). With UTII, the entrepreneur must have a certificate of registration for UTII, as well as documents that confirm the correctness of accounting for physical indicators (this may be a lease agreement or personnel documentation).

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

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What documents should an individual entrepreneur keep?

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

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

Full list documents to be maintained by the IP. difficult to determine. Their list depends on many factors: the scope of the business, the place of registration of the enterprise, working conditions, and in some cases even the personal choice of the entrepreneur himself.

In any case, before preparing a list of required documents, you must first of all clearly determine what type of taxation is convenient for you and whether there will be employees in your company.

What accounting documents should an individual entrepreneur keep without employees?

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

Entering the entrepreneurial path, you immediately find yourself faced with a choice: to conduct your business in general tax regime or choose an alternative path of one of special tax regimes. Each of them has its own form of tax reporting.

General tax regime

Having chosen the general tax regime, a sole trader must and timely submit to the tax authorities:

provided until April 30;
payment of tax for the year is made before July 15;
You can fill out and submit the declaration both in paper and electronic form.

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

provided no later than the 25th day following the expired quarter;
submitted only in electronic form;
the tax is paid quarterly, before the 25th day of the month following the billing quarter.

VAT purchase book (examples of reflecting invoice entries in the purchase book and sales book, indicating codes for types of operations)

Book of accounting for income and expenses and business operations of an individual entrepreneur (KUDiR)

Special tax regimes

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

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

So the main documents that an individual entrepreneur must maintain on USN is:

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

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

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

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

Read also: How to get a writ of execution by decision of the arbitration court

Another option for the tax regime - Patent taxation system (PSN). The cost of a patent will depend on the type of activity of the IP. However, in any case, only the Income Accounting Book (KUD) is a mandatory document.

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

What documents should an individual entrepreneur keep as an employer?

If all the same without additional help IP cannot be dispensed with and hired employees are involved in the work, it is necessary keep special documents. Hiring employees to work places an additional burden of responsibility and accountability.

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

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

The Federal Tax Service requires individual entrepreneurs with employees to:

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

The Social Insurance Fund must submit reports in the form 4-FSS.

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

The pension fund requires everyone IP as an employer.

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

due monthly, no later than the 10th day of the following month.

What personnel documents should an individual entrepreneur have?

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

Employment contract in two copies
Employee hiring order
Job description
Staffing and paid annual leave schedule
Inner order rules
Personal cards of employees in the T-2 form

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

Time sheet
Book of accounting for the movement of work books, as well as their inserts
Income and expense book for accounting forms of strict reporting

In general, the registration of a new employee within the framework of an IP is not a very complicated procedure. The main thing is to keep a complete personnel record and document flow. And the timely filling in of all the necessary forms for employment will help to avoid unpleasant and unexpected difficulties with the controlling state bodies and, which is no less important, with the employees themselves.

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Documents for registration and maintenance of IP

Documents for registration of IP

To register an individual as an individual entrepreneur, it is necessary to register their activities with the Federal Tax Service of the Russian Federation by registration and provide the necessary documents for registration (opening) of an individual entrepreneur:

Application form P21001 for state registration of an individual as an individual entrepreneur. In the tax office, you can take the program "Taxpayer of Legal Entities", there is this application. The program is free. Or download the latest version of the application from the official website of the Federal Tax Service of the Russian Federation. It is not worth signing it in advance, since all documents, before being submitted to the Federal Tax Service of the Russian Federation, must be certified by a notary. He also certifies your signature.
Receipt (original) for payment of the state fee for registration of IP. The form of the receipt itself can be taken at any branch of the Savings Bank of the Russian Federation or downloaded from the official website of Sberbank. Details are taken from the tax office. Since January 2010, the amount of the state duty is 800 rubles.
If your type of activity falls under the taxation of the simplified tax system, then you need an application for the transition to the simplified tax system in the form No. 26.2-1.
Copy of passport, all pages.
A copy of the TIN, a copy of the certificate of assignment of the TIN;
Contact details - the postal address where letters from the tax office will be sent to you.

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

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

If citizens of foreign states or stateless citizens are going to do business in the territory of the Russian Federation, then, in addition to the application, they provide the following list of documents for registration of IP:

translation into Russian of the passport, to certify it with a notary;
a copy of the document confirming the right to legal stay on the territory of the Russian Federation of this citizen;
certificate from the place of temporary registration or an extract from the house book.

After passing the registration procedure, the newly-made individual entrepreneur must be given the appropriate documents.

IP documents after registration

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

IP registration certificate (OGRNIP);
certificate of tax registration (IP TIN);
extract from the EGRIP.

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

Documents required for the production of an IP seal

These documents will be needed to make an IP seal:

a copy of the main page of the passport and the page with a residence permit on one;
a copy of an extract from the USRIP;
copy of OGRNIP;
print (if any);
a copy of the notification from Rosstat;
copy of TIN.

Documents for opening an account for individual entrepreneurs

To open an account for an individual entrepreneur, you need:

the presence of a passport;
application for opening a current account for an individual entrepreneur, a questionnaire;
a copy of the IP registration certificate;
a copy of the tax registration certificate;
a notification letter about the assigned statistics codes from Rosstat;
licenses (if any);
a copy of an extract from the USRIP;
lease agreement for the premises (if the individual entrepreneur rents the premises for an office);

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

Read also: Can the bailiff revoke his decision

How to prepare documents for registering an individual entrepreneur yourself: Video

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

What documents are needed for IP

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

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

The list of necessary documents for individual entrepreneurs, which should always be at hand

IP must always be kept with you:

Copies of all pages of the passport.
TIN - copies and original.
OGRNIP (original and copies).
IP details sheet. It contains all the data about the individual entrepreneur. that is, passport data (series, number, by whom and when issued, where registered), TIN, OGRNIP, if there is a current account with an indication of the c / s (correspondent account of the bank and its BIC, all the data indicated in the Certificate of the State Statistics Committee. Such a form needed so that you can quickly send it to the supplier or customer to fill out the contract if necessary.Do it right once, saves a lot of time.
Insurance certificate of state pension insurance.
Application for registration of an individual entrepreneur as a UTII taxpayer with the tax authority at the place of business, and subject to UTII, if such activity is carried out.
Agreement on opening a settlement account in a bank.
Agreement on the use of the "Bank-Client" system, if the individual entrepreneur uses this system.
A copy of the tax notice about opening a bank account in the bank, along with an inventory of the attachment to the valuable letter.
Certificate of registration with the FSS.
Notification of the possibility of applying the USNO (if there is a USNO).
Certificate of registration with the MHIF.
Extract from the EGRIP. There may be several copies, depending on the activities of the entrepreneur.
OGRN amending the USRIP, there may also be several of them.
Certificate of registration with the PF as an employer, if there are employees.
Certificate from the State Statistics Committee on statistics codes.
A copy of the lease agreements for the premises where the IP operates.
A copy of the lease agreements for equipment used by the IP.
A copy of the right-establishing agreements on objects of entrepreneurial activity. For example, this may be a contract of sale for a room that an individual entrepreneur rents out, or a lease agreement for a room that an individual entrepreneur subleases, a contract of sale and a copy of the title deed for a car that is rented out.
If there are insurance policies for property, then copies of them.
The originals of all "Inspection Acts" that were carried out by the inspection authorities.
If a power of attorney was issued for the right to dispose and drive a vehicle, then you must have the original with a live signature of the authorized person.

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

List of personnel documents for individual entrepreneurs

Personnel documents for IP:

Personal cards of employees.
Employment contracts, or their approximate form.
The order of acceptance to work.
Staff schedule.
Job instructions.
Time sheet.
Vacation schedule. Today, during a tax audit, if it turns out that this schedule does not exist, the audit authorities can issue a fine.
Leave order.
If the employee is transferred to another position, then the entrepreneur must have a transfer order.
The book of accounting for the movement of work books, as well as their inserts.
Income and expense book for accounting forms of strict reporting.
An order to dismiss an employee.

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

And, if, God forbid, there is a loss of documents, a fire or theft, having a folder in the safe, you can quickly restore the IP documents.

Documents for the liquidation of IP

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

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

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

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

Registration procedure - when to receive documents

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

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

You may also need a certificate of no criminal record for some activities.

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

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

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