Opening procedure for ip. You have registered as an entrepreneur: what to do next? Do I need a cash register for IP

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 has 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.
They classified its public services in order to collect and organize information about the types of activities that entrepreneurs are engaged in.

IMPORTANT! At 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.
At the 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 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 (Pension Fund Russia) 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.

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. OSNO - the general taxation system 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:

The activity of road 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 will not need a license if, when choosing OKVED 80.10.3, your activity will comply with clause 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.

Greetings future individual entrepreneurs!

The year 2017 has come and, perhaps, you have decided to radically change your life and open your own business (). You have already decided on the form of your future organization - it will be an IP (individual entrepreneurship). What to do next? In my work, I myself opened both an LLC and an individual entrepreneur, which I am now.

Today I decided to write the most up-to-date and fresh step-by-step instructions on how to open an IP in 2017 on my own without intermediaries. Why am I focusing on 2017? Yes, everything is very simple. Our beloved government is madly in love with giving "gifts" to New Year and constantly changing the rules of the game. Opening a sole proprietorship is no exception.

So if you now find good instruction, written three years ago, then when you come to the tax office you will be very surprised to find out that the documents are no longer the same, and they are not filled out in the same way, and God knows what’s new. Take at least the OKVED codes, which changed in 2016. Following. year and this instruction may become outdated, and I will have to write a new one. Well, God bless her, digress.

Open IP for you necessarily if you decide to engage in any business activity in Russia. Of course, if such activity is legal. Here are some examples:

1. If you decide to sell your used camera through the free Avito classifieds site, then of course you don’t need to open an IP for this. But if you want to sell cameras in in large numbers, even using free boards, then you are already doing business, which means you need to register as an individual entrepreneur, issue cash receipt or other document confirming the sale, pay taxes, etc.
2. If you arranged a costume party for your son with contests and delicious cake then you are simply loving parents. But if you have three such holidays a day, and you take money for it, i.e. derive personal benefit, then you are engaged in entrepreneurial activity and are required to have a registration number with the tax authority and have the status of an individual entrepreneur.

Attention! If you decide to work without an individual entrepreneur, then you can be attracted under Art. 171 of the Criminal Code of the Russian Federation and can be punished up to arrest for 6 months.

Who has the right to open an IP

It's time to find out if you can actually register as an individual entrepreneur. Individual entrepreneurs can open the following groups of citizens:

1. adult capable citizens of the Russian Federation from the age of 18;
2. a minor child who has permission from parents or guardians, guardianship authorities and a court decision that the child is capable;
3. disabled citizens with the consent of their trustees;
4. non-residents Russian Federation living in its territory and wishing to.

You may be denied registration if:

1. if you have an unclosed ip;
2. if you were declared bankrupt less than a year ago;
3. if a court imposed a restriction on your business activities.

Note! You may be denied registration if you closed your past IP, but it remained in the tax service database. If this happened, then contact the specialists of the tax authority with a request to remove it from the database

If you fit into these categories, then you can safely open an IP.

However, you will be prohibited from doing so if you or your relatives are:

1. a civil servant, a person endowed with state power;
2. deputy State Duma;
3. an employee of the Ministry of the Interior;
4. judge
5. a lawyer;
6. another by another person holding a public office

Step-by-step instructions on how to open an IP in 2017

We have decided why it is necessary to register an individual entrepreneur and you are a citizen who has the right to open it. What to do next? Follow the following simple steps and you won't have any problems.

Step 1: Choose the type of activity and determine OKVED

OKVED ( All-Russian classifier types of economic) - the current list of codes assigned to types of activity.

Before you go to register your individual entrepreneur, you need to decide on the type of your activity and select the necessary OKVEDs. This abbreviation may scare a novice entrepreneur, but there is nothing complicated here.

You must select the main OKVED code and register it as main and add a few adjacent ones. Do not immediately register dozens of OKVEDs “for the future”, you can always add new ones or remove unnecessary codes. Although I confess, I did just that, for which I received a scolding from the accountant, since some codes cannot be used with the simplified tax system.

The main OKVED you choose may depend on:

1. deductions of insurance premiums to the FSS;
2. in some cases, a form of taxation;
3. benefits and their amount for certain types of activities;
4. the requirement that you have licenses, accreditations, certificates of your right to work in this area.

Attention: According to the Order of the Federal Tax Service No. ММВ-7-14 / [email protected] dated June 16, 2016, the new OKVED list OK 029-2014 is applied.

Step 2: Decide on the form of taxation

Before you start earning your money, immediately decide on what form of taxation you will pay taxes, and it is better to file an application for a tax form at the stage of opening your IP. The fact is that if you postpone this important decision for later, then the tax office will automatically transfer you to the general taxation system, and there is little pleasant in it, I tell you. Let's take a quick look at the current forms:

OSNO (basic taxation system) is the most unprofitable system for individual entrepreneurs, burdened with the largest tax deductions and reporting. You will pay:

• personal income tax (13%);
• value added tax VAT (0, 10, 18%);
• tax on the property of individuals, if it is used in business activities (2%);
• mandatory payments to FFOMS, FSS, pension fund
• additional payments and fees, such as excise or tax for the use of water resources.

Strict mandatory reporting forces entrepreneurs to resort to the hired labor of an accountant, which increases indirect costs.

USN (simplified taxation system)- the most common system for small businesses with up to 100 employees. There are two types of "simplification":

1. Payment from income. In this case, you will pay 6% tax on your entire turnover.
2. Income minus expenses. In this option, you will pay 15% of the difference between income and expenses.

If you choose this system, you will also pay mandatory contributions to pension, health and social insurance, but will be exempt from paying personal income tax for yourself.

I myself pay 6%, since I provide services and I don’t have any costs, so it’s more profitable for me to pay 6%. If I were selling something or making a product for which I need to purchase materials, then the choice would most likely fall on "income minus expenses."

UTII (single tax on imputed income)- a system in which you pay some estimated amount of tax determined by the tax laws, and not from your real income. The amount of your tax will be calculated according to a complex formula using various coefficients and rates, depending on the type of activity chosen.

Now I would not advise you to fill your head with “imputation”, because here you will have to pay taxes even if you are not engaged in entrepreneurial activity and you still have no income. It is beneficial to choose it when you already have good turnover and the amount of tax to the state is less than the same 6% under the simplified tax system. UTII is also convenient in that it exempts from paying personal income tax, VAT and property tax on individuals. But all obligatory payments will have to be paid both for yourself and for employees, although at the end of the year they can be credited towards paying tax up to 50%.

PSN (patent system of taxation)- very convenient and flexible system of taxation. An entrepreneur only needs to buy a patent to run a business and forget about the headache of paying taxes. It remains only to pay mandatory payments for themselves and for employees, which can be no more than 15 people. It is convenient because it can be taken at least for a month if you are engaged in, say, a seasonal business.

Unfortunately, a patent is not suitable for all types of activities, full list You can download the current version for 2017 from our website.

ESHN (single agricultural tax) is a preferential tax for agricultural activities. Works like " STS income minus expenses. You can use it if you are growing livestock or fish farming.

For a novice entrepreneur, I would advise you to take a closer look at the simplified tax system or a patent, although in the second case you will have to pay first, and only then work, while with the simplified tax system you pay tax only on profits.

After choosing a taxation system, you will need to write an application to your tax registration authority.

Step 3: Payment of the state. duties

So, we know our OKVED codes, we have chosen convenient system taxation and it's time to pay the state its fee for registering our IP. At the moment, the size of the state duty is 800 rubles.

You can pay the fee directly at the bank, they have all the necessary details and will gladly take money from you. Or you can do it online on the website of the federal tax service.

After filling in your data (full name, address, TIN), you can either print your receipt and pay it in cash at a bank or through an ATM, or you can pay through the site.

Please note that you can pay the state duty through the site only with your own bank card so that you are the payer, otherwise you will be denied registration.

If for some reason you do not open an IP or you are refused, then you can return the money within 3 years. To do this, you will need to contact the tax authority with an application and a receipt for payment.

Step 4: We collect a package of necessary documents

That's it, the money was brought to the state, you can safely collect documents. You will be required to:

1. Passport of a citizen of the Russian Federation and photocopies of all its pages.
2. TIN and its photocopy. If there is no TIN, then you will need to obtain it.
3. Receipt of payment of state duty.
4. Application for registration as an individual entrepreneur in the form of R21001.

Do not believe it, but the most difficult thing in opening an IP is to fill out the form correctly R21001, as it requires strict adherence to standards when filling out. For example, if you print on a computer, then the font should be strictly "Courier New" with a font size of 18 pt.

Be very careful when filling out the application, because when submitting irregular shape You may not get your receipt back and you will have to pay again.

The worst thing is that the rules for filling out this application are constantly changing and it is better to check them with the tax office immediately before filling it out. Honestly, I paid an experienced person to fill out this application.

If you are a resident of another state, then for you the package of documents will be as follows:

1. Passport of a foreign citizen and a copy of all its pages;
2. Birth certificate and its copy;
3. a document confirming the address of residence in the Russian Federation and its copy;
4. Copy of temporary residence permit or residence permit;
5. Application Form P21001

Step 5: Submission of an application and a package of documents to the tax authority

So, the documents and the application are in hand, it's time to go to your tax office to apply for opening an IP. We choose the tax authority either at the place of registration, or at the address of the place of residence. You can do this personally with your feet, or your representative by proxy. You can send documents by mail, but in this case they must be notarized and the right way glued together (copies of passport pages).

Know: even if you open an individual entrepreneur online, you will still have to carry a package of documents yourself or by mail.

Along with the documents for opening a sole proprietorship, do not forget to write or submit a ready-made application for the transition to the desired taxation regime. The tax officer will verify the originals and copies of documents in front of you, check the correctness of filling out the application and send you to wait three days before issuing documents confirming that you are registered as an individual entrepreneur.

Step 6: We collect registration documents

After a short wait, you or your legal representative will come to the tax office, where you will be given:

1. Certificate of registration of an individual as an individual entrepreneur with the OGRNIP number.
2. Extract from the USRIP (single state register individual entrepreneurs).

If you received a TIN at the same time, then it must also be transferred to you.

Congratulations, you are now a sole trader! And what's next?

What to do next after registering as an individual entrepreneur

You have become an individual entrepreneur, but your actions have not yet ended.

Register with the FIU and the FSS

If you are a self-employed entrepreneur without employees, then you will only need to make sure that you are registered with a pension fund, where you will pay mandatory payments. It usually takes 2 to 4 weeks. If after this period you have not been registered, then call your pension fund office to find out the reasons or come personally.

If you are going to hire workers, then you definitely need to register with the pension and federal statistics service as an employer.

Open a bank account (optional)

The law does not provide for the mandatory opening of a bank account by an individual entrepreneur, you can work without it. But if you plan to receive money in a non-cash way from organizations or from individuals through terminals, then you will need a current account.

Another nuance is the fact that the account of an individual cannot be used for commercial purposes. Banks turn a blind eye to this, but if the tax authorities suspect you of tax evasion, they may request access to your account from the bank and you will have to explain all transactions already in the tax office. If you can't explain, you'll be prosecuted for tax evasion.

Nobody limits you in choosing a bank. Choose any that you trust, the main thing is to see that the cost of service suits you.

If you open a bank account, necessarily, notify your tax office and the pension fund office.

Make a print (optional)

As an individual entrepreneur, you have the right to work without a seal. It should be started if you plan to work with large organizations that require strict paperwork and a seal. They won’t even listen to the fact that you are an ipshnik, they will simply return the documents to you without signing them on their part.

In some transactions, you will need to have your signature notarized, i.e. pay him. If you have a seal, this will not be required of you, since you will not be able to print without photocopies confirming your registration as an individual entrepreneur.

When opening a bank account, do not stamp your personal card, otherwise you will have to carry it with you to sign any piece of paper.

Purchasing a cash register and registering it

Deal with the question of whether you need cash register It's quite difficult now, because the rules are constantly changing here. Just understand for yourself - you will take cash, so you will need a cash register, if not now, then for sure later. Yes, today IP with a patent or on imputation are not required to have a KMM, but from 2018 it will become mandatory. If you are going to work only by bank transfer or through bank card terminals, then you can work without a cash register.

From 2017, all KMMs must still be equipped with an online module. I myself faced the issue of using KMM when I bought an online store at the end of 2016. To date, I had to switch to full prepayment through Yandex Checkout, which greatly reduced the number of buyers.

Start a business

That's it, enough paperwork, it's time to start making money. Start looking for customers, sell goods or provide services to the population or organizations of the city. Do not forget to pay taxes and mandatory payments on time and submit reports.

Internet services to help

per century high technology many tasks can be solved via the Internet. Of course, you may not be able to fully open the IP online, but all the preparatory actions can be done via the Internet. And then there are many sites that can help you.

Website of the tax service

The website of the tax service will help you, both when opening an individual entrepreneur, and in the future if, for example, you want to check the counterparty by his TIN before entering into an agreement with him. From the article, you already understood that on the tax website you can fill out and submit an application P21001 and pay the state duty.

my business

The My Business website can become your assistant not only at the time of opening an individual entrepreneur, but also in the future during business activities. Here you can open an IP absolutely free of charge, and you will be guided through all the stages by the hand. If you have any questions, the staff will be happy to answer your questions.

When opening an individual entrepreneur, you will not only be able to easily and without errors fill out an application, select the type of activity and the correct OKVEDs, but also immediately write an application for the use of the simplified tax system and open an account with a partner bank. For example, I do not have a branch of Alfa-Bank in my city, it has always been famous for its convenience for entrepreneurs. Using the My Business website, I can easily open a current account in it and interact with it through the site, without even taking my ass off the chair. What can I say, very convenient.

In addition, My Business can provide you with accounting services, submit reports, manage your hired employees and pay them a salary and much more. At the same time, the prices for their services are very democratic and not burdensome. Now I pay my accountant 5t.r. per month, although through the site I would pay only 3.5. I'm thinking about switching to their services.

"

Contour. Elba

Another cool service that will help you open an individual entrepreneur for free through your website, you just have to take the documents to the tax office.

It will be possible to open an account in any partner bank:

• Dot
• Tinkoff
• Alfa Bank
• Modulbank

A pleasant surprise for new entrepreneurs will be a bonus from the site in the form of a month of free service at the Premium rate if your IP was opened less than 3 months ago, even if not through the Kontur.Elba website

document manager

A good site that can help you in preparing the necessary documents for registering an individual entrepreneur, an application in the form p21001, obtaining a patent and other documents necessary for doing business. Alas, everything on this site is paid, although the price for a package of documents for registering an individual entrepreneur in 1490 is not the highest. If now you don’t need it, then just add it to your bookmarks, it will suddenly come in handy.

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Answers to frequently asked questions

Of course, during the opening of the IP, dozens of questions will spin in your head. I have prepared for you the answers to the most frequently asked questions, I myself was in your place.

How much does it cost to open a sole proprietorship?

If you do everything you will do it yourself, but the opening will cost 800 rubles for the state duty. Additional expenses you will incur if you open an account, make stamps, buy a cash register, or use third party registration services.

Is it necessary to have a bank account?

No. The legislation does not oblige you to open an account in commercial bank. You will need it if you plan to work by bank transfer and accept money through pos-terminals.

In which bank to open an account?

There are no requirements for the bank, choose the one that is most convenient and beneficial for you. Just make sure it's included in the deposit insurance program. Individual entrepreneurs, like individuals, have the right to be the first to receive their money if the bank's license is revoked or it goes bankrupt.

Do you need a print?

Printing is not required. You can work with your personal signature. The production of the seal can be put on the backburner, in case some picky customers demand it from you.

Do you need a legal address?

No, there is no such requirement for IP. The address will be your registration at the place of residence and it is this address that will be indicated in all mandatory documents.

Is it possible to have multiple IPs?

No. You will be denied registration of a new IP if you have another one that is not closed.

You can open an individual entrepreneur if you are officially employed

No one will stop you from working employment contract and at the same time engage in entrepreneurial activity, unless you are a member of public service, are not an employee of the Ministry of Internal Affairs, a judge, a lawyer, a deputy of the State Duma or another representative of the authorities.

Is it necessary to have a cash register?

Clarify this issue with the tax office when you collect documents on registering you as individual entrepreneurs. If you will accept cash or through pos-terminals, then most likely you will need KMM. Today, only individual entrepreneurs working under a patent and under UTII, as well as some types of activities, for example, selling newspapers, are exempted from it.

Do I need to open an IP for an online store?

You are obliged to legalize your business on the Internet, but you are not obliged to open an individual entrepreneur, you can work as an LLC. In addition, you will need a cash register or even a portable pos-terminal to accept payments through a courier. There are a lot of pitfalls here. If you work only through prepaid payments, then you will not need a cash register.

Can I open an IP by temporary registration?

Only if you are deregistered at the place of permanent residence. If you have a permanent residence stamp in your passport, then you can open an IP only in the tax office assigned to this address. Documents can be sent by mail or by writing a power of attorney to a third party. Individual entrepreneurs on the simplified tax system, OSNO and ESHN can work in any region, regardless of the region where the IP was opened. UTII and PSN payers will be required to apply to the tax authority at the place of their activity.

Does an individual entrepreneur count pension experience?

Yes, working as an individual entrepreneur you have experience, just like you would work under an employment contract at a company. You pay contributions to the pension fund on your own, regardless of whether your activity is carried out or not.

Is it possible to open a closed IP?

There is no such thing as "Close IP", it can only be liquidated. You have the right to open a new SP even on the same day that you liquidated the old one, no one will forbid you. Another thing is that you can liquidate an individual entrepreneur only if you have no debts, all reporting has been submitted, cash equipment has been deregistered, etc.

Conclusion

All my dear friends. I tried to write as detailed and clear as possible for you step-by-step instructions for opening an IP in 2017. Of course, you still have a bunch of questions, then it’s not possible to cover everything in one article. Just ask them in the comments or on the "" page.

In fact, opening an IP is not so difficult, it is more difficult to close it, but I hope your business will prosper and you will not need to close it. The main thing is to collect Required documents, correctly fill out the application, pay the state duty and take it to the tax office. If you have difficulties, you can always use the services of third parties or resort to the help of sites, ala "My Business" or "Kontur.Elba".

I have it all. Health to you and good luck in business!

Registering an individual entrepreneur in 2017 will take you a week and about 2 thousand rubles on your own. Subsequently, expenses can be compensated at the Employment Center. Let's take a closer look at step-by-step instructions on how to do this.

Note that at present, a current account and a seal are optional for an entrepreneur.

Sole Proprietor stands for Individual Entrepreneur. This is physical. person with legal rights persons, but registered as an entrepreneur without the formation of a legal entity.

IP benefits:

To register an IP, you do not need authorized capital and legal address.
. An individual entrepreneur is liable for its obligations with property.

Registration of IP 2017. Where to register.

You need to register an individual entrepreneur with the tax service. You can also contact the multifunctional center. Registration of individual entrepreneurs and payment of taxes is carried out at the place of permanent registration. However, the law suggests that it is possible to register an individual entrepreneur at a temporary residence address, but only if the passport does not contain a permanent one. But in this case, this is only possible if she is more than 6 months old. An individual entrepreneur can conduct business activities in any part of the Russian Federation.

The cost of registering an individual entrepreneur in 2017:

State duty - 800 rubles.
. Making a seal - 500 - 1,500 rubles. (now not required).
. Notary services for issuing a power of attorney (if you draw up a power of attorney) - 400 - 1,500 rubles.
. Opening a bank account - 500 - 3,000 rubles. (now optional).

In total, registering an IP on its own will cost from 800 to 6,800 rubles.

Registering an individual entrepreneur on your own: step-by-step instructions in 2017.
So, what documents do you need to register an IP in 2017. Below we have tried to describe in as much detail as possible the step-by-step instructions for registering an IP.

Step 1. Receiving compensation from the Employment Center.

To receive compensation from the Employment Center, register with them before starting the registration of the company.

Step 2. Registration of TIN.

To register an individual entrepreneur, you need a TIN. If this document is not available, fill out an application for a TIN and submit it to the tax office. The tax authority will issue you a TIN along with registration, but the registration time will increase by the time it takes to issue the TIN.

When filling out documents and receipts for registration of IP, leave the TIN field blank. The IP registration address by TIN can be either the registration address of the citizen of the registering IP directly, or the location of the future enterprise.

Step 3. Which OKVED to use when registering an IP in 2017.

OKVED codes- codes of activity that are indicated during registration of IP. It is better to choose the maximum number of codes. On average, about 20. Additional additional registration of codes is quite troublesome, especially since re-extraction from the USRIP is paid.

The first OKVED code in the list is the main one. The minimum number of codes is 3, but since July 4, 2013, forms have appeared where 4 digits must be indicated.

If you indicate an activity code, this does not mean that you are obliged to engage in it. For extra codes there is no accountability and responsibility.

The FSS insurance rate depends on the risk class. For example, the occupational risk class is the least for an office, the most for a nuclear power plant. The risk class is determined on the basis of the first OKVED code. It also depends on it whether your activity falls under the benefits, in which the PFR pays 18% for employees, and not 26%.

For some OKVED codes, they may require a certificate from the police about the absence of a criminal record. For example, for activities starting with 92, 85 and 80. Getting a certificate is free.

Step 4. A sample of filling out an application for registration of IP in 2017.

There is a service on the website of the Federal Tax Service where you can issue an IP without an electronic signature. To obtain documents through this service, you will need to appear once at the tax office and then to directly obtain the documents. However, many write that the service does not always work or not quickly.

Most of the time is spent on verifying personal data. That is why many people think that it is much easier to go to the inspection yourself, especially with the advent of electronic queues and pre-registration. But much depends specifically on the inspection itself and the region.

The application can be issued on the passport of a citizen of the Russian Federation or on the passport of a foreign citizen. Passport of a citizen of the Russian Federation is not accepted.

How to fill out an application for registration of IP:

In the application, indicate the passport number with two spaces. For example: 11 11 111111.
. Write down the contact phone number, starting with "+7".
. On Sheet B, in two copies, the full name is filled in only manually, with a black pen. Moreover, sometimes the applicant's signature is put in the presence of a tax officer.
. Email You only need to specify if you are submitting documents via the Internet. In this case, the application is filled in manually or on a computer.

BUT! If you fill out the application on a computer, you cannot add anything by hand to the printed version (except for the signature and full name on sheet B).

When filling out the application in the "District" field, put not the district of the city, but the district where the city is located. For St. Petersburg and Moscow, leave the "Area of ​​value" field empty. The field "City" for Moscow, St. Petersburg and Sevastopol also remains empty.

Do not complete Sheet B of Form P21001 yourself. You can download a sample below. It is filled out at the tax office, then given to you for storage as proof that you submitted documents for registration. Then the application is laced with a thread, except for sheet B. All pages are numbered and a sticker is placed on the back of the last page: “so many pages are laced and numbered” and a signature.

For example: Stitched, numbered 6 (six) sheets ___________________ Petrov B.G.

The Moscow Tax Service requires that the signature on the sheet (stitched and numbered) go beyond the sticker: part of the signature is on the sticker, part on the sheet. An example of filling out the form P21001 (see attachment).

Step 5. Payment of the state duty for registration of IP in 2017.

The cost of paying the state duty in 2017 is 800 rubles. Details for payment can be found in the tax office where you plan to register or on the site tax.ru.

The state duty is not refundable even if registration is refused, be careful when filling out and avoid typos and errors. Even a receipt for payment of the state duty for registering an individual entrepreneur will not help you.

Step 6. Tax registration of IP: choice of taxation regime.

IP can choose USN. When using UTII, ESHN, USN, you can easily obtain a patent. But for the days of "downtime" or when changing activities, the report will be according to the simplified tax system.

An application for the transition of the simplified tax system can be submitted within 30 days after opening. To do this, fill out the application in two copies: form 26.2-1. We clarify that the checkpoint for IP does not need to be filled out.
When the object of taxation is "income", the tax is 6% on all income. If "income reduced by the amount of expenses" - the tax will be 5-15% of the difference between income and expenses, depending on the region. An example of filling out an application for the transition to the simplified tax system (see attachment).

Step 7. Submission of documents for IP registration.

You can go through the state registration of an individual as an individual entrepreneur in a tax authority specially authorized to register entrepreneurs at the place of his residence, that is, at the place of registration indicated in the passport.

If there is no place of registration in the passport, then you can register with the tax authority at the place of stay.
Required package of documents for submission:

IP registration application.
. 2 copies of Sheet B of form P21001. The form is filled out at the tax office and a copy is given to you.
. Application for state registration of IP (in 1 copy).
. Copy of TIN.
. A copy of the passport with a residence permit.
. Paid State Duty Receipt.
. Application for transfer to USN.
. Copy of temporary residence permit or residence permit for foreign citizens.

Documents can be submitted to the tax office in several ways:

1. Personally.
. You can submit documents to the inspection - in person or through your representative by proxy.
. You can submit documents through the multifunctional center - in person or through your representative by proxy. To send documents through a representative, issue a power of attorney to represent interests with a notary.

2.Remotely.
. by mail with a declared value and an inventory of the attachment. Documents from the tax office will come by mail within 2-3 weeks.
. Within the territory of Moscow, documents can be sent and received also through DHL Express and Pony Express
. In electronic form through the service on the site tax.ru.

The Inspectorate will accept the documents and issue a receipt for their receipt.

Step 8. Issuance of documents on registration of IP.

The last stage is the issuance of documents. The registration period is usually 5 business days. In some cases, registration may take 2-3 weeks, depending on the region.

List of documents confirming the registration of IP:

Certificate of registration - OGRNIP.
. EGRIP - extract from the unified state. IP registry.

Documents can be picked up in person or through a representative by a notarized power of attorney. They can be sent to your address and by mail. Within the territory of Moscow, documents can also be obtained via DHL Express and Pony Express.

Possible reasons refusal to register:

Not all required documents have been submitted.
. Incorrect information has been submitted, there are typos and errors.
. IP is already registered.
. There is a conviction.
. The IP went bankrupt less than a year ago.

If you received a refusal to register an IP?

If you were denied registration of an individual entrepreneur, you first need to appeal the decision to the Federal Tax Service. If the FTS does not resolve the issue, go to court. This procedure has been in effect since July 2014.
If possible, it is better to eliminate the reason for the refusal and pay again the state duty in the amount of 800 rubles.

Going to court will be costly both in time and money. In addition, a one-stop registration system has now been introduced in the Russian Federation, which should save time. The tax service independently registers you with the TFOMS. You can receive documents either by notification from the fund or by mail.

Can an individual entrepreneur register separate subdivisions (branches)?

An individual entrepreneur cannot register a separate subdivision. This is only available to organizations.

If you choose USN, taxation applies to all types of activities commercial enterprise, excluding those that fall under UTII. But you cannot be on the simplified tax system in one city, and on the OSNO in another. Accordingly, the taxation regime should be the same for all types of activities, except for UTII.

Every year, officials review the procedure for registering individual entrepreneurs in order to make the whole procedure as simple and convenient as possible for future entrepreneurs. Therefore, when deciding to open an IP on your own, it is necessary to take into account not only the most last changes in the legislation governing the registration of entrepreneurs, but also the possibilities of electronic services that simplify the entire process.

Last year the trend of opening individual entrepreneurs through MFCs (multifunctional centers) continues. In particular, already in 2018 it is planned to completely transfer this procedure under the control of Russian MFCs in order to reduce the burden on the Tax Service. However, this does not exclude interaction with the IFTS at the place of registration.

Now let's go into detail step by step algorithm registration of an individual entrepreneur on your own.

IP registration in 2017: necessary documents and actions

In fact, the procedure for registering an IP is quite simple, if you follow the sequence and attention. Even the slightest mistake on one of the steps can lead to loss of time and personal funds.

So, registration of IP includes 7 main steps:

Step 1. Determining the type of activity

Step 2. Choosing a taxation system

Step 3. Preparation of a package of documents

Step 4. Paying the Registration Fee

Step 5. Selecting the IFTS for registration

Step 6. Submission of documents for registration

Step 7. Obtain confirmation of the status of an entrepreneur

Opening an IP in 2017: step by step instructions

Step 1. Selecting the type and code of activity

As a rule, before opening an IP, a “physicist” understands what type of activity he will be engaged in, so it is enough to select the appropriate activity codes. For this, the All-Russian classifier of species is used. economic activity(another name is OKVED, OKVED 2). It is not necessary to search for a guide, you can download it on our website (see the OKVED 2018 article with a breakdown by type of activity or download the document from the link below).

OKVED 2018 with a breakdown by type of activity

Each type of business activity has its own code. It is enough to indicate several codes if you plan to conduct several types of activities, but select the main code. The rest of the codes will be optional. After registering an IP, you can make changes. To do this, it is enough to submit an application to the tax office.

For example, the planned activity is the installation of doors (except automatic and revolving), windows, door and window frames from wood or other materials. This is the main activity with the code 43.42 (section 43 OKVED). Additional code - 43.12 - preparation construction site.

Why is it necessary to use the OKVED 2018 directory, and not 2017? In fact, the codes have not changed, so we provide the current decryptor. Other directories that were in force before 2017 cannot be applied. The codes and grouping of activities in them are different and no longer apply.

Step 2. Choosing a taxation system for IP

Before you open an individual entrepreneur, you must choose a favorable tax regime. Each tax regime has its pros and cons. To make it easier for you to decide, we have collected them in a table.

Tax regimes who can use IP:

1. Simplified system (STS, simplified system) - with the object “income” / “income minus expenses”;
2. General system;
3. Single tax on imputed income (UTII, imputation);
4. Patent system (patent).

Pros and cons of the tax regime for entrepreneurs

– Annual income and limit of the residual value of fixed assets – no more than 150 million rubles.

– Number of employees – no more than 100 people;

– Share of other companies – 25%.

Banks, insurers, pawnshops, etc. are not entitled to apply (clause 3 of article 346.12 of the Tax Code of the Russian Federation).

- You have to report once a year. Pay advances quarterly.

- You can not pay VAT if you do not issue invoices to buyers.

– No need to pay property tax on the residual and inventory value.

– You need to keep records on a cash basis, so the tax is paid only on actual receipts.

– The rate for the “income” object is 6%, for “income minus expenses” – 15%. Regions have the right to lower the rate.

- If the company conducts preferential business, then it has the right to apply a reduced contribution rate - 20% to the Pension Fund. But for this you need to receive no more than 79 million rubles a year.

– Prior to the transition to the simplified tax system, it is necessary to restore VAT on all inventories and the residual value of fixed assets

– Due to sales without VAT, there is a risk of losing customers for common system

- A closed list of expenses, not all even justified expenses can be taken into account.

– You need to constantly monitor revenue and asset value so as not to fly off the system

– No problems in working with VAT payers

– No need to pay tax if the company is operating at a loss or has suspended operations

- The tax burden is greater than in special regimes. The company pays income tax, VAT, property tax

– More reporting than other systems. VAT returns must be submitted electronically

Tax on imputed income can only be paid for activities that are prescribed by law by local authorities

Can be combined with other tax regimes

The average number of employees is no more than 100 people, the share of participation of other companies is no more than 25%.

There are restrictions for certain types activities. For example, cargo transportation is transferred to UTII if the company uses no more than 20 cars

- You don't have to pay VAT.

– The company is exempt from property tax on residual value.

- The tax does not depend on income.

- The amount of UTII can be reduced by contributions.

– May not be applicable in all regions and localities

– Separate accounting is needed if the company combines modes

– Constantly need to monitor that the company complies with the restrictions

– Need to report and pay tax even if there is no income or loss

IP income should not exceed 60 million rubles per year

Number of employees - no more than 15 people

– The transition and return to other modes is carried out voluntarily and for the required period (from 1 to 12 months)

- You need to pay only one tax - for the issued patent, the amount of tax does not depend on the actual income of the individual entrepreneur

- Simplified accounting procedure - only tax accounting of income in the income book of individual entrepreneurs

- No reporting required

– Reduced insurance rates for employee benefits

- You can not use CCP in the calculations

– Freedom to choose the tax office where you can get a patent

– It is necessary to make advance payments to pay for the patent

– You cannot reduce the cost of a patent by the amount of insurance premiums for yourself and employees

- When managing different types activity and in different subjects of the Russian Federation, it is necessary to obtain several patents

If, according to the criteria, you can switch to any regime, calculate the most profitable one using the Tax System Selection calculator.

Step 3. Preparation of documents for IP registration

So, in order to open an IP, adult citizens of the Russian Federation need to prepare the following documents.

For citizens of the Russian Federation it is:

1. an application for registration of an individual as an individual entrepreneur in the form P21001 (notarized if the documents are submitted by a representative of the individual entrepreneur);
2. a copy of all pages of the passport;
3. receipt of payment of state duty for registration of IP.

If the documents will be submitted by a representative, but it is necessary to certify a copy of the passport and the signature on the application with a notary.

For foreigners, the list of documents is different. Note! It is safer to clarify this with the tax office. If the future IP submits documents in person, then you must have a passport with you.

Download for free:

You can also use the program for preparing documents for state registration of IP on the site nalog.ru.

Step 4. Payment of the state duty for opening an IP

Before submitting documents for registration, you must pay a state fee of 800 rubles. For your convenience, the website of the Federal Tax Service has a special electronic service Payment of state duty.

1) Select the type of fee (State fee for registering a sole trader as an individual entrepreneur (18210807010011000110), click the “next” button.

2) We indicate the last name and first name, TIN (if available - then it will be possible to pay the state duty in a non-cash way), the address of the place of residence, press the button "Pay" and "Generate payment document”.

The receipt for payment of the fee is ready. Sign it and pay at any branch of the bank, or immediately on the website if you have chosen non-cash electronic payment.

General details for paying the IP fee:

• Type of payment: State duty for registering a sole trader as an individual entrepreneur
• KBK: 18210807010011000110

You can also pay the fee:

1) in any bank in person, using a standard form, or a mobile application / online bank;

The term for the provision of services on the public services portal is 3 working days. The amount of the fee will be only 560 rubles. The discount is valid for electronic submission of an application for registration of an individual entrepreneur and non-cash payment by bank card, using an electronic wallet or mobile phone.

The payment must be saved / printed for presentation to the tax office when submitting documents to the tax office. If you submit documents through the MFC, then carefully choose the type of state duty, otherwise the registration documents will not be accepted, and you will not be able to return the money for the incorrectly paid state duty.

Step 5. Choosing a tax office for registering an individual entrepreneur

You can register as an individual entrepreneur only at the place of registration indicated in the passport. If there is no place of registration in the passport, then at the place of stay.

You can find out the number, address and details of the tax inspectorate in the special service of the Federal Tax Service Address and payment details of your inspectorate.

In addition, according to the specified data, the service will issue complete information about your IFTS.

Step 6. Submission of documents for registration

So, you have collected the entire package of documents, paid the fee. Now you need to submit documents (see previous step). You can do it like this:

- To the tax office - in person or through a representative by proxy.

- At the MFC of Russia "My Documents" - in person or through a representative by proxy.

– By mail with a declared value and a description of the attachment;

– Within the territory of Moscow, documents can also be sent and received via DHL Express and Pony Express

Through the services on the website of the Federal Tax Service:

applications for state registration of individual entrepreneurs and legal entities

You can submit documents in person or through a representative (to the tax office or the MFC), as well as remotely on the website of the Federal Tax Service or the portal of public services.

The Inspectorate will accept the documents and issue a receipt of receipt. On the portal of public services you will receive a notice of admission.

Step 7. Obtaining documents on registration of IP

If all documents are in order and correctly filled out, after 3 business days you can get a document confirming the registration of an individual as an individual entrepreneur. In the case of registering an individual entrepreneur through the MFC, you will have to wait 7 business days.

From January 1, 2017, IP registration certificates are no longer issued. Instead, the entrepreneur receives only a record sheet from the USRIP (see form).

The tax office will independently send information about the registered individual entrepreneur to the Pension Fund and the Compulsory Medical Insurance Fund. Documents on registration as an insured will come by mail.