On this page you will learn how to open an IP. What documents are needed to register an IP, how to register an IP, as well as methods of registration and submission of documents.
IP registration cost
The cost of registering an individual entrepreneur during self-registration will be equal to the amount of the state duty - 800 rub. Self-registration of an individual entrepreneur excludes payment for the services of lawyers and a notary, and this significantly saves your money.
It is important to know: that the registration of IP is carried out only at the place of registration of the physical. persons (registration in the passport), and an individual entrepreneur can conduct his activities throughout Russia.
To register an individual entrepreneur, only a passport and TIN, if any, are required. In the absence of a TIN, it is assigned when registering an individual as an individual entrepreneur, if this person did not have it before.
The term for registering an individual entrepreneur by a tax authority is determined by law and equals 3 working days, it will not be possible to reduce it in any way, even resorting to the services of law firms.
How to open an IP on your own. Step-by-step instruction.
IP registration is carried out in two steps, and can be done in several ways:
- preparation of documents(independently, with the help of a free Internet service, by a law firm)
- submission of documents(independently, by mail, through a representative by proxy)
First step: Preparation of documents for registration of IP
a) Preparing documents yourself
Prepare and print the following documents:
- application for state registration of an individual as an individual entrepreneur in the form;
- a photocopy of the passport;
- a receipt for payment of the state duty for the state registration of an individual entrepreneur 800 rubles, and then pay it.
Pros:
for free;
Minuses:
spending personal time;
the possibility of refusal to register an individual entrepreneur due to an error in the application.
b) Preparation of documents for registration of IP through a free electronic service
Currently, there are many online services for preparing documents for registration of IP. Many services are free, due to advertising of banks in which it is proposed to open a current account (but this is not necessary). On the online service, you can enter data and receive correctly completed, ready-to-print documents, which eliminates errors when filling out the P21001 form and refusal to register. You can also get additional instructions on choosing a taxation system and accounting services.
In order to avoid mistakes when filling out documents, for the formation R21001 statements And receipts state duty already with your data, use a proven service: from our partners.
As a result, you receive completed documents for registration of IP:
- Application for registration of IP (Р21001);
- Receipt for payment of state duty for registration of IP
Making a photocopy of your passport
Pros:
for free;
saving personal time;
exclusion of the possibility of refusal to register an individual entrepreneur due to an error in the application.
Minuses:
the need to find a reliable free service.
c) Preparation of documents for registration of IP with the help of a law firm
This method is the most expensive. But everything will be processed and documents will be received for you. However, it will be necessary to certify the signatures on the application P21001 and issue a power of attorney to submit and receive documents from a notary. Registration of an individual entrepreneur with the help of a law firm takes 4-6 days, and the cost depends on the region and can reach up to 8000 rubles. The cost includes: state fee for registration of an individual entrepreneur - 800 rubles, notary services (1500-3000 rubles), lawyers' services (2000-5000 rubles).
Pros:
significant savings in personal time;
exclusion of the possibility of refusal to register an individual entrepreneur due to an error in the application;
exclusion of visits to the tax office.
Minuses:
high price;
visiting a notary;
deadline for receiving documents.
Through a law firm, you can also simply prepare documents for registering an individual entrepreneur (an application in the form P21001 and state duty) and submit it to the tax office yourself, reducing the cost of notary services. However, you will have to submit and receive documents yourself.
Note! You can prepare and send documents for registration of IP in electronic form, on the website Federal Tax Service: State registration legal entities and individual entrepreneurs. However, for this you will need a qualified electronic signature (QES). You can get an electronic signature certificate using the service contour electronic signature.
The second step: Submission of documents for state registration of IP.
a) Submission of documents for registration independently.
Taking the prepared documents and passport, go to the tax office at the place of your registration or to the MFC. The data of your territorial tax office can be found on the official website of the tax service.
Submit to the window: application P21001, paid state duty, original and copy of the passport. On sheet B of the application, with a pen with black ink, fill in the full name field. and put your signature in the presence of the tax inspector. You will be given a receipt for receiving documents. With this receipt and passport, in three working days you will receive documents on registration as an individual entrepreneur.
b) Submission of documents for registration of individual entrepreneurs by mail of the Russian Federation.
If you do not want to visit the tax office in person or are in another city, then the documents can be sent by mail.
To do this, you must notarize the signature on the application, as well as certify a photocopy of the entire passport. Then you send by mail with a declared value and an inventory of the attachment to your territorial office of the Federal Tax Service (at the place of your registration):
application in the form P21001 (with a notarized signature)
copy of passport (notarized)
receipt of paid state duty.
Attention! Finished documents evidencing the registration of an individual entrepreneur will be sent to the place of registration of an individual, and not to the return address indicated on the envelope.
c) Submission of documents for registration of IP through a representative by proxy.
If for some reason you cannot visit the tax office in person, but trust the procedure for registering an individual entrepreneur to another person: a relative, friend or law firm, then use this method. Certify the signature on the application P21001, a photocopy of the entire passport and issue a power of attorney for the representative at the notary.
How to fill out an application P21001 for registration of an individual entrepreneur.
Form P21001 is machine readable, so deviation from the standard will result in refusal of registration. Therefore, the application will have to be submitted again and the state fee must be paid again.
Documents required to fill out an application for registration of IP:
application form in the form P21001, on the state registration of an individual as an individual entrepreneur;
passport or passport details;
TIN (if any).
ATTENTION!
The application must be filled out in capital letters, in Courier New font, 18 points high. When filling out by hand - in black ink in capital block letters.
1. On page 001 of the application, fill in the last name, first name, patronymic, TIN, gender, date of birth, place of birth and citizenship. TIN and patronymic, if any, are required. In the absence of a TIN, it is assigned when registering an individual as an individual entrepreneur, if this person did not have it before.
2. On page 002 of the application, we indicate the address of the place of registration and passport data. You can find out the index by address using the Russian postal service. The following applications are also approved for mandatory use by the requirements for the execution of documents:
codes of subjects of the Russian Federation;
abbreviations of names of address objects;
information about the types of documents proving the identity of an individual.
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.
3. On sheet A of the application, activity codes are entered. One code must contain at least 4 digits. Additional codes are entered line by line from left to right. First, familiarize yourself with the types of activities prohibited for individual entrepreneurs.
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.
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:
- 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
How to apply for an IP, every novice entrepreneur should know. The information below will help entrepreneurs to avoid common mistakes and complete all the steps aimed at registering an IP in the shortest possible time.
How to apply for an IP?
The procedure for obtaining the status of an individual entrepreneur consists of a series of sequential steps. After the entrepreneur has decided on the codes of economic activity that he will be engaged in, made an application to the tax service and prepared all the necessary papers, he will need to transfer the documentation to the registration authority at the place of residence.
If the documents are in order and the tax inspector has no questions regarding their content, the application will be accepted.
The receipt of an application for consideration by the tax service is confirmed by a corresponding receipt issued by the tax inspector to the applicant, which records the specific date of receipt of the application and all documents attached to it.
After 5 days from the date of filing the application, the citizen will receive documents confirming the registration of an individual entrepreneur, or a refusal to register. A written refusal containing references to legislative articles violated by the applicant can be appealed.
IP documents. What documents are needed for IP?
Many entrepreneurs are interested in the list of papers required for registration of IP. To find out what documents are required to open an IP, you need to get acquainted with the current norms of domestic legislation.
To clarify unclear issues, citizens can contact the local tax office or call the contact number of the regional tax service and clarify the rules for issuing an IP from the inspector on duty.
Persons who do not know how to register an IP can use the services of private law firms.
Professional lawyers who specialize in the registration of individual entrepreneurs and legal entities are familiar with all the features of registration actions, therefore they will be able to give the client useful advice or provide practical assistance in carrying out registration actions.
Documents for registration of IP: a short list
The papers that an entrepreneur or his representative will need to submit to the tax office include:
- Application for registration of an individual entrepreneur How to prepare and submit an application for registration of IP 2014?).
- Passport of a citizen, proving his identity.
- Power of attorney of the applicant's representative.
- Receipt of payment of the state fee for registration actions.
- A document certifying the rights of a foreigner on the territory of the Russian Federation.
- A document confirming the legal stay of a stateless person in Russia.
- Documents proving the identity of a person permanently or temporarily residing in the Russian Federation.
Documents for registration of IP: paperwork requirements
Receipt confirming payment of state duty
Requirements for receipt of payment of state duty
After payment, you should carefully study the receipt. It is necessary to carefully check the details of the recipient of funds. The receipt must bear the signature of the person who paid the state fee.
It is also important that the date of payment of the fee follows the date of signing the application for registration. The fee must not be paid before the application is made.
Contents of the Federal Duty Receipt
The receipt confirming payment must contain:
- The name of the division of the tax authority in favor of which the payment was transferred.
- Checkpoint of the recipient of the state fee.
- TIN of the tax office.
- OKATO code of the recipient of funds.
- BIC of the branch of the Federal Tax Service of the Russian Federation to which the money transfer is addressed.
- Correspondent account of the tax service.
- Payment Description.
- Full name of the state duty payer.
- Payer's address.
- TIN of the person who paid the state fee.
- Personal account of the duty payer.
- The amount of the fee.
- Signature of the person who paid the federal fee.
- Payment date.
IP registration application
The standard application form for registration can be found in the norms of the Order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. ММВ-7-6/25@.
Having downloaded such a form on the official website of the Federal Tax Service of the Russian Federation, the entrepreneur must pay special attention to the correctness of its filling.
How to fill out an application for registration?
Among the basic rules for filling out an application, fixed in Russian legislative acts, the following should be noted.
- The document can be filled out manually or using an automatic data entry device. If the paper is to be completed by the person himself, then the applicant must use only black ink. Letters must be fixed in printed form. If the text is printed on a computer, then it must be printed in black and white.
- Each indicator has its own field, so when filling in the items, you should not go beyond the limits of the field assigned to them. The answer to the question posed must be contained in the provided number of familiarity spaces. Changing the size of the fields or supplementing them with additional cells is prohibited.
- The fields must be filled in from left to right. It is strictly forbidden to make mistakes, additions and corrections in the application. The application is certified by the signature of the applicant. The authenticity of the applicant's signature requires notarization if the application is submitted through a representative.
- All required fields must be completed by the applicant.
- The columns intended for service marks remain empty. They may not be crossed out or completed by the applicant or the person who certifies the authenticity of the applicant's signature.
- If the application is submitted on behalf of a foreigner, a stateless person, then it must contain information taken from the residence permit or temporary residence permit of the applicant.
- In the section on citizenship, the applicant indicates the code of the country of citizenship according to the data from the all-Russian classifier of countries of the world.
- The TIN section is filled out by a citizen who wants to register as an individual entrepreneur if he is already registered with the tax authorities.
How to sign an application for registration?
Signing by e-mail
If an application for registration is submitted by a citizen through an electronic application, then he will need to sign the document with an electronic digital signature.
Signing an application transmitted by proxy
If the document is submitted to the tax office through a representative, then the applicant's signature must go through a notarization.
Not only a notary can confirm the authenticity of a signature, but also a person replacing him, as well as a person who, by virtue of his position, is authorized to perform such actions.
Signing an application submitted personally to the tax office
A personally submitted application for registration actions requires the signing of a document by the applicant. The signature must be in black ink.
Power of attorney for a sole proprietor
According to paragraph 1 of Art. 185 of the Civil Code of the Russian Federation, a power of attorney is necessary to certify the rights of one person to represent the rights of another person to third parties.
The text of the power of attorney must include information about:
- The represented person, that is, indicate the full name of the entrepreneur, his address, birth data, TIN, bank details and passport details.
- The representative in whose name the power of attorney is drawn up. In this paragraph, the parties indicate the full name of the representative of the entrepreneur, his address, birth data, TIN, bank details and passport data.
- The powers that were granted to the IP representative under a power of attorney. For example, he can be delegated the authority to submit an application and additional documents to the registration authorities.
- Date of issue of the document.
- Expiry date of the paper. In accordance with Art. 186 of the Civil Code of the Russian Federation, if the term of its validity is not fixed in the power of attorney, it has legal force for 1 year.
How to prepare a power of attorney for a sole proprietorship representative?
A power of attorney issued to a representative who is to participate in the registration actions carried out by the tax authority in relation to the principal must go through the notarization procedure.
A private or public notary has the right to certify a document. In the absence of notaries in the settlement, their powers are assumed by authorized officials.
In the process of confirming the power of attorney, the notary verifies the identity of the principal and his representative. He also confirms the legal capacity of the citizen who issued the document, and checks the legality of its content.
Performing actions to certify a document drawn up by the principal in relation to his representative, the notary explains to the representative what powers he receives in accordance with the power of attorney.
Citizens should also carry an original document certifying their rights as:
- Foreigner.
- Persons without citizenship.
- A person who permanently resides in the Russian Federation.
- A person who temporarily resides on the territory of the Russian Federation.
Details of these documents and their contents are reflected in the application for registration of an individual entrepreneur. The application also reflects the period of validity of the relevant permits.
Thus, in order to pass the procedure for state registration of the status of an individual entrepreneur, a citizen will need to properly fill out an application and collect a complete package of title documents. Only after checking the submitted papers, the tax authority makes a decision on carrying out registration actions in relation to the applicant.
Good afternoon. To engage in entrepreneurial activities in terms of the removal 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, reservoirs 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. The first is when you pay 6% of the total amount of all your income from the selected type of activity. Second - You pay 15% of the difference income minus expenses. Those. You have to calculate for yourself what is more profitable for you, if you have high costs (fuel, consumables for car maintenance, payment for 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 road on roads: dangerous goods, oversized and / or heavy cargo, cargo in containers and overpacks, perishable cargo, bulk bulk cargo, agricultural cargo, construction industry cargo, cargo of industrial enterprises, other cargo
rental of trucks with a driver;
the activity of transporting goods by vehicles propelled by people or animals as a draft force
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 carriage of goods has been concluded.
2. Do not carry out any other waste management activities (garbage and waste removal services are an independent type of cargo transportation activity). If the transportation of waste is an integral part of the waste management activity, then such activity cannot be transferred to the payment of a single tax, only the simplified tax system or the general tax 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, the Tax Code of the Russian Federation does not establish restrictions on the types of goods transported. 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 resolution of the Federal Antimonopoly Service of the East Siberian District of May 22, 2012 No. A33-14226 / 2010, the Federal Antimonopoly Service of the Volga District of July 12, 2011 No. A65-13311 / 2010, the Federal Antimonopoly Service of the West Siberian District of September 8, 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 to the pension and medical funds for yourself. 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 suppose to register at the end of August of 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. The main disadvantage of an IP over an 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 for children
This grouping includes:
Additional education for children aged mainly from 6 to 18 years old, the main tasks of which are to provide the 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 , houses of children's creativity, etc.) - in general educational institutions and educational institutions of vocational education.
According to paragraph 4 of the Regulation on Licensing Educational Activities Educational activities carried out by conducting one-time classes of various types (including lectures, internships, seminars) and not accompanied by final certification and issuance of documents on education, activities for the maintenance and upbringing of students and pupils, carried out without the implementation of educational programs, as well as individual labor pedagogical activity are 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.
How to open and register an IP on your own? What documents are required for registration of an individual entrepreneur? What form of taxation is better to choose?
Dear friends, my name is Alexander Berezhnov and I am glad to welcome you to this really important article.
You can open an IP on your own or use the capabilities of the Internet accounting "". I use it myself and recommend it to my business friends.
I myself opened the IP 3 times and I know all the subtleties of this procedure.
Most entrepreneurs, starting their own business, do not have large funds and try to open it with. Therefore, if you do not yet have a stable income, and opening an individual business for you is more of a “tick” procedure, then I strongly do not recommend rushing into it.
Here we will analyze in detail how to register an individual entrepreneur and properly conduct business after receiving documents on assigning you the status of an individual entrepreneur.
Before I go directly to the essence of the question “How to open an IP”, I want to warn you:
“Before you officially register your activities by opening an IP, remember that this step imposes certain administrative and financial obligations on a person”
1. Who can become an individual entrepreneur
According to the legislation, a citizen of the Russian Federation who has reached the age of 18 can become an individual entrepreneur.
It is important to note that can not be individual entrepreneurs state and municipal employees.
There are still some nuances in the legislation, but in practice they are quite rare, so I will not voice them here.
2. What documents are needed to open an IP and how to fill them out
If you decide to register an individual entrepreneur yourself, then you will need the following documents:
- Application form P21001.
- Receipt of payment of state duty for 800 rubles.
- TIN (individual taxpayer number)
- Applicant's passport (in this case, your passport)
You can significantly simplify the paperwork,
Using the Internet accounting service "".
2.1. Step-by-step instructions for registering an individual entrepreneur
1. Fill out the form Р21001
Note:
After filling out the application, it must be stitched and glued with a small piece of paper like a book, then write the number of sheets, the date and put your signature so that it goes on the application.
An example of firmware documents:
2. We pay the state duty in the amount of 800 rubles
3. We take the TIN and passport, make copies of them
4. We carry documents to the registration authority (tax, registration inspection)
5. We wait 5 days and come for ready-made registration documents
In each region, the registration authority has its own name, so specify it, as well as its code, you will need it to fill out an application for registration of an individual entrepreneur.
2.1.1. And now in more detail about each stage
If you do not yet have a TIN, be sure to get it from the tax office at your place of residence.
In order to start filling out the P21001 form, you need to decide on the types of activities that you plan to engage in.
The all-Russian classifier of types of economic activity will help you with this. (OKVED).
In the application in the form P21001 for registering an individual entrepreneur, tips are given on the correct filling in of the digital code by type of activity.
As an example, I will give my extract from the USRIP (Unified State Register of Individual Entrepreneurs).
You will receive an extract from the USRIP after registering an individual entrepreneur along with a certificate of registration.
Please note that in the extract from the USRIP, as well as in your application, the group, subgroup and type of activity are indicated with a digital code and the name of the activity itself.
Note:
If you do not hand over documents for registration in person, for example, by mail or someone does it for you, in this case you will need to notarize your signature on the application.
After you have filled out the application, pay a state fee of 800 rubles according to the details that you will be given at the registration authority, where you will also submit documents for registering an individual entrepreneur.
Congratulations! Now you are ready to register, but read the article to the end, and you will be able to avoid the mistakes that people make when registering IP for the first time.
3. Delivery of documents and pitfalls when opening an IP. Overview of taxation systems
Before registering an individual entrepreneur, I advise you to get advice from a professional accountant on choosing a taxation system on which you will work.
At the moment there are 3 systems of taxation:
- Classical or general system of taxation (OSNO)
- Simplified taxation system ("Simplified")
- Single tax on imputed income (UTII)
3.1. Classical or general system of taxation (OSNO)
Here you will pay several types of taxes, including personal income tax (personal income tax) and VAT (value added tax)
3.2. Simplified taxation system ("Simplified")
There are two types of simplified taxation system today, and depending on which tax base you choose:
- Type of tax base "Income". In this case, you will pay 6% of the total income (revenue)
- Type of taxable base "Income minus expenses (profit 15%)". Here you will pay 15% tax on the difference between income and expenses
3.3. Single tax on imputed income (UTII)
If your activity falls under the payment of UTII, then you will pay a fixed tax for a certain period, regardless of revenue and profit.
Important!
By default, a person who registers as an individual entrepreneur falls into general system of taxation (OSNO) .
If you are going to work under the simplified taxation system, then along with the submission of documents for registration of an individual entrepreneur, you will need to submit an application for switching to a “simplified tax system”.
Application form for the transition to a simplified taxation system (Form No. 26.2-1).
If the activity that you plan to engage in falls under UTII, then from the moment you engage in it, you will need to apply for the transition to UTII in the UTII-2 form.
4. What to do after registering an individual entrepreneur
After you receive all the documents and issue an IP, you can make a seal of an individual entrepreneur. To do this, you will need a certificate of PSRN IP and your TIN. Today, there are quite a lot of companies involved in the manufacture of seals and stamps, so it will not be difficult for you to make a seal.
Attention!
By law, IP can work without printing. One of your handwritten signatures on any contracts and papers and the inscription "Without a seal" or B/P is enough.
Example of my print:
Pension Fund
Now, if you work independently (WITHOUT EMPLOYEES), the Pension Fund notify NO NEED! You register with the Pension Fund without a statement, that is, automatically.
If you plan to work with non-cash, that is, transfer and receive funds to your IP current account, you need to open it. Now in any bank it will not be difficult to do this. When choosing a bank, I advise you to focus primarily on the percentage of account maintenance.
By law, an individual entrepreneur has the right to work without a current account.
So you will need to open a RS if you plan to receive non-cash payments, especially if you provide services / sell goods to legal entities and other individual entrepreneurs.
Attention, this is very important!
Now (since May 2014, it is NOT NEEDED to submit a notice of opening a current account for an individual entrepreneur to the tax and Pension Fund!
If you plan to work with a cash register, then you will need to purchase it and register it with the tax office. Before doing this, I also advise you to consult with a good lawyer and accountant in order to make this procedure the most effective and less expensive.
After all the above actions, you can fully conduct business activities, most importantly, do not forget to report and pay taxes on time. A good accountant will help you with this, cooperation with which you need to take care of in advance.
You can keep accounts of your individual entrepreneur via the Internet using the appropriate capabilities of the "" service.
Dear reader, now you have all the necessary information on how to register an IP yourself and as you can see, it is not so difficult.
Let's now analyze the nuances of IP.
5. Pros and cons of the legal form of "individual entrepreneurship". Rights and obligations of IP
From the moment you receive the OGRNIP certificate (the main state registration number of an individual entrepreneur), you can engage in all types of business activities that are not prohibited by law. But there are exceptions.
For example, an individual entrepreneur cannot be engaged in the wholesale and retail sale of alcohol, therefore, if you decide to open a grocery store and sell alcohol there, you will have to register as a legal entity.
This limitation is the most common in practice. A complete list of activities that are prohibited for individual entrepreneurs can be downloaded below:
5.1. Pros and cons of the legal form of IP
Here I will touch on the main pros and cons of individual entrepreneurs, I hope that this will broaden your horizons and help you better understand yourself in the status of an individual entrepreneur.
5.1.1. Pros:
1. Ease of registration
It is quite easy to open an individual entrepreneur without even resorting to the help of third-party consulting firms.
I can say with confidence that if I now went to open an individual entrepreneur, then the whole procedure, taking into account the preparation of documents and standing in line for their submission to the tax office, would take me about 2-3 hours.
2. Relatively mild penalties
Individual entrepreneurs are practically not checked by regulatory authorities, there are much fewer requirements for them to comply with various standards and requirements when doing business. The most simple and few reporting. Accordingly, fines are on average 10 times less than for legal entities. I won't go into details here, just so you know:
From the point of view of doing business, IP is the most "sparing" form of doing business in all respects.
3. Great flexibility in operation
Also, from the advantages of such an organizational and legal form as an individual entrepreneur, one can single out the fact that all the proceeds belong to the individual entrepreneur, that is, in this case, to you. Accordingly, you can dispose of this money immediately after receiving it at your own discretion, unlike an LLC.
Also, an individual entrepreneur has the right to work without a seal, in which case he puts his signature on contracts and other documents and writes “B.P.”, which means “without a seal”.
An individual entrepreneur has the right not to have a bank account, working with cash. Then he may need a cash register or strict reporting forms (BSO), but this is if the individual entrepreneur works on a simplified or general taxation system.
If he works on an “imputed” basis, that is, he pays a single tax on imputed income (UTII) or operates on a “patent”, in this case he simply pockets the money he earns, paying a fixed tax and insurance contributions.
5.1.2. Minuses
1. The degree of responsibility for obligations
Very important!
According to the legislation, an individual entrepreneur is liable for his obligations with all his property.
This means that if you have debts as a result of doing business, then in this case, in court, your creditors have the right to take almost everything from you: a car, bank deposits, real estate (if it is not the only housing), other material assets .
An individual entrepreneur is obliged to pay insurance contributions to the pension fund, even if he does not operate or even operates at a loss.
For example, in 2013, the amount of mandatory insurance premiums for individual entrepreneurs amounted to 35665 rubles .
That is, even if you don’t earn a penny, every month of the existence of your individual entrepreneur will cost you almost 3,000 rubles.
Do not forget that if you will conduct business, then add to this amount the taxes that you will have to pay.
2. Not being able to name your company
According to the law, an individual entrepreneur, as a business entity, can only write his full name as a name in all official documents.
For example: IP Ivanov N.V.
Unlike individual entrepreneurs, legal entities, such as LLC, have a name.
For example: Pupkin and Partners Limited Liability Company
3. Image moment
It so happened that some companies do not work with individual entrepreneurs, although, in fact, the conduct of commercial activities of an individual entrepreneur and, for example, an LLC are no different.
If you do not yet have experience in doing business, then I advise you to start with an individual entrepreneur, and then, if the need arises, you can open a legal entity.
5.2. Rights and obligations of IP
You can learn more about the rights and obligations of an individual entrepreneur below:
6. Convenient online bookkeeping and reporting service for individual entrepreneurs
If you want to open an IP quickly and without problems, I recommend using the convenient online service "". Today he is a reliable assistant to a huge number of entrepreneurs. With it, you can register an individual entrepreneur, as well as keep accounting and reporting.
I myself use some of the functions of this service and am very satisfied. I also recommend it to my business friends.
Your benefits from using the Internet accounting "My business":
- All reporting via the Internet. There is no need to look for the necessary forms of documents and stand in queues;
- Expert advice. Leading experts in the field of accounting and taxation are at your service online. This will save you time and money;
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