Where to register as an IP. Video - how to fill out an application

Hello dear colleague! Probably, there is no such person who would not dream of having his own business and working for himself. Most of those who move from dream to action tend to become self-employed. The procedure for registering an individual entrepreneur is quite simple and understandable and absolutely everyone can do it. This article provides a comprehensive step-by-step instruction for opening an IP from scratch. In addition, in the materials of the article you will find answers to the most frequently asked questions that aspiring entrepreneurs have.

1. Who is an individual entrepreneur (IP)?

According to Article 11 Part 1 of the Tax Code of the Russian Federation, individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households.

Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of the duties assigned to them by this Code, are not entitled to refer to the fact that they are not individual entrepreneurs.

Also, this wording can be supplemented by the fact that an individual entrepreneur, unlike a legal entity, is not required to have a current account and a legal address, but he is fully responsible for his personal property.

Another frequently asked question: at what age can you open an IP? The answer is simple - according to Russian law, an individual entrepreneur can become a citizen of the Russian Federation who has reached the age of 18 years.

Is it possible to open an individual entrepreneur if officially employed? Yes, you can, if you are not a state or municipal employee.

According to article 11 part 1 of the Tax Code of the Russian Federation, an individual entrepreneur - it is an individual . The most important differences between an individual entrepreneur and a legal entity are that an individual entrepreneur does not have a legal address, a mandatory current account, and also that an entrepreneur is liable with his personal property, while legal entities are liable with property registered to this legal entity. face.

Today, in news reports, there are more talks about transferring an individual entrepreneur to the status of a legal entity, but I think that such changes are not expected in the coming year.

If an individual entrepreneur becomes a legal entity in the foreseeable future, then additional wires and costs for opening and maintaining accounting will immediately fall on him.

3. What documents are needed to open a sole proprietorship?

Registration of IP is quite simple and does not require large time and financial costs. And so, how to register an IP?

List of documents for registration:

1. Receipt of payment of the state duty (the state duty for registering an individual entrepreneur is 800 rubles);
2. TIN (individual taxpayer number);
3. Applicant's passport (in this case, your passport).

If you do not have a TIN, then you should contact the territorial tax authority with a passport, write an application for a TIN and within 5 working days you will receive a Certificate of registration with the tax authority.

It is important to note that IP registration is carried out exclusively at the place of residence of the applicant.

If you yourself are not able to submit an application to the tax office, then you fill out an application, make a copy of your passport and TIN, register these documents with a notary, and also make a general power of attorney, notarized for the person you trust to submit documents to the tax office and sign documents for you.

4. How much does it cost to open an IP?

Opening an individual entrepreneur, unlike any other organizational and legal form, is the most cost-effective event.

Before submitting an application to the tax office, you need to pay the state fee, the amount of which as of 2016 is 800 rubles.

You can pay the state duty at any branch of Sberbank. In some tax offices there are specialized terminals through which you can also make payments. Just be sure to keep your receipt. You will need it when submitting documents.

5. Opening an IP: step-by-step instructions for registration

Below I will provide you with step-by-step instructions on how to open an IP on your own in 2016.

Step 1 - Check for TIN

If you changed your last name, first name or patronymic and did not change your TIN, be sure to do so. If you do not have a TIN, be sure to apply to the territorial tax authority with an application and receive a TIN within 5 working days.

Step 2 - Determine the type of taxation

Read more about tax regimes in section 6 of this article.

Step 3 - Decide on the main activities (OKVED)

For how to do this, see this video:

Note: Currently, the interface of the My Business service has changed, but the main registration algorithm has remained the same.

6. Taxation of IP: what taxes does IP pay?

The choice of taxation system should be approached in advance and very seriously, because the amount of your costs will depend on which regime you choose, and by choosing the most optimal regime, you can significantly reduce them.

In the Russian Federation, there are various forms of taxation, which also apply to individual entrepreneurs. As of 2016, there are 5 regimes: 1 general taxation regime (OSNO) and 4 special (ESKhN, UTII, STS, PSN).

General (standard) taxation system (OSNO) - one of the most complex systems currently existing in Russia. It includes all additional taxes, and also has no restrictions on the number of employees, the amount of profit, etc. Absolutely all registered business entities that have not decided on the taxation regime at the time of registration fall into this system. If you remain in this mode, you will have to pay all additional taxes: VAT (18% value added tax), personal income tax (13% personal income tax), property tax, if you have property.

Simplified taxation system (STS) - one of the simplest systems, focused on small and medium-sized businesses, has two objects of taxation, one of which, when switching to the simplified tax system, you will have to choose: “income” or “income minus expenses”. When switching to the simplified tax system, an IP must meet several criteria:

1. No more than 100 employees;
2. No more than 60 million rubles annual income;
3. The residual value should not exceed 100 million rubles.

Single tax on imputed income (UTII) - Another taxation regime that simplifies the life of entrepreneurs. But, unfortunately, it applies only to certain types of activities presented in the Tax Code of the Russian Federation.

The tax amount is fixed and does not depend on your income. The amount of tax depends on the scale of your business - the size of retail space, the number of employees, the number of vehicles, etc. - each type of activity has its own criterion.

UTII can be reduced through insurance premiums up to half paid for employees. And organizations and (or) entrepreneurs without employees can reduce the tax without limiting the contributions paid for themselves.

Just like the simplified tax system, UTII also has certain criteria that business entities must meet:

1. The company must have no more than 100 employees;
2. The share of third-party organizations should not exceed 25%.

Before submitting a notice of the transition to UTII to the territorial tax authority, make sure that this system is valid in your region.

Unified Agricultural Tax (ESKhN) similar to the simplified taxation system, but only for agricultural producers.

If you grow, process or sell agricultural products, then this system will suit you.

Subjects who have chosen the UAT regime are exempt from paying taxes on property and profits of the organization, as well as VAT. Individual entrepreneurs are exempt from paying VAT, property tax physical. persons - personal income tax. With ESHN, the same exceptions apply as for subjects practicing the simplified tax system.

Patent taxation system (PSN) was introduced in 2013 and is valid exclusively for individual entrepreneurs. Just like UTII, the patent system can exist simultaneously with the general system (OSNO) and only for certain types of activities provided for by regional legislation.

Notably, there are no tax returns. You buy a patent for a period of 1 to 12 months and keep an income ledger separately for this type of activity. The amount of the patent cannot be reduced by the amount of insurance premiums.

You can read more about which taxation system to choose for an individual entrepreneur and how to combine several modes in mine.

In addition to tax payments, individual entrepreneurs will have to pay insurance premiums to the pension fund - this is a fixed amount, which in 2016 is 19,356.48 rubles. If the annual income exceeds 300,000 rubles, then + 1% of the annual income, but not more than 154,851.84 rubles. Contributions for compulsory health insurance in 2016 amount to 3,796.85 rubles. These payments must be made no later than December 31, 2016. If your income exceeds 300,000 rubles, then 19,356.48 rubles. you pay until 12/31/2016, and the rest no later than 04/01/2017.

More detailed information is presented in the table.

There is also such a thing as tax holidays for individual entrepreneurs in 2016. The terms of this benefit are spelled out in such a document as “The main directions of tax policy for 2016 and the planning period of 2017 and 2018”.

This benefit is valid only for newly opened individual entrepreneurs. Unfortunately, the decision to include such benefits is made by the regional authorities for certain types of activities. Tax holidays mean that newly opened individual entrepreneurs are completely exempt from paying taxes for a certain period of time. For more information, I advise you to contact the territorial tax authority.

7. Pros and cons of IP

Advantages of sole proprietorship

1. Low amount of state duty, unlike LLC: 800 rubles instead of 4000 rubles;
2. Simple registration procedure with a small list of documents;
3. Fast registration procedure;
4. It does not oblige to have a current account and seal;
5. All the money earned by the IP is the money of the IP. They can be transferred to the card or withdrawn. The money of an LLC is the money of an LLC, from which the LLC is obliged to pay dividends + 13% tax on a quarterly basis. The director needs to pay a monthly salary and tax of about 30% + personal income tax 13%.
6. Sole proprietors do not have to keep accounting records. The LLC is required to maintain full accounting records;
7. If the entrepreneur does not have employees, then he simply submits a tax return once a year (under the simplified tax system). An LLC automatically has an employee - this is a director, and in addition to declarations, the LLC also submits reports to the FIU and the FSS.
8. To terminate the activity of an individual entrepreneur, it is enough to pay the state duty and submit an application. Within a week, IP will be excluded from the register. The procedure for liquidating an LLC is very lengthy and takes about 3-6 months;
9. Money on IP accounts is insured by the state in the amount of 1.4 million rubles. LLC does not have this;
10. An individual entrepreneur is not required to keep cash documents;
11. An individual entrepreneur can carry out his activities anywhere, regardless of the place of registration.

Cons of sole proprietorship

1. An individual entrepreneur is fully liable with his property. The LLC is liable with the property of the LLC;
2. An individual entrepreneur does not have the right to engage in certain types of activities, such as wholesale and / or retail trade in alcoholic beverages;
3. A sole trader cannot divide his business. If you are planning a business with a partner, even if you are 300% sure of each other, you should think about opening an LLC and become legally full co-founders in proportion to your investments.

8. Rights and obligations of individual entrepreneurs

According to paragraph 3 of article 25 of the Civil Code of the Russian Federation, an individual entrepreneur enjoys the right to hire employees. Earlier, individual entrepreneurs did not have such a right as the conclusion of employment contracts.

According to Article 9 of Chapter II of the Law on Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities have the right to:

• receive, in accordance with the legislation of the Russian Federation, information on the sanitary and epidemiological situation, the state of the environment, sanitary rules in state authorities, local governments, bodies exercising state sanitary and epidemiological supervision

• take part in the development by federal executive authorities, executive authorities of the subjects of the Russian Federation, local governments of measures to ensure the sanitary and epidemiological welfare of the population;

• to fully compensate for the damage caused to their property as a result of violation by citizens, other individual entrepreneurs and legal entities of the sanitary legislation, as well as in the implementation of sanitary and anti-epidemic (preventive) measures, in the manner established by the legislation of the Russian Federation.

According to Article 11 of Chapter II of the Law on Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities, in accordance with their activities, are obliged to:

• comply with the requirements of sanitary legislation, as well as resolutions, instructions and sanitary and epidemiological conclusions of those implementing;
• state sanitary and epidemiological supervision of officials; develop and carry out sanitary and anti-epidemic (preventive) measures;
• ensure the safety for human health of the work performed and the services provided, as well as industrial and technical products, food products and goods for personal and household needs during their production, transportation, storage, sale to the population;
• exercise production control, including through laboratory research and testing, over compliance with sanitary rules and sanitary and anti-epidemic (preventive) measures in the performance of work and the provision of services, as well as in the production, transportation, storage and sale of products;
• carry out work to justify the safety for humans of new types of products and technologies for their production, criteria for the safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
• timely inform the population, local self-government bodies, bodies exercising state sanitary and epidemiological supervision, about emergency situations, production shutdowns, violations of technological processes that pose a threat to the sanitary and epidemiological well-being of the population;
• have officially issued sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of employees.

In addition, the sole proprietor must:

• conduct its activities in accordance with the list of main types of economic activity specified in the USRIP;
• timely submit reports to the Federal Tax Service, PFR, FSS, etc.;
• timely pay taxes and other fees stipulated by the legislation of the Russian Federation;
• timely notify all authorities about the reception of employees, as well as changes in activities.

This concludes my article. I hope that this information was necessary and useful for you. See you in the next editions.

P.S.: Like and share links to the article with your friends and colleagues on social networks.

If you decide to open your own business and settled on such a form of ownership as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, and on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

Once you have decided on your business and your choice has fallen on an individual entrepreneur, not an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.

We will discuss the total cost estimate at the end of the article.

In fact, you have several options for your actions:

• IP registration via the Internet - for this you can use the official tax service or carry out this operation through the website of the State Services.
• Personally submit an application to the tax office.
• Use the services of an online service or entrust this matter to lawyers.
• Another option is to register an individual entrepreneur through the MFC in your area.

We note right away that when registering an entrepreneur, unlike an LLC, you will need to indicate the address at your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let's note a couple more nuances or, as they say, Lifehack:

• When registering, you will need to pay a state fee in the amount of 800 rubles, but you can not pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase the time and add unnecessary actions when opening an entrepreneur.
• If you do not have a TIN, then you can first submit the necessary documents to the tax office to receive it, and register with this number, but this will increase the time. However, when registering as an individual entrepreneur, you will be automatically assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open an IP on your own - step by step instructions 2017

Step 1. Choosing a tax system

Before answering the question of how to register an individual entrepreneur, you first need to decide on the tax system that you will apply.

The right choice can both simplify your accounting and reduce your tax costs. The optimal and rational choice of the tax system will allow you to get more profit from your business.

At the moment, there are only 5 types of tax systems used in Russia:

• - a general system that is suitable for all types of activities, in fact the most difficult to maintain and burdened with the largest number of taxes.
• - the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It is somewhat more complicated, but if there are confirmed expenses, these are “revenues reduced by the amount of expenses”. In this case, the rate is from 5 to 15% depending on the region. However, this type of taxation has limitations.
• - a single tax on imputed income is also a special. a regime, the peculiarity of which is that the calculation of taxes is carried out on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to be applied until 2018.
• - refers to special modes. The activity is carried out on the basis of the acquired patent, while, as with UTII, the level of income does not affect the taxes paid.
• - agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically conduct activities on the OSNO. The transition to the simplified tax system or unified agricultural tax is best done along with the submission of documents for opening an IP, this is done on the basis of an application for the transition to the simplified tax system. In addition, you have 30 days from the date of registration with the Federal Tax Service to submit this application. Otherwise, it will be possible to switch to the simplified tax system only from next year.

STEP 2. Selection of OKVED codes

Probably, you have already decided on the type of your activity, OKVED codes are used to describe it, they are mandatory and will be indicated both during registration and when reporting to the tax office.

First you need to decide on the main activity, its code will be the main one, then you should select additional codes for those activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application for opening an IP

The next step you will need to fill out an application in the form P21001, detailed instructions, disassembled by example, and the form can be downloaded from our website.

It is worth noting an important detail when applying:

• If you submit it personally, then it is signed only in the presence of the employee of the Federal Tax Service to whom you provide the document.
• If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of the state fee

The next stage, before registering an individual entrepreneur in the tax office, is the payment of the state fee, which currently amounts to 800 rubles.

Payment can be made in two ways, depending on which one you prefer:

• Pay a receipt at Sberbank or any other credit institution that makes this payment.
• Pay on the FTS website.

STEP 5. Transition to a simplified taxation system

Once again, we note that when registering, an entrepreneur will automatically apply the general system (OSNO).

The transition to simplified taxation (STS) is carried out according to the relevant application:

• It can also be submitted within 30 days from the date of registration. Otherwise, the transition to the simplified tax system can be carried out from next year, and the application is submitted from October 1 to December 31.
• The transition to UTII is carried out by means of an application for organizations and for. This can be done within 5 days after the start of the activity corresponding to the taxation system.
• The transition to the ESHN is carried out by. You can only do this once a year.
• must be provided 10 working days before the application of this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an IP:

1. Application for state registration as an entrepreneur (form P21001) - provided in one copy. Sewing is not required for personal submission. In 2 copies, only “sheet B” is printed, it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
2. Copy of all pages of the passport.
3. Receipt of paid state duty (800 rubles).
4. When switching to a simplified application, a corresponding application is attached.
5. A copy of the TIN, if this number is not available, then it will be automatically assigned.

In the tax office to which you will submit the documents, you should clarify whether it is necessary to staple the application in the form P21001 and copies of the pages of the passport. Some tax authorities require it, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be assigned a date for receiving certificates. Since 2016, the registration period has been 3 business days, previously this period was 5 days. Next, you will need to obtain evidence. You do not need to carry out other actions in the tax office.

STEP 7. Receipt of documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

1. - proof that you are an individual entrepreneur.
2. Extract from the USRIP on 4 sheets (extract from the unified state register of IP).
3. Notification that you as an individual persons are registered with the tax authorities.
4. Statistics codes from Rosstat, further required in the work.
5. Notification of registration as a payer of insurance premiums in the FIU. With this code, you will make annual IP payments for yourself (fixed payments).

STEP 8. Registration of IP in funds

If you are going to carry out activities on your own, without involving employees, then you can skip this paragraph, but if you have at least 1 employee, then you will need to carry out, read more about this in our article. Note that if you miss the deadlines established by law, you may be fined.

Actions after registration

Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.

Using a cash register (abbreviated as KKM or KKT):

• When providing services to the public (individuals), regardless of the taxation system, you can use strict reporting forms (SRF) instead of cash registers. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, however, if you make settlements with organizations, then you will not do without cash registers. At the same time, it is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
• When working on a patent or UTII, the use of cash registers is also not necessary, while instead of a cash register check, a BSO, a receipt or a sales receipt can be issued.
• Notaries and lawyers are allowed to work without the use of cash registers.
• Also, on any taxation system, there is a certain list of activities in which you can not apply CCM.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible and appropriate. .

Checking account

IP accounting management

Finally, you will need to decide on the . After all, you can manage personally, invite an incoming accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Table of expenses for registration of IP

Possible reasons for denial of registration

There are cases when tax authorities may refuse to register as an individual entrepreneur:

• The presence of typos in the documents and the provision of incorrect data.
• Not all of the required documents were provided.
• The documents were submitted to the wrong tax authority.
• A ban on doing business was imposed on an individual and its term has not yet expired.
• Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since then.

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:

1. Application form P21001.
2. Receipt of payment of state duty for 800 rubles.
3. TIN (individual taxpayer number)
4. 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, you pay a state duty 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:

1. Classical or general system of taxation (OSNO)
2. Simplified taxation system ("Simplified")
3. 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.

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

Opening an IP is a good chance for self-realization

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

What documents are issued by the tax office?

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

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

• EGRIP is an extract from the state register;
• Document on registration with the tax office;
• OGRNIP - certificate of state registration as an individual entrepreneur.

In addition, you can immediately contact the Pension Fund and TFOMS and issue registration documents and notification of the assignment of the selected codes there. If suddenly the tax authority does not give you one, then you will have to go to all these authorities and re-collect a complete list of the necessary documents.

As soon as you have received the documents in your hands, you can start working as an individual entrepreneur, within the framework that you indicated in the documents. Very rarely, but sometimes it happens that the tax office refuses to register you as an individual entrepreneur.

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

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

The fee is very small

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

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

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

What other costs can there be: for example, you wanted, as an entrepreneur, to have a current account and a seal of your company, although this is not at all necessary for an individual entrepreneur. In this case, you need to spend plus 1,000 rubles to open a current account and about 500 rubles to make your company's seal.

How to open a legal entity or individual entrepreneur? What documents must be submitted to the tax authority? What is the fee for starting a business? Who is more inspected by government oversight bodies? These and many other questions are answered by a legal advisor:

Any resident of the Russian Federation who has reached the age of 18 can register as an individual entrepreneur. Minors from 14 to 18 years old can also do this, but only with the consent of their parents, and, in this case, they will need additional documents.

2. What documents are needed for registration of IP?

• original passport (notarized copies of all pages of the passport if you are applying by mail or through a representative);
• copies of all pages of the passport;
• Please note: if you are applying in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is put in the presence of a tax inspector when submitting documents or in the presence of a notary."> completed application for state registration of an individual as an individual entrepreneur (form No. Р21001);
• a receipt for payment of the state duty (using the service on the website of the Federal Tax Service, you can generate a receipt for its payment at any bank or pay online);
• a notarized power of attorney for a representative (if you submit documents through a representative);
• For an applicant aged 14 to 18, one of the following documents is additionally required:
  • notarized consent of parents (legal representatives) to carry out entrepreneurial activities by a person registered as an individual entrepreneur;
  • a copy of the marriage certificate by the person registered as an individual entrepreneur;
  • a copy of the decision of the guardianship and guardianship authority or a copy of the court decision declaring a person registered as an individual entrepreneur as fully capable.
  "> additional documents if a minor between the ages of 14 and 18 is registered as an individual entrepreneur.

3. Where can I submit documents?

You can register as an individual entrepreneur only at the place of residence of an individual. Thus, only those who have permanent registration can do this in Moscow. You can apply:

• personally or through a representative to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the website of the Federal Tax Service;
• online using a special service on the website of the Federal Tax Service. In this case, you will need a qualified;
• by mail with a declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, house 3, building 2, Interdistrict Federal Tax Service of Russia No. 46 for the city of Moscow. Within the territory of Moscow, documents can also be sent and received via DHL Express and Pony Express.

If you are registered at the place of residence in the Central, Southwestern or Northeastern administrative districts, an application for registration of an individual entrepreneur can also be submitted at the My Documents public services center:

• residents of the Basmanny district - in the center of public services "My Documents" of the Basmanny district at the address: Tsentrosoyuzny lane, house 13, building 3;
• residents of all districts of the Central Administrative District (including Basmanny) - in the center of public services "My Documents" of district significance in the Central Administrative District at the address: Presnenskaya embankment, house 2, shopping and entertainment complex "Afimall City";
• residents of the SWAD - in the center of public services "My Documents" of district significance in the SWAD at the address: Novoyasenevsky Prospect, Building 1, shopping and entertainment center "Spektr";
• residents of the North-East Administrative District - in the center of public services "My Documents" of urban significance at the address: Mira Avenue, house 119, building 71, pavilion of the All-Russian Exhibition Center No. 71.

4. When will the documents be ready?

The term for consideration of the application is 3 working days. You can find out if the documents are ready at the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 or online using a special service on the website of the Federal Tax Service.

You can receive ready-made documents by e-mail, by paper letter by mail, as well as at Inspectorate No. 46 (in person or through a representative) - depending on which method you indicated when submitting the application.

Note! Certificates of registration of individual entrepreneurs from January 1, 2017 are not issued. Upon registration, you will receive a record sheet from the Unified State Register of Individual Entrepreneurs (EGRIP) and a notice of registration of an individual with a tax authority.

5. How to restore a certificate of registration of IP?

From January 1, 2017, certificates of registration of individual entrepreneurs are not issued. The Unified State Register of Individual Entrepreneurs is maintained in electronic form. You can only get the USRIP record sheet:

• in electronic form (registration is required on the website of the Federal Tax Service);
• on paper.

Providing EGRIP information online is free. To obtain an EGRIP entry sheet on paper, you will need to pay a state duty, as well as submit the following documents:

• identity document;
• written request (drawn up in any form);
• a receipt for payment of the state duty (using the service on the website of the Federal Tax Service, you can generate a receipt for its payment at any bank or pay online).

You can submit documents:

• to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the website of the Federal Tax Service;

6. Do I need to inform the tax office about changes in personal registration data?

If you have changed your surname, registration at the place of residence, passport, then you do not need to report this to the tax office. If it is necessary to change other data in the register (for example, you stopped doing one type of economic activity and started doing another), then you need to report this to the tax office. Documents must be submitted within three working days from the date of change of information.

To make changes you will need:

• an application for amendments to the information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs (form No. Р24001);
• copies of documents on the basis of which changes will be made.

Documents can be submitted:

• personally or through a representative by a notarized power of attorney to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the website of the Federal Tax Service;
• by mail with a declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, house 3, building 2, Interdistrict Federal Tax Service of Russia No. 46 for the city of Moscow. (within Moscow, documents can also be sent and received via DHL Express and Pony Express);