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To start your individual entrepreneurial activity you need to register first. Registration takes place at the place of residence of the future businessman. Let's figure out how registration affects registration and whether it is possible to open an individual entrepreneur in another city without a residence permit.

Place of residence: how to determine it

A future entrepreneur can register as an individual entrepreneur at his place of residence. The Civil Code determines that the place of residence of a citizen is the address at which the individual is registered. The rules for such registration are established by Decree of the Government of the Russian Federation of July 17, 1995 N 713.

It should be noted that an individual can live:

• at the place of stay;
• at the place of residence.

As you can see, in both cases, the procedure for registering a place of residence is underway.

Registration of IP by temporary registration

• place of stay;
• registration at the place of residence for a limited period (mark in the passport on temporary registration).

In both cases, an individual goes through the state procedure for registering his place of residence. Many future businessmen are confused by the phrase in the law that the registration of an individual entrepreneur can take place at his place of residence, since they believe that the place of residence cannot apply to this definition. However, as can be seen from the analysis of the legislation, the main condition for any place of residence to be considered legal for the registration of an individual entrepreneur is to go through the registration procedure. This may include, among other things, registration at the place of stay, and registration for a limited period (temporary registration).

So, for example, a citizen, not having a permanent place of residence in the Russian Federation, can register in Russia as an individual entrepreneur. To do this, you need to obtain a document confirming the address of the place of residence in the Russian Federation (question 14.2.05.65 in Appendix N 1 to the Letter of the Federal Tax Service of Russia dated 31.01.2014 N SA-4-14/1645@).

Is it possible to open a sole proprietorship without a residence permit?

Unlike a legal entity, an entrepreneur does not have a legal address. Therefore, one of the mandatory requirements for registration as an individual entrepreneur is registration at the place of his residence. Without a stamp in the passport on registration (without a residence permit) or a certificate of residence, it is impossible to go through the registration procedure for engaging in individual entrepreneurial activity.

IP registration change

Circumstances may arise in which an entrepreneur changes his place of residence and, accordingly, his place of registration changes. Does the entrepreneur need to notify the tax office in this case or go through the re-registration procedure?

From July 1, 2011, individual businessmen were exempted from the obligation to notify the registration authority about changes in their passport, including a change in registration. Now, in the event of a change in the place of residence, state structures independently forward all this information: the body that registers the place of residence sends the information to the tax authorities, and the tax authorities make appropriate changes to state registers and forward the case to the inter-district INFS of Russia.

Re-registration of IP when changing residence is not required.

But the entrepreneur should keep in mind that the procedure for changing information does not take place in one day.

Registration of individual entrepreneurs in the tax office at a new address is carried out on the basis of information received from the inspection at the old place of residence. The date of registration of an individual entrepreneur in the tax office at the place of residence and the change of information in the register is the date of making such entries in state registers.

Consequently, in the event of a change in the place of residence of a businessman until an entry is made in the USRIP on deregistration at the old address, the IP is registered with the same tax office. All official letters from government agencies will come to the old address, including the decision to conduct an audit (exit tax). Therefore, it is worth taking care that the correspondence is received by a trustee for some time.

How to open an IP in another city? Modern system legislative acts in relation to small business is constantly being improved. This is due to the desire of the state to improve the conditions for starting a business. Registration of novice businessmen is carried out at the place of their registration, this becomes the address for sending and receiving correspondence.

But is it possible to register an IP in another city? Do I need temporary registration? What should citizens who do not have a residence permit do? What difficulties are to be faced?

Who can open an IP in another city?

Opening an IP by a person with temporary registration is accompanied by a number of difficulties. It's all about the laws.

A temporary residence permit can be obtained by a foreign citizen, as well as a person who has moved to permanent place residence from another region of the country. Russian citizens receive a stamp in their passport, and a separate document will be prepared for a foreigner. It should be taken into account that a residence permit gives the possibility of indefinite residence in Russia.

The current Russian legislation does not imply a ban on doing business in neighboring cities and regions. Therefore, citizens can open an individual entrepreneur in their hometown, and conduct business in another, this is not prohibited. You can use this if you wish. But what if you return to hometown do not want to, but do you need to do business?

To open an individual entrepreneur in another city, you need to correctly collect the entire package of documents. There are no special conditions when applying for registration of IP from citizens without a local residence permit. For registration you will need standard documents. First of all, you need to draw up an application for registration of an individual entrepreneur in the local authority of the Federal Tax Service. The application form is strict, called P21001, you can take it from the tax website or get a sample at the local office. Then you need to prepare an application for the appointment of a tax system.

The most popular are simplified and patent. Each has its pros and cons, this should be considered in advance. The application is prepared in two copies, one remains with the tax inspector, the second is sent by mail to the entrepreneur. The state duty today is 800 rubles, it must be paid and the document must be submitted to the tax office along with the entire set. As a rule, duties are paid at any branch of Sberbank of Russia, which is very convenient.

The set of documents required for registering an individual entrepreneur in another city requires the original passport and a photocopy of all its pages. An important clarification: when sending documents by mail, the pages of photocopies of the passport must be stitched and notarized. The package also includes the original and a copy of the TIN. If you do not have one, then you can get a taxpayer identification code during registration of an individual entrepreneur. This is a separate procedure, not related to registration, and will slightly delay the process of obtaining a certificate, by about a week.

An entrepreneur who registers in the city with a temporary residence permit may be faced with the need to provide a document on the absence of a criminal record. But this will not necessarily happen in your case, such a request requires special conditions and a requirement of the legislative system.

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Registration of IP in another city by foreign citizens

If the registration of an individual entrepreneur in another city is carried out by a foreigner, and an individual entrepreneur is allowed to use a temporary residence permit for 3 years, a problem may arise.

This is due to the requirement to register at the actual place of residence. In such cases, the foreigner will have to visit the internal affairs bodies every year and renew the registration.

You cannot change your place of residence on your own, for this a punitive measure is imposed in the form of deprivation of the right to temporary registration.

It is impossible to open an individual entrepreneur in another city without a residence permit. For example, if you are registered in Voronezh, and you want to do business in Moscow, you will need to register in Moscow, otherwise your IP will not be registered. A novice businessman also cannot open a branch or representative office, because he is not in the status of a legal entity.

Registration at the place of residence is mandatory, and registration with the local tax office depends on the taxation system chosen when creating an individual entrepreneur.

Those wishing to open an IP in another city should familiarize themselves in detail with Federal Law No. 129, which specifies the requirements and rules.

Schematically, everything looks like this: you need to get a residence permit and a residence permit, a temporary residence permit. With such papers you need to go to the local tax office. At the same time, personal presence is not necessary, you can send documents in advance by regular mail or by e-mail, if this is allowed by the branch you are applying to.

Documents can be submitted by your representative if necessary. When sending by mail, all documents will have to be notarized and make sure that they are correctly drawn up. Otherwise, they will be returned to you after a while with a corresponding mark of unsuitability. This also applies to the application for a taxation system.

If your business activity is carried out in the city where you are not registered as an individual entrepreneur, it is advisable to have a current account in this city. This will help simplify the insurance payment process. With an existing current account in the city where the business is taking place, you can conduct cash transactions with partners on large sums, it won't cause problems.

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Principles of opening an IP in another city

The question of the need for printing for individual entrepreneurs is at the discretion of the entrepreneur. Legally, no one is obliged to require its presence, but for convenience it is better to have it anyway.

It is especially useful if you want to open an IP in another city. For many partners and organizations, having a blue seal is a must.

If your IP is already open, and in order to expand or, if necessary, you decide to transfer business processes to another city, then you do not need to change the registration data in the documents. You can exist as an individual entrepreneur in Moscow, and conduct business activities in Sochi. Such processes are described in the Civil Code, in the section on state registration legal entities and IP all the nuances are reflected.

But the region of actual activity has no influence on the system for filing reports, taxes and payments to funds. If in the region where you actually work, interest rates are lower, then you will still pay taxes at the rates established for the city of registration.

It is known that the registration of an individual as an individual entrepreneur takes place at the place of his residence. By the same principle, it is necessary to register with extra-budgetary funds - the PFR and the FSS. If an entrepreneur conducts activities where he is registered, then there are no questions about where to submit reports and pay taxes. But what if the individual entrepreneur is considering the possibility of doing business in another region?

Unlike organizations, an individual entrepreneur does not create and does not register separate subdivisions (branches and representative offices), but in some cases he will also need to additionally register at a new place of business.

The need to register at the place of business depends on the tax regime

Recall that an individual entrepreneur can operate under one of the five tax regimes existing in the Russian Federation:

• General System of Taxation (DOS)
• Simplified taxation system (STS)
• Unified Agricultural Tax (ESKhN)
• Single tax on imputed income (UTII)
• patent system taxation (PSN)

If new business it is supposed to be carried out on a simplified general mode or agricultural tax, then there is no need to register in the territorial tax office at the place of activity. As for UTII and the patent, they are under the jurisdiction of local authorities, have their own regional characteristics, and it will be necessary to register at the place of activity.

IP activities in another region on DOS, USN or ESHN

In these cases, the entrepreneur pays taxes and advance payments at the place of his residence, and tax reporting is also submitted here. In relation to its employees, the IP acts as a tax agent, withholding personal income tax from them, and as an insurer, paying insurance premiums. They transfer personal income tax and insurance premiums and submit reports on employees also in the region where the entrepreneur is registered as an individual entrepreneur, and it does not matter where his employees actually live and work. There is an indication of this in paragraph 7 of Art. 226, paragraph 2 of Art. 230 of the Tax Code of the Russian Federation and paragraph 9 of Art. 15 FZ No. 212.

The new business will work on UTII

Paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation obliges individual entrepreneurs who wish to apply UTII to register at the place of business. In the event that an entrepreneur decides to apply this regime at the place of residence, he will have to submit an application and register as a UTII payer, even if he has already been registered as an individual entrepreneur in his inspection. Accordingly, if activities on UTII are carried out in a new region, then it will be necessary to register with the tax office in this region (Article 346.32 of the Tax Code of the Russian Federation).

An exception to this rule are UTII payers who provide motor transport transportation services and advertising placement services on transport, as well as those engaged in delivery or peddling retail. Such entrepreneurs are registered for UTII only in the tax office at the place of residence. It is necessary to submit a quarterly UTII declaration and pay an imputed tax at the place of actual activity, which may coincide with the place of residence.

For employees, they are paid to off-budget funds at the place of residence of the entrepreneur, but with the transfer of personal income tax for employees engaged in imputed activities, the situation is different.

According to paragraph 7 of Art. 226 of the Tax Code of the Russian Federation, the tax agent (which he is) performs his duties at the place of his registration. An entrepreneur on UTII, who does not work in his region, is registered with various tax inspectorates - as a person registered as an individual entrepreneur, and as a payer of imputed income. The Ministry of Finance believes that in this case it will be necessary to transfer personal income tax for employees employed on an imputed basis, and it will be necessary to submit information about their income at the place of registration as a UTII payer (Letter of the Ministry of Finance of January 21, 2013 No. 03-04-05 / 3-47 ).

Sole proprietor acquires a patent

A patent is valid only on the territory of the subject of the Russian Federation that is indicated in it, but an individual entrepreneur can obtain patents in other regions without restrictions (Article 346.45 of the Tax Code of the Russian Federation).

In the region where the IP is not registered at the place of residence, it is necessary to submit an application to any tax office of this region, which will register it within five days. They pay for the patent in the same place - at the place of tax registration. As for the tax return, it is not handed over to the PSN. If there are several patents, different regions, then for each of them it is necessary to register with the inspection at the place of activity.

With personal income tax, the situation is the same as for UTII - if an individual entrepreneur works in different regions, then this tax is transferred to the budget of that subject Russian Federation where the patent is valid (Letter of the Ministry of Finance dated November 1, 2013 No. 0304-05 / 46788). Insurance premiums from payments to employees and reporting on them is made at the place of residence of the entrepreneur, regardless of where the patent was issued.

An individual entrepreneur starts a business in another region - registration, taxes, reporting updated: March 23, 2018 by: All for IP

Opening a new outlet Catering or something similar in another region, an individual entrepreneur can. And it will not necessarily be the same as the individual entrepreneur used earlier. Therefore, we propose to consider various situations and understand everything in detail.

The new business will operate on a general basis

So, in relation to the new business, the general taxation system will be applied. This is possible when everything is conducted on the general taxation regime. Or, for example, in one's own region an individual entrepreneur pays a single tax on imputed income, while such a special tax regime has not been introduced in a new region.

Do I need to register

This is the first question that arises when expanding activities. Is it relevant for individual entrepreneurs, whose activities are taxed in accordance with the general regime? No, and here's why.

By general rule registration of an individual entrepreneur is carried out at the place of his residence (clauses 1 and 3 of article 83 of the Tax Code of the Russian Federation). This rule also applies in this situation. Thus, if your activity in the new region will work on a general basis, you do not need to register with the tax office at the place of its implementation.

The answer to this question follows from the previous one. Since you do not need to register with another tax office, then an individual entrepreneur should pay taxes on income from a new direction using the same details. That is, personal income tax from all your income, he will pay at the place of residence.

The same is true for income tax returns. An individual entrepreneur must submit a declaration in the form 3-NDFL (the form was approved by order of the Federal Tax Service of Russia dated November 10, 2011 No. and carried out in another region. Note that starting new book accounting for income and expenses and business transactions for activities in the new region is also not necessary.

However, there is one caveat. If, as a result of expanding activities, income increases by more than 50%, an individual entrepreneur will also need to submit a declaration to his tax office indicating the planned amount of income for 2014 (clause 10, article 227 of the Tax Code of the Russian Federation). In this case, the tax office will recalculate the amount of advance payments for personal income tax. Recall that a declaration indicating the estimated amount of income is submitted in the form 4-NDFL, approved by order of the Federal Tax Service of Russia dated December 27, 2010 No. ММВ-7-3 / 768@.

New business will be subject to UAT

Suppose that an individual entrepreneur who is an agricultural producer and pays the UAT, expands his business by transferring part of it to another region. And income from activities in the new region will also be subject to UAT.

Note that it is important here to continue to comply with the restriction given in paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation. That is, for further application It is important for an individual entrepreneur to pay at least 70% of the income from the sale of agricultural products in the total amount of income.

Do I need to register

As with the general taxation regime, a general rule applies to individual entrepreneurs paying unified agricultural tax. Individual entrepreneurs must be registered with the tax office at the place of residence (clauses 1 and 3 of article 83 of the Tax Code of the Russian Federation). Accordingly, it is not necessary for individual entrepreneurs who are UAT payers to additionally register with the new tax office in another region.

Where to pay taxes and submit reports

The UAT is paid at the place of residence of an individual entrepreneur (clause 4, article 346.9 of the Tax Code of the Russian Federation). It does not matter where exactly the income from which it is paid was received.

The same is true for tax returns. The tax declaration for the UAT is submitted to the tax office at the place of residence of an individual entrepreneur (subparagraph 2, paragraph 1, article 346.10 of the Tax Code of the Russian Federation). And it reflects all income and expenses, including those received (carried out) in other regions. Accordingly, the Book of Accounts is also kept the same - for all business transactions.

Note! Individual entrepreneurs cannot have separate subdivisions
Often entrepreneurs are interested in this issue. Do they need to register separate subdivision if they started operations in another region? Should an entrepreneur notify the tax office about his separate subdivision if he has created stationary jobs in a new region? The answer is negative. Based on the provisions of paragraph 1 of Article 11 of the Tax Code of the Russian Federation, a separate subdivision can be exclusively with the organization. And individual entrepreneurs do not have divisions.

New business works on USN

The situation when a business in a new region will work on a “simplified system” is possible if an individual entrepreneur has previously applied for a transition to a simplified system.

Do I need to register

As in previous cases, register with the tax office at the place of jurisdiction new activity no need. Individual entrepreneurs must be registered with the inspectorate at the place of residence - this rule also applies if the simplified taxation system is applied.

Where to pay taxes and submit reports

With taxes and reporting, "simplifiers" working in another region will also not have any difficulties. The payment of tax under the simplified system is made at the place of residence of an individual entrepreneur (clause 6 of article 346.21 of the Tax Code of the Russian Federation). And this applies to tax on the simplified tax system, paid on all income, including those received in another region.

Individual entrepreneurs must also submit a tax return under the simplified tax system at the end of the tax period to the tax office at the place of residence (clause 1 of article 346.23 of the Tax Code of the Russian Federation). And also it should indicate all income, regardless of the region in which they were received.

You do not need to start a new Book of Income and Expenses for activities in another region. Record all indicators in the same Book of Accounts.

Example 1. Individual entrepreneur A.P. Kirpichev uses the simplified tax system and is engaged in food retailing. The merchant is registered in Moscow. In December 2013, the entrepreneur opened another store in Shchelkovo, Moscow Region. What are the tax consequences if an individual entrepreneur would also like to apply the simplified tax system for a new store?

If an individual entrepreneur does not want to apply the taxation system in the form of UTII in relation to a store in Shchelkovo, but prefers a simplified system, then he does not need to register with the tax office in Shchelkovo. It is enough to be registered with the tax office at the place of residence - in Moscow.

Tax under the simplified tax system on all income, including from a store in Shchelkovo, an individual entrepreneur must transfer according to the details of the Moscow tax office. And it is also necessary for an individual entrepreneur to report on tax under the simplified tax system on all income at the tax office in Moscow.

New business is transferred to the payment of UTII

Now the situation is different - an individual entrepreneur started a business in a new region and decided to pay UTII in relation to him. Recall that not all business is transferred to the taxation system in the form of UTII, but only certain types activities, so this tax regime is allowed to be combined with others.

Do I need to register

According to paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation, individual entrepreneurs who have expressed a desire to apply the taxation system in the form of UTII must be registered at the place of business. Thus, if you started an activity in a new region and decided to pay UTII, then you will have to register with the tax office in this region.

True, from this rule there is an exception. It concerns UTII payers who provide motor transport services for transportation (subclause 5, clause 2, article 346.26 of the Tax Code of the Russian Federation), engaged in delivery or retail retail trade (subclause 7, clause 2, article 346.26 of the Tax Code of the Russian Federation) or performing advertising services with using external and internal surfaces Vehicle(signature 11, clause 2, article 346.26 of the Tax Code of the Russian Federation). These entrepreneurs also need to register as UTII payers, but only at the tax office at the place of residence (clause 2 of article 346.28 of the Tax Code of the Russian Federation).

Note that if you are already registered with the tax office for any reason, then if you start conducting “imputed” activities, you still need to register as a UTII payer. This is confirmed by the Ministry of Finance of Russia in a letter dated September 27, 2010 No. 03-02-08 / 58.

A few words about how to register as a UTII payer. Within five days from the moment you became a UTII payer, that is, you started working in a new region, you need to submit an application to the tax office. An application for registration of an individual entrepreneur as a UTII payer is submitted in the form No. UTII-2, approved by order of the Federal Tax Service of Russia dated 11.12.2012 No. ММВ-7-6 / 941@. In the application itself, indicate the full name, OGRNIP and the date of commencement of the activity in respect of which UTII will be paid. And in the annex to the application, fix the address where the new business is located, and the code of the type of activity. Codes of types of entrepreneurial activity can be found in Appendix No. 5 to the Procedure for filling out a UTII declaration, approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3 / 13@.

Where to pay taxes and submit reports

UTII is paid at the place of registration as a payer of this tax (clause 1, article 346.32 of the Tax Code of the Russian Federation). Therefore, if you have registered in a new region as a UTII payer, then you will need to transfer tax using the details of this tax office. It will be necessary to submit quarterly tax returns for UTII to the same tax office (clause 3 of article 346.32 of the Tax Code of the Russian Federation).

Example 2. Individual entrepreneur I.S. Surkov provides tailoring services. It is registered in Elektrostal, Moscow Region, and applies the general tax regime. In December 2013, an individual entrepreneur decided to open new point in Vladimir and pay UTII from income received there. Where does an individual entrepreneur need to register as a single tax payer on imputed income?

When providing household services, UTII payers must register at the place of business. Thus, an individual entrepreneur must register with the tax office in Vladimir by submitting an application there in the form No. UTII-2. He will also need to transfer the single tax to the details of the tax inspectorate in the city of Vladimir and submit a tax return for UTII to the same inspectorate.

New business is transferred to the patent system

Finally, while expanding his business in a new region, the sole proprietor decided to acquire a patent. Recall that it is possible to apply the patent taxation system if this special tax regime is introduced in the region. In addition, a patent can be obtained when carrying out the types of activities specified in paragraph 2 of Article 346.23 of the Tax Code of the Russian Federation. Wherein average population employees of an individual entrepreneur for all types of activities for the tax period should not be more than 15 (clause 5 of article 346.23 of the Tax Code of the Russian Federation).

Do I need to register

A patent is valid only on the territory of the region indicated in it (clause 1, article 346.45 of the Tax Code of the Russian Federation). However, the legislation does not prohibit an individual entrepreneur from obtaining several patents in different regions. That is, if you want to obtain a patent in the region where you are not registered, you need to submit an application to one of the tax inspectorates of this region. And any - at your choice. In this case, an application for registration is not required. According to paragraph 1 of Article 346.46 of the Tax Code of the Russian Federation, registration of an individual entrepreneur applying the patent taxation system is carried out by the tax authority to which he applied for a patent within five days. The application form for obtaining a patent No. 26.5-1 was approved by order of the Federal Tax Service of Russia dated December 14, 2012 No. ММВ-7-3/957@.

Where to pay taxes and submit reports

Everything is simple here. The patent must be paid at the place of tax registration (clause 2, article 346.51 of the Tax Code of the Russian Federation). That is, according to the details of the tax office that issued it. There is no need to submit a tax return under the patent system (Article 346.52 of the Tax Code of the Russian Federation). If you do not apply the patent system in your region, then in addition to the income related to activities on a patent, you will have to keep another Book of Accounts. The form of the Book of Accounting for Sales Income for Individual Entrepreneurs Using the Patent System was approved by Order of the Ministry of Finance of Russia No. 122n dated October 22, 2012.

How to pay payroll taxes and contributions if employees are accepted in the new region

Let's look at one more question. It can arise for any individual entrepreneur, regardless of the applicable taxation system.

If an entrepreneur hires workers, he needs to pay workers wages. At the same time, he must fulfill the duties of a tax agent for personal income tax, that is, withhold tax from the income of employees and transfer it to the budget.

In addition, from payments to individuals it is necessary to pay insurance premiums to off-budget funds.

Question: what are the details for paying personal income tax and insurance premiums and where to report if employees work in a different region from which an individual entrepreneur is registered?

We answer. If an individual entrepreneur hires workers, he must register with a branch of the Pension Fund of the Russian Federation within 30 days from the date of the conclusion of the first employment contract (clause 1, article 11 federal law dated December 15, 2001 No. 167-FZ). It is necessary to register with the FSS of the Russian Federation no later than 10 days from the date of the conclusion of the first employment contract (clause 3, part 1, article 2.3 of the Federal Law of December 29, 2006 No. 255-FZ, article 6 of the Federal Law of July 24, 1998 No. 125- FZ). Moreover, both in the Pension Fund of the Russian Federation and in the FSS of the Russian Federation, an entrepreneur needs to register with the territorial office at the place of residence.

It turns out the following situation. If you already had employees before you entered into employment contracts with individuals in the new region, no additional steps are required. You are already registered with the Pension Fund of the Russian Federation and the FSS of the Russian Federation at the place of residence. You do not need to register with the Pension Fund of the Russian Federation and the FSS of the Russian Federation at a new place of business.

If in the new region you hire the first workers, then you need to register as a payer of contributions from payments in favor of individuals in the Pension Fund of the Russian Federation and the FSS of the Russian Federation. But again, at the place of residence.

Accordingly, you will also pay insurance premiums from payments in favor of all individuals working for you at the place of residence. And you need to report to extra-budgetary funds where you are registered (clause 9, article 15 of the Federal Law of July 24, 2009 No. 212-FZ).

Note that individual entrepreneurs pay insurance premiums for themselves and report on them also at the place of residence.

As for personal income tax, then, performing the duties of a tax agent, you must transfer it to the place of your registration (clause 7, article 226 of the Tax Code of the Russian Federation). And as we found out, all individual entrepreneurs must be registered with the tax office at the place of residence. And tax agents are also required to report on the income of individuals at the place of their registration (clause 2, article 230 of the Tax Code of the Russian Federation). That is, also to the tax office at the place of residence of an individual entrepreneur.

In conclusion, we present a table in which we have brought together all of the above.

Payment of taxes and contributions by entrepreneurs when doing business in another region (not at the place of residence)

December 2013

Very often, in order to promote a business, its owner needs to open an IP in another region. At the same time, individual entrepreneurs often have questions about how exactly to carry out this procedure. In fact, there is nothing complicated in this process, but Russian law requires that the registration of a new business take place directly at the applicant's place of residence.

Nevertheless Russian citizen can conduct business in any region, regardless of where he lives or is registered. At the same time, the registration of IP in another locality however, there are some features that need to be taken into account before doing this.

How to register an IP?

According to the rules Russian legislation, a Russian citizen has the right to register as an individual entrepreneur in a branch tax service at the place of official residence.

To do this, you must provide documents that include a copy of the passport with a stamp on the place of registration, a receipt for payment of the state fee and an application written personally by the future businessman and certified by his signature. Experts recommend paying special attention to the taxation system that an individual entrepreneur can choose. It is advisable to select it before submitting papers. If the desired system is not specified in the application, the businessman will be installed OSNO by default. Working on a general regime is quite difficult and not always profitable, so most entrepreneurs try to opt for the simplified tax system or UTII.

The applicant must submit all documents to the FTS department in person or through an official representative. It is not forbidden to submit papers by mail or through an electronic service. Then a few days should pass, after which the person will officially become an individual entrepreneur. Further, he can conduct business outside his region, but it must be taken into account that not all tax systems allow such activities.

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Under what tax regime is it possible to conduct business in other regions?

If an entrepreneur is sure that he will eventually have to expand and work in different regions of the country, you must immediately choose the appropriate taxation system.

One of the most convenient options would be "simplified". It allows you to open an individual entrepreneur in other areas, but here you need to take into account that the tax rate for an entrepreneur will be the one provided for in the region at the place of registration.

When working with OSNO, the solution of accounting issues will be more complicated. However, for some entrepreneurs, this is the only option. Working for common system taxation, the businessman has full right carry out activities in other areas.

There should also be no problems with UTII if the type of activity of the individual entrepreneur falls into the list of permitted for this taxation system. But it is impossible to work with a patent in other regions. It is issued for certain time and for doing business in a particular region. Work in other areas may require the acquisition of a new patent.

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Features of doing business in different regions

An entrepreneur may need to expand his business and open branches in other areas. This is not prohibited by law, but some nuances need to be known. It is impossible to register an individual entrepreneur in another region; a citizen must pass it only at the place of official registration. Moreover, it is at the place of registration that all taxes are paid, regardless of where exactly business activities will be carried out.

Even in the case when a businessman is going to open an IP in another region, he will have to register at the place of registration not only with the tax office, but also with the Pension Fund, as well as the Social Service, if the business involves the use of a hired work force. For those individual entrepreneurs who are not going to hire employees, there is no need to separately register with the FIU, since these data are automatically sent to the fund after they are processed by tax inspectors.

In the event that an entrepreneur is registered in one locality, but is going to do business in another, he will have to draw up documents at the place of official registration. If it is not possible to personally visit the territorial office of the Federal Tax Service, a person has the right to send documents by mail. In this case, it is necessary to put in an envelope and a list of papers that were sent. In addition, you can use the electronic service, which is located on the official resource of the tax service.

To submit papers in this way, you may need scanned copies of all required documents and the presence of an electronic signature, which will be required when filling out the application.

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Tax reporting when doing business in another region

As for whether it is possible to open an IP in another region, it is allowed to do this, but you still have to pay taxes at the place of official registration.

Moreover, all tax reporting must be sent to the branch that serves businessmen in the locality where the businessman is registered.

In practice, all this is carried out very simply. Even in situations where the entrepreneur does not have the opportunity to independently visit the Federal Tax Service to submit tax reporting, he always has the option of electronic service. It is very convenient and extremely simple. Filling out declarations and other reporting documents on a computer is no different from the paper version. As for the payment of taxes, it can be made at any bank, regardless of the region in which the business is conducted. The main thing is to know the correct details.

Several features apply interest rates. In this case, the option that is provided for the region where the IP was originally registered will be used. This can be beneficial if the area of ​​business registration has lower percentages than in the region where the entrepreneur actually works.

So, an individual entrepreneur can open his own business and work in another region without any problems. Nevertheless, all registration and tax issues should be resolved exclusively at the place of official registration of a citizen. In addition, he must comply with all laws that are in force in the territory of each region.