How to open ip in a year. How to open a bank account? Application for the transition to USN

An individual entrepreneur (individual entrepreneur) is an individual who has proper registration and conducts entrepreneurial activities without registering a legal entity.

Based on Article 23, part one of the Civil Code of the Russian Federation, any capable citizen of Russia or another country has the right to conduct his own entrepreneurial activity in Russia.

Why open an IP at all?

Registration of an individual entrepreneur entails avoiding personal income taxes (PIT), reducing payments to the PFR (Pension Fund of the Russian Federation) and the FSS (Social Insurance Fund). On the other hand, the official registration of IP opens up more opportunities for you in cooperation with various firms and companies that prefer, interacting with your organization, transfer money to settlement accounts by bank transfer, and then write it off as expenses.

At the very start of a career, it may be enough to work even without official registration, when you are not yet cooperating with large companies. But then you have to face the problems of limited capacity and the reluctance of large organizations to work with your firm - no one wants to work with illegal clients.

It is for this that you need to open an IP and go on a “big voyage”. As a result of official registration, you will be able to reach a new level, and you will have the opportunity to earn more.

What do you need to open a sole proprietorship in 2019?

Before you start collecting paperwork for registration, it will be useful for you to familiarize yourself with the following points:

• You must have a taxpayer identification number (TIN). If at the moment you do not have it, it is possible to apply for it. You can do this both along with the submission of the entire package of documents for registering an individual entrepreneur, or in advance. Only in the first case, the registration will take much more time instead of the required 5 working days.
• You should decide in advance on the most suitable taxation system for you.
• You will need to decide on the types of activities that you will be engaged in (OKVED codes). They must be specified when registering individual entrepreneurship. The code that you write first is considered first. It will determine the amount of the insurance rate of the Social Insurance Fund (FSS).

Next, we consider in more detail the second and third points from the above list.

Choosing a taxation system and OKVED codes

Let's start with the systems that determine the amount of duty paid to the state. All payments that are assigned to individual entrepreneurs are divided into 4 sections. This:

• a fixed fee that is paid to extra-budgetary funds “for oneself” (in 2019 it is 36,338 rubles, and if his income exceeds 300,000 rubles, then an additional 1% of the amount of income exceeding 300 thousand);
• established payment made to off-budget funds, which is deducted from the wages of workers (the entrepreneur must exclude 13% of a person's income working for him);
• additional taxes that are assigned in accordance with the type of activity;
• taxes assigned depending on the system of taxation you specify.

There are several payments of the latter type:

• General system of taxation.
• Special modes, which in turn are divided into:
  • simplified taxation system (STS);
  • single agricultural tax (UST);
  • single tax on imputed income (UTII);
  • the system of taxation in the implementation of production sharing agreements.

Each of them has its own characteristics and criteria by which the amount of payment is determined.

As for OKVED codes, first you need to figure out what they are.

OKVED codes or the All-Russian classifier of types of economic activity are codes with encrypted and classified all types of activities that can be used if you have your own business.

When registering an IP, it is better to immediately decide what exactly you want to do and indicate not one, but several codes. Although, on the other hand, too many of them can lead to certain problems and confusion in the numbers. From the choice of the main activity, i.e. The amount of the mandatory insurance rate depends on the first code specified during registration.

It must be borne in mind that you can only engage in the type of activity indicated during registration, and each of the types of activity has its own taxation system. They may differ depending on the region in which you will be registering.

Required documents

If you still decide to register your own business, for this you will need a certain set of papers. It looks like this:

• Passport.
• Stitched photocopy of each page of the passport. You will need it to send a set of documentation by mail.
• A receipt certifying the payment of the state fee for the registration of IP.
• A copy of the taxpayer identification number (TIN) certificate, if available.
• Application for registration of an individual as an individual entrepreneur in the form P21001. If the situation is such that the one who signed this paper for some reason is not able to bring the papers in person, it is necessary to certify them with a notary to certify the signature of the applicant (1 copy).
• Application for the use of the simplified taxation system (STS) in the form No. 26.2-1 (2 copies).

After submitting the documents, you must receive a receipt for their receipt and one of the copies of the transition to a simplified tax system. When submitting documents electronically from January 1, 2019, the state duty is not paid.

We write and submit an application to the tax office

The application for registration consists of five pages. In it you need to specify your Full name, contact details (phone number and e-mail), passport details, OKVED and TIN codes. It must be filled out in block letters and legibly, so that there are no problems in the future.

How much does it cost?

When self-registering oneself as an individual entrepreneur, the amount of expenses is only 800 rubles. It is in this volume that you need to pay the state duty at the nearest branch of Sberbank of Russia to you. A receipt confirming this must be submitted along with all other documents.

Also, when going to a lawyer in order to certify your application, you will have to leave about 350 rubles more there. At the same time, he will check your document for errors so that they do not interfere with your registration as an individual entrepreneur.

What documents do you need to issue after registration?

The time for which the registration of an individual entrepreneur takes place may differ depending on the region where you will do this. But, in general, this procedure takes five working days. The date of issue of the papers will be written on the receipt that you will receive when submitting the package of documents. In the event that you are unable to pick them up in person, they will be mailed to you.

Upon completion of registration, you will receive the following documents:

• Certificate of state registration of an individual as an individual entrepreneur (OGRNIP).
• Evidence that you, as an individual, have been registered with a tax authority.
• Extract from the Unified State Register of Individual Entrepreneurs (EGRIP) (1-4 pages).
• Certificate that you, as an individual, were registered with the Pension Fund of the Russian Federation at the place of registration.
• Notification that you have been assigned statistics codes from Rosstat.

After that, you need to make copies of all the documents you received and then give them to the tax inspector.

Registration in other institutions

It may happen that you will not be given some of the above papers. To receive them, the tax office will send information that you were registered as an individual entrepreneur to the Pension Fund of the Russian Federation. The FIU, in turn, will have to send you a certificate of registration by mail.

If this did not happen, you will have to contact them yourself, having with you the IP Registration Certificate (original and photocopy), taxpayer identification number and pension certificate.

What to do then?

After receiving all the documents that indicate that you have every right to engage in business activities, the only main rule to remember is that you are now required to pay taxes, keep documentation and records.

In order to be able to carry out non-cash payments, it will be necessary open a checking account. It will also be needed in case of concluding contracts for an amount that exceeds 100,000 rubles with other individual entrepreneurs.

To open a current account and certify your documents, you will need own seal. Thus, if you have made a seal for yourself, then with further work, one signature will no longer be enough to certify the document.

In the event that your activity involves paying for services using cash or bank cards, you will need a cash register. Although there are exceptions related to the chosen taxation system and some trading conditions.

Why can registration be denied?

The reasons why they may refuse to register you may be different. Below are the main reasons why this can happen:

• If you entered incorrect data, made mistakes or typos when filling out documents.
• If you submitted incorrect documents, or if they were not complete.
• When you submitted your documents to the wrong place.
• If you have been declared bankrupt and less than a year has passed since then.
• If a verdict was put forward to ban business activities, and its validity period has not yet expired.

As you can see, registering yourself as an individual entrepreneur is not difficult. The main thing is to follow the instructions above, and you will succeed.

If we compare the design of IP independently and through an intermediary, then each of the options has its own advantages and disadvantages. Self-registration takes a little longer to collect the proper documents and complete them, although your costs will be negligible. Making an IP with the help of an intermediary, on the contrary, takes less time, but you will need to pay him for the work. Thus, the amount you spend will increase significantly. So, the choice is yours.

Changes for 2019

Registration as an individual entrepreneur does not involve major changes. The main ones will be related to the toughening of responsibility for the commission of certain violations:

• In particular, if the registration authority doubts the reliability of the data provided by the entrepreneur, he will be able to stop the registration process for a period no more than 30 days.
• Persons who have violated the law in their previously organized entrepreneurial activities may be denied registration.
• Administrative penalties will become tougher: for example, the first time you provide incorrect information, the fine varies from 5,000 to 10,000 rubles.
• Administrative responsibility is also toughened upon registration with the use of nominees. Moreover, now it is enough to have a statement from a dummy director in order to prove the unlawfulness of the actions taken.

To generate documents for the registration of IP, you can use the free online service directly on our website. With its help, you will be able to draw up a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of IP. With its help, you will get the most complete picture of how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Choose a method of registering an IP

There are two ways to open an IP:

1. Self-registration of IP. A fairly easy procedure, which consists in preparing a few simple documents. In addition, aspiring entrepreneurs will gain valuable experience in interacting with tax officials.
2. Paid registration of IP through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of state registration of IP on their own.

How much does it cost to open a sole proprietorship

Register your own IP

Note: part of the above expenses can be returned if you are registered with the employment center as unemployed.

Paid to open an IP through a specialized company

The cost of paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or carried out for an additional fee.

Comparison of independent and paid registration of IP

Registration method	Advantages	Flaws
Self-registration of IP	Useful experience in preparing documents and communicating with government authorities. Saving money on paid services of law firms.	Possible denial of registration due to errors in the prepared documents. As a result - loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.
Paid registration of IP through a law firm	The registrar bears the risk of refusal to register. Preparation, submission and acceptance of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will be poorly versed in the IP registration procedure.

2. We select OKVED activity codes

Before preparing the documents, it is necessary to select from the OKVED directory the codes of the types of activities that you are supposed to be engaged in after registering the IP.

In practice, OKVED codes are usually chosen with a margin. Even if you are not sure whether you will be engaged in this activity or not, then it should still be added to the list. By them you don't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening the IP.

Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in an application for registration of an individual entrepreneur (as many are placed on one of its sheets). At the same time, only OKVED codes consisting of at least 4 digits can be indicated in it.

One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this type of activity will bring at least 70% of income).

note, it is impossible to conduct activities without indicating the OKVED code, since it can be equated with illegal entrepreneurship.

Free consultation on IP registration

3. We prepare the necessary documents

IP registration application

An application in the form P21001 is the main document required for registration of an individual entrepreneur (download the form). You can see detailed instructions for filling out, as well as sample applications for 2019, on this page.

Be careful, at the stage of preparing documents, sign the application no need. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, registration of an individual entrepreneur is denied precisely because of errors made when filling out an application. In order not to find yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state duty for registering an individual entrepreneur, as in 2018, is 800 rubles. You can generate a receipt, as well as pay it via the Internet, using this service on the official website of the Federal Tax Service. There you can also print it in paper form and pay at any convenient branch of Sberbank.

Keep the receipt confirming the payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better to play it safe in such a situation and take the receipt with you.

Application for the transition to USN

It is very important to choose the right taxation system, since the amount of taxes paid and the number of reports to be submitted will depend on it.

Most start-up entrepreneurs are advised to apply the simplified taxation system (STS), since it can be used for almost all types of activities, and it is the easiest to understand and beneficial to use.

5. We submit documents to the tax office

The collected documents must be submitted to the registering IFTS at the place of residence of the individual entrepreneur or at the address of temporary registration if the entrepreneur does not have a permanent residence permit. You can find out the address and contact details of your tax office using this service.

If the future IP submits papers personally, he needs:

1. Submit a set of documents to the IFTS officer.
2. In the presence of an employee, sign the application for registration of IP.
3. Get a receipt confirming the delivery of documents (signed, stamped and the date when you need to come for the finished IP documents).
4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS officer (it may be required to confirm your transition to the simplified tax system).

For filing papers through a representative or sending by mail it is necessary to certify and flash at the notary an application in the form P21001 and a copy of all pages of the passport. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of attachments and notification to the address of the Federal Tax Service.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you must independently come to the tax office for ready-made documents (in 2019, the registration period for an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will also need a power of attorney.

Note: if you cannot come for the documents on the specified day, they will be sent by mail.

In case of successful registration, the inspector must issue you:

1. EGRIP record sheet (with OGRNIP number).
2. TIN certificate (if you did not have a TIN before).

In some IFTS, they can additionally immediately issue:

• Notification of registration with the Pension Fund (Pension Fund);
• Notification of the assignment of statistics codes (from Rosstat).

Necessarily check the information in the received documents. If errors are found, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.

note, from January 1, 2017, the Federal Tax Service stopped issuing an IP registration certificate in paper form. Instead, now the tax office draws up an EGRIP entry sheet in the form No. P60009, which has the same legal force as the previously issued certificate of state registration.

Note: if you plan to officially hire employees, then you no longer need to register with the FIU as an employer. Since January 1, 2017, the declarative procedure for registration has been canceled for employers-individual entrepreneurs. Registration and deregistration in the FIU can be carried out on the basis of the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and Unified State Register of Real Estate, and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11 / 1628@).

To be registered with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of hiring the first employee.

Currently, everyone is aware of who an individual entrepreneur is, but not everyone knows how to become one and what exactly needs to be done for this. Any person can become one - an individual who has the right to operate as an entrepreneur, of course, after he registers it.

So that not too many difficulties bother you, in this article we will analyze the action algorithm and clarify what the step-by-step instruction includes, how to open a sole proprietorship in 2016. All you need to do is seven actions, seven steps, climb the seven steps and become successful.

First. An individual entrepreneur is issued by the tax office at the place of residence, registration, or at the address where the person is temporarily registered. First you will need to choose how you want to register an IP. There are two of them - either you prepare the documents yourself, or the registrars do it for you. These options have both pros and cons. If you prepare the documentation yourself, you will need to fill out and submit documents to the Federal Tax Service; otherwise, they will do it for you - they will fill out the application and collect the papers. They can even submit your documents to the Federal Tax Service.

The advantages of self-training also include the fact that you will gain experience in business, and subsequently it will be much easier for you to select. In addition, you will save a lot of money without asking for help from specialists. But if you do not want to prepare the documents yourself, the registrars will take care of everything - they also guarantee a refund to pay the state duty if the Federal Tax Service refused due to their fault. They will also tell you the deadline for registering an IP in 2016. But these services are not free, and you will also need to transfer your personal documents to third parties, including a passport and so on. Remember that if you reach out to these people, you may be missing out on a significant opportunity to learn about the entrepreneurial branch. As for the cost for self-opening - a state duty in the amount of eight hundred rubles, notary expenses from a thousand rubles. Registrars charge for their services from one to four thousand rubles. There is also a state duty, plus notarial registration in the same amount as with self-opening.

Second. You need to know exactly what kind of business you will dedicate yourself to. Opening an IP on your own in 2016 will help you. The bottom line is that on one of the sheets you need to list 57 activity codes. Of course, one may not be enough, so you can take the second. However, one type of activity you need to provide as the main one, others will play the role of additional ones. As you work, you can change the content of the list, which indicates your preferences.

Third. It will be necessary to fill out, this is the most important of the documents for registering an individual entrepreneur. That is why you cannot make mistakes in these papers, otherwise the tax office may refuse you. You do not need to put your signature on your own, this must be done when there is a tax inspector or a notary next to you. If you are not submitting the documentation in person, then indicate the details of the authorized person.

Fourth. Our detailed step by step guide recommends the following: . As already mentioned, its size is eight hundred rubles. This can be done in several ways. Firstly, this is filling out a form, for this you will need information about the details of the registration authority in the tax office or on the website of the Federal Tax Service. Secondly, you can resort to the help of the service of the Federal Tax Service. They will help you generate an invoice.

Fifth. In order for your business to be successful, you need to decide on the tax system as early as possible. The most convenient -. You can apply only until the thirty-day period has expired from the date of opening your IP. But you can do even easier - submit it along with all the documentation.

Sixth. In the event that you want to open an IP on your own in 2016, you will need the following necessary documents. Application for registration of form P21001 in one copy. Receipt of payment of the state duty, a copy of the passport - also in one copy. And a notification of the transition to the simplified tax system, in two copies. Those who do not have citizenship will need copies of TRP or permanent residence documents, as well as a notarized translation of a foreign passport - all in one copy. The FTS service will tell you which tax office you need. When you submit your documents, you will be given a special receipt stating that your application has been accepted.

Seventh. Be sure to note that in 2016 maximum three working days must pass since you submit the documents. You need to come on the appointed day for the documents along with a receipt and a notarized power of attorney, if the receipt goes with it. You will receive a certificate that the IP is registered, that the IP is registered with the tax authority. As well as the USRIP record sheet. After that, you can safely call yourself an individual entrepreneur, because it really is. Our congratulations!

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’m going to register at the end of August this year in order to start working by September, and accordingly, how much will I have to pay fees to the Pension Fund 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.

• 3. Step-by-step instructions for registering an LLC
  • Documents for registration of LLC
• 4. How to open an LLC on your own - 10 steps
  • Stage 1. Familiarization with the conceptual laws governing the activities of the LLC
  • Stage 2. Definition of activities
  • Stage 3. Assigning the name of the LLC
  • Stage 4. Determining the number of founders
  • Stage 5. Formation of the authorized capital
  • Stage 6. Selection of a legal address for the Company
  • Stage 7. Filling out and registration of documents
  • Stage 8. Receipt of documents
  • Stage 9. Print order
  • Stage 10. Opening a current account
• 5. Choosing a taxation system
• 6. Actions after opening an LLC: 10 first tasks
• 7. Liquidation of LLC - step by step instructions
  • Official liquidation of LLC
  • Alternative liquidation
• 8. Terms and price of LLC liquidation
• 9. How to close an LLC - 8 steps to liquidation
  • Step No. 1. Making a decision and appointing a liquidator
  • Step number 2. Notification of the tax office
  • Step number 3. Publication in the media of the decision to close the company
  • Step No. 4. Notification of creditors about the closure of the company
  • Step #5: Create a liquidation balance sheet
  • Step number 6. Collecting a package of documents
  • Step number 7. Submission of documents for the liquidation of an LLC
  • Step number 8. Final. Obtaining deregistration documents
• 10. Conclusion

Hello, readers of our site GdeIkakazarabotat.ru! In this article, you will get a lot of useful information on how to register an LLC in 2018, what innovations have appeared in the last two years. The article will also be of interest to existing entrepreneurs who plan to reorganize or liquidate their LLC.

In the article you will find a list of required documents and step-by-step instructions for registering and terminating a legal entity. After all, you want to simplify the task of starting your own business and freely navigate the new conditions of 2018? Good luck!

So, the questions that we will consider in this article:

• Features of a legal entity in the form of LLC;
• How to register an LLC yourself - step-by-step instructions in 10 steps;
• Liquidation of an LLC in 2018-2019 - step by step instructions in 8 steps;
• What documents will be needed to liquidate an LLC, types of liquidation, etc.

LLC registration step by step instructions in 2018- what to do and what documents will be needed read more

1. What is an LLC and what is its main advantage?

Limited Liability Company (denoted by the abbreviation LLC) is a commercial organization created (established) by one person or a group of persons and distinguished by the division of the authorized capital into shares in accordance with the investments of its creators (founders).

Such a commercial organization operates on the basis of its main document - the Charter. It contains information about the full and abbreviated name of the LLC, its legal, actual and postal addresses. Information about the founders, the amount of the authorized capital and how its shares are distributed among the participants are also described in the Charter.

This document also provides for such subtleties: what to do if one of the founders leaves the Company? Can the Society do without a press? What rights do the participants of a legal entity have and what responsibilities do they have?

The founders of an LLC are not fully responsible for the obligations of the organization. The risks of loss associated with the activities of a legal entity are limited only by the size of the share of each member of the Company. The main advantage of such an organizational and legal form is the minimization of risks and responsibility of their owners (founders).

2. Features of activity: for whom is an LLC suitable?

Before you finally decide to create a Limited Liability Company, you need to properly understand the features of its activities:

1. This company can have both several co-founders, and one - the only founder. Both individuals and legal entities have the right to create an LLC, however, a legal entity cannot be the sole participant of the Company.
2. Each member of this organization is liable for its obligations solely in the amount of the share contributed by him to the authorized capital.
3. The main goal of an LLC as a commercial organization is to make a profit. All other types of his economic activity are tools for multiplying income.
4. Charter- this, as mentioned above, is the key document of the LLC. It is he who is required by the tax service when registering a legal entity.
5. An LLC (or a share in it) can be bought or sold. The market value in the event of a sale is assigned by a professional business valuation expert. And in order to acquire an LLC, it is enough to buy it (a share in it) from the former founders.
6. Unlike individuals belonging to the category of individual entrepreneurs (IP), LLC has its own name and there are no restrictions on commercial activities.
7. At the same time, LLCs have more taxes, and the amount of fines that the company is forced to pay is an order of magnitude higher than that of individual entrepreneurs. Yes, and accounting reporting is obliged to maintain an LLC and is characterized by a greater degree of complexity.

When is the best time to open an LLC?

Although such an organizational form of business is more “heavyweight” than an individual entrepreneur, it has a number of additional options that private entrepreneurs are deprived of. Let us analyze in more detail in which cases it is better to register an LLC:

1. If there is a desire to take part in tenders or engage in public procurement: IP in this field of activity has much less chances. (Read also - " »)
2. If there is an intention to produce and sell alcoholic beverages, engage in securities, banking, security and other other activities that are prohibited by law for individual entrepreneurs.
3. If there is a need for lending for large amounts, it is easier for banks to interact with LLCs, and they also provide legal entities with a wider range of forms of financing. An LLC is more likely to attract investment.
4. There is a desire to improve its image and weight in the eyes of customers and partners: traditionally, LLC is considered a representative, full-fledged organization with its own name. The latter gives you a chance to create your own brand - and this is a great thing. It is also easier for a legal entity to work with counterparties (negotiate installments and deferred payments, enforce their payment terms, etc.) than for an individual entrepreneur.
5. Unwillingness to take big risks, to answer for obligations with personal property. This is a clear argument in favor of the LLC - in the event of a debt, the personal property of the participants will remain inviolable. Creditors will divide among themselves only the authorized capital, the minimum amount of which is total10 000 rub. Meanwhile, real estate, cash savings, personal transport, and goods can be recovered from the indebted individual entrepreneur in court.

And such risks as large fines can be completely avoided with careful and competent business management.

You should not be afraid of taxes either, because special regimes are also available for LLC. Switching to them will help optimize and reduce the tax burden.

As for the mandatory maintenance of accounting documents, you can get rid of this headache by outsourcing the activity.

How to open an LLC on your own in 2018 step by step instructions+ required documents

Stage 8. Documents receiving

If the state registrar in the tax service checked and accepted your documents for signature, then before opening an LLConly 3 days. You will be returned one copy of the Charter with a registration mark, the Unified State Register of Legal Entities and a certificate of registration with the tax authority with the TIN assigned once and for all.

Attention! Innovation:From 01/01/2017, the forms of certificates of PSRN have been cancelled. Instead, the IFTS issues the Unified State Register of Legal Entities.

When receiving it, carefully check all the information recorded in it. Distorting data is fraught with considerable trouble later. If, during a rigorous check, you did not find any inaccuracies, you can congratulate yourself: from now on you are a full-fledged owner of the company! Only two stages separate you from the start of official activities.

Stage 9. Print order

This stage is a voluntary step towards securing the official status of your society. To order a seal, you will need constituent documents (OGRN, TIN certificate). You can make it in any company specializing in this profile.

Attention! Innovation:From 07.04.2015, limited liability companies are NOT required to have a seal. The Articles of Association of the Company must contain information on the use or non-use of the seal.

However, the print is more solid. Is not it? Here you have to choose from the proposed catalog one of the design versions of the print design that you like. Immediately take care of purchasing ink for her.

It may take from a couple of hours to one or two days to make a seal. If you provided for the presence of a seal in the Charter of your organization, then from now on you will need it when making transactions, signing contracts. In other words, you will seal all written actions performed on behalf of your Society.

Stage 10. Opening a current account

Bank account - the most important props of LLC. All funds transferred to the company will be transferred to it and non-cash settlements with counterparties will be carried out. You can open an account at any bank. You should compare and study the rates of several banks.

In various financial institutions, the conditions for servicing an account vary significantly. Some banks set a subscription fee, others take money only for the operation, and still others introduce a commission fee. You should compare all these nuances and choose the most acceptable conditions for you.

In addition, do not be too lazy to ask about the reliability rating of the bank you have chosen. You surely know thatthe state does not insure the funds of legal entities placed in banks . In the event that the financial institution's license is revoked or it is declared bankrupt, your LLC will have nothing left to do but be included in the register of creditors with your demand for a refund.

It is important to know! Deposits and other funds of an LLC placed on settlement accounts are not subject to compulsory state insurance.

By the way, you have the right to open not one, but several current accounts in banks chosen at your discretion. An LLC can also have accounts in foreign banks - this is not prohibited by the legislation of the Russian Federation.

5. Choosing a taxation system

No one has the right to impose a tax system on you. Her choice is yours. There is a general regime and a special one. General is assigned to LLC by default, if it has not expressed a desire to switch to special mode.

OSN or the general taxation system obliges:

1. Maintain comprehensive accounting and reporting.
2. Regularly submit tax and accounting reports to the tax authority.
3. Pay income tax at the rate of 20%
4. Pay value added tax - VAT.
5. If a legal entity has property, land, transport on its balance sheet, then it is obliged to pay the appropriate taxes on all assets.

At the same time, tax returns are filed for each type of tax. Most likely, such requirements can scare away small businesses and completely discourage the desire to organize something.

The state has long taken this into account and, in order to make life easier for entrepreneurs, introduced simplified regimes. In them, several types of taxes are combined into one, with a reduced rate.

The most popular special mode is USN. It can and should be applied to all start-up companies with an annual turnover of less than 150 million rubles and a staff of no more than 100 people. Additional criteria for this system can be explored atwebsite of the Federal Tax Service of Russia.

On the simplified tax system, the organization itself can determine the base from which it will pay tax. So, if “Income” is chosen as the object of taxation, then the tax rate is from 1 to 6% (depending on the subject of the Russian Federation in which the company is registered).

The company has the right to choose the “Income minus Expenses” object and pay from 5 to 15% of the profit in the form of tax. The rate is determined by the municipal authorities of a particular region.

You can declare your desire to switch to the simplified tax system at the stage of registering an LLC. To do this, you will need to fill out (manually or on a computer) a notification of a certain form.

Good to know:You are allowed to consider the decision on the choice of taxation system within 30 days from the date of the creation of your organization. After that, the transition to “simplification” will become possible only from next year.

A similar regime, the right of which only manufacturers of agricultural products have, isESHN. To switch to ESHN, the organization must produce, and not purchase and process crop and livestock products.

An additional criterion for the application of the unified agricultural tax is the share of the sale of agricultural products. It should take in the total revenue of 70% or more.

Attention, innovation!From 01/01/2017, the state allowed the use of the UAT by companies engaged in servicing livestock and crop producers.

The simplest system of taxation is UTII. Within its framework, you don’t even need to calculate the tax yourself - the state has done it for you. It doesn't matter what income your company has received - you will pay 15% of the taxable base every quarter in the same way.

This base is the so-called “imputed income”, that is, the income that can theoretically be received from a particular type of activity.

The only thing that can affect the amount of tax is a set of physical indicators. Roughly speaking, they describe the scale of your business: the number of employees or the number of square meters of retail space.

Not all companies can choose this special regime, but only those that are engaged in activities that fall under UTII. For a list of these types of businesses, seeHere.

It is important to know!If an LLC operates in several areas, some of which fall under UTII, and the other part - under other tax regimes, then it is obliged to keep separate tax records - calculation, payment and filing of a declaration.

The general good news for all special taxation systems is that taxes are subject to reduction by the amount of insurance premiums paid. This also includes payments to employees on sick leave.

Good to remember:After calculating the tax, do not forget to reduce it to 50% on the amount of insurance premiums and disability benefits paid in the current quarter!

Please note that fines and penalties for insurance payments are not taken into account.

Example. Oduvanchik LLC paid 57,867 rubles of insurance premiums in the third quarter of 2018, of which 867 rubles are penalties and fines.

The advance payment for 9 months under the simplified tax system for OOO Dandelion amounted to 166,000 rubles, then it can only reduce its tax by 57,000 rubles, since everything else is fines (867 rubles).

If the tax of this company were 50,000 rubles (less than the amount of insurance premiums paid), then in this case it has the right to cut its tax by only 50% - that is, by 25,000 rubles.

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Good to know:It is not necessary to provide a document confirming the transfer of information to the FIU. The departments themselves will exchange the necessary information electronically.

Step #7 Submission of documents for the liquidation of LLC

The collected package of documents is submitted personally by the head of the liquidation commission, or by mail with a list of attachments, or electronically throughpersonal account of the taxpayer on the site Nalog.ru. In the latter case, an enhanced qualified electronic signature is required.

On the day of the transfer of documents, the last tax period for the LLC that has ceased to exist ends. This means that you need to calculate and pay tax, as well as file the last tax return.

Step #8 Final. Obtaining deregistration documents

Within 5 working days, the tax authority checks the submitted documents and, if everything is in order, registers the liquidation of the LLC.

There are cases in which the tax authorities may refuse this final procedure. In this case, the Company will receive a document in which the reason for the refusal will be substantiated. Their exhaustive list is approved by law.Official reasons for refusalyou can see for yourself to avoid annoying blunders.

On the 6th day, you can pick up documents on the completion of the closing process:

• • Record sheet of the Unified State Register of Legal Entities;
  • Notice of deregistration with the tax authority of your LLC.

Only after that you can be calm and congratulate yourself on the successfully completed, difficult procedure for liquidating an LLC.

If you have any questions about opening an LLC, watch the video

10. Conclusion

Dear readers, in this article we have described in detail the liquidation and registration procedure, given complete information on how to open an LLC on your own in 2018-2019 + step-by-step instructions on how to close an LLC.

Changes in the registration or closing of an LLC from year to year are minimal.(The amount of the state duty may change, additional information may be added, but these changes are not significant and you can always find out the most relevant and up-to-date information on the official resources of the state services, as well as in the offices of the tax service, the Social Insurance Fund and the Pension Fund of the Russian Federation)