An individual entrepreneur is a form of business that attracts with ease of registration and management. After obtaining this status, you can engage in any business activity available to individuals. in Moscow takes place according to the norms established by federal law No. 129-FZ of 08.08.2001.
Who can open an IP in Moscow
Moscow, as the largest Russian metropolis, attracts many visitors from other regions. in the capital, and is it possible to do business here without a Moscow residence permit?
We will answer the first part of the question below, but first about the address at which the registration of an individual entrepreneur takes place. According to Law No. 129-FZ, registration of an individual as an individual entrepreneur occurs according to his permanent registration in the passport. And only if there is no registration in the passport, the temporary registration in the capital can be the address of the entrepreneur.
Even if you order the registration of an individual entrepreneur in Moscow on a turnkey basis, paying the registrars several thousand rubles, this rule of the law cannot be circumvented. But there is good news - it does not matter where you register an individual entrepreneur, because you have the right to conduct business throughout Russia, regardless of registration.
Thus, registration of an individual entrepreneur in the Moscow tax office is possible only for those who are registered in the capital, as well as for those who do not have a residence permit in their passport, but have a temporary registration in Moscow.
Documents for registration of an individual entrepreneur
In principle, if you decide to open a turnkey IP in Moscow, then you can safely skip this section, because specialists will prepare the registration documents for you. And for those who want to understand this procedure themselves, let's say that there is nothing complicated here.
All you need to do is fill out an application for registering an entrepreneur, make a copy of your passport and pay a state duty of 800 rubles.
An application for obtaining the status of an individual entrepreneur (form P21001) is drawn up on an official form approved by the Federal Tax Service. You can find an example of filling out an application, as well as the form itself for filling out in different formats.
In the application, you must indicate your passport details, registration address and the types of activities that you plan to engage in. The types of activities for the P21001 form are encrypted with numbers, which are called OKVED codes.
OKVED is the all-Russian classifier, and it contains thousands of digital codes (from 2 to 6 characters) for all types of economic activity. Despite this, understanding it is quite simple, because the classifier has a strict hierarchy. You can learn more about the selection of OKVED codes and permitted types of IP activities from.
It is convenient to prepare a receipt for payment of the state fee for 800 rubles in the service of the Federal Tax Service, because all the details will be filled in automatically. And if you have an account on the public services portal, then through it you can pay the fee with a 30% discount, i.e. only 560 rubles. Just keep in mind that when paying online, you need to request from the bank through which the payment was made, a confirming document instead of a receipt.
Not only Russians, but also citizens of other states, as well as stateless persons, can open an IP in Moscow for certain types of activities. In this case, the set of documents for registration is supplemented by a copy of the TRP (temporary residence permit) or residence permit (residence permit) at the Moscow address. And the passport of a foreigner or a certificate of a stateless person must be translated by a Russian notary.
Where to apply for registration of IP in Moscow
The only tax inspectorate that processes IP registration in the capital is Interdistrict IFTS of Russia No. 46 for Moscow. The address of the inspection is Pokhodny passage, household 3, building 2.
Reception and issuance of documents on registration of individual entrepreneurs is carried out in Hall No. 2, which accepts applicants on a shorter schedule than when registering an LLC. From Monday to Thursday, you can apply from 9.00 to 18.00, and on Friday - from 9.00 to 16.45.
If this schedule does not suit you, then please note that documents for registering individual entrepreneurs are also accepted in multifunctional centers. True, not all metropolitan MFCs have entered into an appropriate agreement with the tax service, so you need to find out about this possibility in advance.
To do this, go to the official website "My Documents" for Moscow and find the contacts of the nearest MFC. It is possible that just this center provides services for receiving and issuing registration documents, and you do not have to travel far.
An important point is that if an individual entrepreneur is issued through a multifunctional center, then another BCC must be indicated on the receipt (especially for the MFC). If you pay the fee to the KBK for registration at the 46th tax office, then the documents will not be accepted from you at the center.
Be sure to pay attention to this feature when generating a receipt on the website of the Federal Tax Service and choose the desired BCC value.
Ways to submit documents
Their design depends on which method of filing documents you have chosen, as well as how much it costs to register an individual entrepreneur. During a personal visit of the future entrepreneur to the 46th IFTS or MFC, application P21001 and a copy of the passport do not need to be certified by a notary.
If the documents are sent by mail, or they are handed over by a trustee, then the applicant's signature in the form P21001 and a copy of the passport are notarized. The power of attorney for registration actions must also be notarized.
If you order the registration of an individual entrepreneur in Moscow from professional registrars, then usually you are accompanied to the notary, so it will not take much time.
In addition, registration of IP without visiting the tax office or a multifunctional center is possible if you have a qualified electronic signature. However, there is one important nuance here, ignorance of which can lead to a refusal to open an IP.
If you follow the letter of the law "On State Registration", then the presence of an EDS relieves the applicant from the need to certify his signature in the form P21001 with a notary. But in addition to the application itself, you must also send a scanned copy of the passport in electronic form, but it must be certified by a notary.
How much does it cost to open a sole proprietorship
And now let's calculate how much it costs to open an IP in the capital. The registration fee depends on several factors:
- who draws up the application P21001;
- How is the fee paid?
- who submits documents to the IFTS or a multifunctional center.
So, how much does it cost to open an IP in the most economical option? Only 560 rubles, provided that you prepare the documents yourself, submit them personally, and pay the state fee on the public services portal. But, of course, this is not always the case.
In the table, we have collected approximate costs for the registration procedure for an individual entrepreneur in Moscow.
Of course, not all of these services are required. For example, you plan to prepare an application on the P21001 form yourself, but send the documents by mail. In this case, in addition to the fee, you need to pay notary services and postage, and a notarized power of attorney for a representative is not needed.
The most expensive option is to open a turnkey IP, when you only need a copy of your passport, and the registrars will do the rest. Such services will cost from 6,000 rubles, and if with a guarantee of registration, then even more expensive.
Documents confirming the status of IP
The term for consideration of your documents is three working days, regardless of where you submitted your application (to the 46th IFTS or MFC). On the fourth business day, the EGRIP record sheet in the form No. P60009 and the TIN certificate, if you did not have one, should be sent to the email address specified during registration. The tax office or the center issues paper documents only upon request, so please inform us when applying.
If errors are made in the documents or the registration procedure is violated, then the registration of an individual entrepreneur may be refused. If you apply again, the fee will have to be paid again, but from October 1, 2018, applicants will be entitled to re-apply P21001 once on the same receipt.
Entrepreneurship is a risky business, but incredibly profitable. Of course, it’s better to work for yourself, and not for someone else, and get a salary that you can laugh and cry at the same time. Many are ready to take action, but still do not know how to take the first step. For such people, this article will be extremely useful, as it will focus on how to open an IP. This is not a difficult matter, but without good instructions to do everything right the first time, few succeed.
How to open an IP
In this case, it is better not to rush, but to move in small steps. Of course, before opening your own IP, you will need to go through compulsory entrepreneurship, which is most profitable in the field of trade and services, as well as in small business and small production.
Speaking about how to open an IP, one cannot miss the question of who can and who cannot do it. The following persons have the right to register an individual entrepreneur:
Underage emancipated citizens;
Citizens of other states, as well as stateless persons, provided that they have a permanent or at least a temporary place of residence on the territory of the Russian Federation.
Citizens of other states, as well as stateless persons who do not have a migration card, as well as registration in Russia.
It is worth noting that a fine in the amount of five to twenty minimum wages is provided for unregistered in our country.
Today, there are more and more firms that can not only tell you how to open an individual entrepreneur, but even go through the whole procedure for you. Of course, this saves a lot of time, but is it worth overpaying in cases where you can do everything yourself?
IP opening: documents
To obtain an IP, you must submit the following documents to the tax office:
An application completed in Form P21001, which must be accompanied by a list of the types of activities that you plan to engage in after you receive IP status. It is recommended to add to this list not only those that you plan to deal with in the near future, but also those that may interest you in the future. This is due to the fact that it will be very difficult to make changes to this list in the future;
Copy of the passport. If sent by mail or otherwise, this copy will have to be certified by a notary;
State duty payment receipt (original);
Copy of TIN;
In some cases, you will have to provide a copy of the birth certificate;
You can prepare the above documents for free using this service.
You will also need to provide contact information.
What you need to know about the tax system
Today, an individual entrepreneur can choose one of three taxation systems:
standard;
Simplified;
A single tax on imputed income.
The choice should be made only after the pros and cons of each of them become clear.
Further actions
After the submission of documents, a period is set when it will be possible to pick up documents confirming the status of an individual entrepreneur from the tax office. It is possible to receive these documents by mail.
The tax office will have to issue:
Extract from EGIPR (Unified State Register of IP);
OGRNIP - a certificate that you are registered as an individual entrepreneur.
Together with these documents, sometimes a certificate of assignment of a TIN is also received.
Copies of these documents will need to be left at the tax office.
There is no need to worry about the pension fund, as the tax office itself will send the necessary documents there.
Greetings, dear readers! Today we will talk about how to open an IP on your own in 2019 quickly and easily. In the article, I will give step-by-step instructions for beginners, following which you can easily register as an entrepreneur in state bodies.
Especially many questions about this case arise among those who plan to register IP for the first time. But in fact, opening an IP on your own is quite simple - the main thing is to know what to do.
I myself encountered some difficulties during the first registration, because I did not fully know all the nuances. I will tell you about all the intricacies of this procedure in this publication.
There is an even easier way to register an individual entrepreneur, calculate taxes and submit all reports using online accounting. I recommend it to everyone, I use it myself - I am very satisfied!
1. How much does it cost to open an IP?
To register as an individual entrepreneur, you will at least have to pay a state duty in the amount of 800 rub. This is a one-time amount that is paid to the state budget. The state duty is also paid upon liquidation of the IP.If you need a current account for doing business, then on average it will cost from 500 to 2200 rubles. At the same time, it should be borne in mind that banks will also charge you a monthly fee for servicing a current account.
Behind printing production(optional) You will need to pay from 300 to 800 rubles. Simple printing costs 2 times cheaper than automatic printing. When I ordered a print, it cost me 500 rubles.
However, these are all items of expenditure that you may encounter when opening an IP on your own.
In total, if you need both a current account and a seal, then you will need to pay approximately 2000 - 2500 rubles.
Advice:
I recommend officially registering an individual entrepreneur only in cases where you already have stable cash flows from the business or it is required to do business with partners. In other cases, if it is possible not to register an IP, I advise you not to rush.
2. What do you need to open an IP on your own?
In order to register as an individual entrepreneur, 4 documents are required:
- Statement for IP registration - form R21001;
- CertificateTIN. In the absence of a TIN, you need to contact the Federal Tax Service (in 7-14 days you will be able to get it);
- RF passport;
- Receipt, indicating the payment of a state fee of 800 rubles.
On the website of Internet accounting you can free of charge within 15 minutes. receive ready-made documents for registration of IP. 
3. How to register an IP yourself: step by step instructions 2019 for beginners - 7 simple steps
Now we will analyze in detail the entire process of opening an IP from start to finish. In total, you need to go through 7 simple steps to become an entrepreneur. Even if you are just a beginner, you will easily understand what and how to do.
STEP 1. Selection of OKVED codes (types of activity)
Before you register an individual entrepreneur, you need to select the types of activities that you plan to engage in.For example, one of the popular activities is retail trade (code 47).
So each type of activity is assigned its own unique code. Key activities, in turn, are divided into subgroups, each of which is also assigned a special code. They will just need to be indicated in the application in the form P21001.
On July 11, 2016, new OKVED codes came into force. You can download the new list of OKVED 2016 codes with a detailed transcript.
In the application for registration (P21001), you can specify an unlimited number of activity codes, so feel free to indicate all those with which your entrepreneurial activity may be related.
It is worth noting that there should be only one main type of activity according to OKVED, all others are additional.
ATTENTION:
Keep in mind that activity codes must have at least 4 digits (for example, code 47.79 ).
STEP 2. The choice of taxation system for individual entrepreneurs in 2019
After you have decided on the types of activity, you need to choose the right taxation system.
This issue must be approached very carefully, since it will depend on how much and what taxes you will pay to the state budget.
There are the following 5 tax regimes:
1. BASIC - General taxation system
OSNO is the main tax regime in Russia. Compared to other taxation regimes, you will have to submit more reports and pay much more taxes:- Personal income tax - 13%;
- Value added tax — 18%, 10%, 0%;
- Income tax — 20%;
- Property tax - up to 2%.
It makes sense to be on OSNO in 3 cases:
- you need to work with partners and pay VAT;
- the annual turnover of the business exceeds 80 million rubles and / or more than 100 people work for you;
- There are income tax benefits.
2. Simplified tax system
Simplification is a very popular tax system for small businesses. Its advantage is that only a small tax is paid on income (revenue) or on profits. Accordingly, this mode has two types:
- The tax base - Profit(Income minus Expenses). In this case, you will need to pay 15% from profit.
- The tax base - Income. If you choose this type of taxation, you will have to pay only 6% , but from all the proceeds received.
Here you must decide which method of collecting taxes will be most beneficial for you. For example, I paid taxes on all income that came to my current account. It was more profitable for me, since I had practically no expenses, i.e. almost all income was my profit.
Advice:
If yours will have significant expenses in relation to profits, then it is better to choose the “Income minus expenses” tax base. If, on the contrary, the expenses are insignificant, then the best option would be to pay taxes on all proceeds..
3. Single tax on imputed income
UTII is mainly used in retail trade and the provision of various services. The advantage of this regime is the payment of a flat tax, regardless of how much income you receive from entrepreneurial activity.UTII replaces all taxes: personal income tax, VAT and property tax. The interest rate at the moment is 15% of imputed income.
UTII is calculated as follows:
UTII = (The tax base * tax rate) — Insurance premiums
As can be seen from the formula, insurance premiums are deducted from the amount of tax and reduce it by their amount. At the same time, please note that it is possible to reduce the single tax on all sum contributions paid for themselves and only by 50% contributions paid for hired employees.
4. Single agricultural tax
As the name of the tax already implies, it is intended to be paid by farmers who grow agricultural products.
The tax rate is only 6% . In addition, the tax is paid only on profits ( income minus expenses) received by the entrepreneur.
5. Patent taxation system
The patent system is the most unpopular tax regime in Russia (only 3% of entrepreneurs use it).
The patent system of taxation involves the purchase of a patent, which replaces all taxes. The patent is issued for a period from 1 month to 1 year. As in the case of UTII, the income (expenses) received does not affect the cost of the patent, i.e. its value is fixed.
The types of activities that fall under the patent system of taxation are few: usually small services and retail trade.
The tax rate at which the cost of a patent is calculated = 6% (in exceptional cases 0%).
It is worth noting that insurance premiums are paid only to the Pension Fund of Russia at a reduced rate - 20% (no need to pay in FFOMS).
Important:
By registering as an individual entrepreneur, you are immediately enrolled in the general taxation system. If you plan to conduct your business on the simplified tax system (UTII), then you need to additionally fill out an application for the transition to the simplified tax system (UTII) when submitting documents for opening an IP!
Actual forms transition to the appropriate taxation system can be downloaded at.
STEP 3. Filling out an application for registration as an individual entrepreneur - form Р21001
Now that you have decided on the types of activities and the taxation system, we proceed to filling out an application for opening an individual entrepreneur.
You can download the 2019 application in the form P21001.
STEP 4.
The next step is to pay the state fee. in the amount of 800 rubles. To do this, you first need to get a receipt for payment.
It is easy and simple to do this on the official website of the tax service:
We go to the above link and select "State duty for registration of IP", as shown in the figure: 
You can pay for the received receipt both via the Internet and in Sberbank (and in any other bank).
STEP 5. We make copies of the TIN and Passport + Filling out an application for the transition to the simplified tax system, UTII or USHN (who needs it)
Having paid the state duty, it remains to take a few more small steps to obtain a certificate of registration as an individual entrepreneur.
Before you go to the tax office, you need to make copies of your passport and TIN. And also if you plan to switch to the simplified tax system, UTII or UAT, fill out the appropriate application for the transition to the selected taxation system.
The new application forms can be downloaded from the following links:
- Form of transition to the simplified tax system —
- Form of transition to UTII —
- Form of transition to ESHN —
Examples of correct filling of applications are presented below:
STEP 6. Registration in the tax office in 2019
Thus, in order to register with the tax office, you must have the following documents:
- Application form P21001;
- Original and copy of TIN;
- Passport and its copy;
- Receipt of payment of state duty;
- Notification for the transition to UTII, USN or ESHN (if you do not want to be on the OSNO).
When all the above documents are collected, we go to the tax authority and submit documents for registration of IP. In exchange, you will be given a receipt confirming the receipt of tax documents.
Through five daysyou will need to visit the tax office to pick up documents for registering an individual entrepreneur. You will be issued an EGRIP and a certificate of registration of an individual entrepreneur.
Congratulations! From that moment on, you officially became an entrepreneur 🙂
STEP 7. Registration with the PFR and FFOMS + Opening a current account, obtaining a seal and a cash register
FUNDS:
After successful registration with the tax office, if you plan to hire workers, you should definitely register with the Pension Fund of the Russian Federation and the FFOMS.
If you will work without employees then register with the FIU and FFOMS no need- the tax office will automatically notify all funds.
CHECKING ACCOUNT:
Opening a current account according to the law NOT NECESSARY! Open a current account if you need to conduct business with business partners (legal entities) and receive/send cashless payments.
To open a bank account, do not forget to take documents proving the opening of an individual entrepreneur.
You can register a current account in any bank - there is no big difference in choosing a bank. I recommend focusing on the monthly fee for maintaining a current account - the lower the better! When I opened a PC, I managed to find a bank with a monthly fee 500 rub.
If you have not yet chosen the bank in which you will open a current account, I recommend that you familiarize yourself with.
Note:
Since 2014 no need notify the tax, PFR and FFOMS about the opening (closing) of a current account, this will be done for you by the bank in which you opened (closed) a current account! Previously, for not notifying the indicated authorities, it was necessary to pay a fine of 5,000 rubles.
SEAL:
Without a seal, as in the case of a current account, you can conduct business. The only exception: if you are on UTII and you do not have cash registers, then the presence of a seal is MANDATORY!
In all other cases, your signature and records "Without printing"(or B / P) will be enough on any documents so that they have legal force.
CASH MACHINE:
Previously, according to Law No. 54-FZ, most individual entrepreneurs could not apply CCP. But the situation has changed somewhat July 1, 2018, now, in accordance with the adopted Federal Law No. 337, only a part of entrepreneurs on UTII and PSN will be able to do without a cash register.
For example, this group includes entrepreneurs who do not have employees and conduct activities that are prescribed in 6-9 subparagraphs 2 of paragraph 346.26 of the Tax Code of the Russian Federation. For more information on whether you fall under the mandatory use of cash registers, read in federal law No. 337.
❗️ However, even if you do not have to use a CCP, at the request of the buyer, you must provide him with a strict reporting form, receipt or sales receipt.
If you need a cash register, then it will need to be registered with the Federal Tax Service. On this occasion, you can get advice from the tax, a lawyer or an accountant.
In the process of doing business, do not forget to report to the Federal Tax Service, the Pension Fund of the Russian Federation and the FFOMS at the time. To do this, you can find a good accountant who, for a small fee, will prepare and submit the necessary reports to the appropriate authorities several times a year.
Without much difficulty, you can independently generate and submit reports via the Internet using a popular online service.
4. Advantages and disadvantages of the legal form of IP
Here we will consider what are the pros and cons of an individual entrepreneur, so that you know about all the intricacies of this organizational and legal form.
4.1 Benefits
1. Simple and easy to open/close the IP
The process of registration and liquidation of IP is quite simple. When I opened the IP for the second time, it took me only 2-3 hours to independently prepare all the documents and submit them to the tax service.
If you are going to register an IP for the first time, then you may need a little more time to open. However, in comparison with other organizational and legal forms of doing business, IP is undoubtedly the simplest.
2. Minimum reporting
By switching to the simplified tax system, UTII, UAT, you do not need to keep records of the general taxation system and submit financial statements. Instead, simpler reporting forms are provided, for example, the “Book of Income and Expenses”.
3. Low administrative fines
Most of the administrative fines are significantly less (up to 10 times) than the fines applied to legal entities (LLC, OJSC, CJSC). Even if you do not submit reports or pay taxes on time, penalties will be mild.
4. Profit = IP property
All the profit you receive from entrepreneurial activity automatically immediately becomes your property. Thus, you can do whatever you want with the money. For example, LLC and JSC cannot manage their profits in this way.
5. Opportunity to start a business from scratch
Compared to an LLC, you do not need to create an authorized capital in order to register with the tax office. In other words, you can run a business completely without investment. For starting a business, the organizational and legal form of an individual entrepreneur is, after all, best suited.
4.2 Disadvantages
1. You are liable for obligations with all your property
According to the law, individual entrepreneurs are liable with all their property for debts and obligations. This is one of the most important shortcomings in IP.
So, if you have debts and / or losses in the course of doing business, then you are obliged to fully cover them, even if you have to sell your car, real estate and other property.
Be very careful about this point. If there is a high risk of large losses from business activities, then it is better to register a limited liability company.
2. Restrictions on certain activities
Another disadvantage of IP is the restriction of the types of activities that are allowed to be carried out.
For example, an individual entrepreneur is forbidden to engage in the production, retail and wholesale of alcohol. In addition, it must be borne in mind that some activities are subject to licensing.
A complete list of prohibited activities for individual entrepreneurs can be downloaded below:
3. Payment of insurance premiums
Regardless of whether you are engaged in entrepreneurial activity or not, you must pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund on time.
For 2019, contributions to the PFR have grown and amount to 29 354 rubles(+1% of income exceeding 300 thousand rubles). In FFOMS: 6 884 rubles. Total, at least you have to pay for the year 36 238 rubles.
However, do not forget that the amount of taxes paid can be reduced by the amount of insurance premiums.
5. Maintaining and submitting reports through the online accounting department "My Business"
In modern times, it has become simple and easy to maintain and submit all reports via the Internet, without visiting the tax, pension fund and FFOMS. This opportunity is provided by a platform popular among entrepreneurs - online accounting.
With it, you can also prepare all the necessary documents without going there and.
The service is really useful and allows you to significantly reduce all the routine work associated with accounting and devote more time to business and family.
Opportunities of Internet accounting "My business":
- quick and easy registration of IP;
- simplicity: you do not need to be an accountant to keep records;
- instant calculation of taxes and contributions;
- a reminder of the deadlines for reporting and payment of taxes / contributions;
- formation of documentation (contracts, acts, waybills, etc.) in a few minutes;
- preparation and submission of reports;
- integration of current account with accounting.
I advise you to try online accounting for free and evaluate all its advantages for yourself.
6. Conclusion
As you can see for yourself, opening an IP is not particularly difficult. In a few hours, it is quite possible to prepare all the documents for registration and take them to the tax office.
By opening an IP on your own once, you will gain valuable experience that will undoubtedly come in handy in the future.
From January 1, it will be possible to register an individual entrepreneur free of charge, without a state fee, provided that the package of documents required for this is submitted to the registration authority in electronic form. Corresponding changes have been made to . when submitting documents for state registration through the MFC or a notary.
In 2018, the procedure for registering an individual entrepreneur has changed in accordance with the amendments that it contains. Since April, the tax authorities and the MFC have switched to electronic interaction when registering legal entities and individual entrepreneurs, without duplicating documents on paper. This speeded up the registration process: by applying to the MFC with an application for state registration, the applicant receives an answer in the same time as when applying to the tax authority - three business days for initial registration. When applying to the tax authorities, the response on state registration can be received by e-mail, which eliminates the need to re-visit the inspection.
Since October 2018, when re-submitting documents for state registration due to an incomplete set of documents or errors in execution, you do not need to pay a state duty. There have been changes in informing about the upcoming registration: on the website of the Federal Tax Service, you can subscribe to receive information by e-mail. Since October 1, new grounds for refusing registration have appeared: non-compliance with the requirements established during the execution of documents, and submission of documents with inaccurate information ().
Application method and list of documents for IP registration in 2019
To register as an individual entrepreneur, you need to fill out and submit to the tax office and attach a copy of your passport and a receipt for payment of state duty for 800 rubles. (if registration documents are not submitted in electronic form). You can generate a receipt on the website of the Federal Tax Service using the service "Payment of state duty". In some regions, you additionally require to attach a copy of the TIN certificate.
Yevgeny Leonov, a lawyer at Prioritet, draws attention to the fact that you can choose the most convenient way to submit documents:
- Personal submission of documents. Nothing needs to be notarized. The applicant personally submits a package of documents to the registering tax authority (in a specially authorized for the registration of entrepreneurs). If everything is in order with the documents, then in three working days the documents will be sent to your address and by mail.
- Submission through a representative under a notarized power of attorney. A package of documents for registration of an individual entrepreneur submits and receives an authorized representative of the entrepreneur. In this case, you must contact a notary to certify a copy of all pages of the entrepreneur's passport and make a notarized power of attorney for the representative who will submit and receive documents.
- Submission of documents through the multifunctional center provision of public services (MFC). A package of documents can be submitted through the offices of the MFC, which are usually located closer than the tax registration office. Documents are provided by the tax authority at the place of permanent registration. You can pick them up in person or through representatives, it is also possible to send them by mail. In 2018, the registration procedure took five working days.
- Submission of an application through the portal of public services. On the website of public services, you can fill out an electronic application, sign it and send the application for consideration. Information from the tax authority on the signing and receipt of documents on registration of IP will come to your personal account.
- Electronic filing of documents. If you have, then documents can be submitted to the tax authority electronically. Also, documents for registration of individual entrepreneurs via electronic communication channels, after certification of the application and passport, can be sent by a notary. In this case, the state duty from 2019 does not need to be paid.
- By mail with declared value and attachment description. With this method of submitting documents, an application for registration of an individual entrepreneur and a copy of a passport are also subject to mandatory certification by a notary.
After the state registration of the individual entrepreneur, the registering tax office will issue to the entrepreneur a USRIP record sheet and a notification of tax registration. Additionally, a certificate of tax registration may be issued, provided that the individual entrepreneur did not receive it before registration.
From January 1, 2017, a certificate of state registration of an individual entrepreneur (OGRNIP) is no longer issued, and a tax registration certificate (TIN) is issued not on a secure tax form, but on a regular A4 sheet.
Commentary by Kristina Tokareva, Head of Business Registration at Urvista Law Firm:
To submit documents through the public services portal, you must register on their website, registration can take up to 14 days. You will also need to obtain an electronic signature. In this case, you can submit documents even from a mobile phone.
There are some peculiarities in registering an individual entrepreneur through the MFC: documents can be submitted there only from the age of 21, but you still need to receive them at the tax office. The downside is that MFC employees may not be aware of the requirements for registration documents and will not be able to answer applicants' questions. The advantage of registration is that there are many MFCs and there are fewer queues than at the tax office.
They can refuse to register an individual entrepreneur if you submitted documents to the wrong tax office, submitted an incorrectly completed registration form, or apply for prohibited activities. There are, of course, unique refusals: if the individual entrepreneur has forgotten that he is already an individual entrepreneur and submits documents again, or if the court declared the applicant bankrupt.
Ilya Sergeev, lawyer at Modul. Accounting»
When choosing OKVED codes, you should pay attention not only to your current activities, but also to what you will be doing in the future. For convenience, it is best to indicate as many codes as possible, so that later, when changing the type of activity, you do not have to supplement them, otherwise you will have to submit documents to the tax office again. Check if the activity you have chosen is not subject to licensing.
The OKVED code in the application for registration must contain at least four characters. All entrepreneurs have the right to engage in any activity not prohibited by law, even if the OKVED codes corresponding to this activity are not included in the USRIP. For failure to report on the implementation of activities, the codes for which are not included in the USRIP, a fine of 5,000 rubles is provided. Most often, errors relate to just incorrectly selected OKVEDs.
Kristina Tokareva, Head of Business Registration Department at Urvista Law Firm
The entrepreneur needs to choose the main OKVED code, from which it is planned to extract maximum profit. There can be as many additional OKVED as you like, but it is better to limit yourself to the list of activities that you will really be engaged in. The type of activity must contain at least four digits, otherwise the tax office will refuse to register.
Remember that the tax office penalizes for filling out the form incorrectly, even for an extra space. There are certain requirements for filling out, but not everyone reads them or often misinterprets them.
Daria Sergeeva, expert of online accounting "Kontur.Elba"
When filling out an application for registration of an individual entrepreneur, you will be faced with a choice of OKVED codes for your business. They are needed so that the state knows what you are doing. At this stage, new entrepreneurs often have questions. The OKVED reference book contains non-obvious wording that is difficult to correlate with your business.
It was easier to choose OKVED codes, for free. We have made a convenient selection of codes for common activities. You find your business with a familiar name, and we offer suitable OKVEDs.
Your taxation system, the amount of taxes and the amount of reporting do not depend on the selected OKVED codes. Pay special attention to the main OKVED code if you plan to hire workers. Insurance premiums are deducted from their salary. Contributions "for injuries" depend on the main OKVED code. The more “risky” it is, the higher the contribution rate will be.
What to do after registering an IP
Maria Makeeva, owner of the Fermarevo mini-farm (Novgorod region), explains the algorithm of actions after registering an individual entrepreneur. You need:
Choose a taxation system. By default, a general taxation system is established for an individual entrepreneur with the need to submit financial statements and declarations for several types of taxes. If you want to simplify your task and start small, you will have to immediately warn the tax office about your desire to choose a simplified taxation system or one of the special regimes (USN, UTII, patent) - this is given 30 days from the date of registration of the IP. or another tax regime can be submitted immediately in a package with an application for registration or later, upon receipt of documents.
Order a print. You can simply sign documents, indicating separately its absence with the mark “without seal”. But if an entrepreneur orders a seal, then all documentation will have to be drawn up using it; without it, any application or contract will be invalid. If you decide to acquire it, then it is better to get the seal immediately, so that later you do not have to redo the existing papers.
Open a current account. A current account is not needed if you plan to receive cash payments from customers and the total amount of transactions does not exceed 100,000 rubles. If you need to accept payments in an online store and through POS-terminals from buyers' cards or transfers from other individual entrepreneurs and legal entities, then you cannot do without a bank account.
You do not need to notify the tax office about opening a current account, credit institutions themselves will provide all the information about customer accounts. There are no penalties for late notification of invoices.
For self-employed individual entrepreneurs with small monthly turnovers, there are advantageous offers to open an account for free with a minimum maintenance fee.
Register cash register. A cash register is most often needed by those whose business is related to trade. But entrepreneurs need to pay attention to, which from July 1, 2019 obliges to use online cash desks when making settlements with the population of individual entrepreneurs on UTII providing services to the population, as well as individual entrepreneurs on UTII without employees, employed in retail and catering; IP on OSN and STS, which provide services to the population and issue BSO; IP on PSN with the types of activities specified in.
Set up bookkeeping. In order not to run into a fine, it is necessary to immediately provide for the preservation of all primary documentation, the maintenance of BSO, compliance with cash discipline, and documentary support for any transactions.
Other activities need to be coordinated as well. So, an individual entrepreneur must receive a “go-ahead” from the SES, the Ministry of Emergencies, environmental services and other inspectors in order to open food production, a cafe or wholesale children's toys. It is necessary to deal with the issuance of permits and obtaining approvals even before the start of work in order to avoid penalties.
Become registered with the Pension Fund and the Social Insurance Fund as an employer. The tax office transfers information about all registered individual entrepreneurs to extra-budgetary funds independently. A self-employed entrepreneur does not need to personally go there to register. All he has to do is pay his insurance premiums on time.
Set up bookkeeping. In order not to run into a fine, you must immediately provide for the preservation of all primary documentation, the maintenance of strict reporting forms, compliance with cash discipline, and documentary support for any transactions.
Mistakes and difficulties
Alexey Golovchenko, Managing Partner of ENSO law firm
Registering an IP is a fairly simple process. But, despite the simplicity of the process, the IFTS may refuse you the state registration procedure due to an incorrectly completed application. It is necessary to clearly follow the instructions for filling out the documents, carefully study the sample filling, in case of questions, seek advice from the tax service.
The most common mistakes when filling out an application include grammatical errors, inaccuracies, typos, violation of text formatting rules, not filling in the required fields and not indicating the TIN, if any.
Airat Akhmetov, head of the legal department of the Business Services Center
If you, as an individual entrepreneur, intend to carry out certain types of entrepreneurial activities in the field of education, upbringing, development of minors, organization of their recreation and rehabilitation, medical care, social protection and social services in the field of youth sports, culture and art with the participation of minors, refusal to register may be associated with a conviction or criminal prosecution for certain categories of crimes.
In other cases, the refusal to register an individual entrepreneur can be appealed. It is necessary to familiarize yourself with the grounds for refusal in the document that will be issued by the tax authority, correct the mistakes made and submit the package of documents again.
It is also worth remembering the need to use codes according to (NACE Rev. 2).
Wanting to go into individual entrepreneurship, a person asks the question - which IP is better to open for beginners, how to do it with minimal investment, and what business ideas to use? The desire to start your own business is commendable, but it is important to do it right, take into account all the nuances so that the business develops and brings satisfaction along with a stable income.
There are several main areas in which a novice IP can develop:
- Production of goods;
- provision of services;
- mediation;
- work related to the possession of information;
- there is a business on partnerships.
The first type of questions does not raise - an individual entrepreneur is engaged in the production of some goods, household or food, and sells it to customers. The provision of services is also a rather simple thing: the future entrepreneur offers himself as a performer. For example, a person with knowledge of electricians makes minor home repairs, a carpenter fulfills orders for furniture (this is a business in the field of goods and services at the same time), etc.
Becoming an intermediary, an individual entrepreneur works according to the classic business scheme - purchasing goods at a bargain price and selling it at a profit for themselves. Subspecies - a situation where a person brings the seller and the buyer together, receiving an intermediary percentage from this. This is where salesmanship is critical.
Business for individual entrepreneurs in the information sphere today looks attractive. So, if an individual entrepreneur has knowledge in mathematics and other subjects, he can become a tutor, conduct courses, and help in writing papers. Any expert knowledge becomes a means of earning if you find those who need this information.
Partnership is an interesting type of business. For example, there are cases when large corporations turned to so-called problem solvers to solve complex problems. These are people with a unique vision of the situation, the ability to assess the current state of affairs and find an original way out of the crisis. An indicative example is when a large manufacturer of sports shoes could not defeat the theft of products by employees. The invited specialist suggested a simple solution: to spread the production of left-handed sneakers to a separate factory, to another region. An individual entrepreneur can offer ideas to the management of a partner firm, receiving a benefit.
An individual entrepreneur has a separate status in business - he is both a citizen and a legal entity. According to the Civil Code, there are few restrictions on the activities of individual entrepreneurs - but they exist, and some of them relate to types of business acceptable for individual entrepreneurs.
Legal classification:
- Prohibited activity.
- Requiring permission.
- subject to licensing.
- Ordinary - that is, carried out without restrictions and prohibitions.
Let's consider them in order.
It is important to understand: the work of an individual entrepreneur is regulated by law. It spells out the requirements and responsibilities of the individual entrepreneur, as well as the permitted areas of activity.
Individual entrepreneurs are prohibited from doing anything that is dangerous to the health and lives of people. The "forbidden" list of businesses also includes the military industry, the production of chemicals and certain sectors of the financial and economic sphere.
The IP cannot:
- distribute and produce alcohol-containing products;
- trade in weapons, ammunition, weapon parts;
- produce explosives, pyrotechnics and store them;
- work in the space industry;
- to broadcast on TV and radio channels;
- open mutual funds and NPFs - pension funds not owned by the state;
- work with drugs, psychotropic substances;
- carry out activities in the field of work of Russians outside the country;
- engage in air transportation;
- sell electricity;
- open a gambling business (including lotteries);
- open an enterprise that actively influences the environment;
- develop, test and repair military equipment.
The above list of businesses is incomplete, there are approximately 40 positions in it. If a citizen still wants to do business in areas prohibited for individual entrepreneurs, he must either abandon this idea or register himself as a legal entity.
With permission
Some (VDs) need to obtain a business permit from regulatory authorities when it is necessary to ensure the safety of the enterprise, employees and customers. Their list is quite large, it includes such items as catering services and the sale of food products, beauty salons, entertainment services, etc.
To engage in them, an individual entrepreneur must obtain an appropriate license.
Today the list contains about 50 items, the main ones are:
- services in the field of education (except for tutoring);
- passenger transportation, with minor exceptions to the rule;
- operations with military and aircraft equipment;
- medical services, production and sale of medicines and medical equipment;
- business with little impact on the environment;
- private investigation and security;
- use and storage of fire and explosive substances, chemicals.
To engage in them, a special room equipped with appropriate equipment should be equipped, documentation prepared and a license obtained.
They are safe for people, and the entrepreneur is not required to comply with any business requirements for these PDs. You can start working immediately after registration with the supervisory authorities.
The majority of areas of interest to individual entrepreneurs belong to ordinary VDs:
The SP can change the ID at will. All that is needed is to enter the relevant data into the USRIP through the tax office by submitting an application there with the changed code (codes) of the business activity. When registering and subsequent changes, you can specify several codes, there is no official restriction. However, there is a recommendation - up to 30 VD.
When starting a business, it is important not to make a mistake with the taxation system.
An entrepreneur, no matter what kind of internal affairs he is engaged in, interacts with the tax inspectorate. When registering a business, a tax regime is selected that determines the procedure for this interaction and the tax burden. And if the individual entrepreneur hires employees, the choice will affect the tariffing of payments to the FSS and the PFR. It is advisable to choose the best type of system for beginner IPs in advance, at the stage of business planning.
Our state is trying to ease the tax conditions for entrepreneurs by offering businesses a differentiated system of rates.
In 2017, there are several forms of taxation for individual entrepreneurs:
- suitable for any IP;
- the tax is levied on the income of an individual, value added and the average annual value of property;
- 13-30% tax rate on FL, 0-18% VAT, up to 2% on property;
- reporting is submitted in the form 3-NDFL and 4-NDFL.
- is divided into two types - "income" and "income minus expenses";
- Suitable for sole proprietors with up to 100 employees. and income up to 150 million rubles a year;
- under the “income” system, the rate is 6% (with the possibility of lowering it by regional authorities);
- for "income minus expenses" rate of 5-15%, also at the discretion of the local authorities;
- the report is submitted in the form of an annual declaration, taxes are paid quarterly in advance, and the final payment is made at the end of the year.
- it can be used to open and launch an individual entrepreneur with up to 100 employees, working in trade or services (local authorities can expand this area or completely cancel the tax regime);
- imputed (i.e., expected to be received) income is taxed;
- rate 7.5-15%;
- reporting in the form of a quarterly tax return, every 3 months. paid a fixed amount.
- individual entrepreneurs have no more than 15 employees, and incomes up to 60 million / year;
- subject to the potential income established by local laws;
- 6% rate (from 0 for Sevastopol and Crimea);
- declaration is not given. An individual entrepreneur acquires a patent for a certain period - from a month to a year.
OSNO is considered the main one, others are classified as special, due to the presence of features in the conditions. Some offer tax incentives.
The individual entrepreneur has the right to choose the most beneficial system for himself.
So, BASIC is good for everyone. According to the simplified tax system, it is impossible to engage in some VDs - insurance, banking, production of excisable goods, etc. (all VDs are indicated in the tax code, article 346.12). UTII - mainly suitable for trade IP and the service sector. In addition, in Moscow, for example, UTII is not valid, and in the regions it will be canceled by 2021.
PSN is similar to UTII, but is suitable for a narrow circle of VD, in addition, for each type of business, you will have to buy a separate patent. Also, a patent purchased in one region is not valid in another. As for the ESHN, it is suitable only for agricultural producers. If you open an enterprise that processes products, you cannot use the system. Under ESHN, an individual entrepreneur is obliged to engage only in agricultural production, which should bring from 70 percent of income.
Taxation under the simplified tax system is “zero” two years after the formation of an individual entrepreneur, under the conditions:
- work in the social sphere, science or production;
- registration of an entrepreneur after the adoption of the law on zero tax for businesses in the field.
The same applies to PSN.
If an individual entrepreneur has involved different VDs, taxation is combined. For example, production works according to OSNO, and trade - according to UTII. And income from renting housing and tutoring is suitable for PSN.
There is a simple algorithm of actions for choosing a business IA:
Among the ideas of an individual entrepreneur, business ideas are different.
Popular options in 2017:
Of course, this is not a complete list of possible VDs that an individual entrepreneur can deal with. It is enough to look around, and for sure there will be an interesting idea for selling a product or providing a service in demand.
