Necessary package of documents for opening an IP. What do you need to open a sole proprietorship? What registration information about the entrepreneur can be changed

IP registration in 2018 - 2019. Who can become an IP

The rules for state registration of legal entities and individual entrepreneurs by entering information into the Unified Register are enshrined in the law "On State Registration ..." dated 08.08.2001 No. 129-FZ.

For many aspiring entrepreneurs who are faced with the need to register commercial activities with the registration authorities for the first time, step-by-step instructions for opening an IP will be useful.

The step-by-step instruction for registering an individual entrepreneur is a certain ordered algorithm of actions aimed at performing a number of legal operations in order to register the status of an individual entrepreneur.

How to open an individual entrepreneur (step by step instructions) is of interest not only to beginner entrepreneurs, but also to experienced individual entrepreneurs who want to close an old business and start a new one.

In order to know about the basic rules for registering an individual entrepreneur in 2018-2019, we will explain the current norms of Russian legislation.

In our country, the following categories of persons have the right to register the status of an individual entrepreneur:

1. Citizens who have reached the age of majority, that is, 18 years.
2. Fully capable citizens.
3. Citizens who have reached the age of 16 who:

• got married;
• obtained the consent of parents, adoptive parents or guardians;
• recognized by the court as fully capable.

Citizens of the Russian Federation, foreign citizens and persons who legally temporarily or permanently reside in the Russian Federation.

State and municipal employees are prohibited from engaging in commercial activities.

How to open a sole proprietorship

He or his representative can carry out actions to register information about an individual entrepreneur.

Various registrars may act as a representative. That is, private companies, whose services are used by entrepreneurs who do not want to spend their personal time visiting state registration authorities.

Independent opening of an IP has its obvious advantage in the form of significant savings in funds for registration procedures.

In addition, going through the registration procedure in person, the individual entrepreneur gets acquainted with all the subtleties and features of this legal operation. Also, the IP gains precious experience in interacting with a variety of government agencies.

The negative side of such an appeal to the registration authorities is the expenditure of the citizen's personal time, the need to collect and prepare the documentation requested from the authorities independently.

The entrepreneur will have to personally stand in line to the duty officer of the registration authority, submit documentation. If errors are found in the submitted application for registration, he must independently deal with them.

Many entrepreneurs who have already gone through the registration procedure note that this is a simple and quick operation. SPs believe it is not worth the significant cash outlay for private registrars.

Can a sole proprietorship have a name? Choice of activity codes

Before applying to the registration authority, which is the tax office, an individual entrepreneur who decides to register his status on his own often wants to decide on the name.

Unlike legal entities that can choose depersonalized names, sole proprietors have no choice.

Entrepreneurs who do business without forming a legal entity can only be named in accordance with their full name. However, an individual entrepreneur has the right to register a trademark that will distinguish his products or services.

OK 029-2014 contains a unified list of types of economic activity, each of which is assigned a personal identification code. The document contains a hierarchical list grouped by areas of activity.

The type of commercial activity chosen by the entrepreneur must be present in this classifier.

An entrepreneur who independently applied to the tax office for registration should carefully study the normative act and accurately determine the activity code corresponding to his specialized area (for more details, see How to choose OKVED 2018 - 2019 codes for individual entrepreneurs? What types of activities do individual entrepreneurs have?).

In the application for registration, the entrepreneur will be required to indicate the codes of the types of activities that he will be engaged in as part of the IP.

How to get an IP using the services of a third-party registrar

Many companies offer services for entrepreneurs to register their status with government agencies.

Professional specialists with specialized legal education give clients advice on registration issues, represent the interests of individual entrepreneurs in state institutions and perform other actions aimed at registering the status of an individual entrepreneur.

Registrars can independently open accounts in the name of an individual entrepreneur, keep his accounting records, control credit relations and provide many other types of services.

The main advantages of using the services of law firms are saving time and obtaining the status of an individual entrepreneur without personal participation in registration activities.

Naturally, the services of registrars are paid, which entails additional expenses for individual entrepreneurs. Also, a citizen who has resorted to third-party assistance in matters of registration will be familiar with this procedure rather superficially.

What do you need to open an IP

Many citizens who open an IP for the first time often search the Internet for information on the request “what is needed to open an IP”.

Don't know your rights?

Opening an individual entrepreneur requires registration, and registration begins with a visit to the tax office at the place of residence of a citizen and the provision of the necessary package of documents with an application.

How to make an IP: an application for registration with the Federal Tax Service

A citizen will need to fill out a standard application form P21001. The form of the document was approved by order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. MMV-7-6 / [email protected]

The document includes the following items:

• Title of the document.
• F. I. About the applicant.
• The gender of the citizen.
• TIN number.
• Birth information, i.e. date and place of birth.
• Information about the applicant's nationality. If the applicant is a foreign citizen, then the code of the state of which he is a citizen should be indicated.
• The address of the place of residence of the future entrepreneur.
• Passport details.
• Details of a document confirming the rights of a foreigner, a stateless person or a person who temporarily or permanently resides in Russia.
• Information about codes of economic activity.
• Applicant's contact details.
• How to respond to an application.
• Signature of the person submitting the application.
• Information about confirmation of the signature of the applicant.

The application form for registration of IP can be downloaded in the Forms section at the beginning of the article. It is better to fill out the document in electronic form. Compiling the application manually often leads to additional errors.

We prepare a package of documents for registration

Federal duty receipt

To carry out identification of the identity of the applicant, he must have a passport with him.

He will also be required to provide a receipt for payment of the state fee in the amount of 800 rubles, which is charged for the implementation of registration actions for registering a new individual entrepreneur.

A citizen can pay the fee at a bank branch, at a bank terminal or on the official website of the Federal Tax Service of the Russian Federation.

Entrepreneur's representative power of attorney

If on behalf of an entrepreneur wishing to register his status, his representative acts, then he must have a duly executed power of attorney confirming his representative powers.

You can delegate the authority to register an individual entrepreneur on the basis of a notarized power of attorney.

Which tax office should be contacted with documents

You can carry out an operation to register an entrepreneur with the tax authority at the place of residence of the individual entrepreneur.

You should contact the tax office in the region where the citizen is registered in accordance with the passport.

If there is no registration mark in the passport, then you can apply for state registration of an individual entrepreneur to the tax authority at the place of residence.

How to apply

You can submit documents in person (through the tax office or the MFC) or with the help of a representative. If a citizen does not want to visit the tax authority, the MFC in person, and also does not want to authorize his representative for these actions, then he has the right to send documents by Russian post or send them in the form of an e-mail.

Personal submission of papers

When submitting documents on paper or electronic media, the applicant must be sure that they contain only genuine information and are valid.

It is worth making sure that the complete documentation package is available. It is important to check that the application complies with all legal requirements and contains all the necessary signatures.

Mailing

If documents for registering an entrepreneur are sent by Russian post, then when registering the parcel, you should indicate its declared value. The parcel must have an inventory of all papers attached to the application.

Filing papers electronically

You can apply for registration of an entrepreneur through the electronic application of the Federal Tax Service of the Russian Federation.

After registering in the User's Personal Account, the entrepreneur will be able to select the required option and apply for registration actions.

Refusal to accept an electronic application for registration

An electronic application located on the official website of the Federal Tax Service may refuse a citizen to accept an application and a package of documents attached to it if:

• The applicant violated the requirements of the service instructions regarding the formatting, execution and certification of documentation.
• The information indicated in the documents for registration differs from the passport data of a citizen.
• The applicant did not indicate his TIN.
• The applicant incorrectly paid the state fee. This situation may arise if a citizen has chosen the wrong tab and transferred funds to the wrong bank details.
• The citizen incorrectly filled out the application for registration. For example, he made mistakes when specifying the number of spaces in the passport number or incorrectly aligned the text on the sides of the field.
• The applicant incorrectly indicated the abbreviations associated with the name of the address objects.
• The citizen who filled out the application made typos in the text of the document.
• The applicant left blank fields that must be filled in.
• The citizen attached an incomplete package of documents to the application for registration of IP.

The procedure for considering documents in the Federal Tax Service

The tax inspector on duty, authorized to accept applications from citizens, identifies the identity of the applicant. It performs a preliminary check of the submitted documentation and application for registration.

After carrying out these operations, an authorized employee of the tax authority issues a receipt to the applicant in receipt of the application and the papers attached to it. A receipt issued to a citizen by an employee of the tax service must contain the signature of the official, the seal of the tax service department and the date the application was received.

The application is registered and receives an individual number. After 3 days from the date of receipt of the application, the tax inspectorate makes a decision: to register an individual entrepreneur or to refuse to register it.

What documents are issued after registration of IP

If an individual entrepreneur has received the consent of the tax authority to carry out registration actions, then he will be able to receive a USRIP record sheet.

This document can be issued to the applicant personally or through a representative, if he has a notarized power of attorney. It is also possible to send documents by mail.

Having received a document confirming the registration of an individual entrepreneur, a citizen must carefully read its contents. It is recommended to carefully check all the items and make sure that the data indicated in it correspond to the information about the IP.

If a citizen discovers that a number of information does not correspond to previously declared data, then he must immediately contact the tax office that issued the documents.

If an authorized official of the tax authority admits that the mistakes were made through his fault, then the documents will be reissued as soon as possible free of charge.

What to do after registering with the tax service

After the official state registration, the entrepreneur will have to carry out a number of legal operations, among them:

• Registration with pension authorities.
• Registration with insurance authorities.
• Obtaining statistics codes at the local branch of Rosstat.
• Production of a personal seal (at the request of the entrepreneur).
• Opening a current account in a banking organization.

Making changes to IP information

If there are legal grounds for making changes to the information recorded by state bodies during the registration of an individual entrepreneur, he should report this to the tax office.

The Tax Inspectorate will confirm the need to make changes to the data reflected in the Unified Register.

What registration information about the entrepreneur can be changed

A citizen legally registered as an individual entrepreneur is obliged to inform the registration authority at his place of residence about changes in data relating to him:

• FULL NAME.
• gender;
• dates of birth;
• places of birth;
• residential address;
• citizenship;
• details and content of the identity document;
• details and content of papers confirming the rights of a foreign citizen;
• details and content of documents confirming the rights of a stateless person;
• details and content of papers confirming the rights of a person who temporarily or permanently resides on the territory of Russia.

How to apply for changes to registration information

To make such changes, a citizen will need to submit a relevant application and a copy of an identity document to the tax office.

Documents can be submitted by a personal visit to the tax office or the MFC, through a representative who has a notarized power of attorney; or by mail.

If instead of the entrepreneur, the documents will be submitted by his representative, then the signature of the applicant, which is contained in the application for amendments to the registration information, should be notarized. Changes are made on the basis of the submitted application of the entrepreneur within 5 days.

Thus, citizens who wish to register their status as an individual entrepreneur in the prescribed manner must draw up an appropriate application, prepare all the necessary title documents and contact the tax office to carry out registration actions.

This page contains the documents required only for the state registration of an individual as an individual entrepreneur. Other documents can be found on the relevant sections/pages.

What documents need to be submitted for registration as an individual entrepreneur:

1. application for state registration of an individual as an individual entrepreneur in the form P21001,
2. receipt for payment of state duty for registration of IP,
3. application for the transition to a simplified taxation system in the form No. 26.2-1 (optional),
4. copy of the passport.

Below we will consider where to get the forms of documents according to the list and how to fill them out.

A detailed description of filling out the documents can be found in the Order of the Federal Tax Service of the Russian Federation "On approval of the forms and requirements for the execution of documents submitted to the registration authority during state registration of legal entities, individual entrepreneurs and peasant (farmer) households."

1. Application for state registration of an individual as an individual entrepreneur in the form P21001

You can fill out an application:

• Online on the official website of the Federal Tax Service of the Russian Federation.
• With the help of the official free program from the Federal Tax Service of the Russian Federation for preparing documents for state registration.
• Manually

be careful- the application must be filled out in full accordance with the requirements (otherwise, registration may be denied). In order not to be mistaken in the details, it is worth using the above official program for preparing documents. So, for example, you need:

• use 18 point Courier New font when printing
• when filling out by hand, use black ink
• complete the application in capital letters
• indicate at least four characters of OKVED codes
• specify a phone number in a specific format
• follow the rules for wrapping words to the next line

Consider self-filling the application:

Download the latest up-to-date version of the Application Form P21001 in PDF format.

You can see an example of the most common option for filling out an application R21001 (for adult citizens of the Russian Federation who pick up documents on their own) here:

• page 1 (opens in a new window),
• page 2 (opens in a new window),
• Sheet A (opens in a new window)
• Sheet B (opens in a new window).

Now a little more:

• TIN- if you do not know - if missing - how to get a TIN.
• Place of Birth- in full, as written in the passport.
• Address- at the place of registration (as in the passport)
• Postcode can be found on the Russian Post website
• Document type code- for the passport of a citizen of the Russian Federation - 21 (check the relevance in the information about the types of documents)
• How to fill out Sheet A(Information about OKVED codes) You can read on the page dedicated to OKVED codes for individual entrepreneurs.
• Sheet B should be printed in 2 copies. Full name in it is entered by hand, the signature is put when submitting documents (in the presence of the receiving inspector)

2. Receipt for payment of state duty for registration of IP

Fill out a receipt for payment of state duty for registration of IP automatically and is free You can use the official service from the Federal Tax Service of the Russian Federation.

An example of filling can be seen (opens in a new window).

3. Application for the transition to a simplified taxation system form No. 26.2-1 (USNO, USN, simplified taxation)

The simplified taxation system (it is also: USN, USNO, simplified tax system) allows you to pay less taxes and lead much easier reporting than OSNO (basic taxation system). The simplified tax system is very common among small and micro businesses. There are two options for USNO interest rates - 6% (from income) and 15% (with "income minus expenses"). You choose the interest rate yourself.

• If you chose 6%, then pay 6% of any income, and your expenses will not be of interest to the tax authorities (it is convenient if, for example, you provide some services and your expenses are much less than income).
• If you chose 15%, then subtract the amount of expenses from the amount of income and pay 15% of taxes from the resulting figure (it’s convenient if, for example, you trade something, that is, you first buy and then resell with your markup). At the same time, all your expenses must be documented(checks, invoices, acts, etc.).

If you plan to apply a simplified procedure, then you must submit this notice. in duplicate along with other documents upon registration. You can only switch to a simplified system once a year, so if you do not apply immediately, you will have to pay MUCH more taxes and lead MUCH more complex accounting and reporting until the end of the current year. By law, you can apply within 30 days from the date of registration, but why wait, apply right away ...

• Download the application for the transition to a simplified taxation system in the form No. 26.2-1 (KND 1150001) in PDF format.
• The application is submitted to two copies, one copy remains with you (with a mark of acceptance), be sure to save it.
• You can fill out the form automatically using the free official program from the GNIVTs of the Federal Tax Service of the Russian Federation Taxpayer Legal Entity.

An example of filling can be seen here:

• Application for the transition to a simplified taxation system (STS) (opens in a new window)

4. Copy of the passport.

Everything is simple here - a photocopy of two spreads of the passport (main and with a residence permit) on one page of A4 format (they may ask for copies of all pages containing any information).

This completes the preparation of a package of constituent documents for opening / registering an IP. You will learn about what to do next in the next paragraph of the section -

It is possible to engage in various types of entrepreneurial activity only after state registration. Individuals are given the right to register their enterprise as an individual one.

The address of its location is the address of registration of the IP as an individual. Unlike, there is no need to submit documents confirming the real location of the enterprise.

When creating an IP, it is not required to define its name. The name is the proper name of the natural person.

The list of documents for opening an IP is reduced to a minimum by legislation.

As part of the package of required documents, you must submit:

• an identity document, that is, a passport of a citizen of the Russian Federation. A photocopy of all its sheets is also attached to the passport;
• an application for registration, drawn up in the form P21001 established by law. As a rule, the document is filled out on the finished form by hand. This can also be done on a computer, followed by a printout of the prepared text;
• a photocopy of the taxpayer identification number (TIN) issued by the Tax Inspectorate to an individual prior to the start of the registration procedure;
• receipt of payment of the established state duty. The document is submitted in its original form.

Submission of an application for registration by a person under the age of majority is accompanied by a notarized consent from parents or guardians to grant him the right to engage in entrepreneurial activities.

A marriage certificate or a decision of a judicial authority recognizing a citizen as fully capable can serve as documents with similar powers.

In addition to the documents, a notification on the possible application of a special taxation regime is attached.

Filling out an application for opening a sole proprietorship

The application is made in accordance with the currently valid form. For citizens of the Russian Federation, it is mandatory to fill out sheets 1 and 2 with appendices A and B. Foreign citizens, as well as persons without citizenship, are required to submit sheet No. 3.

Making an application included in the list of documents for opening an IP is the most time-consuming process.

This document must contain the following information:

• data about the entrepreneur as an individual, as well as his passport data;
• place of registration of an individual entrepreneur;
• codes of types of economic activity that the entrepreneur will carry out.

In accordance with the approved rules for compiling a document, when filling it out manually, the letters fit into separate cells. Colored inks cannot be used. The document printed on the printer is signed by the original signature of the applicant.

Sheet numbering is required in the upper right corner. The numbering of sheets must be two-digit and begin with "0", for example, "02".

A common inaccuracy is the incorrect spelling of the contact phone number. When specifying a city number, the city code is recorded, if there is a cell phone, the operator code. Both codes must be in parentheses.

The application is signed personally by an individual in the presence of an inspector accepting documents for registration.

The choice of the type of activity of the IP

Appendix A, which is part of the package of documents for opening an IP, indicates the codes of the types of activities that the future entrepreneur intends to engage in. The codes are determined according to the reference book - the All-Russian Classifier of Types of Economic Activities (OKVED).

Each code must include at least four digits. The entrepreneur must know that conducting activities that do not comply with the approved codes is subject to an administrative fine of 5,000 rubles.

The determination of the type of activity of the future individual entrepreneur must be treated very responsibly. Changing the code or entering other codes entails additional time costs.

The best option is to include as many activities as possible in the document. It is not necessary to include in the list of planned types those that are not allowed for individual entrepreneurs, as well as requiring the acquisition of a special license, except in cases where it is planned to conduct a licensed activity.

A careful approach is also necessary when planning the use of special tax regimes. There is a clearly limited list of types of economic activity in which the application of special regimes is possible.

If the intention to use them is not declared in the P21001 form, then the transition to them is not possible even with the filing of a notification, since a change in the tax regime is possible only from the beginning of the new year.

Notification of the planned type of taxation and TIN

Before registering an IP, it is necessary to decide on the type of taxation that the entrepreneur will apply in.

If you plan to use a special regime, then it is necessary to notify the supervisory authority - the tax office at the place of residence.

Thus, documents for opening an individual entrepreneur must be supplemented by a special notice, the submission period of which is limited to five days from the date of registration. The notification is submitted as part of the package of documents for registration of IP.

The special regimes, the application of which must be notified to the Federal Tax Service Inspectorate, include:

• simplified taxation system ();
• a single tax on imputed income ();
• single agricultural tax (ESHN).

The patent system also applies to special regimes, but the right to use it comes only after paying for the patent.

In the absence of an application from the taxpayer on the application of special regimes, the general taxation system (DOS) is applied by default.

Individual entrepreneurs, in accordance with the provisions of the Civil Code of the Russian Federation, are natural persons. If the future individual entrepreneur has already received his TIN, like any other individual, then he must submit a copy of the document on its receipt during registration. If he did not receive a TIN, then this must be done even before submitting a package of documents for registration of an IP.

Preparation and receipt of documents when opening an IP

When drawing up documents for starting a business, reductions are not allowed. When preparing documents on your own, you need to ensure that none of them contains errors.

The presence of typos, blots, inconsistencies in the data leads to the re-submission of the package of documents.

Upon receipt of a package of ready-made documents for registration as an individual entrepreneur, if necessary, register in. This registration is required subject to availability. If an individual entrepreneur does not plan to hire employees, then registration with these funds is not required.

Documents for registration are submitted by the individual himself or his representative acting by proxy. The representative must present a power of attorney during registration, which specifically lists his rights, for example, "the right to receive registration documents for IP Petrov V.M." In this case, a copy of the applicant's passport must be submitted in a notarized form.

The modern way to apply for registration is to apply online. In this case, the documents must be received by the entrepreneur personally or through an authorized representative.

Competent preparation of documents and knowledge of the requirements of the law allow for registration in the shortest possible time. Re-submission of documents increases the period allotted by law for registration of IP.

Ideally, in the absence of comments, the entrepreneur receives the finished documents within five working days after submitting the application for registration.

Recently, many people have appeared who want to register an individual entrepreneurship, because this requires a minimum of documents, and the registration procedure itself is quite simple.

At the same time, for the legal conduct of entrepreneurial activity, it is necessary to register an individual entrepreneur, LLC, OJSC, etc., but many novice businessmen do not know at all what documents are required by Russian authorities from individuals.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

In this regard, before registering your own business, you need to remember the list of documents, as well as the correctness of compiling some of them and submitting them to the relevant authorities.

Important Details

To begin with, you should remember the main list of documents and how they are filled out.

Main set

Many people, when registering an individual entrepreneurship, begin their journey by making unreasonable cash costs, not wanting to delve into the features of registration. At the same time, they turn to various organizations that provide their services of assistance in registration, despite the fact that for self-registration of an individual entrepreneur, you need to provide the tax authority with only five basic documents.

• original passport along with its copy;
• a copy of the identification code;
• statement;
• a receipt confirming the fact of payment of the relevant fees;
• an application to transfer your business to a simplified tax system.

A copy of the passport must be provided to the tax authorities in a strictly defined form:

• copies must be made of all pages;
• a copy of each page must be provided on a separate sheet, and double-sided printing is prohibited;
• all sheets of the copy must be stapled together, and the tax inspector must receive the documents in this form.

It is necessary to register an individual entrepreneur directly at the place of his residence, but at the same time, you can carry out your activities throughout Russia.

An identification number must be issued to yourself in advance. It is also issued by tax inspectors, as it is required for registration of individual entrepreneurship. If you do not provide a TIN along with the application, then in this case you may be denied registration.

It is worth noting that you can submit an application for this document along with an application for registration of an individual entrepreneur, and in this case, in five days you will immediately receive both an identification number and a certificate of registration. A copy of the TIN must be provided on a separate A4 paper.

Before submitting an application, it is important to study the current taxation systems, decide on the future type of activity and, accordingly, select the necessary OKVED codes. The standard application form is printed on form P21001 and includes five sheets. If you wish, you can fill out the application completely on a computer and then print it, while it is important to take into account that to fill in all the items you need to enter characters in Courier New font size 18 pt.

Special attention should be paid to sheet B, since there are their full names. must be entered manually. In principle, you can fill out completely manually, but for this you first need to print the form. The most important thing is to write only in capital block letters and exclusively in black ink.

When filling out an application, the main thing is to remember a few basic rules:

• document format for a passport - 21;
• you need to put two spaces between the number and series of the civil passport;
• place of birth must be indicated in accordance with the one that appears in your passport;
• for individuals, there is no rule for filling out page 003;
• on sheet B, you need to fill out your full name. exclusively by hand;
• the phone number must be filled in together with the country code without any spaces.

After all the pages are filled in, you need to join them with a paper clip or stapler, and it is not necessary to stitch them at all. It is also worth noting that after printing the application, you cannot add any information by hand. The signature on sheet B must be left only in the presence of an authorized tax inspector. This sheet is returned to you immediately after all documents are submitted.

Details for the payment of the state fee, you can by personally contacting the IFTS office or by looking at the relevant information on the official website. In 2019, the size is set at 800 rubles, which can be paid at any branch of the Savings Bank without paying any commission.

The paid receipt must be attached to the first page of the application, and a standard paper clip can be used for this.

There is also an online service that allows you to remotely pay the state fee by bank transfer. If you used this payment method, you will no longer need a receipt application.

The transition to a simplified taxation system is provided only for representatives of small and medium-sized businesses, allowing them to submit reports under simplified conditions. This system uses two basic rates - 6% and 15%, while each entrepreneur has the right to independently choose which type of rate suits him.

In any case, if you are going to register a business under the simplified system, you must also submit a corresponding application to the IFTS, which is submitted to the authorities along with the rest of the package of documents for registration or during 30 days after the registration procedure is completed.

If the application is not submitted within the deadline, the entrepreneur is automatically assigned the main system, in which the reporting is much more complex, and in addition to this, a large taxation is added.

Having collected all the documents, you can go to the local tax authority, where all the documentation is transferred to the tax inspector with a receipt that your documentation has been accepted, and after that you will only have to wait for the registration notification

Additional points

Among other things, in order to register an individual entrepreneurship, you need to register with the Compulsory Medical Insurance Fund and the Pension Fund. After the registration procedure, the tax authority must send data on the new business entity to these authorities, while the entrepreneur himself is sent a notification by mail that his personal data is registered in the MHIF and PF.

It is mandatory to register in these funds, and it is carried out at the place where the IP is registered. If the entrepreneur is not going to hire any additional employees, he is registered automatically. An individual entrepreneur can make a fixed contribution every month or quarterly.

If a businessman is going to use the services of employees, he must register with each of the funds as an employer, and also make a mandatory monthly payment for each of the employees.

Also, in accordance with the current legislation, it is necessary to draw up a current account. The entrepreneur has the right to independently decide whether he needs this account to conduct his activities, as well as to conduct any monetary transactions.

If in the future the individual entrepreneur is going to receive any funds for the services provided or pay for services and materials by bank transfer, the use of such an account is also necessary. Also, if transactions are made for an amount of more than 100 000 rubles, an individual entrepreneur must open his own current account without fail.

If an individual entrepreneur already has a current account, then in this case he can pay fixed payments, tax deductions and various social contributions from it. In the case of opening this account, information about this event must be transferred to the tax service by bank employees, and nothing is required from the entrepreneur.

To open your own current account, you need to provide the bank with the following package of documents:

• a copy of the state certificate of registration, certified by a notary;
• a copy of the identification code certified by a notary;
• a copy of an extract from the USRIP, which must be issued in less than 30 days before opening an account;
• a copy of the passport;
• a copy of the notice of the Department of Statistics;
• licenses and permits to conduct their activities.

It is also worth noting that in some banks, in the process of opening an account, it is required to provide an entrepreneur's seal, which is, in fact, optional, but is set as a mandatory requirement by some financial institutions. Among other things, the presence of a seal during any commercial transactions increases the trust of partners. The seal can be made as standard in a round shape, or in any other.

An individual entrepreneur who does not use the services of employees must pay several mandatory payments:

• 6% on income or 15% on the amount of profit (depending on which entrepreneur chooses the interest rate);
• fixed contribution to the Pension Fund;
• 13% Personal income tax on the income of each of its employees (if any).

Stages of work with documents for registration of IP

Preparation for registration of IP includes several main stages.

The first stage is the preparation of information, during which you need to decide on the type of activity that you are going to conduct (in order to select the appropriate OKVED codes), as well as the taxation system that you will use.

The group of OKVED codes you have chosen includes the entire junior subgroup of codes, while only the code of the main group is added to the USRIP, and not all of those indicated. At the same time, the total number of activity codes that can be indicated during the application is not limited in any way.

To date, there are several options for the system of taxation:

• general, including personal income tax, VAT, as well as property tax;
• simplified;
• a single tax on imputed income;
• single agricultural tax;
• taxation system in the process of implementation of production sharing agreements.

The simplified system provides for the payment of only one tax instead of all of the above, if the current procedure for conducting cash transactions and providing the necessary reporting is maintained. If an entrepreneur is going to use the simplified system, then he should apply for this within a month after registration.

• passport along with a copy;
• application for registration, certified by a notary;
• taxpayer identification number;
• a receipt confirming the fact of payment of the state duty.

The procedure for preparing the necessary documentation is as follows:

• correctly fill out the application in accordance with the P21001 form;
• make a copy of each page of your civil passport, then sew them all and certify with a signature;
• if you are not going to go to the tax office on your own, certify each paper with a notary;
• find out the details of the Federal Tax Service, which is located at your place of residence and where you will submit all the documents necessary for registration;
• pay the state duty at any branch of Sberbank.

After all these procedures, you can submit a package of documents to the Federal Tax Service at the place of residence. You need to transfer the papers to the tax inspector against receipt, while he must also tell you the time frame in which your application should be considered. If the guarantor is responsible for filing all the papers, the receipt is sent to you by mail.

In accordance with the current legislation, state registration is carried out within five working days, and after the opening of the IP, the corresponding entry is immediately made in the USRIP.

After that, having taken a receipt, you must visit the tax office with a passport on the appointed day and receive there:

• notification that you, as an individual entrepreneur, are registered with the tax authority;
• a certificate confirming your registration as an individual entrepreneur;
• extract from the EGRIP.

After you have the documents on the registration of an individual, you can start legal business activities.

What you should pay attention to

In order not to face various problems in the process of registering an IP, you must remember a few basic points.

Deadlines

The term for registration of individual entrepreneurship directly depends on who exactly is involved in the registration. If an entrepreneur independently applies to the tax authority, he will have to spend an order of magnitude more time compared to how long this procedure is carried out by intermediary organizations.

To open an IP, on average, you need to spend the following amount of time:

You can significantly speed up the registration procedure if you remember where and what documents you need to send during the registration process.

You can apply for the services of intermediary organizations that, for a certain amount, help to significantly speed up the registration procedure, having useful contacts and understanding of all the features of such registration

Examples of filling and filing

• 1.1. Name - Kolibrin;
• 1.2. Surname - Peter;
• 1.3. Middle name - Aleksandrovich;
• TIN - 123456789000;
• Gender - 1;
• 1 Date of birth - 12/10/1970;
• 2 Place of birth - Yekaterinburg;
• Citizenship - 1;
• 1 Postal code - 123456;
• 2 Code of the subject of Russia - 01;
• 4 City - Yekaterinburg;
• 6 Street - st. Lenin;
• 7 House - 13;
• 8 Building - 4;
• 9 Apartment - apartment 15;
• 1 Identity document code - 21;
• 2 Series and document number - 12 34 567890;
• 3 Date of issue - 09/02/1987;
• 4 Issued by - Department of Internal Affairs of Yekaterinburg;
• 5 Subdivision code - 123-456.

All other items are filled out as needed.

After you fill in all the necessary documents, you need to submit them to the tax inspection body. The employee who accepts all the papers from you must check the documentation you have collected, and then provide you with a complete list of documents required to open an IP, and also tell you when you can come for a ready-made certificate (legally this period is limited to five days).

At the appointed time, you will have to visit the FTS office again, receive a ready-made certificate, as well as an entry sheet in the USRIP, and also leave a signature in the journal confirming their receipt.

Thus, the period of registration of individual entrepreneurship is quite short.

What is issued

Despite the fact that each Tax Inspectorate uses an individual registration procedure, there is a minimum set of documents that must be issued to an entrepreneur in each case:

OGRN certificate, in which the main OGRN number is entered	All the details of this certificate are needed in order to subsequently make it easier to submit reports to various non-budgetary funds and the tax service, as well as in case of signing various documents.
Extract from USRIP	It has a somewhat limited validity period, and if necessary, the entrepreneur can request it. Often it is required by various state funds, as well as in the process of concluding contracts with any legal entities.
Notification that you, as an individual entrepreneur, are registered with the Tax	An entrepreneur can register only at the place of residence. It is impossible to register an individual entrepreneur at the place of temporary registration, and subsequently he will have to constantly report to the very inspection in which he was registered. At the same time, business can be conducted in any city or district, and the only exception to this rule are only entrepreneurs on UTII, who are registered at the place of doing business. Nowadays, many Russian services work using the "single window" technology, that is, they independently send the necessary information about registered entrepreneurs to various structures. If your inspection uses this technology, you will additionally be provided with the following documents.
Notice of registration with the Pension Fund with the assignment of an individual number	Each entrepreneur must make an obligatory contribution to his medical and pension insurance in each off-budget fund. To transfer contributions, you must indicate the unique number of the insured in the payment.
Notification of which Rosstat statistics codes were assigned to you	Quite often, this paper is required in the process of opening a bank account, filling out various official documentation, and performing a number of other procedures. Wanting to start a business and engage in entrepreneurial activities, the founder of a small or medium-sized business is faced with the inevitable procedure of documenting his company. Complete and detailed information on how to issue an IP, what papers to prepare and where to submit, is absolutely necessary for correct and timely registration. According to the legislation of the Russian Federation, individual entrepreneurship (IE) is a type of economic activity, the subject of which is an individual. The staff of his company may consist of one person (founder and head) or include several employees. Preparatory stage: once again weigh the pros and cons The decision to register is a responsible step. After its implementation, the entrepreneur will not be able to “reverse”, from this moment his economic activity begins. By this time, the founder of the company must make a list of his economic goals, develop a strategy for future activities, that is, have a real business plan in his hands. In the process of collecting information on how to correctly issue an IP, as well as when studying various legal aspects of all activities, an entrepreneur should pay attention to his responsibility to the state. It consists in the timely filing of reports, the mandatory deduction of certain amounts to the budget and the payment of taxes. Is it worth setting up a sole proprietorship? It is no secret that many entrepreneurs may try to run their business in the so-called shadow sector. This means that they do not have any permits to carry out their activities, do not reflect their income in any way and do not pay taxes. The reason is the fear that they will have to collect a package of documents and interact with government agencies, as well as the desire to reduce their costs. Against the questionable savings, there are several arguments in favor of a legitimate business: The entire period during which a person is engaged in entrepreneurial activity is taken into account when calculating the pension experience. There is no need to hide from representatives of the law or hide your source of income. The procedure for issuing visas to some countries can be simplified. The range of opportunities and business contacts is significantly increasing, as many company owners prefer to cooperate only with individual entrepreneurs or legal entities. There is an opportunity to carry out non-cash payments. Thus, we can conclude that any growth and development of the company involves the search for information on how to issue an IP on your own or through special companies. Why are intermediaries useful? In the event that the future entrepreneur is well versed in the bureaucratic intricacies of domestic legislation and is able to understand numerous certificates, statements and reports, he may well take care of the registration of his activities. For the rest, those who have no idea how to issue an IP on their own, the services of intermediary organizations are available. Their employees will be happy to help you collect the necessary documents, make a seal, open a bank account, and also tell you which government agency you should contact at what stage. Of course, their work requires appropriate payment. How to issue an IP: step-by-step instructions in general terms Knowledge of the procedure for registering individual entrepreneurs and the sequence of actions is necessary for both categories of citizens: both those who are involved in the procedure themselves, and those who have turned to intermediaries. All actions can be divided into several stages: To date, there are several options for taxation for individual entrepreneurs. You should decide on the choice of system even before you issue an IP. The differences between the types are related to the type of activity of the entrepreneur and the amount of his planned profit. Types of taxation and their characteristics: general system This is the name of the system that is used by default. That is, it takes effect when no other is selected. Its main condition is the mandatory control of financial transactions, as well as quarterly reporting (it is submitted to the tax inspector). Before applying for an IP and choosing a general system, you should find out that the entrepreneur will have to deduct 20% of the profit (the difference between income and expenses). Also on the list of mandatory deductions are: Property tax. It is paid when the organization owns any equipment, real estate or machinery. Value Added Tax. Its size is 18% of the amount of goods sold or services rendered. The amount of deductions depends on the size of the business. It is paid every quarter. Interestingly, an entrepreneur is not required to use a cash register to record transactions made for cash. Patents and the patent system Only some entrepreneurs are eligible for taxation under this system. The patent is relevant for companies with a small staff (up to 5 people) and an annual income of up to 60 million rubles. The use of a cash register is also optional. An entrepreneur does not need to submit reports, he does not need to visit the tax inspector often, he only needs to pay for a patent (valid for one month to a year) and correctly keep records of income in a special book. Code selection procedure Each type of entrepreneurial activity corresponds to a specific individual code, which is indicated in the all-Russian classifier. This document lists all the main industries and areas: food industry, agriculture, various types of trade and construction. By indicating the selected code when registering an IP, the entrepreneur determines which taxation system will be applied to him. Thinking about how best to issue an IP, and choosing a code, you should use only the new classification (compiled in 2014). In addition, the structure of this document is subject to change, so you should keep a close eye on any updates. What documents are required for registration The package that is submitted to the tax office should include: Passport or its copy if registration is carried out by mail. Receipt certifying the payment of state duty. Copy of identification code. An application with a request to open an individual entrepreneur (in the event that the package is sent by mail, the application must be certified by a notary). A document notifying which taxation system is chosen by the entrepreneur. The collected papers are submitted to the branch of the tax office at the place of registration or sent by mail. A day after receipt, the entrepreneur becomes the owner of a registration certificate, a taxpayer identification number and an extract from the unified state register. After that, information about the individual entrepreneur is automatically sent to the Pension Fund. Checking account and printing Even before you draw up an agreement with an individual entrepreneur on the purchase or sale of goods, the provision of services or other types of cooperation, many companies and firms are interested in the possibility of conducting financial transactions by bank transfer. Often, the lack of an official account with an individual entrepreneur becomes an obstacle to making the most profitable transactions. Therefore, those entrepreneurs who are determined to receive large contracts and orders, immediately after registration, apply to Rosstat for OKVED statistics codes. One day after submitting a receipt for payment for the services of this state body, copies of the identification code and documents received during registration with the tax office, the entrepreneur receives the necessary codes in two copies, as well as a letter certifying registration. Now you can open a current account, which will need to be notified to the tax authorities and the pension fund. A seal, like a bank account, is not a mandatory requirement for individual entrepreneurs. However, with this attribute, the status of the company is significantly increased and there is an opportunity for promising cooperation with other organizations. Also, a seal is needed to fill out work books for employees. If the head of a small firm needs information on how to register an employee as an individual entrepreneur, he should refer to the Labor Code and other administrative documents. When hiring the first employee, the entrepreneur will have to comply with several mandatory rules and register as an employer (pension and social insurance funds). In the future, the recruitment procedure will practically not differ from standard employment. Before planning to expand staff, the small business leader should be aware of the existing restrictions: Working on a simplified system, the owner of the company can hire no more than a hundred people. For a taxation system that provides for a single tax, the restriction is the same (up to one hundred employees). Individual entrepreneurs who have paid for a patent can hire up to five employees. It should be noted that we are talking about the average number of employees. Therefore, if an entrepreneur has two employees and the shift of each of them is half a working day, then the time sheet indicators will be equal to the productivity of one person. Knowing the rules and regulations governing the provisions of the law on how to apply for an IP for the work of performers and assistants will help to avoid fines and other penalties.   It might be useful to read: What is needed to open a sole proprietorship; Dry cleaning activities Okvad laundry and dry cleaning; Is a special assessment of working conditions necessary?; Factor analysis of the payroll; Fill out an application for opening a sole proprietorship; How to open a sports bar with minimal investment; Perfect competition: features and distribution; Information to be included in the sample;