How to register an IP not at the place of registration. The concept of the place of state registration of individual entrepreneurs. Is it possible for a foreign citizen to register an individual entrepreneur using temporary registration?

Registration of an individual entrepreneur in Russia takes place at his place of residence. If we open Article 22.1 of Law No. 129-FZ “On State Registration”, we will only find the provision that the documents for registration of an individual entrepreneur must indicate the address of the individual’s place of residence. However, there are no interpretations of what is recognized as such a place in this law.

Place of residence or place of stay

The situation will become even more confusing if you study it to register an individual entrepreneur. On page 2 of this application we find paragraph 6 with the title “Address of residence (stay) in the Russian Federation.” The question arises: is it possible to open an individual entrepreneur in a locality where an individual does not live, but stays?

First, let's look at what the law means by place of residence and place of stay. The Civil Code in this sense is expressed quite briefly: “The place of residence is the place where the citizen permanently or primarily resides.”

Law No. 5242-1 “On the right of citizens of the Russian Federation to freedom of movement” gives a more detailed interpretation:

place of stay- a hotel, sanatorium, medical organization or other institution where a citizen lives temporarily;
location- residential premises in which a citizen permanently or primarily resides as the owner or under a rental agreement, and where he is registered.

It is clear that no one will register a business at the address of a hotel or hospital, then who does the indication of the place of stay in? In this case, we are not talking about Russian citizens, but about foreigners or stateless persons. If they have not received Russian citizenship, then they do not live on Russian territory, but only stay temporarily. If they have a temporary residence permit or residence permit, these persons have the right to register an individual entrepreneur and conduct business until the period of permitted stay has expired.

But let's return to the citizens of the Russian Federation. For them, registration of an individual entrepreneur occurs only at the place of residence, not stay. But if a future businessman moved from his hometown, where he is registered, and now lives in a metropolis, where he has temporary registration, this is recognized as his place of residence?

Unfortunately no. There is another document (Resolution of the Government of the Russian Federation dated July 17, 1995 No. 713), where the place of stay is no longer only a hotel, hospital and similar institutions, but also a residential premises where a person lives on the basis of a rental agreement or ownership. Thus, the law does not have a clear, unambiguous interpretation of the place of residence of an individual, where state registration of an entrepreneur is allowed.

How then do you find out if you are registered in another city? In practice, tax authorities recognize only the address of residence as indicated in the passport. As for temporary registration at the place of stay, if your passport has a stamp indicating permanent registration, you will not be able to open an individual entrepreneur in another city.

When is it possible to register an individual entrepreneur at the place of residence?

And yet, to the question: “Is it possible to open an individual entrepreneur with temporary registration in 2017?” There is also a positive answer. If you have been discharged from your place of permanent residence, but have not registered at another permanent address, then you do not have a registration stamp in your passport.

In this case, the place of residence of an individual, in the absence of another, will be recognized as temporary registration. Then, indeed, registration of an individual entrepreneur not at the place of registration is allowed, but only because there is simply no registration in the passport.

Of course, it would be easier for applicants to register a business at the address of their choice - permanent registration at the place of residence or temporary registration at the place of stay. Then the question of whether it is possible to open an individual entrepreneur in another locality would simply not arise. Moreover, as we showed above, the law does not interpret these definitions entirely clearly.

The reason for not having a registration is connected not only with such an ambiguous interpretation of the law, but also with the fact that the period for registering an entrepreneur in this case depends on the period for which the temporary registration is valid.

If the period of your temporary registration in another city (in the absence of permanent registration) is less than six months, tax authorities will refuse to register an individual entrepreneur under various pretexts. After all, as soon as this period has passed, the Federal Tax Service must independently remove you from tax registration, which means reconciling calculations of taxes and fees for such a short period.

Thus, although registration of an individual entrepreneur with a temporary registration still occurs, in fact, this is inconvenient for both the tax authorities and the entrepreneur himself.

How to register an individual entrepreneur if it is not possible to be in your hometown

Meanwhile, there is no need to register as an individual entrepreneur in the locality where you temporarily reside. In this sense, it is easier for individual entrepreneurs than for organizations, because the obligation to work only at a legal address does not apply to them.

Once registered with the Federal Tax Service at his place of registration, an entrepreneur can work throughout Russia without any problems. At the same time, there is no additional need to register with the tax office at the place of business, unless the individual entrepreneur has chosen the UTII or PSN mode.

There are several ways to apply for registration of an individual entrepreneur without visiting your official place of residence:

Send documents by mail to the address of the registering tax office at your place of registration. To do this, you will have to certify the application P21001 and a copy of the passport from a notary. But you can also receive a USRIP registration sheet by mail to the address of your actual residence in another city.
Instruct a trusted person (relative, friend, professional registrar) to submit documents for individual entrepreneur registration. In this case, you will need to not only certify your documents with a notary, but also issue a power of attorney for registration actions.
Submit an electronically signed application P21001 through the Federal Tax Service website. You will also receive a response from the tax service electronically.
If you do not have a personal electronic qualified signature, you can contact a notary, who will send your application P21001 to the registration inspectorate, certifying it with your electronic signature. In this situation, the notary acts as a qualified intermediary in the transfer of your documents, but such a service will require additional payment (except for the state fee for registering an individual entrepreneur).

Let's summarize:

To the question - is it possible to open an individual entrepreneur in a locality where you do not have permanent residence - the answer is yes.
If you want to register a business not at your place of permanent residence, then before registering temporarily in another city, you need to check out from your place of registration. If you have both residence permit and temporary registration, you can open an individual entrepreneur only at the address indicated in the passport.
The registration period for an entrepreneur will coincide with the registration period at the temporary place of residence, i.e. In this case, you will also be doing business temporarily.
There is no need to open an individual entrepreneur at the place of temporary registration of an individual, because you can submit documents, submit reports and pay taxes remotely, without coming to your hometown.

There are cases when individuals want to become an individual entrepreneur, but are located in another city or region other than their place of registration. Therefore, the question immediately arises of how to register an individual entrepreneur not at the place of registration, but at the place of residence. To find out, you need to touch on some regulations that regulate this issue. In general, according to current legislation, registration of individual entrepreneurs should occur only at the place of permanent registration. But if you approach this problem from the point of view of all existing laws, then you can find the opportunity to register when a person is in another city other than his place of registration, or without it at all. This also applies to issues related to opening branches of individual entrepreneurs.

According to current legislation, state registration of an individual entrepreneur is carried out at the place of his registration. This is done in order to tie the entrepreneur in paying taxes and other payments for his business activities to a certain tax office and various state funds. It is also a control to ensure that there is no evasion of mandatory payments. Even if the entrepreneur plans to open many branches in different cities. Therefore, the future individual entrepreneur is obliged to contact the tax office at his place of registration, which almost always corresponds to his place of residence. But there are cases when a person changes housing, or he specifically comes to another city for the purpose of doing business without creating a legal entity. Despite the strict registration conditions, there is a way out of any situation that arises.

Methods for registering an individual entrepreneur if a person is not at his place of residence

Despite the fact that the state requirements for registering an individual entrepreneur are quite strict, it can be opened in another locality, and at the same time successfully carry out its activities, paying taxes and other mandatory fees. But for this you need to understand some subtleties.

There are such situations:

a person who wants to open an individual entrepreneur and do business in a certain region of our country has a place of residence and registration in another region or locality, and he does not have the opportunity to go to his place of registration to do everything according to the law;
a person who wants to become an individual entrepreneur does not have permanent registration, or changes his place of residence, but has a desire to engage in business.

Of course, the situations are not standard, but each has legal solutions, and they will be discussed below.

Some future businessmen decide to conduct their activities at their new place of residence, where, in their opinion, the conditions are better. But they understand that they need to go to where they are registered, and sometimes there is not enough time for this. There are three ways to resolve this issue.

You can collect all the necessary documents, then write a statement indicating that the person is in another city, and send it all by registered mail with a list of the contents to the tax office. In this case, the tax office will have to register the individual entrepreneur and give a response also by mail.

It is important to understand here that, despite the fact that the activity will be carried out in another region or locality, taxes and other mandatory payments will need to be made to the accounts of the tax and state funds where the documents were prepared.

Another way is that a future entrepreneur who is located in another locality can give a power of attorney to his friend, acquaintance or relative who lives in the place of registration of the future businessman, so that the latter can register an individual entrepreneur without his participation, but on behalf of him. Such a power of attorney must be notarized and certified only by a notary. There is no other way. This is the best way to register a private entrepreneur without personal presence.
There are many lawyers and law firms that have branches and operate in various cities and other localities. Their location can be found on the Internet, or from various commercials on television and other media. Almost all branches of such law firms are engaged in registration of individual entrepreneurs in all constituent entities of the Russian Federation, and you can rely on them as professionals. It follows from this that any person who decides to carry out entrepreneurial activities can seek legal assistance from such branches, enter into an agreement for the provision of assistance and entrust the registration of entrepreneurship to professional lawyers.

It is important to understand that, thus, as stated above, you can make any changes to the documents, opening and closing the types of activities of an individual entrepreneur. These three methods can be used in the case when there is a change of residence of the entrepreneur.

Registration of individual entrepreneurs when there is no registration at all

There are cases when a person wants to become an individual entrepreneur, but he does not have permanent registration at all. These are rare cases, but they still happen; there is also a way out of this, and you need to adhere to the following algorithm of actions:

first of all, you need to temporarily register in the locality where the individual lives, this will not be difficult, and you just need to contact the FMS;
After temporary registration has been received, you need to find out the tax authority that services the person’s residence address, and go to where you need to submit the appropriate application and submit the necessary documents.

It is important to know that the temporary stay of a person, a future entrepreneur, in a particular locality cannot become a problem in obtaining a temporary residence permit and subsequent registration with tax and state funds as an individual entrepreneur to carry out business activities.

For this case, you can also use postal services, issue a notarized power of attorney, or contact any branch of a law firm.

You also need to remember that if an entrepreneur who started his activity with a temporary registration has questions related to changes in his activities, or he decides to open a branch in another location, he will be tied to the tax authority where all the primary documents were drawn up.

Registration of a patent

The patent system, which provides preferential taxation, has some subtleties associated with the following problem. Those entrepreneurs who have received a patent must submit reports on the implementation of their activities to the body that issued it. And, as you know, such a permit is issued at the place of business, even if the businessman is registered in another region or locality. This also includes the functioning of branches, which also provide services in permitted types of activities.

To ensure that individuals do not have many questions regarding registration of patents, if they do not have registration at all, want to carry out permitted activities not at their place of residence, or open their own branch with hired employees, we can say the following. Everything can be arranged in the ways indicated above. Postal correspondence, execution of a notarized power of attorney, or the assistance of a competent lawyer will help here.

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In this newsletter we will touch upon the topic “isolated” (this word will appear often later in the text, so we’ll get used to it right away), which in the last six months has begun to be developed in alarmingly hypertrophied forms by our Regional Federal Tax Service Inspectors when carrying out control activities.

But first things first, let’s give a little theory necessary to understand the problem.

The Tax Code has a definition of a “separate subdivision” - this is any subdivision territorially isolated from the organization, at the location of which stationary workplaces are equipped (Article 11 of the Tax Code of the Russian Federation).

In order to carry out tax control, organizations must be registered with the tax authorities, including at the location of their separate divisions (Article 85 of the Tax Code of the Russian Federation).

At the same time, the legislation does not contain criteria for this territorial isolation, which allows this definition to be interpreted literally, i.e. this is the location of a unit in any place other than the organization itself (letter of the Minister of Finance of the Russian Federation dated December 21, 2009 No. 03-02-07/1-550).

It turns out that if an organization is registered, which is very common, at the registration address of its head or founder, then a separate division must be registered at the place of actual activity.

Tax authorities have never previously approached this issue so formally, but recently, perhaps due to a catastrophic budget deficit, cases have begun to spread in which taxpayers are held accountable specifically for conducting activities without registering a unit at the place of actual activity, and, attention(!), even if the addresses (legal and actual) are located in the area administered by the same Inspectorate.

The price is extremely high - a fine of 10% of all income received from the work of an unregistered separate unit, but not less than 40 thousand rubles. (clause 2 of article 116 of the Tax Code of the Russian Federation). In the case we are considering, this could literally be “all” of the organization’s income.

Agree, this is an extremely tempting prospect for the Inspections: administrative costs are minimal, it is enough to establish a discrepancy between the legal and actual addresses without corresponding isolation of the latter, and the profitability for the budget from such activities is disproportionately high, “just draw up an act.”

It is still getting worse due to the established arbitration practice in similar cases, which is negative for Taxpayers, when separate divisions were not registered in municipal districts or regions remote from the place of their main activities.

And even quite reasonable arguments regarding the absence of adverse economic consequences for the budget from such a violation, when all the organization’s income is declared at the main place of registration, and that the punishment in this regard is disproportionate, are rejected by the cold-blooded Themis. The courts note that the nature of the responsibility for conducting activities through a separate division without registration is not made by the Tax Code dependent on the timely fulfillment by the taxpayer of obligations to pay taxes and fees. A similar approach by the Courts in situations where a unit operates at a loss and does not bring real income to the Organization, this will not save from penalties calculated from revenue (for example, Decision of the Arbitration Court of the Sverdlovsk Region dated 06/03/2014 in case No. A60-16729/2014 ).

However, these arguments should not be neglected when challenging the actions of the tax authorities, since the absence of damage and the taxpayer’s intentions to hide his income in a separate division may (we emphasize, may not) be regarded by the Court as mitigating and sufficient to reduce the fine by more than 2 times . In a number of cases, the Courts still take into account that sanctions in the form of penalties should not turn into a tool for suppressing economic independence and initiative, excessive restrictions on freedom of entrepreneurship and property rights (examples, Decision of the Arbitration Court of the Sverdlovsk Region dated October 31, 2013 in case No. A60- 30533/2013, Decision of the Arkhangelsk Region Court of August 7, 2014 in case No. A05-4601/2014).

These are the things, and now everyone can assess the relevance of the problem for themselves.

1) Let's start with the blatant requirement of the Tax authorities to register a separate division even within the same municipal entity, street or even a neighboring building. We believe that in this case such a formal approach to defining a separate division is out of the question, and the actions of the tax authorities are unlawful.

When interpreting the norms of the law, the key thing is what the Legislator directly wanted to put into their content, and here the Draft Law No. 505706-6 will help us, although it has not been implemented, it is extremely valuable in terms of the interpretation of the concept that interests us.

So, deputy S.E. Weinstein, who decided to eliminate such injustice (it’s good that there are still such things), introduced a bill “On amending Article 11 of Part 1 of the Tax Code of the Russian Federation or on clarifying the concept of a separate division of an organization,” according to which: “A separate division organization - any division territorially isolated from it, at the location of which stationary workplaces are equipped, with the exception of cases where it is located within the territory of the tax authority on whose account the organization is registered.”

His less compassionate colleagues considered that these changes were unnecessary, but at the same time, in their conclusion on the project, they noted that, according to paragraph 1 of Art. 83 of the Tax Code of the Russian Federation, an organization is obliged to register at the location of a separate division, if this organization is not registered with the tax authority at the location of this separate division on the grounds provided for by the Tax Code of the Russian Federation, and therefore registration actions in the case under consideration are not required without additional amendments .

Alas, we cannot cite court cases specifically in situations where the administrative regions of an organization and its separate division coincide, due to the still undeveloped arbitration practice, but the relevant decisions of tax inspectorates regularly appear; those that we encountered did not reach the court.

2) Now let's move on to the situation when the organization and its division are located on the territory of different municipalities. Here, as you understand, it will not be possible to challenge the very need to register a separate division.

The advice is this: until the tax authorities come to you with an inspection, submit a message about the registration of a separate division or, as a last resort, keep it ready so that, if necessary, send it to the address before the Inspectors carry out any control measures in this direction ( usually carried out outside the framework of on-site inspections by a special Operational Control Department of the Inspectorate). In the latter case, there is still a risk of missing the moment.

In this situation, the tax authorities will not be able to classify the violation as conducting activities without registration, but only as untimely provision of documents.

There is a pleasant nuance here: for untimely submission of a message about the creation of a separate division that is not a branch or representative office (1), a fine of not 10 thousand rubles will be collected. (Clause 1, Article 116 of the Tax Code of the Russian Federation), and only 200 rubles. (clause 1 of Article 126 of the Tax Code of the Russian Federation), as for one document (letter of the Ministry of Finance dated April 17, 2013 No. 03-02-07/1/12946).

(1) The creation of a branch or representative office is submitted with an application for amendments to the constituent documents. Tax authorities, based on information from the Unified State Register of Legal Entities, themselves register the branch (representative office) for tax purposes. Branches and representative offices are not considered in this newsletter.

In any case, there are no other universal ways to avoid being held accountable for conducting activities by organizing jobs for a period of more than 1 month without registering a separate unit. In this case, when challenging tax sanctions, you can rely solely on the facts of a particular case. For example, with contract work, a lot depends on who organizes the jobs, the contractor or the customer, what schedule the work is carried out, etc. - but that's a completely different story.

Is it possible to register an individual entrepreneur not at the place of registration? An individual entrepreneur is a citizen who has passed and has the right to engage in business. In general, registration of an individual entrepreneur is carried out at the tax office at the place of residence, or the registration address in the passport. It is not always profitable to do business in the locality where the entrepreneur is registered, which is why the question arises: “ Is it possible to open an individual entrepreneur with temporary registration?“There is no clear answer to this question, so we suggest you look into it.

Is it possible to register an individual entrepreneur at the place of temporary registration?

Temporary registration is the address of the place of residence of an individual, which differs from the place of residence registered in the passport. Russian citizens are required to undergo temporary registration if they plan to live in a locality on the territory of the Russian Federation where they are not registered for more than 90 days. This obligation is established by Law No. 5242-1 of June 25, 1993 (as amended on June 29, 2015).

Temporary registration or temporary registration allows you to get a job in another city, enroll your child in a kindergarten or school, and seek medical care and social support at your place of stay. But the answer to the question - is it possible to register an individual entrepreneur using temporary registration - depends on whether the individual has a permanent registration in his passport.

The difficulty is that registering an individual entrepreneur with temporary registration is only possible if the passport does not have a stamp indicating permanent registration. If it is very important for you to open an individual entrepreneur with temporary registration, then to do this you will have to leave your place of residence.

The period of temporary registration of an individual is of great importance - if it is less than 6 months, then registration of an individual entrepreneur at the place of residence may be refused, although there is no direct indication of this in the law. Please also note that registration of individual entrepreneurs under temporary registration will be carried out for the period of temporary registration. If this period expires, it means that the individual will be removed from tax registration and will not have the right to continue legal business activities.

The procedure for opening an individual entrepreneur for temporary registration does not differ from that which an individual goes through, it’s just that the address in the application will be the address of temporary registration. You can prepare documents for individual entrepreneur registration free of charge and correctly on the portal for entrepreneurs 1C-Start.

Can an individual entrepreneur work in another region?

If registering an individual entrepreneur with temporary registration is not possible for you, since your passport has a permanent registration stamp, and you do not want to be discharged from there, then you should know that an individual entrepreneur can work throughout Russia.

The activities of individual entrepreneurs in another region are permitted under any tax regime, but the following must be taken into account:

Registration of an individual entrepreneur in another region or in another city will be necessary if the entrepreneur has chosen the UTII or PSN mode. In fact, this is not state registration of an entrepreneur, but only registration of an already existing individual entrepreneur with the Federal Tax Service at the place of activity as a payer of an imputed tax or a patent. For example, a person is registered as an individual entrepreneur at his place of registration in Rostov, but wants to buy a patent and work in Moscow. To do this, you need to apply for a patent to the Moscow tax office, already having a state certificate of registration of individual entrepreneurs. The exception applies only to activities related to transportation, distribution and distribution trade; such entrepreneurs do not have to register for taxation at the place of activity.
If an entrepreneur has chosen the simplified tax system, OSNO or unified agricultural tax, then he can work in any region of the Russian Federation, even where he has neither permanent nor temporary registration. In this case, it is registered for tax purposes only with the Federal Tax Service at the place of registration; there is no need to register at the place of real activity.

Thus, there is not always a need to open an individual entrepreneur in another city or in another region, even if you want to start an activity in a different locality where you are registered.

How to open an individual entrepreneur in Moscow without registration

This happens on the same grounds that we have already discussed. If you have a permanent residence permit in another region in your passport, you will not be able to register as an individual entrepreneur in Moscow. If you have a temporary residence permit in Moscow, but do not have a permanent registration stamp, then you can become a Moscow entrepreneur.

By the way, do you know which tax office to register an individual entrepreneur in Moscow? As in other large cities, state registration of a business is carried out by only one specialized tax inspectorate, in Moscow this is the 46th Federal Tax Service Inspectorate. It is located at the address: Pokhodny Proezd, building 3, building 2.

Thus, it is possible to open an individual entrepreneur in Moscow without registration in the capital, but only if the following conditions are met:

absence of a permanent registration stamp in the passport;
availability of temporary registration in Moscow.

We hope that our article answered your question in detail: “Is it possible to open an individual entrepreneur with temporary registration?”

Is it possible to open an individual entrepreneur with temporary registration in another city in 2019? updated: July 18, 2019 by: Everything for individual entrepreneurs

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