What is needed for the organization of the IP. What do you need to open an IP? Which store is profitable to open

How to open and register an IP on your own? What documents are required for registration of an individual entrepreneur? What form of taxation is better to choose?

Dear friends, my name is Alexander Berezhnov and I am glad to welcome you to this really important article.

You can open an IP on your own or use the capabilities of the Internet accounting "". I use it myself and recommend it to my business friends.

I myself opened the IP 3 times and I know all the subtleties of this procedure.

Most entrepreneurs, starting their own business, do not have large funds and try to open it with. So if you don't already have stable income, and opening an individual business for you is more of a “tick” procedure, I strongly do not recommend rushing into this.

Here we will analyze in detail how to register an individual entrepreneur and properly conduct business after receiving documents on granting you the status of an individual entrepreneur.

Before I go directly to the essence of the question “How to open an IP”, I want to warn you:

“Before you officially register your activities by opening an IP, remember that this step imposes certain administrative and financial obligations on a person”

1. How to open an IP using a free online service

Filego will help an individual fill out forms quickly and without errors, select the right OKVED codes, tax system, choose a bank to open a current account, etc.

Let's start with the fact that the most convenient way to register an IP is electronic registration. You can prepare and fill out documents for opening an IP through a free Internet service

This site will help an individual fill out forms quickly and without errors, select the necessary OKVED codes, taxation system, and choose a bank to open a current account.

In fact, you need to go through only 6 steps to register an IP:

Complete form P21001. At this point, you must indicate the passport details of the individual.
Select OKVED codes (All-Russian classifier of species economic activity) - one main and (if necessary) one or more additional ones.
Decide on the taxation system. The site will automatically select a simplified taxation system (STS) for you.
Open a current account. This section will list several banks that are most suitable for the initial stage of opening an IP.
Prepare documents. Here you can choose the most convenient way to submit and receive documents and generate receipts for paying state bills. duties.
Download the package of documents.

Prepared forms are downloaded as an archive in zip format.

After all the manipulations, you will need to pay the state fee and take the documents to the nearest Federal Tax Service (or MFC, if such a service is provided there) of your city. The registration period when submitting documents to the Federal Tax Service is 3 days (MFC - up to 7 days).

After successful registration of an individual entrepreneur, a message will be sent to your email address from the service stating that you have become an individual entrepreneur.

2. Who can become an individual entrepreneur

According to the legislation, a citizen can become an individual entrepreneur Russian Federation who has reached the age of 18.

It is important to note that can not be individual entrepreneurs state and municipal employees.

There are still some nuances in the legislation, but in practice they are quite rare, so I will not voice them here.

3. What documents are needed to open an IP and how to fill them out

If you decide to register an individual entrepreneur yourself, then you will need the following documents:

Application form P21001.
Receipt of payment of state duty for 800 rubles.
TIN (individual taxpayer number)
Applicant's passport (in this case, your passport)

You can significantly simplify the paperwork,

Using the Internet accounting service "".

3.1. Step-by-step instructions for registering an individual entrepreneur

1. Fill out the form Р21001

Note:

After filling out the application, it must be stitched and glued with a small piece of paper like a book, then write the number of sheets, date and put your signature so that it goes on the application.

An example of firmware documents:

2. We pay the state duty in the amount of 800 rubles

3. We take the TIN and passport, make copies of them

4. We carry documents to the registration authority (tax, registration inspection)

5. We wait 5 days and come for ready-made registration documents

In each region, the registration authority has its own name, so specify it, as well as its code, you will need it to fill out an application for registration of an individual entrepreneur.

3.1.1. And now in more detail about each stage

If you do not yet have a TIN, be sure to get it from the tax office at your place of residence.

In order to start filling out the P21001 form, you need to decide on the types of activities that you plan to engage in.

The all-Russian classifier of types of economic activity will help you with this. (OKVED).

In the application in the form P21001 for registering an individual entrepreneur, tips are given on correct filling digital code by type of activity.

As an example, I will give my extract from the USRIP (Unified state register individual entrepreneurs).

You will receive an extract from the USRIP after registering an individual entrepreneur along with a certificate of registration.

Please note that in the extract from the USRIP, as well as in your application, the group, subgroup and type of activity with a digital code and the name of the activity itself are indicated.

Note:

If you do not hand over documents for registration in person, for example, by mail or someone does it for you, in this case you will need to notarize your signature on the application.

After you have filled out the application, you pay a state duty of 800 rubles according to the details that you will be given at the registration authority, where you will also submit documents for registering an individual entrepreneur.

Congratulations! Now you are ready to register, but read the article to the end, and you will be able to avoid the mistakes that people make when registering IP for the first time.

4. Delivery of documents and pitfalls when opening an IP. Overview of taxation systems

Before registering an individual entrepreneur, I advise you to get advice from professional accountant on the choice of the taxation system on which you will work.

At the moment there are 3 systems of taxation:

Classical or general system of taxation (OSNO)
Simplified taxation system ("Simplified")
Single tax on imputed income (UTII)

4.1. Classical or general system of taxation (OSNO)

Here you will pay several types of taxes, including personal income tax (tax on income individuals) and VAT (Value Added Tax)

4.2. Simplified taxation system ("Simplified")

There are two types of simplified taxation system today, and depending on which tax base you choose:

Type of tax base "Income". In this case, you will pay 6% of the total income (revenue)
Type of tax base "Income minus expenses (profit 15%)". Here you will pay 15% tax on the difference between income and expenses

4.3. Single tax on imputed income (UTII)

If your activity falls under the payment of UTII, then you will pay a fixed tax for a certain period, regardless of revenue and profit.

Important!

By default, a person who registers as an individual entrepreneur falls into general system of taxation (OSNO) .
If you are going to work under the simplified taxation system, then along with the submission of documents for registration of an individual entrepreneur, you will need to submit an application for switching to a “simplified tax system”.

Application form for the transition to a simplified taxation system (Form No. 26.2-1).

If the activity that you plan to engage in falls under UTII, then from the moment you engage in it, you will need to apply for the transition to UTII in the UTII-2 form.

5. What to do after registering an individual entrepreneur

After you receive all the documents and issue an IP, you can make a seal of an individual entrepreneur. To do this, you will need a certificate of PSRN IP and your TIN. Today, there are quite a lot of companies involved in the manufacture of seals and stamps, so it will not be difficult for you to make a seal.

Attention!
By law, IP can work without printing. One of your handwritten signatures on any contracts and papers and the inscription "Without a seal" or B/P is enough.

Example of my print:

Pension Fund
Now, if you work independently (WITHOUT EMPLOYEES), the Pension Fund notify NO NEED! You register with the Pension Fund without a statement, that is, automatically.

If you plan to work with non-cash, that is, transfer and accept cash to your IP current account, you need to open it. Now in any bank it will not be difficult to do this. When choosing a bank, I advise you to focus primarily on the percentage of account maintenance.

By law, an individual entrepreneur has the right to work without a current account.

So you will need to open a RS if you plan to receive non-cash payments, especially if you provide services / sell goods to legal entities and other individual entrepreneurs.

Attention, this is very important!
Now it is NOT NECESSARY to submit a notice of opening a settlement account for an individual entrepreneur to the tax and Pension Fund!

If you plan to work with a cash register, then you will need to purchase it and register it with the tax office. Before doing this, I also advise you to consult with a good lawyer and accountant in order to make this procedure the most effective and less expensive.

After all the above actions, you can fully conduct business activities, most importantly, do not forget to report and pay taxes on time. A good accountant will help you with this, cooperation with which you need to take care of in advance.

You can keep accounts of your individual entrepreneur via the Internet using the appropriate capabilities of the "" service.

Dear reader, now you have all the necessary information on how to register an IP yourself and as you can see it is not so difficult.

Let's now analyze the nuances of IP.

6. Pros and cons of the legal form of "individual entrepreneurship". Rights and obligations of IP

From the moment you receive the OGRNIP certificate (the main state registration number of an individual entrepreneur), you can engage in all types of business activities that are not prohibited by law. But there are exceptions.

For example, an individual entrepreneur cannot engage in wholesale and retail alcohol, so if you decide to dig grocery store and sell alcohol there, you will have to register as entity.

This limitation is the most common in practice. You can download the full list of activities that are prohibited for individual entrepreneurs to engage in below:

6.1. Pros and cons of the legal form of IP

Here I will touch on the main pros and cons of individual entrepreneurs, I hope that this will broaden your horizons and help you better understand yourself in the status of an individual entrepreneur.

6.1.1. Pros:

1. Ease of registration

It is quite easy to open an individual entrepreneur without even resorting to the help of third-party consulting firms.

I can say with confidence that if I now went to open an individual entrepreneur, then the whole procedure, taking into account the preparation of documents and standing in line for their submission to the tax office, would take me about 2-3 hours.

2. Relatively mild penalties

Individual entrepreneurs are practically not checked by regulatory authorities, there are much fewer requirements for them to comply with various standards and requirements when doing business. commercial activities. The most simple and few reporting. Accordingly, fines are on average 10 times less than for legal entities. I won't go into details here, just so you know:

From the point of view of doing business, IP is the most "sparing" form of doing business in all respects.

3. Great flexibility in operation

Also, from the advantages of such an organizational and legal form as an individual entrepreneur, one can single out the fact that all the proceeds belong to the individual entrepreneur, that is, in this case, to you. Accordingly, you can dispose of this money immediately after receiving it at your own discretion, unlike an LLC.

Also, an individual entrepreneur has the right to work without a seal, in which case he puts his signature on contracts and other documents and writes “B.P.”, which means “without a seal”.

An individual entrepreneur has the right not to have a bank account, working with cash. Then he might need cash register or strict reporting forms (BSO), but this is the case if the individual entrepreneur works on a simplified or common system taxation.

If he works on the "imputation", that is, he pays single tax on imputed income (UTII) or operates on a "patent", in which case he simply pockets the money he earns, paying a fixed tax and insurance contributions.

6.1.2. Minuses

1. The degree of responsibility for obligations

Very important!

According to the legislation, an individual entrepreneur is liable for his obligations with all his property.

This means that if you run into debt as a result of entrepreneurial activity, then in this case judicial order your creditors have the right to take almost everything from you: a car, bank deposits, real estate (if it is not the only housing), other material assets.

The sole proprietor must pay insurance premiums in Pension Fund, even if it does not operate or even operates at a loss.

For example, in 2013, the amount of mandatory insurance premiums for individual entrepreneurs amounted to 35665 rubles .
That is, even if you don’t earn a penny, every month of the existence of your individual entrepreneur will cost you almost 3,000 rubles.

Do not forget that if you will conduct business, then add to this amount the taxes that you will have to pay.

2. Not being able to name your company

According to the law, an individual entrepreneur, as a subject economic activity in all official documents, he can write only his full name as a name.

For example: IP Ivanov N.V.

Unlike individual entrepreneurs, legal entities, such as LLC, have a name.

For example: Society with limited liability"Pupkin and partners"

3. Image moment

It so happened that some companies do not work with individual entrepreneurs, although, in fact, the conduct of commercial activities of an individual entrepreneur and, for example, an LLC are no different.

If you do not yet have experience in doing business, then I advise you to start with an individual entrepreneur, and then, if the need arises, you can open a legal entity.

Many start-up entrepreneurs at the initial stage, when registering their activities, face a lot of formal problems. For example, you need to open an LLC on your own, without the help of a lawyer. This procedure is simple, but without knowledge of the regulations, it is beyond the power of some people. Market legal services today it is developed enough to provide professional assistance in this area to everyone. Also created many teaching aids, which tells how to open an LLC. The step-by-step instructions given in them are quite convenient, but most business people prefer to entrust the problem to specialized firms. As a rule, this is due to the desire to save time and avoid errors in documents.

OOO

First you need to define legal status future enterprise. It depends on several factors, this is, first of all, the form of tax and accounting, respectively, the types of taxes paid to the budgets of various levels. The most common form of commercial enterprise today is a limited liability company (LLC). In accordance with current legislation RF, LLC is a legal association that can be organized by both citizens (individuals) and enterprises. At the same time, the statutory share is distributed among business owners (founders), each of which bears economic responsibility only in the amount of its contribution.

"I want to open an LLC!"

Before starting this troublesome process, it would be useful to familiarize yourself with the legislative acts regulating the work of the company in this status. This the federal law“On Limited Liability Companies” No. FZ-14 dated February 08, 1998 and August 08, 2001 “On state registration individual entrepreneurs and legal entities”. After studying these documents, many entrepreneurs will have a question: "How much does it cost to open an LLC with the help of a specialized company?" When comparing costs, it turns out that the amounts are approximately equal. which helps to open a turnkey LLC, get a seal, statistics codes, open a current account, will cost an average of 20 thousand rubles. Moreover, this price is average for the country, from Moscow to Vladivostok. When trying to open an LLC on your own, the amount of costs can be much higher, especially if you have to submit documents several times due to mistakes made.

Where can I register a company

Open an LLC in Moscow or Novosibirsk - only the owner can choose. The registration procedure, the list of documents, the sequence of actions are the same. The place of registration depends only on the legal address of the future company, respectively, it is necessary to apply to tax office registration area. You can open an LLC in another city quite simply by placing a production base there or renting a room for a central office. Many entrepreneurs optimize tax payments in this way. At the same time, the law does not regulate the number of organized companies, i.e. how many to open an LLC. IN modern economy holding companies are gaining popularity. Production activities carried out by one organization, the second is engaged in retail, the third produces wholesale supply. This scheme is beneficial for entrepreneurs to optimize the tax burden.

How to open an LLC: step by step instructions

The main difficulty is the correct filling of a large number of documents, although, according to some entrepreneurs, this is a kind of school for all future activities. At the initial stage, everyone determines for himself what is more profitable for him: to pay for the result or to achieve it himself. So, to open an LLC on your own, you need to go through the following steps step by step.

Stage 1. Name

Not the most difficult, but the most responsible first step. We create a company, lay its foundation. First, the title. The owner's fantasy is limited only by the legislation of the Russian Federation, specifically by Article 1473 of the Civil Code, each paragraph of which contains a specific requirement for the name. A prerequisite is an indication of the form of ownership of a commercial organization (CJSC, LLC, OJSC). The use of the word "Russia" in the name in various variations is possible only with the consent of the Government of the Russian Federation, which will evaluate not only the scale and activities of the company, but a lot of parameters that are not related to commerce.

It is also necessary to remember that there is a full name of the company and its abbreviated counterpart. For use on letterheads and internal orders, a short version is sufficient, for example, Shmel LLC. In most constituent documents, it is required to indicate the full version, for example, Shmel Limited Liability Company.

At the initial stage, it is also necessary to determine the scope of the enterprise. The number of species is limited to 20. Accordingly, the selected OKVED codes will appear in the registration documents.

Stage 2. Founders and capital

The number of founders (owners) of the business is determined. Depending on their equity participation and the size of the contribution, authorized capital. The number of participants depends on which LLC to open. There can be from 1 to 50, depending on the size and scope of activity. The amount of the cash or non-cash contribution of each co-owner is not regulated, the law establishes only the lower limit of the size of the authorized (share) capital - 10 thousand rubles.

The share can be paid in cash, assets (property), working capital. At the same time, non-cash funds are necessarily subject to independent evaluation. Based on its results, the monetary value is determined, which is the amount of the contribution. If there are several owners, then the general meeting selects a director, who is not necessarily a member of the founders. The order on his appointment and the minutes of the meeting are additional documents to the company's articles of association.

Stage 3. Address

The LLC to be created must have legal address. If one of the founders owns a non-residential premises or office suitable for the company's activities, then it may appear as a place of permanent registration. In the case of renting space, you will need letter of guarantee from the owner (landlord) with confirmation and a lease agreement drawn up in an approved regulations form. Registration of an LLC is possible at the address of the place of permanent residence of the director (or CEO). In this case, a copy of the passport is provided.

Stage 4. Charter

Creation of the charter of the future company is a very important issue. This document is the basis for state registration (registration) of an LLC as a legal entity. The charter of the enterprise must contain the following positions:

Name (full and abbreviated).
Address (legal required, actual optional).
Management bodies, decision-making procedure, documentation.
Statutory (reserve) fund, composition, size, procedure for increasing and decreasing, transfer of shares to third parties.
The composition of the founders, the procedure for the entry of new members, the withdrawal from the membership of the company.

The charter is printed in 2 copies, must be signed, numbered, stapled and certified.

Stage 5. Taxation system

This point is very important for financial activities future company. It is necessary to determine the taxation system for work. Tax and accounting, types and procedures for reporting, fees that the company is required to pay - all this depends on the chosen regime (USN, KSNO, UTII). As a rule, on this stage consultation of the chief accountant, if he has already been hired, or a specialist auditor is required to establish the entire system and optimize it.

The final item of the preparatory stage is the payment of the state fee. It can be made through any branch of Sberbank, its size today is 4 thousand rubles. Before submitting the documents, the original receipt for the deposit of funds must be attached to them.

Stage 6. Documents

The next step in registering a company is to collect a package of documents and submit them for processing to the tax office. Law firms and outsourcing companies can explain in detail how to open an LLC. Step-by-step instructions at this stage provide for the collection of the following papers:

Charter of the company (2 copies).
Decision (agreement) on the establishment of the company, protocol general meeting(in case of several founders).
The composition of the owners.
Statement application form registration (in the form P11001). The signature is notarized.
Orders (instructions) on the appointment of the chief accountant and director (general) of the organization.
Letter of guarantee when renting a building - the bearer of a legal address.
Receipt confirming the deposit of funds for registration.
Statement of the applicable taxation regime, if the simplified tax system is used.

You can prepare the above documents for free using this service.

Stage 7. Check

Stitched, certified documents should be carefully reviewed again. If an employee of the tax inspectorate finds an error, then the registration of the enterprise will not take place. All work will need to be carried out again, while the paid state fee is non-refundable. The next submission of the full package of documents must contain a new receipt for the transfer of funds.

When opening an LLC through a specialized company, the package of documents is finalized free of charge. In this case, errors are eliminated at the expense of the company with which the contract for the provision of relevant legal services has been concluded. A tax inspectorate specialist is required to issue a receipt with a complete list of documents received for processing. It also indicates the date of receipt of certificates of registration, if there are no questions to the papers provided.

Stage 8. Receipt of documents

The official processing time for documents is 5 days (working). After that, the applicant must contact a specialist and get a decision. In case of refusal of registration, the reason is indicated in the official document. We start the process anew, correct the shortcomings and re-solve the issue of how to open an LLC. The step-by-step instructions above will help you with this. With a positive decision, the following documents are issued:

legal entity (LLC).
Certificate (assignment of TIN to the organization) on tax registration.
Charter, certified by the tax office.
Extract from the Unified State Register of Legal Entities.

Stage 9. Registration

After registering with the local tax office, it is necessary to register the LLC with all relevant funds and with the statistics department. Statistical codes assigned after the presentation of the Charter, an up-to-date extract from the Unified State Register of Legal Entities, TIN, PSRN, are used to open a current account for the enterprise. At the moment it works, so there is no need to go to extra-budgetary funds on your own. The tax office must issue a notice of registration of the enterprise in the FSS, PF and the fund health insurance. If one of the documents is missing, then you will have to visit this department yourself. You must have all the papers issued by the tax office and a passport proving the identity of the applicant with you.

Step 10. Print

We can say that the registration was successful. Certificates of registration in all non-budgetary funds have been received, the organization is registered as a taxpayer, you can proceed to final stage. We create the seal of LLC. Today, the service is widespread, when contacting the appropriate workshop, each company will be offered several options for official and round seals, not to mention additional stamps. Moreover, if kept strictly, business style(name, details, company codes), then seals for internal use may contain a company logo, which gives scope for the owner's imagination.

Stage 11. Accounts

Where to open an account for an LLC? For most entrepreneurs this question causes no difficulty. Of course, with the bank you need to have partnerships and business relationship that are built on trust. In this case, the reputation of the financial institution, its technical equipment, location of the nearest office (branch), service fee for settlement, currency and special accounts.

Particular attention should be paid to customer support. A modern, convenient, high-speed program, serviced by technical services jar. You should be able to obtain appropriate specialist advice at any time without any problems. The choice of a credit institution is currently quite large, so any newly registered legal entity has wide choose. The legislation of the Russian Federation does not limit companies in the number of accounts, therefore, if such a need is seen, several settlement or special service units can be opened in different banks.

Stage 12. Final moment

After opening one or more current accounts, it is necessary to provide all information about it to the tax office and funds within seven days (7 working days). In case of violation of deadlines by government agencies penalties may be imposed. If new company led by the director independently successfully passed all the tests Russian legislation and bureaucratic red tape, it has a huge development potential. It turned out to open an LLC on your own, it remains to wish you success in your professional activities!

Starting a business from scratch is not as difficult as it seems. After all, there is a very clear and well-thought-out scheme, supplemented by instructions from professionals. And if you follow it, slightly adjusting to fit your realities, you can achieve success.

Statistics show that 99% of those who want to start their own business never start it. And there are quite a few reasons for this - starting from banal laziness, ending with the inability to navigate the situation.

How to start a business from scratch

The first question that needs to be solved when planning to open your own business is where to get the money for it. Experts offer a whole list of where you can get finance to develop your own business. It includes:
- own funds(this option is available if you have start-up capital: savings, sold real estate, etc.);
- bank loan or leasing ( borrowed funds currently available at discounted rates).
- attraction of investors or partners (it is not uncommon for a company of friends or relatives to open one business);
- loan from friends or relatives;
- receiving grants and subsidies from the state (valid in most cases for social species business).

It is difficult to do without money at all, but the advantage of a small business is that it does not require such investments, as it could be with a factory or other large enterprise.

To save money, at first you can do without a chic office, a leather chair and a secretary. Moreover, you can also perform some of the functions yourself. At the same time, when collecting money, remember that the main idea should not be where to get money for opening, but how you can implement your business more efficiently.

Next, you need to decide on your knowledge and experience in the field of the opened business. That is, you must be well versed in the topic of your business, otherwise you will have to hire a lot of additional employees, which at first will entail costs. There is also a problem of a psychological nature - it is difficult for someone who has worked for someone for a long time to adjust to the fact that now he himself has become the owner of the business. In this case, it is easier to adapt to those who already had at least a little entrepreneurial experience.

Such personal qualities as self-confidence, perseverance, work will help you open your own business and develop it.

Business types

To open your own business, you need to decide on the options. Today you can choose:
- start a business from scratch, developing your business idea;
- buy ready business;
- buy a franchise;
- network marketing.

Business from scratch involves the existence of its own business project. It can be compiled independently by analyzing the facts, using statistics, etc. Alternatively, you can involve experts in the preparation of a business plan. A business plan must have a highlight that will distinguish your project from other similar ones and make it unique. You also need to explain what the value of your proposal is, how it will be better than others.

Today, ready-made businesses are often sold. Buying one is not so difficult, the main thing is that there is enough money. All that remains is to actively engage in the development of the project, which will already have all the necessary base.

Direct marketing can also be quite lucrative. If you have certain character traits, the case may burn out.

To open own business you will need a lot of strength and patience. The main thing is not to give up in difficult moments, which are sure to be. And everything will work out.

It might be useful to read: