Documents required to open a sole proprietorship in. How much does it cost to register an individual entrepreneur now? Who can submit documents to open an individual entrepreneur

If you have decided to open your own business and have settled on a form of ownership such as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, but on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

Once you have decided on your business and your choice has fallen on an individual entrepreneur rather than an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.

We will discuss the general cost estimate at the end of the article.

In fact, you have several options for your actions:

• Registration of individual entrepreneurs via the Internet - for this you can use the official tax service or carry out this operation through the State Services website.
• Personally submit an application to the tax office.
• Use the services of an online service or entrust this matter to lawyers.
• Another option is to register an individual entrepreneur through the MFC of your area.

Let us immediately note that when registering an entrepreneur, unlike an LLC, you will need to indicate the address according to your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let’s note a couple more nuances, or as they say Lifehack:

• When registering, you will need to pay a state fee of 800 rubles, but you don’t have to pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase time and add unnecessary steps when opening an entrepreneur.
• If you don't have a TIN, then you can first submit the necessary documents to the tax office to receive it, and register with this number, but this will increase the time frame. However, when registering as an individual entrepreneur, you will automatically be assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open an individual entrepreneur yourself - step-by-step instructions 2017

Step 1. Selecting a tax system

Before answering the question of how to register an individual entrepreneur, you need to first decide on the tax system that you will apply.

Making the right choice can both simplify your accounting and reduce your tax costs. An optimal and rational choice of tax system will allow you to make more profit from your business.

At the moment, there are only 5 types of tax systems used in Russia:

• - a general system that is suitable for all types of activities, is essentially the most difficult to maintain and is burdened with the largest number of taxes.
• - the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It’s somewhat more complicated, but if there are confirmed expenses, this is “income reduced by the amount of expenses.” In this case, the rate ranges from 5 to 15% depending on the region. However, this type of taxation has limitations.
• – a single tax on imputed income is also a special tax. a regime, the peculiarity of which is that taxes are calculated on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to apply until 2018.
• – refers to special modes. Activities are carried out on the basis of an acquired patent, and, as with UTII, the level of income does not affect the taxes paid.
• – agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically operate on OSNO. The transition to the simplified tax system or unified agricultural tax is best carried out together with the submission of documents for opening an individual entrepreneur; this is done on the basis of an application for transition to the simplified tax system. In addition, to submit this application you have 30 days from the date of registration with the Federal Tax Service. Otherwise, it will be possible to switch to the simplified tax system only from next year.

STEP 2. Selecting OKVED codes

You have probably already decided on the type of your activity; OKVED codes are used to describe it; they are mandatory and will be indicated both during registration and when generating reports to the tax office.

First, you need to decide on your main activity, its code will be the main one, then you should select additional codes for those types of activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application to open an individual entrepreneur

The next step you will need to fill out an application on form P21001, detailed instructions, illustrated with an example and the form can be downloaded from our website.

It is worth noting an important detail when submitting an application:

• If you submit it in person, then it is signed only in the presence of the Federal Tax Service employee to whom you provide the document.
• If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of state duty

The next stage, before registering an individual entrepreneur with the tax office, is paying the state duty, which currently amounts to 800 rubles.

Payment can be made in two ways, depending on which one you prefer:

• Pay the receipt at Sberbank or any other credit institution that makes this payment.
• Pay on the Federal Tax Service website.

STEP 5. Transition to a simplified taxation system

Let us note once again that when registering, the entrepreneur will automatically apply the general system (OSNO).

The transition to simplified taxation (USN) is carried out upon the corresponding application:

• It can also be submitted within 30 days, starting from the date of registration. Otherwise, the transition to the simplified tax system can be carried out starting next year, and the application must be submitted from October 1 to December 31.
• The transition to UTII is carried out through an application for organizations and for. This can be done within 5 days after the start of activities in accordance with the taxation system.
• The transition to the Unified Agricultural Tax is carried out according to. This can only be done once a year.
• must be provided 10 working days before using this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an individual entrepreneur:

1. Statement on state registration as an entrepreneur (form P21001) - provided in one copy. There is no need to stitch when submitting in person. Only “sheet B” is printed in 2 copies; it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
2. A copy of all pages of the passport.
3. Receipt of paid state duty (800 rubles).
4. When switching to a simplified version, a corresponding application is attached.
5. A copy of the Taxpayer Identification Number (TIN), if this number does not exist, it will be automatically assigned.

The tax office to which you will submit the documents should clarify whether it is necessary to staple the application in form P21001 and copies of the passport pages. Some tax authorities require this, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be given a date to receive the certificates. Since 2016, registration deadlines have been 3 working days, previously this period was 5 days. Next you will need to obtain certificates. You will not need to carry out any other actions at the tax office.

STEP 7. Receiving documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

1. – evidence that you are an individual entrepreneur.
2. Extract from the Unified State Register of Individual Entrepreneurs on 4 pages (extract from the unified state register of individual entrepreneurs).
3. Notification that you as an individual. persons are registered with the tax authorities.
4. Statistics codes from Rosstat will be required later in the work.
5. Notification of registration as a payer of insurance contributions to the Pension Fund of the Russian Federation. Using this code, you will make annual payments to the individual entrepreneur for yourself (fixed payments).

STEP 8. Registration of individual entrepreneurs in funds

If you are going to carry out activities independently, without hiring employees, then you can skip this point, but if you have at least 1 employee, then you will need to do this, read more about this in our article. Please note that if you miss the deadlines established by law, you may be fined.

Actions after registration

Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.

Using a cash register (abbreviated KKM or KKT):

• When providing services to the public (individuals), regardless of the taxation system, you can use strict reporting forms (SSR) instead of cash register equipment. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, but if you make payments to organizations, then you will not be able to do without a cash register. It is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
• When working on a patent or UTII, the use of cash register is also not necessary, and instead of a cash register receipt, a BSO, receipt or sales receipt can be issued.
• Notaries and lawyers are allowed to work without using a cash register.
• Also, in any taxation system there is a certain list of activities in which cash registers may not be used.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible or advisable. .

Checking account

Accounting for individual entrepreneurs

Finally, you will need to decide on . After all, you can conduct it personally, invite a visiting accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Table of expenses when registering an individual entrepreneur

Name	Sum	Note
State duty	800 rub.	Necessarily
Registration of a current account	0-2000 rub.	Not required, but most often registration is free
Making a seal	650-1200 rub.	Not necessary. The price depends mainly on the printing equipment
Legal services for starting an entrepreneur	1000-5000 rub.	If you decide to seek the help of lawyers rather than do everything yourself
Notarial services	1000 rub.	Certification of an application for registration of an entrepreneur, if submitted through a representative
Total	From 800 to 8200 rub.	Depending on your actions

Possible reasons for refusal of registration

There are cases when tax authorities may refuse to register as an individual entrepreneur:

• The presence of typos in documents and the provision of incorrect data.
• Not the entire list of required documents was provided.
• The documents were submitted to the wrong tax authority.
• A ban on conducting business activities was imposed on an individual and its period has not yet expired.
• Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

The education level of the Russian population is increasing every year. Every year, universities graduate thousands of young financiers. And many of these aspiring businessmen want to open their own business. Therefore, we have created step-by-step instructions for beginners on how to open an individual entrepreneur in 2019.

Advantages of IP

More and more people are becoming entrepreneurs. The dynamics of growth in the number of individual entrepreneurs in Russia exceeds similar data for legal entities. And there are objective reasons for this. Firstly, the entrepreneur does not need to account for accounting. Secondly, the registration procedure is much simpler and requires fewer documents. Thirdly, a more loyal system of fines and taxation.

In addition, a legal address is not required for entrepreneurship. Individual entrepreneurs can immediately consider all profits to be their property, and many bureaucratic formalities, such as maintaining protocols and forming authorized capital, are absent.

Taxation

There are 3 main taxation systems available for individual entrepreneurs:

1. The general taxation system (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. Individual entrepreneurs are also required to pay property taxes.
2. Simplified taxation system (STS). With such a system, VAT and personal income tax are not charged to individual entrepreneurs. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
3. Patent taxation system (PTS). Applicable under a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy a patent for a period of up to 1 year, then during this time you will not pay tax on your main activity. A patent requires payment of 6% of the potential income established by law for a specific type of activity.

The Unified Agricultural Tax (USAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of activity. In addition to taxes, individual entrepreneurs must annually pay a number of social contributions.

Who can become an individual entrepreneur

The requirements for individuals wishing to become entrepreneurs are not very strict. They were established in 2001 by Federal Law 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”. Any adult capable citizen can register an individual entrepreneur if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an individual entrepreneur is impossible:

• private security activities;
• production and trade of alcoholic beverages and medicines;
• electric power industry;
• development and production of military equipment and weapons;
• investment funds and similar financial institutions;
• aerospace technologies;
• air transportation;
• activities related to pyrotechnics and explosive substances, and a number of other types.

There are also exceptions that allow minors to conduct business activities:

1. If you have an employment contract and permission from an adult legal representative, an individual entrepreneur can be registered from the age of 16.
2. If a minor citizen is married, then from the age of 16 you can also become an entrepreneur.
3. You can start running a legal business even at the age of 14. But for this you need to obtain notarized permission from both parents.

A person recognized as partially or completely incapacitated will not be able to open an individual entrepreneur under any conditions. It is also not available for 5 years after the completion of bankruptcy proceedings of the registered individual. Another prohibition concerns certain types of activities (usually related to working with minors) - an individual entrepreneur will not be registered if there is a criminal record or criminal prosecution.

Required documents

Opening an individual entrepreneur is a process that requires the applicant to provide a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistakes when filling out papers or the absence of one document can cause a delay. And sometimes they even refuse to open an individual entrepreneur, after which you will need to go through the entire procedure from the very beginning.

If you are planning to conduct business, we strongly recommend that you clarify which authority you need to submit the necessary documents to. So, here is their list:

1. First, you must submit a completed Application Form P21001. It is evidence that the citizen has expressed a desire to become an entrepreneur. Therefore, making even the slightest mistake when filling out an application is unacceptable.
2. A copy of the passport of a citizen of the Russian Federation. If the document is submitted not by the owner of the passport, but by a third party, then it must be notarized.
3. A copy of the birth certificate (if the passport does not contain data on the date and place of birth).
4. A copy of a document confirming your residential address (if your passport does not contain this data).
5. Receipt confirming payment of the state duty. It is worth noting that when submitting documents electronically, you do not need to pay this fee, starting from January 1, 2019.

These documents are sufficient if the applicant has citizenship of the Russian Federation.

If a foreigner wants to engage in entrepreneurial activity on the territory of the Russian Federation, then he will be required to provide some additional papers:

1. Application on Form P21001.
2. A copy of the foreigner's identity card.
3. A copy of a document that confirms the fact that a foreign citizen is in the Russian Federation legally.
4. A copy of the birth certificate. If this cannot be provided, a copy of any other official document indicating where and when the person was born will be required.
5. You must also provide a copy of a document confirming that the foreigner has a legal place of residence in Russia.
6. You may need a receipt for payment of the fee, the amount of which is 800 rubles.

It is worth considering that minor applicants cannot submit documents independently. With the exception of persons who are legally married and have provided evidence of legal capacity. All other cases require that each copy of the document be notarized with the consent of the minor's parents.

Rules for filling out an application

The previous topic discussed the importance of filling out the application correctly. In order for your application to be accepted, you must provide the following information:

1. Full name, date of birth and gender of the applicant.
2. If available, then TIN (taxpayer identification number).
3. Place of official registration, code of the subject of the Russian Federation and postal code.
4. Citizenship.
5. Place of Birth.
6. Data about the citizen's passport: number, series, when and by whom it was issued.
7. Telephone numbers where the applicant can be contacted if necessary.
8. OKVED codes.

Depending on the subject of the Russian Federation in which the individual entrepreneur is opened, the application pages may need to be sewn together. You need to check with the tax service whether there is such a need. Now let's take a closer look at which aspects should be given special attention during the filling process.

There is a uniform standard for filling out papers by hand. This must be done in capital block letters. The only correct paste color is black. If even one of these conditions is not met, the government agency will not accept the application.

There is a more convenient method of submitting an application. You need to use an online service that will help you collect the necessary package of documents and register as an individual entrepreneur. The benefit is that the possibility of error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling out the application online: you will have to pay for the services provided, while working on the application yourself is free.

You can also register online through the tax website https://service.nalog.ru/gosreg/#ip. However, this will require an account with State Services or a taxpayer’s personal account, as well as a certificate and software for working with electronic signatures.

The program for preparing documents for state registration is located at the following link https://www.nalog.ru/rn77/program/5961277/.

Registration and opening costs

The first thing anyone who wants to become an individual entrepreneur should think about is the associated costs. Their assessment needs to be approached responsibly, to ensure that already halfway through it does not suddenly turn out that it is not possible to make the obligatory payment.

To become an individual entrepreneur, a person must be prepared to spend money on the following services:

1. Government duty. Its amount is 800 rubles if the applicant submits a package of documents directly to the relevant authorities. But this expense item does not apply to those who provide documents electronically. In this case, no state duty is charged. The relevant law comes into force on January 1, 2019.
2. A mandatory attribute of an entrepreneur, indispensable in running a business, is printing. To make it, you need to pay an amount ranging from 400 to 800 rubles. The law does not oblige an individual entrepreneur to have a seal, but without it many transactions are simply impossible, so it is better to do it anyway.
3. Notarial services. You will have to pay for them if certification of documents is required. For example, if they are submitted by a representative, the signature must be certified. Payment can vary greatly from 1000 to 10 thousand rubles. It depends on how expensive and in demand the specialist is and what services are required.
4. You will also need to pay for the services of other organizations participating in the opening of an individual entrepreneur. They will cost an average of 2 – 3 thousand rubles.
5. The bank in which a current account for business activities will be opened will charge a certain fee for its services. Usually it is 200 - 500 rubles, but a number of banks also have free offers for individual entrepreneurs. Opening a current account is not a mandatory requirement for registration, but you will certainly need it in business, so it is better to open it right away.

A clear advantage is that the future entrepreneur is free to choose whether to seek additional help from specialists or go through the procedures on his own, where possible.

Who can be refused and why?

If the applicant spent his time and money collecting and certifying all documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an individual entrepreneur. This state of affairs is always very disappointing. But if you look at the possible reasons for failure, you can reduce the likelihood of failure to a minimum:

1. The application is missing important information. Or vice versa, everything is indicated, but with errors.
2. Do not forget about the list of activities prohibited for individual entrepreneurs. If you ignore this issue, your efforts will be wasted.
3. Incorrect document submission address. The package of documents is accepted only at the place of registration.
4. The applicant already has an unclosed individual entrepreneur.
5. If 12 months have not passed since the forced closure of the previous individual entrepreneur.
6. A court order prohibiting the applicant from being an entrepreneur for a specified period that has not yet passed.

Remember that the procedure for approving the opening of an individual entrepreneur is clearly regulated. And refusal for biased reasons cannot be considered legal.

What has changed compared to 2018

One of the key changes for the coming year is the introduction of online cash registers. From January 1, 2019, those entrepreneurs who use online cash registers are exempt from declaring under the simplified tax system. The completion of the transition to online cash registers should occur on July 1, 2019. Also in the new year, a new “product code” requisite will appear for online cash register receipts.

From January 1, it is planned to increase VAT from the current 18% to 20%. And the mandatory state duty will be canceled for individual entrepreneurs registering through the online service. Also, from October 1, 2018, the fee for re-submitting documents for registration after refusal was canceled. But there is a limitation here - you can submit documents again only within 3 months, and only once; you will have to pay for further attempts. They decided to extend the supervisory holidays for an additional 2 years - until 2020. And the deflator coefficient for the UTII tax will increase again, this time from 1.868 to 1.915.

In contact with

Good afternoon. To engage in business activities related to the removal of liquid household waste, there are two options in choosing a taxation system. It depends on the selected OKVED.

First option:

Collection and treatment of wastewater. Includes:
ensuring the functioning of collector systems or wastewater treatment facilities;
collection and transportation of domestic or industrial wastewater from one or more users, as well as rainwater through drainage networks, collectors, reservoirs and other means (means for transporting wastewater, etc.);
emptying and cleaning cesspools and contaminated tanks, drains and wells from wastewater;
maintenance of chemically sterilized toilets;
wastewater treatment (including domestic and industrial wastewater, swimming pool water, etc.) through physical, chemical and biological processes such as dissolution, screening, filtration, sedimentation, etc.;
maintenance and cleaning of collectors and drainage networks, including cleaning of collectors with a flexible rod show in full

This type of activity allows you to choose two taxation systems for individual entrepreneurs - simplified tax system and OSNO. OSNO is a general taxation system that is more complex for accounting, reporting and more expensive in terms of paying taxes than the simplified tax system.
The simplified taxation system is of two types. The first is when you pay 6% of the total amount of all your income from the selected type of activity. Second - you pay 15% of the difference in income minus expenses. Those. You must calculate for yourself what is more profitable for you; if you expect large expenses (fuel, consumables for car maintenance, payment for various services), then of course it is better to choose the simplified tax system (income minus expenses) x 15%.

Second option:

You register an individual entrepreneur indicating the following type of activity:

Activities of road freight transport. Includes:

All types of cargo transportation by road on roads: dangerous goods, large and/or heavy cargo, cargo in containers and transport packages, perishable goods, bulk bulk cargo, agricultural cargo, construction industry cargo, industrial cargo, other cargo
rental of trucks with driver;
activity of transporting goods by vehicles driven by people or animals as draft force

In this case, you can choose a more optimal type of taxation, UTII - a single tax on imputed income.
But services for the removal of liquid sewage (sewage services),

Can be classified as activities subject to a single tax under UTII, subject to the following conditions:

1. A separate agreement has been concluded for the provision of paid services for the transportation of goods.

2. You do not carry out any other waste management activities (garbage and waste removal services are an independent type of cargo transportation activity). If waste transportation is an integral part of waste management activities, then such activities cannot be transferred to the payment of a single tax; only the simplified tax system or the general taxation regime must be applied to income from this type of activity.

According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, one of the “imputed” types of activities is the provision of services for the road transportation of goods, which are provided by taxpayers who own by right of ownership (or on other grounds) no more than 20 relevant vehicles.

At the same time, the Tax Code of the Russian Federation does not establish restrictions on the types of goods transported. This was pointed out by the judges of the Federal Antimonopoly Service of the West Siberian District in their resolution dated 06/07/2010 No. A81-4102/2009.

The courts share a similar point of view. Thus, if transportation of waste is an integral part of waste management activities, then such activities cannot be transferred to the payment of a single tax. If garbage and waste removal services are an independent type of cargo transportation activity, you can apply the taxation system in the form of UTII. About this - decisions of the FAS of the East Siberian District dated May 22, 2012 No. A33-14226/2010, FAS of the Volga Region dated July 12, 2011 No. A65-13311/2010, FAS of the West Siberian District dated September 8, 2009 No. F04-5187/2009 ( 13484-A67-19), FAS Volga-Vyatka District dated 07/05/2010 No. A11-16394/2009 and dated 12/16/2008 No. A82-2206/2008-20.

When choosing a taxation regime for UTII, you must check with the tax office of your region whether this type of tax is accepted at the local level, since not all constituent entities of the Russian Federation, by their laws, allow working with this taxation system in their area. The payment amount is also set by each subject of the Russian Federation, but approximately - the basic profitability for 1 car is set at 6,000 rubles, the tax rate is 15%. Therefore, you will have to pay UTII in the amount of 900 rubles per month.

This will of course be less than under the simplified taxation system.

Whatever tax regime you choose, from the moment of registration until you close the individual entrepreneur you will be required to pay insurance contributions to pension and medical funds for yourself. In 2015, this amount is 22,261-38 rubles per year.

But if you divide this amount by 4 and pay until the end of each quarter, then you can reduce both the simplified tax system and UTII, depending on what you choose for the amount of insurance premiums paid in each quarter. This applies only to those individual entrepreneurs who are not employers, i.e. do not hire employees.

Hello!
I want to rent a room and open a children's studio for choreography, vocals and theater. I will work myself and a colleague. What is better to register: individual entrepreneur or LLC? What codes are best to take? Work is assumed without obtaining a license. And one more question: I plan to register at the end of August of this year in order to start work by September, and accordingly how much fees will I have to pay to the Pension Fund and the Federal Compulsory Medical Insurance Fund? Which type of taxation is better to choose?

Good afternoon. Individual entrepreneurs and LLCs have their advantages and disadvantages. I would recommend an individual entrepreneur, since the tax and administrative burden is much lower than that of an LLC. The most important disadvantage of an individual entrepreneur over an LLC is that the individual entrepreneur is responsible for his activities with all his property. But if you carefully observe all the Laws of the Russian Federation, then you have nothing to fear.

OKVED code:

80.10.3 Additional education for children

This grouping includes:

Additional education for children aged mainly from 6 to 18 years, the main objectives of which are to provide the necessary conditions for personal development, health promotion, professional self-determination and creative work of children, carried out: - in out-of-school institutions (children's music schools, art schools, art schools , children's art houses, etc.) - in general educational institutions and educational institutions of vocational education.

According to clause 4 of the Regulations on licensing of educational activities, educational activities carried out through one-time classes of various types (including lectures, internships, seminars) and not accompanied by final certification and issuance of educational documents, activities for the maintenance and education of students and pupils, carried out by without the implementation of educational programs, as well as individual labor teaching activities are not subject to licensing.

You will not need a license if, when choosing OKVED 80.10.3, your activities comply with clause 4.

If you choose an OKVED code:

92.31.21 Activities for organizing and staging theatrical and opera performances, concerts and other stage performances

You don't need a license.

The fixed contribution of individual entrepreneurs in 2015 is 22261-38, i.e. 1855-11 rubles per month. If you register in August, then

According to paragraph 3 of Art. 14 212-FZ, individual entrepreneurs who were not registered from the beginning of the calendar year must reduce the amount of insurance premiums for the year in proportion to the number of months, starting from the calendar month in which the individual entrepreneur was registered. In the first month of registration, contributions are calculated in proportion to the number of calendar days in a given month.

The month in which an individual registered with the tax authorities as an individual entrepreneur is considered the calendar month of commencement of activity.

Formula for calculating insurance premiums for individual entrepreneurs:

Minimum wage x Tariff x M + minimum wage x Tariff x D/P, where:

M - the number of full months in the reporting year when the individual entrepreneur was already registered
D - the number of days from the date of registration in the month in which the individual entrepreneur was registered. The number of days is counted from the date of registration (it is turned on) until the end of the month
P - the number of calendar days in the month of registration of an individual entrepreneur.

To open an individual entrepreneur, it is not necessary to contact registrars and pay for legal services. Anyone who decides to start their own business can cope with this procedure. In this article we will tell you about what is required to register an individual entrepreneur and how an individual can independently register with the tax office.

The most important thing for registering an individual entrepreneur is to correctly fill out form P21001 in accordance with the requirements of the Federal Tax Service. If you want to print out your completed application within a few minutes, then register in your personal account and follow our instructions.

What documents are needed to register an individual entrepreneur? The list for opening an individual entrepreneur in 2019 is given in Article 22.1 of Law No. 129-FZ. For convenience, we have divided this long list into:

• documents for opening an individual entrepreneur by a Russian;
• documents for registration by an individual entrepreneur of a person with citizenship of another country or without citizenship.

Registration of an individual entrepreneur by a Russian citizen

To open an individual entrepreneur in 2019, a Russian must prepare:

• a form is an application in which an individual provides the information necessary to register an individual entrepreneur (full name, address, passport details, OKVED codes).
• a photocopy of all pages of the Russian passport.
• a paid receipt in the amount of 800 rubles (state fee for consideration of the application).

Additionally you may need:

• Power of attorney for registration actions, if the applicant is represented by another person, for example, a professional registrar.
• Notification of transition to the simplified tax system (3 copies). In most cases, the simplified regime turns out to be the most profitable for a novice businessman. However, we recommend that you first get a free one; perhaps in your case it will be easier to work on UTII or the simplified tax system.
• If the applicant has not reached the age of majority, then the documents for registration of entrepreneurial status must be supplemented (optional): notarized consent of the parents; a photocopy of the minor's marriage certificate; a photocopy of the decision of the guardianship authority or court recognizing the applicant as fully capable.

Documents for registration of individual entrepreneurs in 2019 can be submitted in person, sent by mail or entrusted to a trusted person. When visiting the Federal Tax Service in person, you do not need to notarize form P21001 and a photocopy of your passport; in other cases it is mandatory.

How can a foreigner obtain individual entrepreneur status?

Not only Russian citizens, but also foreign ones can register an individual entrepreneur and conduct legal business in the Russian Federation. Even if an individual does not have citizenship at all, he can engage in commercial activities in Russia. You just need to prove the legality of your stay on the territory of the Russian Federation. What documents are needed to open an individual entrepreneur if there is no Russian citizenship?

1. Application P21001 is the same form that Russians fill out in Russian. There is no special form provided.
2. A copy of the applicant's main identification document. Depending on the category of the individual, this may be: a passport of the country of citizenship, a refugee certificate, a certificate of someone who has received temporary asylum in the Russian Federation; identity card of a stateless person.
3. A copy of the birth certificate, if the main document of the foreign citizen or stateless person does not contain information about the date and place of birth.
4. Confirmation of legal residence in Russia: a copy of a temporary residence permit or residence permit and the original for comparison.
5. Confirmation of payment of the state fee in order to register an individual entrepreneur (the amount is the same as for Russians).

Important: all originals written in a foreign language must be translated and certified by a Russian notary.

You can learn more about what documents are needed to open a business, how an individual entrepreneur differs from an LLC, and what features exist during state registration in your region at a free individual consultation.

What does an individual entrepreneur need to run a business?

Strictly speaking, the concept of “Individual Entrepreneur Constituent Documents” does not correspond to the letter of the law. Individual entrepreneurs are not established, this is only a status that an individual receives after registering as an entrepreneur. But if we draw an analogy with a legal entity, then the constituent documents of an individual entrepreneur are those papers that prove that you are registered for taxes and work legally.

Documents for individual entrepreneurs
Identity document	The individual entrepreneur acts on his own behalf, his powers do not need to be confirmed by a power of attorney, decision, order of appointment, etc. In order for your partners or government agencies to be convinced that you are you, you must present a passport of a Russian citizen. Foreigners present a foreign passport or its notarized translation. Persons who find themselves in Russia in search of asylum confirm their identity using a refugee certificate or a certificate of someone who has received temporary asylum.
TIN certificate	This is proof of tax registration. An individual has only one individual tax number. If you did not have one before opening an individual entrepreneur, the certificate will be issued after registering the entrepreneur. If the TIN was assigned earlier, then it must be indicated in form P21001.
Certificate of state registration of individual entrepreneurs	Confirmation that the citizen is registered as an entrepreneur. It indicates the OGRNIP number and the date of entry into the state register of the corresponding entry. Since 2017, a certificate of registration of individual entrepreneurs is no longer issued. Instead, the entrepreneur is sent a form.
Extract from the Unified State Register of Individual Entrepreneurs	Unified State Register of Individual Entrepreneurs is a state register of individual entrepreneurs. The entry sheet contains the full name of the individual entrepreneur, passport data, OKVED codes. Before concluding a transaction, counterparties require a fresh statement (no later than a month), which is issued on paper only by the INFS. There is another way to establish that information about an individual entrepreneur is included in the register. allows you to get a shortened version of the registration sheet (without passport data), but this can be done online and without payment.
Statistics codes	Information on the assignment of statistical codes to a business entity (OKATO, OKTMO, OKFS, OKOPF). Codes are required when opening a bank account, filling out payments, submitting reports, etc.
Notification of registration with funds	Initially, the Pension Fund independently registers the policyholder according to information from the Federal Tax Service. After hiring individual entrepreneurs, you must additionally register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund.

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Any resident of the Russian Federation who has reached the age of 18 can register as an individual entrepreneur. Minors from 14 to 18 years old can also do this, but only with parental consent, and in this case they will need additional documents.

2. What documents are needed to register an individual entrepreneur?

• original passport (notarized copies of all pages of the passport if you submit documents by mail or through a representative);
• copies of all pages of the passport;
• Please note: if you are submitting documents in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is placed in the presence of a tax inspector when submitting documents or in the presence of a notary.">completed application for state registration of an individual as an individual entrepreneur (form No. P21001);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online);
• a notarized power of attorney for a representative (if you will submit documents through a representative);
• For an applicant aged 14 to 18 years, one of the following documents is additionally required:
  • notarized consent of parents (legal representatives) to carry out entrepreneurial activities by a person registered as an individual entrepreneur;
  • a copy of the marriage certificate of the person registered as an individual entrepreneur;
  • a copy of the decision of the guardianship and trusteeship authority or a copy of the court decision declaring a person registered as an individual entrepreneur fully capable.
  ">additional documents, if a minor aged 14 to 18 years is registered as an individual entrepreneur.

If you need help preparing a package of documents, you can contact the Small Business of Moscow State Budgetary Institution. The service will help future entrepreneurs receive a set of documents for state registration as an individual entrepreneur free of charge and in the shortest possible time. An application for the preparation of documents can be submitted:

• online. Ready documents can be picked up at the selected business service center within 24 hours;
• in person at any of the business service centers - in this case you will receive a ready-made set of documents on the day of your application.

3. Where can I submit documents?

You can register as an individual entrepreneur only at the place of residence of an individual. Thus, only those who have permanent registration can do this in Moscow. You can submit an application:

• personally or through a representative to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;
• online using a special service on the Federal Tax Service website. In this case, you will need a qualified one;
• by mail with the declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, building 3, building 2, interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for the city of Moscow. Within the territory of Moscow, documents can also be sent and received via DHL Express and Pony Express.

If you are registered at the place of residence in the Central, South-Western or North-Eastern administrative districts, an application for registration of an individual entrepreneur can also be submitted at the “My Documents” public service center:

• residents of the Basmanny District - at the public services center “My Documents” of the Basmanny District at the address: Tsentrosoyuzny Lane, building 13, building 3;
• residents of all districts of the Central Administrative District (including Basmanny) - in the center of public services "My Documents" of district significance in the Central Administrative District at the address: Presnenskaya embankment, building 2, shopping and entertainment complex "Afimall City";
• residents of the South-Western Administrative District - in the center of public services "My Documents" of district significance in the South-Western Administrative District at the address: Novoyasenevsky Prospekt, building 1, shopping and entertainment center "Spectrum";
• residents of North-East Administrative District - in the public services center "My Documents" of city significance at the address: Mira Avenue, building 119, building 71, All-Russian Exhibition Center pavilion No. 71.

4. When will the documents be ready?

The application review period is 3 working days. You can find out whether the documents are ready at the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 or online using a special service on the Federal Tax Service website.

You can receive completed documents by e-mail, by paper letter by mail, as well as at Inspectorate No. 46 (in person or through a representative) - depending on the method you indicated when submitting the application.

Note! Certificates of registration of individual entrepreneurs are not issued from January 1, 2017. Based on the results of registration, you will receive a record sheet of the Unified State Register of Individual Entrepreneurs (USRIP) and a notification of registration of an individual with the tax authority.

5. How to restore a certificate of registration of an individual entrepreneur?

From January 1, 2017, individual entrepreneur registration certificates are no longer issued. The Unified State Register of Individual Entrepreneurs is maintained electronically. You can only receive a USRIP entry sheet:

• in electronic form (registration on the Federal Tax Service website is required);
• on paper.

Providing information to the Unified State Register of Individual Entrepreneurs online is free. To obtain a USRIP entry sheet on paper, you will need to pay a state fee and also submit the following documents:

• identification document;
• written request (drawn up in any form);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online).

You can submit documents:

• to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;

6. Do I need to notify the tax office about changes in personal registration data?

If you have changed your last name, registration at your place of residence, or passport, then you do not need to report this to the tax office. If it is necessary to change other data in the register (for example, you stopped engaging in one type of economic activity and began to engage in another), then you need to report this to the tax office. Documents must be submitted within three working days from the date of change in information.

To make changes you will need:

• application for amendments to information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs (form No. P24001);
• copies of documents on the basis of which changes will be made.

Documents can be submitted:

• personally or through a representative with a notarized power of attorney to the interdistrict