How much does it cost to open a private enterprise per year? How much does it cost to register an individual entrepreneur now? Refusal to open an individual entrepreneur

The procedure for registering an individual entrepreneur is not as complicated as it seems at first glance. Five main steps for registering an individual entrepreneur, relevant for 2017, will help you avoid unnecessary paperwork and help you navigate the tax systems in Russia. These recommendations will help a novice entrepreneur register an individual entrepreneur independently and with minimal financial costs.

Do you need individual entrepreneur registration? Contact professionals: drafting documents on the same day, choosing the optimal taxation scheme and types of activities.

Step 1. Determining the type of business activity according to OKVED

OKVED is an all-Russian classifier of types of economic activity.

In this register, all types of activities are assigned appropriate codes. When preparing documents for registration, it is necessary to indicate codes for all types of activities that the individual entrepreneur will engage in.

The application will indicate one main code, which maximally characterizes the activity of the enterprise, and several additional codes. The legislation does not establish a maximum number of codes used, but it is advisable to limit it to 20 - 30 points.

The choice of activity according to OKVED directly affects contributions to the insurance fund. The insurance rate is calculated depending on the level of risk of the activity. The higher the risk, the higher the premium.

If the type of activity of an enterprise changes over time, all changes must be reported to the tax service. If this is not done in a timely manner, a fine of 5,000 rubles may be imposed on the owner of the individual entrepreneur in accordance with the Code of Administrative Offenses of the Russian Federation.

Step 2. Selecting a tax system when registering an individual entrepreneur

The tax system directly affects the amount of tax paid, the rules and frequency of reporting documentation. Today there are five taxation systems in effect in Russia:

General taxation system

The enterprise is assigned to the general taxation system if another system was not specified when submitting the application. This system is not always beneficial for the entrepreneur. The owner of an individual entrepreneur under this regime will be obliged to maintain full accounting records of the enterprise, generate income, expenditure and business documents. You will also need to pay general taxes:

• Income tax.
• Property tax.

Simplified taxation system (STS)

This system is popular among novice entrepreneurs. Its advantage is that only one tax is paid, once a quarter. Reporting documents are submitted once a year.

The amount of tax depends on the region in which the individual entrepreneur is registered, the type of activity, income and object of taxation:

• Income. Tax rate from 1 to 6%. It is beneficial to use if expenses are less than 60% of income. Most often used in consulting-type individual entrepreneurs.
• Income minus expenses. Tax rate from 5 to 15%. It is beneficial to use for large, regular expenses (70-80%), and they must be confirmed by receipts, invoices, and expense documentation. Best used in trading.

The simplified taxation system is used in enterprises with an annual income of more than 15 million rubles. If this threshold is exceeded, the entrepreneur is obliged to switch to another taxation system.

Unified tax on timeless income (UTII)

UTII can be selected only for certain types of business activities. All these types are specified in the Tax Code of the Russian Federation in Article 346.24. Tax accounting.

The advantage of this type of tax is a fixed amount that does not depend on the income received. The tax amount is calculated based on the size of the individual entrepreneur (office area, number of employees, transport).

Patent tax system

This system can only be used by individual entrepreneurs. Like UTII, the patent system is used only for certain types of business. The scope of application of the patent system is disclosed in the Tax Code of the Russian Federation in Article 346.43. General provisions.

The essence of the patent system is to purchase a business patent from 1 month to a year. During this period, the individual entrepreneur does not pay taxes and does not submit reports to the tax office. The cost of a patent is set depending on the potential income of the enterprise.

Enterprises with no more than 15 employees and an annual income of no more than 60 million rubles can use such a system.

Unified Agricultural Tax (USAT)

This tax system is a simplified version of the simplified tax system. Enterprises specializing in agricultural and livestock activities can use this system.

Step 3. Preparation of the documentary basis for the individual entrepreneur registration procedure

For the individual entrepreneur registration process, it is necessary to prepare the following documents:

1. Notarized copies of passport.
2. Copy of TIN. If there is no TIN, to obtain it you must write an application, which is attached to the rest of the documents. In this case, the tax office will need more time to complete the registration.
3. Application for state registration of individual entrepreneurs. If documents are transferred through a representative or sent by mail, the application must be certified.
4. Receipt for payment of the state fee for registration of individual entrepreneurs. At the moment the duty is 800 rubles. The receipt form can be downloaded and filled out online or paid at the bank. You can also pay the duty online on the website of the Federal Tax Service https://www.nalog.ru/, and after payment print a receipt.
5. If documents are submitted through a representative, a notarized power of attorney is required.
6. Application for transition to the desired tax system. If this application is not accepted when submitting documents, then within 30 days after receiving the registration documents of the individual entrepreneur, you must again submit an application to switch to the desired taxation system.

Step 4. Submitting documents to the tax office

Step 5. Receiving documents on registration of individual entrepreneurs

After five days to receive documents, you must come to the tax office with the following documents:

1. Passport of a citizen of the Russian Federation or power of attorney from a representative to receive documents.
2. Receipt of receipt of documents by the tax authority.

The inspection or MFC issues a package of documents on registration of individual entrepreneurs:

1. Certificate of state registration of an individual entrepreneur.
2. Extract from the State Register of Individual Entrepreneurs (USRIP)
3. Certificate of tax registration - TIN.

After registering an individual entrepreneur, the tax service reports information to the Pension Fund of the Russian Federation. After this, a notification of registration with the Pension Fund of the Russian Federation is sent to the registration address. If the notification has not been received, you should personally take the package of documents on individual entrepreneur registration to the Pension Fund branch.

Frequently asked questions about registering an individual entrepreneur on your own

Question: Can the tax office refuse to register an individual entrepreneur?

Answer: The tax service may refuse registration based on the legislation of the Russian Federation. Possible reasons for refusal:

• Incorrectly completed applications.
• Failure to provide required documents.
• Indication in the application of activities included in the list of closed for individual entrepreneurs
• If a person has already registered an individual entrepreneur. Without its liquidation, a new enterprise cannot be registered.
• Prohibition on individual entrepreneurship by court decision
• If the previous individual entrepreneur was declared bankrupt less than a year ago.

Question: Is it possible to give an individual entrepreneur a name when registering?

Answer: No. In the Unified State Register of Individual Entrepreneurs, an organization is registered by the last and first name of the owner. However, in accordance with the Civil Code of the Russian Federation, an individual entrepreneur, along with the official name, can use a commercial name to make the enterprise more attractive to the client.

Question: Do I need a seal for an individual entrepreneur?

Answer: According to the law, an individual entrepreneur may not have a seal. However, without having a seal, an individual entrepreneur deprives himself of the right to conduct joint activities with large enterprises where approval of documents with a seal is mandatory.

Question: How to change the tax system?

Answer: An application to change the taxation system must be submitted between October 1 and December 31 to the tax authority at the place of registration of the individual entrepreneur. Starting from the new year, the organization will switch to a different taxation system.

Question: Is it possible to register an individual entrepreneur while having an official job?

Answer: Yes, you can. Official employment does not affect either the registration process or the taxation of individual entrepreneurs. An entrepreneur has the right not to inform his employer about registration. However, it is worth considering that state and municipal employees cannot open an individual entrepreneur.

Question: Is it possible to register an individual entrepreneur using temporary registration?

Answer: Not possible. Registration of an entrepreneur is possible only by registration. However, an individual entrepreneur can conduct its activities in another city.

Question: How to change the registration address of an individual entrepreneur?

Answer: When changing your place of registration, you do not need to notify the tax office. After an official change in passport data, the Federal Migration Service transmits information about this to the tax authorities independently.

Step 4. Submitting documents to the tax office

The prepared documents are submitted to the tax office at the place of registration. In 2016, the procedure for registering an individual entrepreneur and registration lasts 5 working days.

You can also submit documents through the MFC (multifunctional center for public services). Upon receipt of documents for processing, the tax authority issues a receipt for receipt of documents. The receipt is stamped and a day is assigned on which the completed documents can be picked up.

If it is not possible to submit documents in person, they can be sent by letter with a declared value and a description of the attachment.

If you don’t have time, you can prepare documentation through numerous online services on the Internet. You can also pay state fees through them.

An individual entrepreneur has the right to conduct business (his own business) without forming (creating) a legal entity. In fact, it is an individual with the legal right to engage in commercial activities.

An individual entrepreneur is an alternative to an LLC, and both forms can be opened by an individual. It is easier to register and close an individual entrepreneur, the business is taxed less, and the reporting procedure for individual entrepreneurs is simplified. But the entrepreneur is responsible to creditors with all his property, except housing. In the case of an LLC, an individual is liable only for the property and funds that are on the balance sheet of the enterprise.

When choosing an individual entrepreneur form, it can be registered in two ways:

• with the help of specialized companies that can do everything for you. Collect documents, fill them out, submit and receive. Registrar services will cost up to 5 thousand rubles;
• on one's own. You will spend time, but you will understand the registration requirements and only pay a fee of 800 rubles.

In addition, there may be additional, optional costs for making a seal (up to 1 thousand rubles) and for opening an individual bank account (up to 2000 thousand rubles).

Choosing a name for an individual entrepreneur

When registering, a person does not have the right to beautifully call an individual entrepreneur. The law requires the use of only initials and surname, which must be taken into account on official documents such as letterheads, seals and checks.

To register a business, temporary or permanent registration is required. The business is registered at the address indicated in the passport. But no one will forbid you to come up with and register a trademark or use a commercial designation that does not need to be registered. In the second case, it could be the name of a hotel or cafe.

Selecting OKVED, that is, types of activities

The All-Russian Classifier of Choice of Economic Activities (OKVED) is a list of types of activities, each of which is equipped with its own four-digit code.

Attention! The amount of insurance payments from the Social Insurance Fund and whether the business belongs to preferential activities depends on the main code. But the second point is important only in the case of using the labor of hired workers.

Before registering a business, you must select the main (required) and additional types of activity. The number of additional ones is not limited, and by indicating them, you are not obliged to deal with them.

Selecting a tax regime

The amount of all payments to government bodies depends on the taxation system. You need to choose the most beneficial mode for you from the following options:

1. General system (OSN).
2. Simplified system (STS). The most popular option. The entrepreneur gives 6% of income, plus payments to the Federal Compulsory Medical Insurance Fund and the Pension Fund. Or simplified tax system 15%. Payment of 15% of the difference between expenses and income and the same payments as at 6%.
3. Unified tax on imputed income (UTII).
4. Unified agricultural tax.

An incorrectly selected mode will lead to a decrease in profits.

Each system has its own advantages and disadvantages. You can calculate which is more profitable using a calculator, knowing the initial data that depends on your business. If desired, you can combine such modes as UTII and simplified tax system, or PSN and simplified tax system.

How to pay the state fee

After solving all the above issues, it’s time to pay the state fee. This can be done in different ways:

1. Go to the tax office, find out the payment details, fill out a receipt and pay it at the bank.
2. Open the website of the Federal Tax Service of the Russian Federation, find the section: “Payment of state duties.” Select the item: “State fee for registering a Federal Law as an individual entrepreneur.” Fill out the receipt by writing personal information in the empty fields. Print the receipt and pay at the bank.
3. Open the website of the Federal Tax Service of the Russian Federation, find the section on individual entrepreneur registration, pay the fee online by electronic payment.

Regardless of the option chosen, you must save the receipt.

Search for registration authority

Typically, registration is carried out at the tax office related to the place of residence or place of stay. In megacities, special registration authorities have been opened to serve the entire city.

If you do not know the address of your registration authority, then you can look at the Federal Tax Service portal and see the coordinates and contact information there.

Is it necessary to have a TIN?

The TIN is not on the list of mandatory documents required for registration. Therefore, many doubt whether this document is needed at all. It is necessary because the document indicates the TIN number if the document exists. Registration may be denied due to an incorrect number.

If you have not received a TIN, then you need to write an application to receive it and submit it to the tax office along with other documents.

List of required documents

The list of documents is not long. What takes the most time is collecting documents and filling out the application correctly:

1. An application for state registration of an individual as an individual entrepreneur in form P21001 is submitted in one copy.
2. A receipt proving the fact of payment of the state duty.
3. Copies of absolutely all pages of the passport.
4. Application for transition to a simplified taxation regime. This document is not required to be submitted.

Along with the documents, you can also submit an application for a patent tax regime, if there is such a need. When submitting, you must have an original passport.

Features of filling out an application

Particular attention should be paid to the process of filling out the application. This can be done manually or electronically.

Advice. If you are filling out the form by hand, you must use a black pen and write in capital block letters. Blots and mistakes are unacceptable. Electronic submissions must use Courier New font (18 point) and write in all caps on a Caps Lock layout.

Document design features:

• text can only be on one side, double-sided printing is not allowed;
• The passport number should be indicated with two spaces;
• The district line is filled in if your city belongs to a certain district. Residents of Moscow, St. Petersburg and Sevastopol skip this point;
• phone number is written with +7;
• if sheet 3 remains blank, then it does not need to be submitted to the tax office;
• FULL NAME. The citizen on sheet B cannot be written electronically. Employees of the registration authority require manual completion and a handwritten signature when submitting an application in their presence;
• The applicant's email address must be indicated only if the form is filled out on a computer.

Who and how can submit documents

If you yourself cannot go to the registration authority and submit the collected documents, then you should use the following options:

• documents are submitted by an authorized representative. In this case, it is necessary to issue a notarized power of attorney, and documents with more than 1 page are bound and certified by a notary;
• send a package of documents by mail. It is acceptable to send it as a valuable letter with a list of attachments. In this case, you also need to submit an application and a copy of all pages of the passport and have them certified by a notary;
• send via internet. After paying the receipt online, you need to download and fill out an application on your computer. Upload the remaining scanned documents. Go to the appropriate section of the Federal Tax Service portal and send everything together, following the instructions. However, this feature is not available for all cities.

Document submission procedure

If you decide to submit the documents yourself, then this must be done at the tax office at your place of registration.

Advice. Today, most tax services operate on an electronic queue system, which you need to sign up for in advance.

Documents receiving

Since 2016, registration of individual entrepreneurs has been carried out in 3 days. The date of receipt must be written on the receipt received. You need to come with your passport to get your results. You will be given:

• registration certificate;
• tax registration certificate;
• USRIP sheet

When receiving documents in hand, you must carefully check them and submit them for correction in case of an error.

Successful registration is a great start to starting a business!

How to open an individual entrepreneur - video

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” government 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

In these difficult times in Russia, the number of people wishing to create their own business is not decreasing. Taking into account the current economic situation, the most acceptable form of conducting business is an individual entrepreneur.

What is an IP and how to open it?

An individual entrepreneur is a form of organization of commercial activity carried out by an individual who has passed state registration. In fact, this is a special legal status of a citizen, which allows him to carry out his entrepreneurial initiatives and make a profit from it. For example, a citizen who has registered an individual entrepreneur can regularly sell goods, provide any services, and at the same time there will be no claims against him from government bodies, since any business activity requires mandatory registration in the manner prescribed by law.

Registration as an individual entrepreneur is a relatively simple procedure that can be mastered by almost any novice businessman; the main thing is to carefully study the procedure and features of registration.

It is worth considering that not all types of entrepreneurship can receive financial support; priority is given to stable projects in the field of production, science, and social infrastructure. However, in the many offers you can always find one that will help you get funds to implement your business idea.

Changes in OKVED in 2016

In practice, situations quite often arise when an entrepreneur indicated several OKVED codes during registration, but already in the process of work he realized that this was not enough for him. The legislation does not prohibit individual entrepreneurs from carrying out activities that were not declared during registration, but there are certain nuances in such work. Firstly, the absence of a specific activity code in the Unified State Register of Entrepreneurs will not allow an entrepreneur to use a special regime, for example, a patent, in its implementation. In addition, the possibility of using the simplified tax system depends on the main type of activity. Secondly, some companies, before concluding an agreement with a counterparty, check its documents and may refuse the transaction if this activity is not included in the Unified State Register of Individual Entrepreneurs.

An entrepreneur can include or exclude one or another type of activity an unlimited number of times, including the one that is declared as the main one, but each such change requires state registration.

To make changes to the individual entrepreneur, you must submit an application in form P24001 to the division of the tax service that carries out registration activities. These changes for individual entrepreneurs are not subject to state duty, the period for making them is five working days, after which the entrepreneur receives an entry sheet in the Unified State Register of Entrepreneurs with updated data.

Self-registration as an individual entrepreneur is a necessary step towards creating your own business. Preparing to open an individual entrepreneur allows you to fully experience the responsibility of such an activity, additionally introduces you to the features of entrepreneurship, and allows you to develop communication skills with government agencies.

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Individual entrepreneurial activity requires the independence of the person carrying it out, so registering a business on your own is the most justified step. In this process, the main thing is to conduct the most in-depth analysis of all the necessary information and, based on this, develop further steps. Statistics show that among those individual entrepreneurs who were registered with the help of specialists, the closure rate in the first year of work is about sixty percent. Among entrepreneurs who registered on their own, the closure rate is about twenty percent. Thus, self-registration of an individual entrepreneur is to a certain extent the key to a successful business.

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