Individual entrepreneurship registration. Documents for registration of an individual entrepreneur.

For many, it is important to be able to work for themselves, giving themselves completely to their chosen occupation. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and start acting officially.

What do you need to open an IP

By law, work as individual entrepreneur(previously they were called PBOYUL) can be all citizens of the country, even foreigners who have temporary registration in Russia. The only exceptions to this list are municipal and state employees. The quick procedure for registering an IP can be performed independently or entrusted to special companies for which this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to solving the issue on your own. The following factors may also affect the price:

• printing production;
• notarization of documents;
• opening a bank account, etc.

The procedure for registration of IP

How to register an IP without much delay? This requires preparatory work. On the initial stage need to define the area of ​​activity. For this, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code, which should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main view should come first.

The procedure for opening an IP involves choosing the form of tax payment. Most private traders work according to a simplified system. AT this case tax is calculated from income and is 6%. If you choose to tax income without taking into account expenses, then interest rate will fluctuate from 5 to 15 points. There are other types of business taxation, information about which can be found in the tax authorities.

Where can I register an IP

According to the legislation, the submission of documents and registration of a private entrepreneur is executed at the place of registration of a citizen. To do this, contact your local tax office with necessary set documents. If a businessman has chosen taxation under the UTII system, then he is allowed to register at the place of business. It is permissible to open a business in several regions, settlements or parts thereof. In this case, registration takes place where the first object of the entrepreneur's activity is registered.

To date, the easiest, fastest and most convenient way to open an IP is an online service for opening an IP.

Documents for opening an IP

If the question of how to issue an IP is more or less clear, then you should pay attention to Special attention what list of documents is needed to open an IP. It:

• passport (a photocopy is also required);
• application (form 21001);
• receipt of payment of the fee;
• TIN (+ copy).

IP registration application

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxation or requested from the tax office. The application for registration of IP consists of five sheets, which must be numbered and fastened together. The document is signed personally by the entrepreneur and certified by a notary public only if the documents are provided not by the businessman himself, but confidant.

IP registration - cost

Starting your own business is a procedure that is not free. How much does it cost to apply for an IP? The only thing you need is to pay the state duty (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized firms, then the price will vary not only from firm to firm, but also depending on the region where the individual entrepreneur will be registered.

How to open your IP - step by step instructions

If the field of activity is defined and the taxation system is chosen, then you can proceed to register your own business:

1. You must submit a set of documents to the tax office in order to obtain an identification number assigned to each taxpayer.
2. In the case when the TIN is already available, then you can immediately pay the state duty for the commission of an action by a state body.
3. You can apply for the assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instruction consists of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, whether it is an object of trade or a small business, a tailoring enterprise, are the same. An approximate step-by-step algorithm after registration of the IP itself:

• In some cases, for the work of an individual entrepreneur, it is required to start a cash register, if it is impossible to work without it (relevant for creating online stores, when trading / providing services to legal entities and entrepreneurs). It is not needed if UTII is paid or the patent taxation system is applied. Instead of a check, a strict accountability form is then issued.
• The seal is also made after receiving the package of documents. The entrepreneur has the right to work without it, limited only by the signature.

It is also possible to remotely prepare all the documents and send an application for opening an IP. To do this, use the online service for opening IP.

IP registration deadlines

Legislation establishes exact dates IP registration. According to the plan, do this for no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of refusal when trying to open your own business. The reason may be the incorrect execution of documents or the erroneous indication of information. How to open an IP in this case? An individual needs to organize the collection of a package of documents again and pay the fee again.

At the end of the allotted time, all the papers are handed out, after which you can start making money. The entrepreneur gets:

• a document certifying registration;
• extract from USRIP;
• certificate of state registration (OGRNNIP).

Video: what you need to open an IP

So you've decided to become an entrepreneur! good prospect for those who are tired of being dependent on bosses and want to become the master of their lives! One of the solutions to this issue is the design of IP. What you need to open an IP - this is our detailed material.

IP - who is this?

It is most expedient to become an individual entrepreneur, or an individual entrepreneur, for those who want to conduct business as an individual, that is, without forming a legal entity.
What is the difference? The fact that legal entities must have an authorized capital and a legal address. The individual entrepreneur is exempt from these conditions, however, there is one important point- according to the law, an individual entrepreneur must be liable for obligations with all his personal property.

How does an individual entrepreneur differ from a private person working without registration, what is called “for himself”?

Firstly, when registering an individual entrepreneur, the length of service is credited. Secondly, illegal conduct labor activity is punishable. Well, and thirdly, if the activity is related to the wholesale purchase of goods, then many firms do not provide for deliveries for private traders.

Who can be registered as an individual entrepreneur?

• All adult capable citizens of the Russian Federation;
• Minor citizens recognized as capable by the relevant authorities;
• Minor citizens who have permission to engage in entrepreneurial activities from their parents or guardians;
• Foreigners, with a temporary or permanent Russian residence permit.

Are there any exceptions? Yes there is! The legislation of the Russian Federation prohibits the opening of individual entrepreneurs to citizens who are in the state and municipal service. For all other working citizens, there are no obstacles in terms of registering an IP.

What you need to open an IP - the first steps!

Registering an individual entrepreneur is not really difficult for you. But first, you will need to take a number of actions that will allow you to carry out the registration procedure without delay in the future.
The fact is that even before submitting documents to the relevant authorities, it is necessary to decide on some fundamental points.

1. Select activities.
Exists All-Russian classifier species economic activity(OKVED), in which each type of activity is assigned a specific code. Therefore, the future entrepreneur needs to choose the scope of his activity and, based on this, determine its OKVED code.
An important point: you can specify several codes, but the code of your main activity must be specified first. It is not forbidden to select several codes at once with an eye to the future expansion of activities.
If, in fact, any activities are not carried out, no sanctions from the tax and other structures will follow. And when a favorable moment comes to expand the business, it will not be necessary to go to the tax office again in order to make changes or additions to activity codes.

2. Determine how we will pay taxes.
This issue also needs to be resolved in advance so as not to delay the registration process in the future. The most optimal solution for individual entrepreneurs is the simplified taxation system (STS).
Here it will be necessary to make a choice of the object of taxation. There are two of them: "income" and "income minus expenses." In the first case, the tax rate will be 6% on all your business income. If the second option is chosen, then the rate, depending on the region, will vary from 5 to 15%.
In addition to the simplified tax system, the Patent Taxation System (abbreviated as PSN), the Single Imputed Income Tax (UTII) and some other special tax regimes, depending on the type of activity.

3. Get a TIN.
It is advisable to obtain a TIN in advance - taxpayer identification number. If it already exists, it’s good, if not, then we submit an application to the tax office at the place of registration to receive it.
Obtaining a TIN can be timed to coincide with the submission of documents for registration of IP, but this may somewhat delay the registration period.

4. Pay the state duty.
For registration of IP, you must pay a state fee. You can do this at any branch of Sberbank. For several years now, the amount of the fee has remained within the limits of 800 rubles. However, you should know that a bill has already been submitted to the State Duma to increase the fee for registering entrepreneurial activities. So it is not surprising if soon this amount will change upwards.

Collection of documents for registration of IP!

So, all the preparatory measures have been taken, we are starting to put together all the documents that are needed to open an individual entrepreneur: a passport, a photocopy of a passport, a receipt for payment of state duty, a TIN and a copy of it, a completed application for registration of an individual entrepreneur - it can be downloaded on the website of the Federal Tax Service (form P21001), or take the form at the nearest tax office.

A few words should be said about completing this application. The fact is that, despite the sufficient simplicity of the form, it is easy to make a mistake in filling it out. Especially carefully you need to fill in the passport data - strictly in accordance with the way they are written in the passport itself!

In addition, blots and typos are strictly not allowed, so be very careful when filling out an application. Everything is not so complicated, especially since there are a lot of sites on the Internet with examples of how to fill out the P21001 form correctly.

The application consists of 5 sheets that must be numbered, stitched and sealed with your signature.
If you personally go to register your individual entrepreneurship, then this stage of preparing documents is over.
If the documents are sent through an intermediary or by mail, notarization of the documents and your signature is required.

Onward to the tax office!

So we came directly to the registration of an individual entrepreneur, that is, to a visit to the tax office. But not the first one that came across, but the one that is located at the place of your official registration. The actual place of residence does not play a role in this.

Example: you are registered in Khabarovsk, but live in Moscow, where you are going to conduct your business. Documents for registration of individual entrepreneurs must be submitted in Khabarovsk! This is where the need for help comes in. Email(through special services), intermediaries by proxy or to the services of the Russian Post.
If there is no permanent residence permit in the passport, it is allowed to issue an IP at the address of temporary registration.
When applying in person to the FTS inspection department at the place of registration, we hand over all prepared documents to the inspector. At the same time, you can apply for the tax system of your choice.
Now is the time to take a breath: your documents will be reviewed within 5 working days from the date of submission.

What you need to open an IP - we get the documents!

And now the waiting period has expired, you go to receive documents. What will be given to you as confirmation of the status of an individual entrepreneur?

1. Document on registration with the tax office
2. Extract from the state register of IP (EGRIP)
3. Certificate of state registration as an individual entrepreneur (OGRNIP)

Also, you can immediately receive documents on registration with the Pension Fund, TFOMS and notification of the assignment of codes in the statistical authorities. If they are not issued by the tax authorities, then you will need to go to all these authorities in order to collect a complete package of all the listed documents.

When the documents are received, you can start doing business as an individual entrepreneur within the types that were indicated.
However, there are cases when, following the results of consideration of documents, citizens are denied opening an IP. In particular, this happens due to incorrectly specified information or an incorrectly completed application. In any case, the refusal must be motivated.
If this happens, then the entire procedure for submitting documents will have to be repeated, while the state duty will need to be paid again, in the same amount.

We open IP - the price of the issue!

The simplest, but also the most expensive way of registering an IP is to delegate the solution of this issue to specialized firms. Employees of such a company will do all the work for you and provide you with a ready-made package of documents. The cost of such services in large cities usually starts from 5,000 rubles.

If you do everything yourself, then the minimum amount of expenses will cost 800 rubles for paying the fee, well, and the cost of photocopies of the necessary documents.
We complicate the options by resorting to the help of intermediaries. Notary services for certification of documents and signatures will cost an average of 400 rubles. It is difficult to translate the services of an intermediary into monetary terms, since if someone close to you solves this problem of yours, then it may not cost you anything, and if you hire someone from the outside, then the price, as they say, will be negotiable.

More options: you decide that you, as an entrepreneur, need a current account and a seal (which is not at all necessary for an individual entrepreneur). In this case, you need to add another 1000 rubles for opening an account and about 500 for making a seal. exhibition galleries.
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Probably, almost all employees have an unwillingness to have a boss. But not everyone is able to go on a free voyage - someone is afraid of a fair wind in the form of administrative barriers. And in vain, they are easy to overcome.

Business in our country began to break through the bureaucratic in the late eighties and early nineties, when the status of a private entrepreneur appeared at the level of legislation, in the common people - a “chepeshnik”. Attempts were made to rename such a title, and now businessmen acting in business on their own behalf are called individual entrepreneurs. It was during these times that enterprising young people associated the registration of individual entrepreneurs with trade and were exclusively engaged in the sale of consumer goods. Currently, everyone who wants to disobey the authorities and works without the practice of "black cash" is being registered. It is the requirements of the law, both for individual entrepreneurs themselves and for their partners, that force them to open an individual entrepreneur and become tax registered in accordance with applicable law.

Often, partners, especially large legal entities, impose increased requirements on their counterparties. And this is understandable: they need to have guarantees of the legal purity of transactions, ensuring their execution and the ability to reduce the tax burden. And this without the desired design documents with the proper business entity is simply not possible.

Why open an IP?

The opening of an individual entrepreneur is also attractive in the following: in addition to large clients, citizens also receive confidence in tomorrow, no problems with the law. Many evade registration, citing the difficulties of relations with the bureaucracy. Yes, before any visit to the tax office was accompanied by quarrels, conflicts and complete misunderstanding on the part of officials. Now the situation is radically changing: for individual entrepreneurs, special preferential taxation, reporting and document management regimes have been developed, which allows significant savings on taxes and salaries of accountants and lawyers. And you can complain about a boorish official, now their bosses are strictly following this.

Yes, and communication with officials on issues such as opening an individual entrepreneur is much more pleasant than visiting the police on suspicion of tax evasion and illegal business. This already threatens with the recovery of increased tax sanctions and all income received, and in some cases - imprisonment.

How to open an IP step by step instructions

So, who can go through the procedure for making changes to the register of individual entrepreneurs (IP registration)? According to the registration law legal entities and individual entrepreneurs, a citizen who has reached the age of eighteen years can obtain such a status. The opening of an individual entrepreneur is also possible for persons who have reached the age of sixteen, subject to obtaining the consent of the guardianship and guardianship authority, emancipated in judicial order(this requires the child to have an independent income) or the entry of a minor citizen into marriage.

Registration of an individual entrepreneur is possible for almost every citizen, except for those simultaneously filling positions in the state or municipal service (policemen, military personnel, employees of the mayor's office, tax service, etc.), this is unacceptable. These persons are prohibited from engaging in entrepreneurial activities and, as a result, registration of individual entrepreneurs is unacceptable for them. And the entrepreneurial activity itself will be illegal and in special cases will entail legal liability.

Documents required to open a sole proprietorship

IP registration is a procedure for making changes to the register of individual entrepreneurs by the Federal Tax Service (FTS) on the basis of documents submitted by a registered citizen.

Registration of an IP requires a citizen to provide the following package of documents:

• Compiled application for registration of IP. The form of this application can be found on the website of the Federal Tax Service nalog.ru. The form is approved by the Government and is mandatory for use by citizens. To fill out, you should read the instructions accompanying the form, as well as decide on the OKVED code. OKVEL is a classifier indicating the code of the economic activity for which the IP is registered.
• Copy of all pages of the passport.
• Copy of birth certificate
• Evidence of payment of the state fee, since the registration of an individual entrepreneur is paid. The cost to be paid is 400 rubles. Payment details are known to tellers in all banks, so it is not difficult to pay the fee in cash.
• In the event that the registration of an individual entrepreneur is carried out in relation to a minor, when submitting documents, it is necessary to present a certificate confirming the legal capacity of a citizen. Such documents may be a court decision on emancipation (that is, early acquisition of legal capacity, this can be required in court in relation to a working teenager), a marriage certificate, or permission from the guardianship authority. Registration of IP requires full legal capacity.

It should be noted that the documents must be submitted in the form of notarized copies or in the form of ordinary copies, but with the simultaneous submission of the originals. The originals will be returned, but in this case, the opening of the IP will take longer. Therefore, it is more convenient to certify copies with a notary, as a rule it is not so expensive. But the application itself for opening an individual entrepreneur, contrary to popular belief, does not need to be notarized. Notarization is necessary when establishing a legal entity, registration of an individual entrepreneur does not require this

No further documents are required to be submitted. IP registration has an exhaustive list of documents. All Required documents for registration of individual entrepreneurs are mentioned in the law "On State Registration of Legal Entities and Individual Entrepreneurs". The official has no right to demand more.

After collecting the necessary set of documents for registration of an individual entrepreneur, it should be submitted. There are three ways to apply for registration.

Personal visit to the tax authority

In accordance with the law, registration of an individual entrepreneur is carried out by the holder of the register of individual entrepreneurs - the Federal Tax Service. On the ground, these functions are performed by the territorial inspections of the Federal Tax Service. Documents for registration of an individual entrepreneur must be submitted to the inspection at the place of residence of a citizen. The most difficult thing at this stage is to spend a long time in line.

If the submission of documents for registration of an individual entrepreneur took place without questions from the employee of the tax authority and the application was accepted, the result can be expected within five working days. After the specified period, the citizen should apply to the inspection to obtain a certificate of amendment to the EGRIP.

Documents for registering an individual entrepreneur can also be sent by mail if you do not want to waste time visiting the tax authority and waiting in lines. To do this, send the kit by letter with a registered notice and a description of the contents. But it should be noted that there are also queues at the post offices of the Federal State Unitary Enterprise Russian Post, and the shipment itself will cost at least 50 rubles. After accepting the letter for departure, the postal worker will issue a document confirming the acceptance of the departure. This will be good evidence if you have to challenge the inaction of the tax authorities in the next instance or in court.

It will also be possible to contact an intermediary who will prepare the necessary documents and send them to the registrar. But this will cost the citizen up to 7 thousand rubles, and it will also be necessary to certify the power of attorney to the representative at the notary (this will take about 500 more rubles).

IP registration ends with the inspection of a positive decision or refusal

If a positive decision is made, the inspection, on behalf of the head, issues a certificate of making an entry in the Unified State Register of Individual Entrepreneurs (that is, the registration of an individual entrepreneur). The same act will make any changes regarding activity codes, passport data, place of residence and other registry data. It is mandatory to notify the tax authority about changes in actual data; in case of failure to report such data, legal liability is sometimes provided.

If an error occurred during the preparation and submission of documents, or if there is another legal basis (submission of documents to the wrong authority, prohibition of doing business by virtue of the law or a court decision, bankruptcy), the tax authority sends the applicant a refusal to register an individual entrepreneur, which may be appealed.

So, IP registration is completed. Legally, this status has now been acquired, but this is not enough for full-fledged work.

Firstly, printing is useful for concluding contracts. And in some cases (for issuing accounting documents and tax accounting) is required. To do this, you need to order a print for manufacturing, which is usually done by advertising firms. For the manufacture of seals, a citizen must present a document confirming the right to print - a certificate of amendments to the EGRIP.

Second, you need to have a checking account. This is necessary for non-cash settlements with counterparties.

Thirdly , if you plan to take cash from the population, you need to get a cash register. Cash discipline can be maintained both with the help of a cash register and by issuing cash receipt orders (if the entrepreneur is not engaged in the sale of goods). As for the cash register, it will have to be registered with the inspection, and its minimum cost is 16,000 rubles (of which 12,000 rubles is the cost of an ECLZ chip, which will need to be replaced periodically depending on the frequency of transactions and the occupancy of its memory).

The status of an individual entrepreneur obliges to pay contributions to Pension Fund. The pension contribution rate changes from time to time. Mandatory payment is the insurance part + a certain amount of the funded part. However, according to the funded part, it is possible to pay in excess of the established norm, which may favorably affect the size of the entrepreneur's pension.

Hiring an employee by an entrepreneur entails the obligation to keep work books. If this is the first job for the employee, the entrepreneur independently and at his own expense starts a work book. It will also be necessary to keep personal files of employees, which display information about each of the employees. However, such a requirement is more formally and actually not controlled. When hiring a person, an entrepreneur should be more concerned with the issues of tax and insurance registration of a new employee, since this is the most complicated procedure in terms of formalism.

The most "sore" topic is taxes. For an entrepreneur, this is a heavy club of state coercion, which can be very difficult to dodge. With the development of business, the complication of the system for making a profit is inevitable, new expenses will appear, hiring employees and attracting outsourcers. You want to save on regular deductions, and the tax service does not always welcome such initiatives on the part of entrepreneurs.

In matters of taxation, it would be good to understand a little yourself, but it is better to regularly contact the relevant specialists for advice. They know the law, they are familiar with judicial practice.

We will try to start with the basics.

The Tax Code of the Russian Federation (TC) provides for individual entrepreneurs the opportunity to choose one of two taxation systems: general and simplified.

The general system involves the payment by the entrepreneur to the budget of personal income tax (13% of the total income received), value added tax (18% of the goods sold / work performed / services rendered), UST and others. A colossal tax burden, as you can see. Not every novice entrepreneur will “pull” it. But there is one plus in it, which sometimes covers all the minuses. Large clients prefer to work with those entrepreneurs, the transaction with which will allow them to recover 18% VAT - that is, with entrepreneurs working on common system taxation. It should be noted that this is not common in all areas. And before concluding a deal, you need to discuss these points with the client.

"Simplification". If an individual entrepreneur is not required to allocate VAT, then this is very good opportunity save on taxes, accountant and lawyer. The simplified taxation system (USNO) implies exemption from the obligation to pay tax (within the framework of economic activity) on value added, personal income tax, unified social tax (for oneself, but not for employees).

There are two "simplification" schemes:

• The tax base is income only. Moreover, tax is payable in the amount of 6% of the income received. It's as simple as splitting an orange.
• The basis is the difference between income received and expenses incurred. In this case, we will pay 15% of the profit to the budget from this difference.

In this case, we pay VAT only when goods are imported into the territory of the Russian Federation. We do not allocate VAT to other persons in invoices, it will be unreasonable!

Such a taxation system can be applied by a taxpayer-individual entrepreneur at his will, if there are certain signs - in particular, the volume of revenue turnover.

A single tax on imputed income . "Imputement", is applied without fail if the taxpayer is engaged in a certain kind activities. For example, retail trade - in this case, the area used for the sale of goods is taxed. An entrepreneur can go to the trick and organize a trading place in such a way as to pay a minimum of taxes - you need to use your imagination and familiarize yourself with GOST on trade. Also, the tax may be levied on the number of employees in the state. The law provides for many cases and types of taxable base, as well as the method of its calculation.

liquidation

If the entrepreneur decides to terminate his economic activity, he must send an application to the IFTS for the termination of business activities. Also, activities are automatically terminated in connection with the sentencing and the imposition of punishment in the form of deprivation of the right to engage in entrepreneurial activities.

A responsibility

An individual entrepreneur should remember that he himself is responsible for his debts with his property. And this means that for the debts that have arisen under contracts with clients or employees, as well as for taxes, he can forcibly pay with his own funds in bank accounts, securities, car or real estate ( the only housing still won't be taken away).

You also need to remember that every real estate transaction requires an entrepreneur who is in a registered marriage to obtain the consent of a spouse for such a transaction.

And, of course, an entrepreneur should study the regulatory framework himself or trust an experienced lawyer. Among the acts that need to be monitored, of course, there are the Civil and Tax Codes, the law “On State Registration of Legal Entities and Individual Entrepreneurs”, as well as government decrees and clarifications from the Ministry of Finance and the Federal Tax Service. Knowing the law more than once will help a young entrepreneur avoid unnecessary difficulties.

Prepared by the editors: "Business GiD"
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January 15, 2010 60760