Step-by-step instructions for registering an IP. Greater flexibility in work

For every extraordinary person, endowed with the ability to earn money in a different way than the majority of officially employed, the society presses mercilessly. This is because “it is not customary for us”, “everyone works - and you work”, “you will be left without a pension, you are guaranteed a hungry old age”, etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. The seniority in this case will go from the date of registration, and social guarantees for a comfortable old age are provided. Ideal for freelancers.

The opening of an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity provides new business opportunities and allows you to additionally attract third-party investor capital. There are many advantages, and for each type of activity, for each individual entrepreneur, they have their own.

We present to you step by step instructions to open an IP from scratch.

A package of documents for opening an IP

By the way, about the types of activities. The OKVED classifier contains them full list, and before writing an application, you will need to familiarize yourself with it and choose several types “for yourself”. It is better to choose a few, with a perspective on the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state duty. The very first OKVED you choose must correspond to the main type of activity, the rest - additional or related. If in doubt, you can consult a specialist.

The correct choice of OKVED is not a mere formality: there are a number of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.

The application is filled out in the form P21001 (you can take it from the tax office or download it on the Internet). Your personal data and pre-selected OKVED codes. If you submit the application yourself (not by mail or through a proxy), then the notary’s signature can not be certified, although in order to avoid filling out errors (and there can be many of them, despite the seeming simplicity of the document), it is still recommended to contact this specialist. It will cost several hundred rubles: a quite reasonable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.

The state duty for opening an individual entrepreneur is now 800 rubles. This payment can be made at any branch of the bank, the main thing is not to lose the receipt. So, what does the package of documents submitted to the tax office include:

• IP registration application;
• Copies of all pages of the passport (including empty ones);
• Copy of TIN (if any);
• Receipt for payment of contribution to the treasury, that is, state duty.

If you do not have a TIN, then in parallel you can apply for registration, although usually this document is done when the IP registration is already underway (within 5 days after the submission of the relevant application), or even after registration is completed. This point can be clarified with an employee of the tax inspectorate.

IP registration application

Please note: you need to submit documents to the IFTS according to your registration address, that is, taking into account the territorial affiliation of the tax. Otherwise, your application will be rejected and you will lose time.

So, the reasons for the refusal to register an IP:

• The wrong body of the IFTS was selected;
• Documents are incorrectly drawn up;
• Not the entire package of documents has been submitted;
• One year has not passed since the day you were declared bankrupt (for the previous type of economic activity);
• The ban imposed on your business activities by the court is in force.

In addition, for a person who has not reached the age of majority, there must be a conclusion of the court or guardianship authorities, indicating that he has reached the state of full legal capacity. The marriage of a person under the age of 18 is also considered a condition for providing the opportunity to open an individual entrepreneur.

In all other cases, subject to consultation with a notary on filling out an application for registration of an individual entrepreneur, you are guaranteed a positive response. The deadline for registering an individual entrepreneur in the tax office is five working days. You will receive two documents: OGRNIP and EGRIP plus TIN, if a corresponding application was submitted. They can be handed over to you either in person or by mail at the place of residence. It is better, of course, to pick up such securities yourself.

Registration of an individual entrepreneur in the tax

Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (simplified), but pay attention to the fact that since 2013 it has been called the patent taxation system. If you plan to work closely with companies that take into account VAT in prices, then you are better off choosing OSN (main system). Then the income tax will not be 6%, as in the case of the "simplified", but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan to hire more than 15 employees, DOS is unavoidable. UTII ("imputation") is now rarely used, this issue is resolved in the municipality.

If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax not of 6%, but of 5-15%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult an economist.

When choosing a taxation system other than the DOS, which is applied by default, you will need to write an appropriate application, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business activities.

Registration of individual entrepreneurs in the Pension Fund of the Russian Federation and the Social Insurance Fund

After receiving the relevant documents, you will need to apply to the pension fund. The tax office will inform you about the "birth" of a new entrepreneur immediately, but you will need to come in order to clarify the amount of mandatory monthly insurance premiums, which will ensure your retirement future. To obtain the necessary details, you will need copies of the following documents:

• OGRN;
• USRIP;
• SNILS;
• Passport.

If you hire employees (become an official employer), then in addition to the PF is provided labor contract, work book and SNILS (payer certificate), and in addition, you will also have to register with the FSS. You can register with the FSS (social insurance) even if you personally need vacation, maternity leave or sick leave. In a word, registration with the FSS provides additional social guarantees. Contributions to both the PF and the FSS can be paid either every month, or immediately pay the amount for the entire year. The staff will help you calculate it. The total payment is usually a little over 1000 rubles.

Do you need a business account?

Additionally, you will have to register with Rosstat. It will also take a maximum of several days, and at the end of the procedure you will receive an extract that you will need to present at the bank when opening a current account (r / s) of an individual entrepreneur. R / s is not a prerequisite for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties under one contract, the law obliges you to this formality. Yes, and it will be more convenient for you. After opening a bank account, you will be connected to the client-bank service for convenient payments (and their acceptance) by bank transfer.

How much does it cost to open a sole proprietorship?

If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2000 rubles, including state duty and overhead costs (notary, photocopies, etc.). If you open a settlement account, then add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.

If you contact an office that will do everything for you, then opening an IP will cost you 5000-7000 tr.

It is done

After all the formalities have been settled, you can safely proceed to exercise your rights as an individual entrepreneur, without forgetting, however, about your obligations. In the case of choosing the simplified tax system, it is quite possible to conduct tax reporting independently, the same applies to UTII, but entrepreneurs usually hire an accountant to work on the main system. Depending on the selected system, the duration of the reporting period may be different: once a month, once a quarter or once a year.

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In order to register as an individual entrepreneur, you need to send a package of documents to the tax office, which includes:

Application in the form P21001 - 1 copy.

Receipt of payment of state duty - 1 copy.

A copy of an identity document (passport) - 1 copy.

If you plan to work under the simplified taxation system, then you can immediately submit a notification for the application of the simplified tax system in two copies along with these documents.

Within 3 working days after receiving the documents, the tax office will register you as an individual entrepreneur or refuse if there are reasons or the documents are filled out with errors. After registration, the inspectorate will issue a notice to the newly minted individual entrepreneur about the registration of an individual with the tax authority and an extract from the Unified State Register individual entrepreneurs. A certificate of registration of an individual entrepreneur on a tax form has not been issued since 2017.

Ways to send documents

There are several options:

Personal visit to the tax office. You take the documents to the tax office at the place of registration, and pick up the finished documents there. In this case, your costs will be limited to a state duty of 800 rubles.

Mail. You send documents to the tax office by registered mail with a description of the attachment. The registration package of documents will also be sent to you by mail. Before sending the documents, you will need to certify each of them with a notary, and these are additional expenses in addition to the state duty.

Sending through a representative. Documents are handed over not by you, but by a representative who acts on your behalf by proxy. In this case, the application P21001 and a copy of the passport must be certified by a notary. You can pick up documents from the tax office yourself or also through a representative.

IP registration online. This option is a salvation for those who actually live and plan to conduct business far from the place of permanent registration, which means that they cannot personally appear at the tax office.

IP registration online through the website of the Federal Tax Service

You submit all documents through the website of the Federal Tax Service in in electronic format, in the same way you receive documents from the tax office. In this case, you do not need to go to the IFTS personally. But this option is only available to those who have electronic signature, because Documents must be certified with digital signature when sent. If there is no electronic signature, you must first apply for its registration to a specialized organization, and pay for it at the organization's rates (about 1,000 rubles).

In order not to issue their own EDS, the future individual entrepreneur can apply to a notary to certify the documents of his EDS for a fee - notaries have such a right. Registration documents in this case will also come to the notary in electronic form.

Please note that there are two options on the FTS website:

"Innings electronic documents for state registration of legal entities and individual entrepreneurs”. If you have an electronic signature and would like to open IP online without a personal visit to the tax office, you need to choose this option. You will need to upload scans of your passport, payment receipts, application P21001, and send them, assuring the digital signature.

"Filing an application for state registration of individual entrepreneurs and legal entities." This option is not IP registration online. So you can only fill out and send form P21001, that is, declare your intention to register as an individual entrepreneur. But this will not free you from the need to personally appear at the tax office with documents to prove your identity. Moreover, before sending such an application through the service of the Federal Tax Service, you will need to pay the state duty at the bank or directly on the website of the Federal Tax Service. Without this, it will not be possible to send an application through the FTS website.
After submitting the application, you will receive a notification from the registration authority with an invitation to contact the tax authority within 3 days. If you do not appear at the IFTS within the specified three days, your application will be canceled and you will have to submit a new one.

Filling out an application in the form P21001

All filling requirements are contained in Appendix No. 20 to the Order of the Federal Tax Service of Russia No. ММВ-7-6 / [email protected] from 25.01.2012 You need to adhere to them in order to avoid mistakes and not be denied registration.

Use the free document preparation service "My Case" to fill out an application in accordance with the requirements.

The form consists of 3 sheets with annexes A and B.

Russian citizens fill out the first two pages and both applications. The third sheet is intended only for foreign citizens and stateless persons, the rest are skipped. It indicates data on a document confirming the right of foreign citizens and stateless persons to reside on the territory of the Russian Federation.

The personal data of the future entrepreneur on pages 1 and 2 must be entered strictly in accordance with the passport data.

In Appendix A, you need to indicate the main code for the type of activity and several additional ones that the IP plans to do. When choosing codes, it is necessary to be guided by the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2).

If there are many codes and one sheet A is not enough, take another one, but do not indicate the code of the main activity on it again. And do not try to specify as many additional codes as possible "in reserve". Indicate those that you really plan to do, and you can add new ones at any time.

Keep in mind that the type of activity you specify as the main one will depend on the rate for insurance against industrial accidents if you hire employees.

Annex B contains the contact details of the applicant and confirmation of the accuracy of the information provided.

Registration of IP registration documents in the My Business service

With the help of a free document preparation wizard, you will quickly and without errors draw up documents for registering an individual entrepreneur. To do this, you only need to register in the service.

How it works?

You enter your data on the site in the form. The system contains elements of data control and gives hints.

The service automatically fills in documents and generates them in a machine-readable form with a two-dimensional barcode. Documents are checked according to the official directories of the Federal Tax Service.

You print out an application, a receipt for payment of state duty and a notification for the application of the simplified tax system (if necessary), and send them to the tax office in a convenient way.

When the tax office issues you the final documents, return to us to keep your IP accounting without hassle. Our service will help you calculate taxes and contributions, generate documents for payment, fill out reports and send them to regulatory authorities electronically.

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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 - "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 is simply impossible without the necessary paperwork with the proper business entity.

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 the future, the absence of 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 legislation on registration of legal entities and individual entrepreneurs, a citizen who has reached the age of eighteen years can obtain such a status. Opening 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 court (for this, the child must have independent income) or the minor citizen enters into marriage.

Registration of individual entrepreneurs 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 occasions 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 submit 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 for 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 IP registration itself). 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 the issuance of accounting and tax accounting documents) it is necessary. 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 accept money from the public, you need to get a cash desk. 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 EKLZ chip, which will need to be replaced periodically depending on the frequency of operations and the occupancy of its memory).

The status of an individual entrepreneur obliges to pay contributions to the 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 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% of VAT - that is, with entrepreneurs working under the general taxation system. 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 a very good opportunity to save on taxes, an accountant and a 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 type of activity. For example, retail- 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

In the event that an entrepreneur decides to terminate his economic activity, he must send an application to the IFTS for the termination of entrepreneurial activity. 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.

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, a car or real estate (the only housing will still not 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, the entrepreneur should study regulatory framework 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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