Step-by-step instructions for opening sp. What you need to open an IP - detailed instructions

You don't need to be an accountant to open a sole proprietorship. Registration of an individual entrepreneur requires an individual to perform a simple sequence of actions, the main of which is the preparation and proper execution of documents.

• Regular registration with the tax office at the place of residence;
• IP registration on the website of the Federal Tax Service of the Russian Federation;
• Conclusion.

Registering an individual entrepreneur in the traditional way is slower, but more reliable

How many days does it take to open a sole proprietorship? It all depends on whether or not you have the necessary documents, the number of errors and repeated appeals to the tax office, etc. Today, there are two ways to register an individual business - traditional and electronic.

Registration of an individual entrepreneur in the traditional way involves the collection and preparation of originals and copies of documents that contain the necessary information for the tax service. These documents include:

• the passport;
• taxpayer identification number (TIN);
• application for registration of IP (form 210001).

This is a basic package of documents that a future entrepreneur must submit to the tax service. If there should be no problems with the passport and code (it is recommended to make several photocopies of these documents just in case), then filling out form 210001 is something that needs to be paid close attention. There are several rules that must be followed when filling out an application for registration of an IP:

• The form is filled out by hand only with a black pen;
• corrections and typographical errors in the form are not allowed;
• It is forbidden to put dashes and other characters in empty fields of the form.

Form 210001 in the current version consists of five sheets. Together with the passport data of an individual (full name, date of birth, address of registration), it will be necessary to correctly fill in the fields of OKVED (the national classifier of types of economic activity). Depending on the type of future activity of the entrepreneur, numbers are entered in the appropriate columns indicating a particular type of occupation. For example, the activities of a general contractor in construction are classified under the numbers 74.14, and shoe repair services are indicated as code 52.71. It is necessary to carefully study the OKVED list in order to avoid inaccuracies and misinterpretations, which will later be assessed by a tax service specialist as an error, and will not allow you to issue an IP quickly. Therefore, in case of difficulties in determining the type of activity, it is better to consult with a specialist.

Another important step in registering an individual entrepreneur is the payment of the state fee. It is best to do this at the very beginning at the bank branch, indicating the budget classification code 182 108 07010 01 1000 110. Be sure to save the payment document, because. without it, it will not be possible to open an IP quickly. If you pay online, try to print the payment receipt. If this does not work, then when submitting documents, simply say that you paid online.

Having collected a package of documents (TIN, passport, form 210001 and a receipt for paying the fee), you must take them to the tax authority at the place of residence. There is no need to do anything after the registration of your application, up to the issuance of documents. How many days after submission of documents? The official term for issuing an IP is 5 working days, after which you can go to the tax service for a package of ready-made documents, including:

• certificate of registration of individual entrepreneurship;
• notification of registration with the tax service;
• extract from the EGRIP.

After that, you can open a bank account, order the production of an IP seal and choose a tax payment scheme (an application for the simplified tax system can be submitted along with a package of documents when registering an IP). Another nuance when answering the question of how long to issue an IP: for printing, you definitely need an IP registration number, so, unfortunately, it will not work to do everything within a five-day waiting period. All the necessary information for the bank will be contained only in ready-made documents.

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Quick registration of IP on the website of the Federal Tax Service of the Russian Federation

Very often, future entrepreneurs need to open an IP urgently. And many are interested in the question of whether it is possible to open an IP in 1 day. Formally, this can be done using the Internet service on the official website of the Federal Tax Service of the Russian Federation.

On the website service.nalog.ru/gosreg/ there is a special section "Applying for state registration as an individual entrepreneur", where the choice of an entrepreneur will be offered to register an individual entrepreneur or a legal entity.

In the "Identification" section, the user must enter all the necessary data (full name, date of birth, passport details, TIN, as well as phone or email).

Important! Even in the absence of a TIN at hand, the program on the site can fill it in by itself by searching the database of taxpayer numbers.

Having passed the first stage, the system will prompt you to go directly to filling out an application for registration of an individual entrepreneur (form 210001). Having selected and filled in the necessary numbers from the national classifier of types of economic activity (OKVED), you can proceed to pay the state duty. How long the IP is issued at the stage of paying the fee depends on the workload of the system. Usually, the payment to the account of the tax authority is received within 2-3 days.

Indeed, you can pay the state fee when registering an IP directly on the website of the Federal Tax Service, which is very convenient for those who need to quickly register an IP. The system will offer a choice of one of the Russian banks, through which you can pay a fee of 800 rubles. After confirming the payment, the system will automatically generate a payment order, which you can receive to your email address. Here, in fact, are all the steps necessary for the IP registration to pass quickly. Within three days after submitting the application, you should receive an invitation to your e-mail box to visit the tax office at the place of residence for the completed documents.

Conclusion

How many days it takes to register an IP depends on the method you choose to apply. Despite the fact that Internet technologies are becoming more and more integral to our lives, many Russians are still distrustful of the possibility of registering an individual entrepreneur through online services. Indeed, there are system and software failures, sometimes services are temporarily unavailable for technical reasons. But the convenience of remote IP registration on the website of the Federal Tax Service is worth the risk, because in this case, the time to fill out and wait for a response is significantly reduced. We hope that this information has provided you with an answer to the question of how to quickly open an IP.

You have decided to start your own business: you have an idea, a plan and agreements with investors. It would seem that it remains only to take and do. But the most unpleasant thing begins - paperwork. We have put together a checklist to help you. Follow the steps in order, and you will register an IP yourself.

How much does it cost to open a sole proprietorship in 2019

• free of charge if documents are submitted electronically, through the MFC or a notary;
• 800 rubles, if you submit documents in person;
• 1,000 -1,500 rubles - for a notary, if documents are submitted by mail or through a representative. When visiting the tax office in person, it is not necessary to certify the application with a notary.

Step 1: Choose a taxation system

Decide in advance how you will pay taxes in order to submit an application for choosing a taxation system along with the registration documents.

Now in Russia there are 5 systems of taxation. We recommend paying attention to the simplified tax system, UTII and the patent. They are designed specifically for small businesses to reduce the tax burden and simplify accounting.

Step 2: Determine your type of activity according to OKVED

In the documents for registration as an individual entrepreneur, you must indicate the code of activity according to the OKVED directory. Identify a few codes that you are or will be doing.

Step 3: Prepare documents for registering an individual entrepreneur in the tax

To register an individual entrepreneur, you will need the following documents:

• Passport with a photocopy or its notarized copy.
• Application for state registration. If you send documents by mail or hand over through a representative, certify the application with a notary.
• Receipt of payment of state duty 800 rubles.
• Copy of TIN certificate. If it is not there, then the TIN will be assigned to you during the registration process.
• Power of attorney for a representative, if someone will hand over documents for you.
• Notification on the application of the simplified tax system, if you have chosen this system of taxation. Prepare two copies. One will be taken by the tax office, and the second will be marked with the acceptance of the application.

The second way to apply for registration as an entrepreneur is through the MFC (multifunctional center of public services). There are such centers in every region. Call the MFC in advance and check if they accept documents for registration. Not everyone does this. MFCs in Moscow accept documents only if there is a residence permit in the Basmanny district.

If it is not possible to come in person, send the documents to the tax office by mail in a valuable letter or submit through a representative by proxy. But before that, certify the application and a copy of the passport with a notary.

The tax office will give you a receipt on receipt of documents. Save it, you will need it when you pick up documents on registration of IP.

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What to do after registering an IP

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

Once you have decided on your business and your choice has fallen on an individual entrepreneur, not an organization, then you should determine your next steps.

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

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

In fact, you have several options for your actions:

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

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

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

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

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

Open an IP on your own - step by step instructions 2017

Step 1. Choosing a tax system

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

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

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

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

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

STEP 2. Selection of OKVED codes

Probably, you have already decided on the type of your activity, OKVED codes are used to describe it, they are mandatory and will be indicated both during registration and when reporting to the tax office.

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

STEP 3. Filling out an application for opening an IP

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

It is worth noting an important detail when applying:

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

STEP 4. Payment of the state fee

The next stage, before registering an individual entrepreneur in the tax office, is the payment of the state fee, which currently amounts to 800 rubles.

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

• Pay a receipt at Sberbank or any other credit institution that makes this payment.
• Pay on the FTS website.

STEP 5. Transition to a simplified taxation system

Once again, we note that when registering, an entrepreneur will automatically apply the general system (OSNO).

The transition to simplified taxation (STS) is carried out according to the relevant application:

• It can also be submitted within 30 days from the date of registration. Otherwise, the transition to the simplified tax system can be carried out from next year, and the application is submitted from October 1 to December 31.
• The transition to UTII is carried out by means of an application for organizations and for. This can be done within 5 days after the start of the activity corresponding to the taxation system.
• The transition to the ESHN is carried out by. You can only do this once a year.
• must be provided 10 working days before the application of this system.

Step 6. Registration with the tax office

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

Documents for opening an IP:

1. Application for state registration as an entrepreneur (form P21001) - provided in one copy. Sewing is not required for personal submission. In 2 copies, only “sheet B” is printed, it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
2. Copy of all pages of the passport.
3. Receipt of paid state duty (800 rubles).
4. When switching to a simplified application, a corresponding application is attached.
5. A copy of the TIN, if this number is not available, then it will be automatically assigned.

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

After accepting the package of documents, you will be assigned a date for receiving certificates. Since 2016, the registration period has been 3 business days, previously this period was 5 days. Next, you will need to obtain evidence. You do not need to carry out other actions in the tax office.

STEP 7. Receipt of documents

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

1. - proof that you are an individual entrepreneur.
2. Extract from the USRIP on 4 sheets (extract from the unified state register of IP).
3. Notification that you as an individual persons are registered with the tax authorities.
4. Statistics codes from Rosstat, further required in the work.
5. Notification of registration as a payer of insurance premiums in the FIU. With this code, you will make annual IP payments for yourself (fixed payments).

STEP 8. Registration of IP in funds

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

Actions after registration

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

Using a cash register (abbreviated as KKM or KKT):

• When providing services to the population (individuals), regardless of the taxation system, you can use strict reporting forms (SRF) instead of cash registers. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, however, if you make settlements with organizations, then you will not do without cash registers. At the same time, it is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
• When working on a patent or UTII, the use of cash registers is also not necessary, while instead of a cash register check, a BSO, a receipt or a sales receipt can be issued.
• Notaries and lawyers are allowed to work without the use of cash registers.
• Also, on any taxation system, there is a certain list of activities in which you can not apply CCM.

Seal

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

Checking account

IP accounting management

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

Table of expenses for registration of IP

Possible reasons for denial of registration

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

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

Individual entrepreneurship is the activity of citizens, focused on generating income, the amount of which in most cases exceeds the level of wages. It is not surprising that many people are interested in how to open an individual entrepreneur and what taxes to pay.

If you intend to organize a small business or small production, you will have to register an individual entrepreneur without fail in order to work within the law. In the article I will consider the instructions for opening a private business, official registration, the taxation system in the field of individual entrepreneurship and give legal advice.

IP is an activity carried out by an entrepreneur independently. The basis for making a profit is the use of own property, the performance of work and the sale of goods. Entrepreneurs have to work in the area of ​​application of laws that apply to legal entities.

Decided to start your own business? Perfect. Check out the article in which I will tell you what documents are required for registering an individual entrepreneur, and which government agencies you will have to contact.

The main registration authority responsible for issuing permits for entrepreneurial activities of an individual nature is the territorial branch of the Federal Tax Service. There is a small exception. In particular, in Moscow, you can open an individual entrepreneur by contacting the Interdistrict Inspectorate of the Federal Tax Service No. 46. According to the current legislation, registration of an individual entrepreneur takes 5 days.

Without a package of documents, it will not be possible to register an entrepreneurship. What papers are submitted to the registration authority?

1. IP registration application. You can find a sample application at the registration authority or on the website nalog.ru.
2. The passport. If the package is submitted by the applicant, a copy will do. If the issue is handled by a trusted person, a copy of the passport will have to be notarized.
3. You will also need the original receipt, which indicates the payment of the fee.
4. Additional documents. A power of attorney if the package is submitted by an authorized person, and a certificate of registration when this information is not clearly visible.

After submitting a package of documents, the applicant receives a receipt stating that the registration authority has received the application. A date has been set for when the results will be released. Complete your application carefully and correctly. If it makes mistakes, the authority will send them to the individual by mail. As a result, IP registration will be delayed.

Video advice from a professional lawyer

If all is well, on the day appointed by the registrar, the applicant must come to the specified location and receive:

1. A certificate that confirms the registration of IP.
2. Document on assignment of an identification number.
3. Extract from the State Register of Entrepreneurs.

Let's consider the procedure in detail.

Step by step action plan

Not satisfied with the salary? Tired of working as an archaeologist or doctor for a penny? Do you want to realize your business ideas? It is not necessary to create a joint-stock company, individual entrepreneurship is suitable. For registration, an appropriate application is submitted to the tax authority.

1. Make sure that you are not subject to the restrictions established by law for individual entrepreneurs. Specifically, you must be over 18 years of age. Legal capacity should not be restricted by the courts. Employees of municipal and state services cannot be entrepreneurs.
2. Write an application for registration of IP. You will find the form of the form, which is called P21001, at the registration authority or on the portal of the regional tax service. The application is written by hand or on a computer.
3. In the application, indicate the type of planned activity. The information will become the basis for conducting activities permitted by law. Keep in mind that certain activities are subject to the appropriate taxation system.
4. Decide on the taxation system. In most cases, individual entrepreneurs choose a simplified taxation option. It is noteworthy that this stage is allowed to pass after registration is completed. However, it is best to decide on the SN during the application process.
5. Contact the regional tax authority and get the details for paying the state tax. duties. You can pay it at Sberbank, and attach the receipt to the application. Include a copy of your passport and identification code in the package of documents. Don't forget to bring your passport with you when applying.
6. Give the complete package to the representative of the tax authority. Within 5 days, employees of the department will draw up documentation and issue a certificate and an extract from the register.
7. After receiving, it remains to contact the Pension Fund, register and find out the amount of the mandatory contribution. Upon completion of the process, you can open a bank account and start entrepreneurial activities.

The procedure for registering an individual entrepreneur can seem complicated. However, in reality the opposite is true. If there are no problems with the law, in less than a week, make your dream come true by becoming a businessman.

Video review of the opening of IP

How to open an IP for a foreign citizen in Russia

Recently, a friend from Kazakhstan asked me how to open an IP for a foreign citizen in Russia. I will describe in detail the procedure for registering foreigners as individual entrepreneurs on the territory of the Russian Federation. To begin with, I note that any foreigner has the same rights as citizens of the country.

I will list the requirements for foreign citizens when opening an IP.

1. When registering a foreigner as an entrepreneur, it is necessary to follow the current legislation regarding the registration of entrepreneurs.
2. Since the place of registration of the entrepreneur is a permanent residence permit, foreigners are registered on the basis of the place of temporary residence. The information is indicated in the identity card, in the form of a stamp.

Consider the documents for registration.

1. IP registration application.
2. A copy of the foreigner's passport. Have the original with you.
3. Photocopy of birth certificate. It is not out of place to grab the original.
4. A copy of the document that allows you to permanently or temporarily reside in Russia. Based on it, registration is carried out.
5. Original and photocopy of the document confirming the place of residence in Russia.
6. Receipt of payment of the fee for opening an individual business.

Remember, all documentation for opening a business that is submitted to the tax office must be in Russian. If necessary, translate and notarize.

Foreign citizens can independently hand over the package to the tax service. If this is not possible, for example, for health reasons, the applicant can send them by valuable letter, attaching an inventory. The registration procedure takes 5 days, as is the case with Russian citizens.

If you have a great idea for organizing a business in our country, you can implement it. The current legislation does not interfere.

What taxes does a sole proprietor pay?

Let's talk about what taxes an individual entrepreneur pays. Over the past year, IP taxes have not changed much. Consequently, the payment rules remained at the same level. According to the current legislation, the taxation of entrepreneurs in Russia is carried out according to several options:

1. Single tax - UTII.
2. Simplified system - USN.
3. Patent system - PSN.
4. The main system is OSN.

Each of the entrepreneurs working in the territory of the Russian Federation reserves the right to choose the taxation option that is more suitable. Consider the options in more detail to make the best choice.

UTII

The UTII taxation system has been in force since 2008. Until 2014, the Russian territorial units that adopted the system as a tax adhered only to it. In the year 2014, individual entrepreneurs got the opportunity to choose the type of taxation.

1. Provides for the payment of fees on estimated income. The amount, taking into account all factors that provide income, is set twice a year. After that, the individual entrepreneur pays fifteen percent of this amount every month.
2. The main disadvantage is that the entrepreneur pays deductions regularly. It doesn't matter if there is any income at all.
3. The main advantage comes down to the exemption of the businessman from other fees, ease of reporting and low interest rates.

PSN

Only individual entrepreneurs have access to the PSN. Businessmen using this option are required to submit a corresponding application to the tax office 4 weeks before obtaining a patent. Upon completion of the registration of the PSN, it is impossible to switch to the previous system.

1. You can work with this taxation option only in the territory where the patent is received. For work in other regions, they are undergoing a re-registration procedure.
2. For Russian subjects, there are various rules for registration, conditions for issuing and validity periods. Details can be found at the regional tax office.
3. The general rule for Russia is the exemption of the entrepreneur from the mandatory preparation of a declaration for the duration of the patent.
4. Benefits: No need to use a cash register, less stringent reporting, and a 6% tax rate.

USN

USN simplifies reporting. As a result, an entrepreneur can manage on his own, without resorting to the help of an accountant. Plus, the simplified tax system exempts from property tax and value added.

There are two forms of the simplified system: by income and by profit. The first option provides for the payment of six percent of income. In this case, the costs invested in the enterprise are not subject to consideration.

The second option is more loyal to the business, which provides for permanent investments. As soon as a businessman submits a report to the tax office, a calculation is carried out, which takes into account the costs of investments. The amount of the fee is 5-15% of income.

Entrepreneurs who meet certain conditions can switch to this scheme.

1. The annual income does not exceed the mark of 6 million rubles.
2. The number of employees is not more than 100 people.

DOS

For businessmen, DOS is the least profitable. If you do not apply for one of the listed options, you will have to work on the basis of DOS.

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 visits to 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 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 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 the necessary documents for registering an individual entrepreneur 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 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% 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 trade - in this case, the area used for the sale of goods is taxed. An entrepreneur can use a 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.

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, 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, 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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