How to register an individual entrepreneur: step-by-step instructions. How to open an individual entrepreneur: instructions and tips

To generate documents for individual entrepreneur registration, you can use the free online service directly on our website. With its help, you can prepare a package of documents that meets all the requirements for completion and legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of individual entrepreneurs. With its help, you will get the most complete idea of ​​how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Select the method of individual entrepreneur registration

There are two ways to open an IP:

  1. Self-registration of individual entrepreneurs. A fairly easy procedure, which consists of preparing a few simple documents. In addition, budding entrepreneurs will gain valuable experience interacting with tax officials.
  2. Paid registration of individual entrepreneurs through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of government registration of individual entrepreneurs on their own.

How much does it cost to open a sole proprietorship?

Register an individual entrepreneur yourself

Note: Some of the above expenses can be returned if you are registered with the employment center as unemployed.

Paid to open an individual entrepreneur through a specialized company

The cost of paid registration of an individual entrepreneur depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registering an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or may require an additional fee.

Comparison of self-registration and paid registration of individual entrepreneurs

Registration method Advantages Flaws
Self-registration of individual entrepreneurs

Useful experience in preparing documents and communicating with government agencies.

Saving money on paid services from law firms.

Possible refusal of registration due to errors in prepared documents. As a result, there is a loss of time and money (800 rubles).

BUT, if you follow these instructions and carefully prepare documents, the risk of refusal is reduced to 0.

Paid registration of individual entrepreneurs through a law firm

The registrar company assumes the risk of refusal of registration.

Preparation, submission and receipt of documents from the tax service are possible without your participation.

Additional costs.

Transfer of personal data to third parties.

You will have a poor understanding of the individual entrepreneur registration procedure.

2. We select OKVED activity codes

Before preparing documents, you need to select from the OKVED directory the codes of the types of activities that you are expected to engage in after registering an individual entrepreneur.

In practice, OKVED codes are usually chosen with a reserve. Even if you are not exactly sure whether you will engage in this activity or not, it should still be included in the list. According to them you won't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening an individual entrepreneur.

Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in the application for registration of an individual entrepreneur (that much can be placed on one sheet). At the same time, you can only indicate OKVED codes consisting of at least 4 digits.

One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this type of activity will generate at least 70% of income).

Please note, you cannot conduct business without indicating the OKVED code, as it may be equated to illegal entrepreneurship.

Free consultation on individual entrepreneur registration

3. We prepare the necessary documents

Application for registration of individual entrepreneur

An application in form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as application samples for 2019, can be found on this page.

Be careful to sign the application at the stage of preparing documents no need. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, individual entrepreneur registration is denied precisely because of errors made when filling out the application. To avoid finding yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state fee for registering individual entrepreneurs, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it online, using this service on the official website of the Federal Tax Service. There you can print it out in paper form and pay at any convenient Sberbank branch.

Keep your receipt confirming payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better in such a situation to play it safe and take the receipt with you.

Application for transition to simplified tax system

It is very important to choose the correct taxation system, since the amount of taxes paid and the number of reports submitted will depend on it.

Most beginning entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used to engage in almost all types of activities, and it is the easiest to understand and profitable to use.

5. Submit documents to the tax office

The collected documents must be submitted to the registering Federal Tax Service at the place of residence of the individual entrepreneur or at the temporary registration address if the entrepreneur does not have permanent registration. You can find out the address and contact information of your tax office using this service.

If a future individual entrepreneur submits papers personally, he needs:

  1. Submit a set of documents to the Federal Tax Service officer.
  2. In the presence of an employee, sign the application for registration of individual entrepreneurs.
  3. Receive a receipt confirming the delivery of documents (with a signature, seal and the date when you need to come for the completed documents of the individual entrepreneur).
  4. Take one copy of the notice of transition to the simplified tax system with the date, signature and seal of an employee of the Federal Tax Service (it may be required to confirm your transition to the simplified tax system).

For filing papers through a representative or sending by mail it is necessary to certify and submit an application in form P21001 and a copy of all pages of the passport from a notary. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of the contents and a notification to the address of the Federal Tax Service.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you need to come to the tax office yourself to get ready-made documents (in 2019, the period for registering an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will additionally need a power of attorney.

Note: if you cannot come to pick up the documents on the specified day, they will be sent by mail.

If registration is successful, the inspector must issue you:

  1. USRIP record sheet (with OGRNIP number).
  2. TIN certificate (if you didn’t have a TIN before).

Some Federal Tax Service Inspectors may additionally immediately issue:

  • Notification of registration with the Pension Fund (PFR);
  • Notification of assignment of statistics codes (from Rosstat).

Necessarily check the information in the received documents. If you find errors, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.

Please note, from January 1, 2017, the Federal Tax Service stopped issuing a certificate of registration of individual entrepreneurs in paper form. Instead, the tax office now issues a Unified State Register of Entrepreneurs (USRIP) entry sheet in form No. P60009, which has the same legal force as the previously issued state registration certificate.

Note: if you plan to officially hire employees, then you no longer need to register with the Pension Fund as an employer. From January 1, 2017, the application procedure for registration has been canceled for individual entrepreneurs. Registration and deregistration with the Pension Fund of Russia can be carried out on the basis of information contained in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Entrepreneurs and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11/1628@).

To register with the Social Insurance Fund, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of hiring the first employee.

To register an individual entrepreneur in your name, you will need to prepare several documents of a certain type for the tax authorities.

Documents for opening an individual entrepreneur

To assign an individual the status of an individual entrepreneur, you will need only 4 documents (and in some cases even 3): an application for registration of a person as an individual entrepreneur in the form P21001, an application for transition to the simplified taxation system (simplified taxation system), a receipt for payment of the state duty and a copy of the passport .

You can prepare a complete package of documents for opening an individual entrepreneur automatically using this.

Application for registration of an individual as an individual entrepreneur. It consists of four sheets; forms to fill out can be downloaded from the Internet. The first two pages indicate the personal data of the individual (full name, registration address, passport details, etc.). The third sheet should contain information about the type of activity of the future entrepreneur. It is recorded in code form in accordance with the All-Russian Classifier of Economic Activities.

The last form is a receipt confirming the accuracy of the specified information and directly an application for registration of an individual entrepreneur.

Receipt for payment of state duty. It can be found on the Internet in electronic form and can be easily filled out according to the sample. All necessary details are listed on the Federal Tax Service website in a special section dedicated to state registration and accounting.

Application for transition to the simplified tax system. Such a document will allow the entrepreneur to pay less taxes than under the standard system. Simplification is most typical for small or medium-sized businesses.

This application is prepared in two pieces. It is not necessary to submit it when registering an individual entrepreneur; this can be done within 30 days from the date of assignment of the status of an entrepreneur. But it’s better to do everything right away to avoid further paperwork and additional trips to government agencies.

A copy of the passport is the final document that is required to begin the process of considering an application to register a person as an individual entrepreneur. As a rule, it is enough to provide two main spreads - with personal data and information about registration. But sometimes they may ask for copies of all pages containing any information.

Where to register an individual entrepreneur

When all the documents described above have been collected, they must be taken to the tax office located at the place of registration of the individual who wants to become an entrepreneur. Along the way, you should go to any Sberbank branch and pay the state fee. It is this bank that is listed for a reason - other organizations simply do not accept such payments.

A week after successful receipt of documents, you will need to visit the Federal Tax Service again to pick up a registration certificate.

Sources:

  • Preparation of documents for individual entrepreneur registration
  • how to open an IP what documents

If you decide to open your own individual enterprise (IP), then registration will cost you some money and will take about a week. You will need to register with the local branch of the state employment fund so that all expenses (up to 58,000 rubles) will be compensated for you. To register an individual entrepreneur, you do not need authorized capital and a legal address; you will be liable for your obligations with the available property.

Select the tax regime to use before you begin the procedure for registering an individual entrepreneur and register with the employment fund. If you have not yet received a certificate of assignment of a TIN, then you must do so and receive it in your hands. You can apply for it at the same time while registering, but in this case the processing time will increase. If you chose the last option, then the “TIN” field should be left blank in all documents.

Decide on the types of activities that your company will conduct. In principle, the more you specify initially, the better. Subsequently, you will have to pay extra to receive additional codes. In the list of codes, put first the one that will correspond to the main type of activity. The specified types of activities will have to correspond to those that you will indicate in the concluded contracts for the performance of work. Contributions to the Pension Fund of the Russian Federation depend on the main type of activity you indicate. By indicating a preferential type of activity, you can reduce contributions to it from 26 to 18%.

Fill out the application form to the Federal Tax Service to register an individual entrepreneur. This can be done on a computer, or by hand. If the form is filled out on a computer, no changes or additions can be made to it by hand. Number, lace up the application, put an appropriate inscription about it, and certify it with your signature. Check with the Federal Tax Service whether your signature should be certified by a notary.

Pay the state fee for registering an individual entrepreneur; in 2011 it was 800 rubles. Please check the details for the transfer with the tax office at your place of registration.

When registering, you can immediately choose a simplified form of taxation. If you do not do this, you will be able to switch to it no earlier than after 3 months. Attach an application for the transition to a simplified form of taxation in 2 copies.

You can take the documents to the Federal Tax Service yourself, deliver them with an authorized representative, or send them by mail. In this case, you will also be able to receive them by mail. When sending them, do not forget to make an inventory of the attachment and send the parcel by registered mail.

To the tax office, present an application for registration of an individual entrepreneur, a notarized copy of the certificate of receipt of the TIN, a copy of the passport with a registration sheet, a document confirming payment of the state duty, an application for the application of a simplified taxation system (if necessary).

Before starting an entrepreneur's activity, it is necessary to obtain state registration. The simplest form is individual entrepreneur registration. The organizational and legal form of an individual entrepreneur allows you to carry out any legal activities, perform contract work or be their customer, as well as use the labor of hired workers. The most optimal is the registration of individual entrepreneurs for small or medium-sized commercial organizations or enterprises operating in the field of providing services or individual production. In order to understand the complex issues of preparing documents and the scheme of passing all authorities, this article provides a detailed plan on how to how to open an individual entrepreneur.

Basic concepts and definitions

IP, Individual Entrepreneur , (previously - PBOYUL entrepreneur without forming a legal entity), according to paragraph 1 of Art. 23 of the Civil Code of the Russian Federation is an individual who has received state registration in the manner prescribed by law, and who carries out entrepreneurial activities without forming a legal entity.

Entrepreneurial activity (Clause 1 of Article 2 of the Civil Code of the Russian Federation) - independent activity carried out by an individual entrepreneur and aimed at making a profit as a result of the use of property, provision of services, production and/or sale of goods, performance of any work, at one’s own peril and risk. In relation to the entrepreneurial activities of citizens of the Russian Federation, the same rules of the Civil Code of the Russian Federation are applicable as for legal entities as commercial organizations, unless other rules follow from Laws and legal acts.

Registration authority – an authorized body, which, according to the Federal Law, is entrusted with the duties of registering individual entrepreneurs and legal entities. These responsibilities are currently assigned to the Federal Tax Service of the Russian Federation (FTS RF) by decree of the Government of the Russian Federation.

Who can open an IP

Any capable adult citizen of the Russian Federation, whose activities are not limited by the court, can open an individual entrepreneur. The following can also engage in entrepreneurial activity:
- minor citizens of the Russian Federation who:
a) have received the consent of their parents or guardian for entrepreneurial activity;
b) got married;
c) received a court decision on full legal capacity;
d) received a conclusion from the guardianship and trusteeship authorities on full legal capacity.
- foreign citizens and stateless persons who have a place of residence (temporary or permanent) on the territory of the Russian Federation.

Who does not have the right to open an individual entrepreneur

The following categories of citizens are prohibited from conducting individual activities:

  • Municipal and government employees;
  • Military personnel;
  • Foreign citizens or stateless persons, in the absence of registration in the Russian Federation and a migration card;
  • Citizens with limited legal capacity, including those who abuse drugs or alcoholic beverages;
  • Minor citizens (under 18 years of age) who do not have permits from the relevant authorities or citizens.

Entrepreneurial activity without state registration

Business activity that is not registered in the manner prescribed by law, or registered in violation of the rules, or registered on the basis of documents containing false information, entails a fine in the amount of 5 to 20 minimum wages.

State registration period for individual entrepreneurs

The Federal Law establishes the duration of the procedure for opening an individual entrepreneur, which is up to five working days from the date of submission of all documents established by the Law. In fact, the procedure will take a week, since the registration authority is guided by the Letter of the Federal Tax Service of the Russian Federation on the unacceptable reduction of the time frame for completing procedures in order to prevent errors and inaccuracies in the preparation of documents.

How to open an individual entrepreneur yourself

In order to register an individual entrepreneur, it is necessary to prepare documents in accordance with the list that can be obtained at the place of registration (Federal Tax Service of the Russian Federation according to the registration of an individual entrepreneur).

1. Application for state registration of individual entrepreneurs in the form established by the Federal Tax Service (form P21001 Appendix No. 18). This application must be certified by a notary, so you should not sign it in advance - this action must be performed in a notary office, directly in front of a notary, who will certify the signature.

2. A copy of the passport of the person who opens the individual entrepreneur for himself. If the applicant submits documents personally, a copy of the passport may be simple. If the individual entrepreneur is opened by a principal, a copy of the passport must be certified by a notary.

3. Original receipt for payment of state duty.

4. A copy of the certificate of TIN assignment.

5. Contact numbers and postal address.

If an individual entrepreneur is opened by foreign citizens or stateless persons, they must provide:

  • translation of a foreign citizen’s passport into Russian, certified by a notary office;
  • a copy of a document that confirms the right of a given citizen to stay on the territory of the Russian Federation (temporary or permanent);
  • certificate from the place of registration (extract from the house register) – provided upon possible additional request.

Having prepared the necessary documents for the individual entrepreneur, at this stage you can begin to determine the types of future activities of the entrepreneur, guided by the OKVED classifier (All-Russian Classifier of Types of Economic Activities). The classifier contains a list of all possible types of activities that currently exist, to which codes are assigned. Even before opening an individual entrepreneur, you should select those that correspond to future entrepreneurial activities, as well as the proposed types of activities in case of expansion of the field of entrepreneurship. Subsequently, it will be quite difficult to expand the list of types of business in the register in terms of time and money. The easiest way is to consult on the issue of choosing codes with entrepreneurs already working in the same type of activity, or contact specialists who help open an individual entrepreneur.

The next step to open an individual entrepreneur will be to determine the taxation system. Today there are three types of taxation:

  1. The traditional taxation system, which provides for the payment of tax on income from business activities;
  2. A simplified taxation system, in which the payment of tax is the acquisition of a patent;
  3. A single tax on imputed income from a certain type of activity of an individual entrepreneur.

Each type of taxation has pros and cons associated with maintaining documentation, expenses when paying taxes, accounting for profitability, etc. In addition, one or another taxation system may limit the range of activities of individual entrepreneurs. Thus, the simplified system implies only those types of activities that are specified in the patent. The same applies to the single tax on imputed income. And in the case of a wider range of activities, those types that are not included in the list in the patent will be taxed at 13%.

At the same time, if individual entrepreneurship involves a specific type of activity, for example, the provision of any services, it is more profitable to purchase a patent, and the tax will be 6%, while accounting and relations with tax authorities can be carried out independently, without the help of an accountant . However, in this case, you should check with the tax service at the place of registration about the possibility of conducting individual entrepreneurs under a single tax or under a simplified system, since for certain types of activities these types of taxation are determined by regional authorities.

How to register an individual entrepreneur

Currently, to register an individual entrepreneur in 2014, it is necessary to personally or through a trustee provide a set of the above documents to the registration authority. When a set of documents is received by the registration authority, a receipt is issued indicating receipt of the documents, and a date for issuing the registration is set. At the same time, after the expiration of the period allotted for the preparation of documents, the registering authority is obliged to either prepare a set of documents permitting the conduct of individual entrepreneurship, or prepare a reasoned refusal.

On the appointed day, the individual entrepreneur must come to collect the documents in person. If the documents were not delivered within the agreed period due to the absence of the recipient, the registration authority will send them by mail to the address that was declared by the individual entrepreneur when submitting the set of documents. It should be noted that when sending documents by mail, errors and typos are possible, as a result of which documents may be lost. Therefore, you should not leave this issue to chance and unnecessarily resort to postal services for sending documents.

The list of documents giving permission to conduct entrepreneurial activities as an individual entrepreneur includes:

  • Certificate of state registration of an individual as an individual entrepreneur (individual entrepreneur);
  • Document on assignment of TIN (Taxpayer Identification Number). In this case, the Certificate or, if the Certificate was previously issued, the Notification;
  • Extract from the Unified State Register of Individual Entrepreneurs (USRIP).

Obtaining registration with the FSGS

Having received a set of documents confirming the state registration of an individual entrepreneur, you need to register with the FSGS (Federal State Statistics Service), for which you should have sorted out the OKVED codes in advance. For this purpose, it is necessary to provide the Federal Service with the original and a copy of the Certificate of state registration of an individual as an individual entrepreneur, as well as a passport (original). Based on the documents provided, the Federal State Statistics Service will issue an appropriate certificate.

The next step will be to open a bank account if you intend to conduct individual activities by transferring funds to a current account, or register a cash register if settlements with clients will be made in cash.

Opening a bank account

When determining the bank in which settlement and cash services for an individual entrepreneur will be provided, you should be guided by:

1. The bank has an account management system via the Internet - Internet banking, which greatly simplifies the conduct of business. In particular, it allows you to carry out current monetary transactions without visiting the bank. However, the premium for this service is usually insignificant. Another advantage is the ability to make utility payments through the client-bank system, among other things, without standing in savings bank queues.

2. Possibility of opening a card account in a bank as an individual. This action will allow you to operate with funds, transferring them from the account of an individual entrepreneur to the card account of an individual and withdraw money from an ATM. At the same time, for the transfer of funds, an individual entrepreneur (under the simplified taxation system) makes deductions in the amount of 6% of the amount of transfers.

Having opened bank accounts, you must provide the tax service with a special Form for opening a current account (form s-09-1).

Registering a cash register

A cash register is necessary for conducting individual activities when conducting cash transactions with clients. In this case, the registration procedure (receiving a registration card for a cash register) can take from 14 days to a month. Registration of cash registers (cash registers) with the inclusion of cash registers in the State Register is carried out at the tax service at the place of registration of the individual entrepreneur, where he is registered as a taxpayer.

To register KMM, the following documents are required:

  • Certificate of registration with the tax authority (TIN);
  • Certificate of state registration of individuals. persons as individual entrepreneurs and a photocopy of the registration certificate of an individual entrepreneur;
  • Documents for the premises (lease or purchase agreement) where the cash register will be installed.

In addition, to register a KMM, an agreement with the Technical Service Center (RA TsTO KMM) for its maintenance is required. The contract includes a hologram of the central service center, seals with the seal of the central service center, a cashier-operator log and a call log for technical specialists.

Considering the fact that running an individual business is taken into account in the total length of service, it is also necessary to register with the pension fund. This step is also necessary in the case of hiring employees. Also, an individual entrepreneur (if desired) can make a seal.

Thus, having studied the points about how to open an individual entrepreneur yourself, you can follow this plan and, with a certain amount of perseverance, patience and physical strength, open an individual entrepreneur. At the same time, if someone who wants to become an individual entrepreneur does not have the extra time or the perseverance necessary to register an individual entrepreneur, there is always the opportunity to contact a company that will be happy to take on all the above-mentioned hassles.

Entrepreneurship is a risky business, but incredibly rewarding. Of course, it’s better to work for yourself, and not for someone unknown, and receive a salary that you can laugh and cry at at the same time. Many people are ready to take action, but still don’t know how to take the first step. For such people, this article will be extremely useful, since it will talk about how to open an individual entrepreneur. This is not a difficult task, but without good instructions, few people succeed in doing everything correctly the first time.

How to open an individual entrepreneur

In this matter, it is better not to rush, but to move in small steps. Of course, before opening your own individual entrepreneur, you will need to undergo mandatory entrepreneurship, most profitable in the field of trade and services, as well as in small businesses and small production.

When talking about how to open an individual entrepreneur, you cannot miss the question of who can and who cannot do it. The following have the right to register an individual entrepreneur:

Emancipated minors;

Citizens of other states, as well as stateless persons, provided that they have a permanent or at least temporary place of residence in the territory of the Russian Federation.

Citizens of other states, as well as stateless persons who do not have a migration card or registration in Russia.

It is worth noting that for being unregistered in our country there is a fine of five to twenty minimum wages.

Today, more and more companies are appearing that can not only tell you how to open an individual entrepreneur, but even go through the entire procedure for you. Of course, this saves a lot of time, but is it worth overpaying in cases where you can do everything yourself?

Opening an individual entrepreneur: documents

To obtain an individual entrepreneur, you must provide the following documents to the tax office:

An application filled out in form P21001, to which must be attached a list of the types of activities that you plan to engage in after you receive the status of an individual entrepreneur. It is recommended to include in this list not only those that you plan to do in the near future, but also those that may interest you in the future. This is due to the fact that it will be very difficult to make changes to this list in the future;

Copy of passport. If sent by mail or otherwise, this copy will have to be certified by a notary;

Receipt for payment of state duty (original);

Copy of TIN;

In some cases, you will have to provide a copy of your birth certificate;

You can prepare the above documents for free using this service.

You will also need to provide contact information.

What you need to know about the tax system

Today, an individual entrepreneur can choose one of three taxation systems:

Standard;

Simplified;

Single tax on imputed income.

The choice should be made only after the pros and cons of each of them become clear.

Next steps

After submitting the documents, a deadline is set when you can pick up documents confirming your individual entrepreneur status from the tax office. It is possible to receive these documents by mail.

The tax office will have to issue:

Extract from the Unified State Register of Individual Entrepreneurs (EGIPR);

OGRNIP - certificate that you are registered as an individual entrepreneur.

Together with these documents, you sometimes receive a certificate of TIN assignment.

Copies of these documents will need to be left with the tax office.

There is no need to worry about the pension fund, since the tax office itself will send the necessary documents there.