Open a sole proprietorship in another city without registration. Ways to open a sole proprietorship other than your place of registration

Quite often, future businessmen have a question about whether it is possible to register as an individual entrepreneur not at the place of permanent registration. The law gives a clear answer - no.

In accordance with Federal Law 129, an application for registration must be submitted to the tax service at the place of permanent residence of the applicant. However, the legal act contains some reservations and exceptions. Using precisely these “loopholes”, you can register with the tax service as an individual entrepreneur actually at your place of residence.

What is the importance of an address for starting a business?

Why is the legislator so principled about the permanent residence address of the future businessman? This feature is explained by the specific legal status of individual entrepreneurs. In fact, the businessman retains his status as an individual; he does not have a legal address. Registration at the place of permanent registration allows you to prevent problems with finding “lost” entrepreneurs. Documents related to its activities are sent by state authorities precisely to the place of its permanent registration.

To register an individual entrepreneur, the applicant must submit a package of documents to the tax service. The place of permanent registration is determined based on the information specified in the passport of a citizen of the Russian Federation. He must indicate this in the application for registration. By the way, it is the order of the Federal Tax Service regulating the procedure for drawing up this document that additionally emphasizes that in the column “place of residence” the address should be indicated, which is the place of permanent residence of the applicant.

In Federal Law No. 129, the list of documents provided by an individual entrepreneur upon registration includes a copy or original of an act confirming the applicant’s place of residence.

This is permissible and necessary only if the passport or other identity document does not contain information about such an address. In other words, registering as an individual entrepreneur at the place of actual location is possible only for those citizens who do not have permanent registration at all.

However, the law does not limit entrepreneurs’ ability to conduct their business throughout the country. You just need to remember that when arriving in a new city, an individual entrepreneur must, as an individual, register for temporary registration. However, this will not affect his obligation to pay tax and insurance payments at his place of permanent residence.

Different rules apply to legal entities. The legislator is loyal to the place of registration of their founders. Thus, you can open an LLC anywhere, regardless of the stamp in your passport.

Registration of individual entrepreneurs not at the place of registration: problems and solutions

So, in order to register an individual entrepreneur, you need to contact the tax office at your place of permanent registration. Ideally, you need to go to your locality and go through the registration procedure. However, this is not always possible in practice. There is a solution.

In accordance with Federal Law No. 129, which regulates the procedure for registering individual entrepreneurs, documents can be sent to the tax service by post.

The procedure in this case is as follows:

  1. We create a package.
  2. At the nearest post office we send the documents by registered mail with a list of the contents.

The completed document will be sent to the applicant in the same way. This problem occurs for most beginning entrepreneurs. However, there are other situations, for example, if a person has temporary registration, or does not have it at all.

If you officially live in another city

The fact of official residence in another city is confirmed by temporary registration. In accordance with current legislation, a citizen is required to register within 7 days from the date of arrival at a new place of residence. Availability of temporary registration is a mandatory condition; its absence will entail the imposition of a fine on the offender.

However, it will not be possible to obtain individual entrepreneur status at the place of temporary registration.

The legislator does not provide such an opportunity, emphasizing that it can only be obtained at the place of permanent registration. In this situation, you can either send documents by mail (as in the example discussed above), or write a power of attorney for another person. The possibility of registering an individual entrepreneur through a representative is allowed by the legislator.

If this option suits you, then you need to do the following:

  1. write a power of attorney for the representative;
  2. contact a notary to have it certified;
  3. send the power of attorney and a package of documents for registration to the representative by mail.

Then the authorized representative must contact the tax service at the place of registration of the applicant. Through 5 working days he will receive a completed certificate, which must also be sent by mail to the newly-made businessman.

If there is no person at your previous place of residence who could perform these actions, then you can resort to the help of legal experts. In each locality there are many law firms that will perform all the necessary operations. The cost of their services, first of all, will depend on the specific constituent entity of the Russian Federation in which they operate. Thus, traditionally in the capital the price for registering an individual entrepreneur is much higher than in the regions.

No registration at all

In accordance with current legislation, only in one case can a citizen of the Russian Federation register at a place of temporary residence - when he does not have a permanent residence permit. Simply put, there is no registration stamp in the passport. Is this possible?

Of course, the Constitution of the Russian Federation proclaims the right to freedom of movement and choice of place of residence. At the same time, the law in 2019 obliges citizens to register within 7 days from the moment of arrival at a new place of residence. This period does not count from the moment when the person’s registration record was removed. This period is taken into account from the day of arrival at the new location.

So, if there is no registration at all, you need to take the following actions:

  1. Get temporary registration. In the absence of both permanent and temporary registration, a person will not be able to register as an individual entrepreneur. That is why the process should begin with a visit to the Federal Migration Service. In order to obtain temporary registration, a person must submit an application to the competent authority, as well as a document confirming the consent of the owner of the apartment or house to carry out these procedures.
  2. After the certificate is received, the collection of documents for individual entrepreneur registration begins. The applicant is required to submit a passport or other identification document, a receipt for payment of the state fee, and an application. In addition, he needs to provide a copy or original of a document containing information about the applicant’s place of residence.

Payment of taxes and fees in this case

In the case where an individual entrepreneur operates at a place other than his permanent place of registration, special situations arise when paying taxes and fees. Much depends on the chosen taxation system.

For example, an entrepreneur who has chosen the simplified tax system must register with the tax authorities at his place of permanent registration. The fact that the activity is carried out in another locality does not matter.

The individual entrepreneur will submit tax reports and make mandatory payments at the place of permanent registration.

In practice this is not difficult to do.

The legislator makes it possible to submit tax reports in the following ways:

  • send by registered mail with a list of attachments;
  • transfer to the tax service at the place of permanent registration through a representative acting on the basis of a power of attorney;
  • send electronically.

Thus, there is no need to visit the tax office in person. You can also make tax payments in any subject of the Russian Federation. The main thing is to get the correct details.

Currently, regional laws are in force that ease the tax burden of entrepreneurs. At the subject level, a regulatory legal act may be adopted to reduce the tax rate to 5% — for the object “income minus expenses” and up to 1% — for the object “income” (effective from January 1, 2019).

What laws will be valid for individual entrepreneurs in this case? Only those that operate in the region where it is officially registered. Thus, a situation is possible when reduced interest rates do not apply to the subject of the Russian Federation where the businessman actually operates, but he has the right to take advantage of them, since the corresponding law has been adopted at the place of his registration.

A different procedure will apply if the individual entrepreneur has chosen UTII. This tax system provides for the obligation of an entrepreneur to register with the tax service at the place of actual activity. Accordingly, he will submit reports and pay taxes to the same authorized body.

If, then he must register with the tax service at the location of the business entity, for example, a store. The entrepreneur must submit an application in the form of UTII 2 to the competent authority within 5 days from the moment the business is fully operational.

The legislator makes an exception if the individual entrepreneur carries out peddling or delivery trade. It does not matter in which region he is engaged in this activity, the UTII payer must register at his place of residence.

PSN involves the acquisition of a patent in the region in which the entrepreneur plans to do business.

That is, the individual entrepreneur must submit two statements to the tax service at the place of actual activity:

  • about registration;
  • to obtain a patent.

A patent has a limited scope. It will be considered authentic only on the territory of the subject of the Russian Federation where it was purchased. A tax return is not provided when carrying out activities under a patent.

According to OSNO, absolutely all tax reporting is submitted to the tax service at the place of permanent registration of the individual entrepreneur. Taxes are paid in the same manner. Registration of KKM in accordance with the current tax legislation is carried out at the place of registration of the entrepreneur himself.

Individual entrepreneurs must make insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund at the place of their permanent registration. The same rule applies when paying these payments for employees. Moreover, the fact that individual entrepreneurs’ employees live in another region does not matter. The entrepreneur pays insurance premiums and personal income tax for employees at the place of his registration.

The place of registration of an individual entrepreneur is one of the key issues that must be resolved before obtaining the status of an entrepreneur. Let's figure it out: which of the many tax offices should you submit an application on form P21001?

Registration of individual entrepreneurs at the place of residence

Most citizens of the Russian Federation have no problems with how to find out the place of registration of an individual entrepreneur. If an individual is registered and lives at the same address and intends to conduct business in the same locality, he needs to be sent to the local tax office. And only in large cities there are special tax inspectorates that deal with state registration. The Internet will help you determine the place of registration of an individual entrepreneur; to do this, you need to go to a special search form on the official website of the Federal Tax Service.

In a situation where the registration differs from the actual place of residence, it will be more difficult to determine the address of the place of registration of the individual entrepreneur. You need to know that, unofficially renting an apartment or living with relatives, an individual cannot count on opening an individual entrepreneur at this address, and not at the place of registration.

Registration of individual entrepreneurs at the place of residence

The Federal Tax Service allows the possibility of registering an individual entrepreneur at the place of temporary registration. This happens, in particular, if a citizen has been deregistered in one city, but he has not yet received registration at his new place of residence.

To register an individual entrepreneur at a location other than your place of registration, you must submit a temporary residence document along with application P21001, passport, Taxpayer Identification Number (TIN) and a receipt for payment of the state fee. It is important that the applicant has lived at the temporary registration address for at least six months. You should be prepared for the fact that the authenticity of the temporary registration will be verified by the tax authorities.

When filling out the P21001 application in our service, we also focus the attention of the future entrepreneur on the difference between the place of residence and the place of stay

Please note: registration of an individual entrepreneur not by registration is carried out only for the period of validity of the temporary registration certificate. It is in the interests of the applicant that this period be at least six months, although the law does not directly prohibit registration of individual entrepreneurs for a shorter period.

Foreign citizens and stateless persons also have the right to register an individual entrepreneur with the tax office at the place of residence - the address indicated on the residence permit or temporary residence permit. Individual entrepreneurs and refugees who have acquired temporary registration in Russia can register.

Foreigners, stateless persons and refugees need to keep in mind that as soon as the document that gives the right to temporary residence in the Russian Federation is cancelled, the individual entrepreneur registration certificate will also be cancelled. The Migration Service does not delay in submitting information to the tax office: problems with registration will result in the closure of the individual entrepreneur within 5 days.

Registration with the Federal Tax Service at the place of business

If an individual entrepreneur acts as a taxpayer under the general or simplified taxation system, then he must submit a tax return to the inspectorate at his registration address. As for the UTII and PSN regimes, this is a special case.

Registration of UTII payers is carried out at the place of business, and this address may differ from both registration and temporary registration. For example, an individual has registered as an individual entrepreneur in Saratov, temporarily resides in Moscow, and conducts business in Tula. In this case, the entrepreneur who has chosen UTII must contact the Tula Federal Tax Service, where he will be registered, submit a declaration and pay the imputed tax. The exception is for entrepreneurs specializing in passenger and cargo transportation, distribution or delivery trade.

Other individual entrepreneurs who are registered with the tax office by registration and who wish to conduct activities at a location other than their place of registration must, within 5 days, submit a notification of the transition to UTII to the Federal Tax Service Inspectorate that is in charge of the territory where the object of commercial activity is located.

If an entrepreneur expands his business by entering new regions, he must each time contact the territorial tax authorities to register as a single tax payer on imputed income. Thus, an entrepreneur on “imputation” can be taken into account by several tax inspectorates at once. Please note: this is not registration of an individual entrepreneur at the place of activity, but registration as a payer of imputed tax.

A similar scenario of interaction with tax authorities is assumed by the patent taxation system (PTS). The fact is that a patent is valid in a certain territory, and an application for a patent is submitted directly to the tax office at the place of its validity. Since 2014, this application has been allowed to be submitted along with documents for registration of an individual entrepreneur, provided that the place of registration of the individual entrepreneur and the place of activity coincide. If the individual entrepreneur did not immediately assess the prospects for working on the PSN, he is allowed to switch to this tax regime 10 days (no later than) before the start of application of the patent tax system.

To start an individual entrepreneurial activity, you must first register. Registration takes place at the place of residence of the future businessman. Let's figure out how registration affects registration and whether it is possible to open an individual entrepreneur in another city without registration.

Place of residence: how to determine it

A future entrepreneur can register as an individual entrepreneur at his place of residence. The Civil Code determines that the place of residence of a citizen is the address at which the individual is registered. The rules for such registration are established by Decree of the Government of the Russian Federation of July 17, 1995 N 713.

It is worth noting that an individual can reside:

  • at the place of stay;
  • at your place of residence.

As you can see, in both cases there is a procedure for registering a place of residence.

Registration of individual entrepreneurs with temporary registration

  • place of stay;
  • registration at the place of residence for a limited period (a note in the passport about temporary registration).

In both cases, an individual undergoes a state procedure for registering his place of residence. Many future businessmen are confused by the phrase in the law that registration of an individual entrepreneur can take place at the place of his residence, since they believe that the place of residence cannot be related to this definition. However, as can be seen from the analysis of legislation, the main condition for any place of residence to be considered legal for registration of an individual entrepreneur is to go through the registration procedure. This may include, among other things, registration at the place of stay and registration limited to a period of time (temporary registration).

For example, a citizen who does not have a permanent place of residence in the Russian Federation can register in Russia as an individual entrepreneur. To do this, you need to obtain a document confirming the address of your place of residence in the Russian Federation (question 14.2.05.65 in Appendix No. 1 to the Letter of the Federal Tax Service of Russia dated January 31, 2014 No. SA-4-14/1645@).

Is it possible to open an individual entrepreneur without registration?

Unlike a legal entity, an entrepreneur does not have a legal address. Therefore, one of the mandatory requirements for registration as an individual entrepreneur is registration at his place of residence. Without a registration stamp in your passport (without registration) or a certificate of residence, it is impossible to go through the registration procedure for engaging in individual entrepreneurial activity.

Change of registration of individual entrepreneurs

Circumstances may arise in which an entrepreneur changes his place of residence and, accordingly, his place of registration changes. In this case, does an entrepreneur need to notify the tax office or go through the re-registration procedure?

From July 1, 2011, individual businessmen were released from the obligation to notify the registration authority of changes in their passport, including changes in registration. Now, in the event of a change in place of residence, government agencies independently forward all this information: the body registering the place of residence sends the information to the tax authorities, and the tax authorities make appropriate changes to the state registers and forward the case to the interdistrict INFS of Russia.

Re-registration of individual entrepreneurs when changing registration is not required.

But an entrepreneur should keep in mind that the procedure for changing information does not take place in one day.

Registration of an individual entrepreneur with the tax office at a new address is carried out on the basis of information received from the inspectorate at the old place of residence. The date of registration of an individual entrepreneur with the tax office at the place of residence and changes in information in the register is the date of making such entries in state registers.

Consequently, if a businessman’s place of residence changes before an entry is made in the Unified State Register of Entrepreneurs to deregister him at his old address, the individual entrepreneur is still registered with the same tax office. All official letters from government agencies will be sent to the old address, including the decision to conduct an audit (on-site tax inspection). Therefore, it is worth making sure that correspondence is received by a trusted person for some time.

Registration of an individual entrepreneur in Russia takes place at his place of residence. If we open Article 22.1 of Law No. 129-FZ “On State Registration”, we will only find the provision that the documents for registration of an individual entrepreneur must indicate the address of the individual’s place of residence. However, there are no interpretations of what is recognized as such a place in this law.

Place of residence or place of stay

The situation will become even more confusing if you study it to register an individual entrepreneur. On page 2 of this application we find paragraph 6 with the title “Address of residence (stay) in the Russian Federation.” The question arises: is it possible to open an individual entrepreneur in a locality where an individual does not live, but stays?

First, let's look at what the law means by place of residence and place of stay. The Civil Code in this sense is expressed quite briefly: “The place of residence is the place where the citizen permanently or primarily resides.”

Law No. 5242-1 “On the right of citizens of the Russian Federation to freedom of movement” gives a more detailed interpretation:

  • place of stay- a hotel, sanatorium, medical organization or other institution where a citizen lives temporarily;
  • place of residence- residential premises in which a citizen permanently or primarily resides as the owner or under a rental agreement, and where he is registered.

It is clear that no one will register a business at the address of a hotel or hospital, then who does the indication of the place of stay in? In this case, we are not talking about Russian citizens, but about foreigners or stateless persons. If they have not received Russian citizenship, then they do not live on Russian territory, but only stay temporarily. If they have a temporary residence permit or residence permit, these persons have the right to register an individual entrepreneur and conduct business until the period of permitted stay has expired.

But let's return to the citizens of the Russian Federation. For them, registration of an individual entrepreneur occurs only at the place of residence, not stay. But if a future businessman moved from his hometown, where he is registered, and now lives in a metropolis, where he has temporary registration, this is recognized as his place of residence, isn’t it?

Unfortunately no. There is another document (Resolution of the Government of the Russian Federation dated July 17, 1995 No. 713), where the place of stay is no longer only a hotel, hospital and similar institutions, but also a residential premises where a person lives on the basis of a rental agreement or ownership. Thus, the law does not have a clear, unambiguous interpretation of the place of residence of an individual, where state registration of an entrepreneur is allowed.

How then do you find out if you are registered in another city? In practice, tax authorities recognize only the address of residence as indicated in the passport. As for temporary registration at the place of stay, if your passport has a stamp indicating permanent registration, you will not be able to open an individual entrepreneur in another city.

When is it possible to register an individual entrepreneur at the place of residence?

And yet, to the question: “Is it possible to open an individual entrepreneur with temporary registration in 2017?” There is also a positive answer. If you have been discharged from your place of permanent residence, but have not registered at another permanent address, then you do not have a registration stamp in your passport.

In this case, the place of residence of the individual, in the absence of another, will be recognized as temporary registration. Then, indeed, registration of an individual entrepreneur not at the place of registration is allowed, but only because there is simply no registration in the passport.

Of course, it would be easier for applicants to register a business at the address of their choice - permanent registration at the place of residence or temporary registration at the place of stay. Then the question of whether it is possible to open an individual entrepreneur in another locality would simply not arise. Moreover, as we showed above, the law does not interpret these definitions entirely clearly.

The reason for not having a registration is connected not only with such an ambiguous interpretation of the law, but also with the fact that the period for registering an entrepreneur in this case depends on the period for which the temporary registration is valid.

If the period of your temporary registration in another city (in the absence of permanent registration) is less than six months, tax authorities will refuse to register an individual entrepreneur under various pretexts. After all, as soon as this period has passed, the Federal Tax Service must independently remove you from tax registration, which means reconciling calculations of taxes and fees for such a short period.

Thus, although registration of an individual entrepreneur with a temporary registration still occurs, in fact, this is inconvenient both for the tax authorities and for the entrepreneur himself.

How to register an individual entrepreneur if it is not possible to be in your hometown

Meanwhile, there is no need to register as an individual entrepreneur in the locality where you temporarily reside. In this sense, it is easier for individual entrepreneurs than for organizations, because the obligation to work only at a legal address does not apply to them.

Once registered with the Federal Tax Service at his place of registration, an entrepreneur can work throughout Russia without any problems. At the same time, there is no additional need to register with the tax office at the place of business, unless the individual entrepreneur has chosen the UTII or PSN mode.

There are several ways to apply for registration of an individual entrepreneur without visiting your official place of residence:

  • Send documents by mail to the address of the registering tax office at your place of registration. To do this, you will have to certify the application P21001 and a copy of the passport from a notary. But you can also receive a USRIP registration sheet by mail to the address of your actual residence in another city.
  • Instruct a trusted person (relative, friend, professional registrar) to submit documents for individual entrepreneur registration. In this case, you will need to not only certify your documents with a notary, but also issue a power of attorney for registration actions.
  • Submit an electronically signed application P21001 through the Federal Tax Service website. You will also receive a response from the tax service electronically.
  • If you do not have a personal electronic qualified signature, you can contact a notary, who will send your application P21001 to the registration inspectorate, certifying it with your electronic signature. In this situation, the notary acts as a qualified intermediary in the transfer of your documents, but such a service will require additional payment (except for the state fee for registering an individual entrepreneur).

Let's summarize:

  1. To the question - is it possible to open an individual entrepreneur in a locality where you do not have permanent residence - the answer is yes.
  2. If you want to register a business not at your place of permanent residence, then before registering temporarily in another city, you need to check out from your place of registration. If you have both residence permit and temporary registration, you can open an individual entrepreneur only at the address indicated in the passport.
  3. The registration period for an entrepreneur will coincide with the registration period at the temporary place of stay, i.e. In this case, you will also be doing business temporarily.
  4. There is no need to open an individual entrepreneur at the place of temporary registration of an individual, because you can submit documents, submit reports and pay taxes remotely, without coming to your hometown.

Individual entrepreneurs in Russia are registered at their place of residence, this is a requirement of Law No. 129 “On State Registration”. But what about someone who wants to open an individual entrepreneur? , if he is registered somewhere in Tyumen, and plans to start a business in Moscow? Is it possible to open an individual entrepreneur with temporary registration? And how do foreign citizens solve this issue? After all, the latter are also entitled to register individual entrepreneurs and LLCs in our country.

What does the law mean by place of residence of an individual entrepreneur?

An individual entrepreneur is an individual, therefore, for the concept of his place of residence, we turn to the Civil Code. The Civil Code of the Russian Federation in Article 20 gives the following answer to this question: this is a residential premises where a person is constantly or usually located, acting as an owner, a tenant or having other legal grounds.

Of course, no one obliges an individual to permanently reside at the address indicated on the registration stamp. At the same time, no one will dispute the logic of the fact that registration is the official confirmation of a person’s location. Thus, it is assumed that a potential individual entrepreneur is somehow accessible at his permanent registration address, primarily for official bodies.

Where is an individual entrepreneur registered if he has permanent and temporary registration?

If you have a permanent residence permit, a temporary one does not matter for individual entrepreneur registration. According to tax officials, a stamp in a passport is a priori more important than a certificate of temporary registration. Waving documents to prove the legality of living in another city is useless. You will have to register an individual entrepreneur with the Federal Tax Service at your place of residence, even if this inspection is located far away.

It is not necessary to go there in person; you can submit documents for registration of an individual entrepreneur remotely - send a representative to the Federal Tax Service with a power of attorney or send by mail a package of documents with a list of attachments. However, in this case you will have to have the P21001 application certified by a notary.

An even simpler way is to register an individual entrepreneur using an electronic digital signature. You need to contact the appropriate company in your city, obtain an electronic signature and send documents electronically; later you will receive an electronic container of documents, which can already be used to open a bank account. The originals will be sent to you by email. We have partners who provide this service in Moscow on a turnkey basis.

In case of successful registration, the entrepreneur has every right to conduct business wherever he pleases - from Kaliningrad to Vladivostok.

If the individual entrepreneur has not changed the general taxation system or simplified one to UTII or PSN, then he will have to report to the same tax office where the business was registered. The entrepreneur will be registered with the Pension Fund of Russia and the Social Insurance Fund at his place of registration, regardless of the tax regime.

In the event that registration of an individual entrepreneur in another region is necessary at all costs, you can register from your permanent address of residence, and thereby get rid of the connection to an unwanted inspection.

Is it possible to register an individual entrepreneur using temporary registration if there is no permanent one?

Without a stamp in the passport indicating permanent residence, it is allowed to register an individual entrepreneur with the inspectorate that is in charge of the address where the individual resides temporarily. Registration of individual entrepreneurs in this case is also temporary. In this case, you can work throughout the entire territory of the Russian Federation, as in the case of having a permanent residence permit, but submit tax reports only to your inspectorate, which has granted the individual the status of an individual entrepreneur. Exceptions apply to the same regimes: the single tax on imputed income (UTII) and the cost of a patent (PSN) are paid at the place of business.

To open an individual entrepreneur without registration - at a temporary registration address - you need to meet three conditions:

1.Prove that there is no permanent registration. To do this, it is enough to present a passport without the corresponding stamp.

2. Have a certificate of temporary registration valid for at least six months from the date of submission of documents for registration of individual entrepreneurs. Such a certificate must be issued in accordance with articles of the Civil Code of the Russian Federation (680th and 685th).

The tax office can open an individual entrepreneur with temporary registration for up to six months, but having received this status with a temporary registration that expires in two to three months, you should not be surprised that after that you will be removed from tax registration. In addition, with such a short period of validity of temporary registration, there is a risk of being denied state registration. We recommend that you clarify the minimum duration of temporary registration for registering an individual entrepreneur with the tax office.

It is not necessary to inform the homeowner (if you live in rented housing in another region) about your intention to use the address to register an individual entrepreneur, since this fact does not carry any legal consequences for him in the future.

3. Provide the tax officer with a complete package of documents, without which registration of an individual entrepreneur will not take place:

  • Application on form P21001. In the “Place of Residence” section we indicate the address of temporary registration.
  • Receipt for payment of state duty. The future individual entrepreneur must pay the state 800 rubles. It is important that the receipt contains the name of the applicant and not another person.
  • Copy of ID. Usually it is a passport - Russian or another state.
  • Copy of TIN.
  • A copy of the temporary registration certificate.
  • Application for transition to the simplified tax system, if the individual entrepreneur immediately decided that he would pay taxes under this system.

If the documents are not submitted by the entrepreneur himself, then the application and a copy of the passport must be certified by a notary and a power of attorney to submit documents must be prepared.

Is it possible for a foreign citizen to register an individual entrepreneur using temporary registration?

Can. In accordance with Law No. 115-FZ “On the legal status of foreign citizens in the Russian Federation,” foreigners legally residing in Russia have the same rights and obligations as Russians, with some exceptions.

By definition, a foreigner cannot have permanent residence in Russia, at least until he receives Russian citizenship. Temporary registration for him means the address indicated on the residence permit or temporary residence permit. Foreigners, stateless persons and refugees work as individual entrepreneurs as long as they stay in the country legally. When temporary registration in Russia expires, the registration period for individual entrepreneurs also expires.

As for , it is practically no different from the same for Russians. True, all necessary documents in a foreign language will have to be accompanied by a notarized translation into Russian.