State duty for registration of IP: size, payment procedure

Registration of an IP involves the payment of a state fee. Immediately after the settlements are made, the registered person is provided with a receipt, without which, by the way, the process may be delayed, or even interrupted altogether. Payment of the state duty is the first, most important stage of registration as an individual entrepreneur.

What you need to know

In accordance with generally accepted rules, entrepreneurial activity begins with obtaining the status of an individual entrepreneur or the official registration of a legal entity. Moreover, if commercial activity is carried out without passing this stage, the person faces administrative, and in some cases criminal liability. That is why, according to Art. 23 of the Civil Code of the Russian Federation (Civil Code), the most relevant option for conducting legal activities is the timely registration of an individual entrepreneur.

Here is a list of benefits when applying:

• simplicity of the process;
• the ability to trade, provide various services and conclude transactions on the territory of Russia;
• the ability to choose an acceptable taxation system;
• if there are no hired employees - exemption from personal income tax;
• independent and free disposal of profits;
• a simplified system for summarizing the final results of economic activity;
• individual decision making;
• other benefits and priorities.

Key disadvantages of the activity of an individual entrepreneur:

• is responsible for all obligations with his own property;
• limited in obtaining additional licenses;
• does not have the opportunity to cooperate with VAT payers, that is, large organizations;
• mandatory and permanent participation in economic activities is required;
• in the case of general taxation, double counting will be required;
• minimum legal protection at the time of temporary disability;
• the impossibility of issuing an “Appeal for entry into Russia” for EU citizens;
• there is no possibility to send employees on business trips to the border zone without the permission of the FSB.

for IP registration

It is possible to pay in several ways. The first is to contact any branch of Sberbank. To carry out such a process, you will need to print out a receipt of the established form in advance and fill it out. After that, the client needs to submit a settlement document and funds to the bank, and already there the payment will be made by an authorized employee.

In the second option, the state duty for registering an individual entrepreneur is paid through an online service, for example, through the website of the Federal Tax Service. Accordingly, such payment is made by debiting money from the client's card.

Receipt for payment of state duty

So, it is necessary to pay the state duty in order for the IP registration to take place. The receipt is provided to the branch of Sberbank. However, the future entrepreneur must prepare it in advance. That is, print the form form No. PD-4sb from the official website of Sberbank. The only thing that employees of a credit institution can help with is recommendations for filling out. Therefore, if you have any doubts about filling out a particular line, you should definitely consult with a specialist. In extreme cases, you can stock up on a ready-made (filled out) sample receipt and draw up the form accordingly.

Requisites of the state duty for registration of IP

When issuing a receipt, the future entrepreneur must indicate his details. First of all, these are passport data as well as its IR (identification code). In addition, you will need to fill in the lines intended for placing information about the tax institution that performs the registration. Accordingly, you will need to find out in advance or make sure that the bank account number of the payee and his IC are correct.

Having indicated the complete list of basic data, you will need to fill out the BCC for an individual entrepreneur (budget classification code), which is represented by the following character set: 182 108 07010 01 1000 110.

The amount of the state duty

In the Russian Federation, the amount and procedure for the tax paid by an individual entrepreneur is determined by law. According to the legislative act "On the State Duty", by now the amount of this tax is 800 rubles. However, it is worth noting that the state duty for registering an individual entrepreneur may vary. Thus, in January 2009 the size of the state duty increased by more than 1.5 times.

Key nuances

In case of refusal to issue a state duty for registration of IP is not refundable. The reason for this may be a recent bankruptcy or shortcomings in filling out the form. If you reapply, the fee will be charged again.

Changes in IP documents

If it becomes necessary to make changes to the IP documentation, you will need to submit an application (form P24001) to the Registration Chamber. From the moment the information is changed, only 3 days are allotted for the submission of an official application. These changes include:

1. Change of full name of the entrepreneur.
2. Change of citizenship, gender.
3. Change of data in the passport.
4. Change of place of residence at which the registration of the IP was carried out.

All necessary adjustments are made to the USRIP within 5 working days. There is no fee for correcting data.

Thus, the state duty for registering an individual entrepreneur is 800 rubles. Its payment is an integral part of the process of registration of individual entrepreneurship. However, in case of refusal to register, the state duty is not returned, and when correcting the personal data of the entrepreneur, it is not charged.