How to open an IP?

Not all entrepreneurs, especially when it comes to small businesses and people who work for themselves, are ready to create a legal entity. The fact is that quite high requirements for accounting and tax reporting are imposed on a legal entity. Therefore, there is nothing surprising in the fact that many small and medium-sized entrepreneurs postpone registration of their business until the last moment.

In order to bring this category of entrepreneurs out of the shadows, the government of the Russian Federation created a special form of entrepreneurial activity without creating a legal entity: individual entrepreneurship (IP). Let's take a closer look at who an individual entrepreneur is, what it takes to open an individual entrepreneur and how much this procedure costs.

We open an individual entrepreneur on our own: step-by-step instructions and necessary documents

State registration of individual entrepreneurs. There are three options for submitting documents: personally in the hands of the registrar, by mail and through the website of the Federal Tax Service of Russia. An important innovation that encourages a future entrepreneur to use electronic registration is the absence of the need to obtain an electronic digital signature for registering an individual entrepreneur. The identity of the applicant is established already at the stage of issuing him a certificate of registration of an individual entrepreneur.

Regardless of the chosen method of filing documents, in order to register an individual entrepreneur, it is necessary to submit all the required documents to the department of the federal tax service at the applicant's place of residence.

What documents are needed to open an individual entrepreneur?

• A copy of the internal passport of a citizen of the Russian Federation. A copy of all those pages that contain any information about the citizen is required.
• The original receipt of the payment of the fee. The amount to be paid is 800 rubles... Payment details can be found on the official website of the Federal Tax Service of the Russian Federation.
• Application of the established form (form No. Р21001). Filling out this form is not so difficult, however, you should fill in all the fields as carefully as possible and check the application for errors. Misprints, misprints and corrections are not allowed, so it is best to fill out the application form in advance.

When drawing up an application for opening an individual business, a future businessman must indicate the types of activities that he will be engaged in, according to OKVED - the All-Russian Classifier of Types of Economic Activity. The tax service periodically issues clarifications regarding the OKVED codes, however, the versions of the Classifier are constantly updated, which creates problems for entrepreneurs. Therefore, before entering the OKVED codes in the corresponding column of the application, you should make sure that you are using the OKVED of the current edition. More about OKVED -.

The above documents are required for state registration. The absence of any of them is the reason for the refusal of state registration. At the same time, refusal does not mean that there is no right to apply to the federal tax service again, having collected all the necessary documents. The registrar's refusal can be appealed in court, however, it is more expedient to re-submit the documents.

An entrepreneur can also switch to a simplified tax payment system. This will allow him to administer less taxes (from 6 to 15%, depending on the subtype of the simplified tax system) and thus simplifies tax accounting. Having paid an income tax of 6%, it is possible not to keep tax records of expenses at all. There is a possibility at any time to change the taxation system, however, a more reasonable option would be to initially choose the most appropriate procedure for paying taxes, which is a simplified system.

Thanks to the "single window" principle implemented in Russia, registration of individual entrepreneurs in all kinds of government agencies is carried out automatically.

Opening a bank account. An entrepreneur has the right to independently choose a banking institution in which his current account will be opened. We recommend that you approach the choice of a bank as seriously as possible, since possible problems with a bank account can completely paralyze the activities of an entrepreneur. Therefore, it is best to open an account with reliable state banks or banks with foreign capital. To open a bank account, you must submit an application to a banking institution.

IE or LLC: which is better for a small business?

To create your own business, you need to choose the organizational and legal form of doing business. The legislation provides for a huge number of different options for organizing a business, however, the real choice for small and medium-sized businesses still consists of two forms: a limited liability company (LLC) or individual entrepreneurship (IE).

Why is an individual entrepreneur better than an LLC

The indisputable advantage of individual entrepreneurship is the ease of creating a business. An individual entrepreneur does not create a separate legal entity with separate rights and obligations, but only expands his rights and obligations, extending them to the sphere of entrepreneurial activity. The procedure for starting and, more importantly, terminating the entrepreneurial activity of an individual entrepreneur is much easier than the creation and liquidation of a legal entity.

Also, an important advantage of individual entrepreneurship is the ability to maintain the most simplified accounting and tax reporting, which allows individual entrepreneurs not to spend already small resources on tax administration.

What is the IP inferior to LLC

However, it is necessary to take into account certain disadvantages of individual entrepreneurship. An individual entrepreneur, in contrast to the participants of an LLC, bears full property responsibility. Thus, if, as a result of entrepreneurial activity, a debt has arisen, an individual entrepreneur is financially liable to creditors with personal property.

Another major disadvantage of sole proprietorship is the difficulty of setting up a joint business. This problem is partially solved by concluding a simple partnership agreement, however, it is almost impossible to achieve the degree of integration that is achieved by creating an LLC.

Summarizing all the advantages and disadvantages, it is better to open an individual entrepreneur as the simplest and most understandable form of doing business for a small business. If over time there is a need to expand business, you can always liquidate the individual entrepreneur and create a legal entity.

Who can become an individual entrepreneur?

Any fully capable citizen of the Russian Federation can be engaged in individual entrepreneurship. However, an individual entrepreneur can be not only a citizen of the Russian Federation, but also a foreigner or stateless person. The only condition is that such a person has the status of a resident of the Russian Federation, which must be confirmed by the relevant documents.

It is important to note that the current legislation does not imply any restrictions on the opening of individual entrepreneurship if a person is officially employed.

However, civil servants, as well as people holding certain elected positions, are not eligible to be self-employed. It is also forbidden to be an individual entrepreneur for judges and employees of the municipal service. In the case of registration of such persons as individual entrepreneurs, there are grounds for dismissing them from work or termination of the representative mandate. State employees who are not civil servants (doctors, teachers) have the right to become individual entrepreneurs.

Answering the question at what age you can open an IP, then, as a general rule, registration of an individual entrepreneur is allowed from the age of 18... However, there are three exceptions to this rule:

1. If a minor was granted full civil legal capacity by a court decision.
2. If the parents do not object to such activities of the minor. Parental consent must be notarized.
3. If the minor has entered into marriage and acquired full legal capacity.

The opportunity to become an individual entrepreneur is not the same as the opportunity to engage in certain types of entrepreneurship. To earn money in certain areas of entrepreneurship (medical and educational services), it is necessary to go through the licensing procedure, which may establish more serious requirements for the education, qualifications and work experience of the applicant.

State financial aid: is it realistic to get it?

An individual entrepreneur has the right to receive targeted financial assistance in the amount of up to 300 thousand rubles in the first 2 years of its activity (in Moscow - up to 500 thousand rubles).

Such assistance has a specific purpose and can be spent on paying rent, equipping new jobs or purchasing fixed assets. At the same time, the possibility of obtaining such assistance directly depends on whether the entrepreneur will be able to attract his own or credit resources to organize a business. Only on the condition of seeking additional funding, as well as providing a high-quality business plan, there is the possibility of obtaining such assistance, which can be a good help for starting a business.

There is also an opportunity to receive a small subsidy (up to 50,000 rubles) from the employment fund. To do this, you need to officially become unemployed, skillfully refuse the job offered by the state (which is quite simple), and then create your own business. Since the state saves money on monthly payments to the unemployed, the employment fund pays a start-up entrepreneur up to 50,000 rubles as a one-time financial aid. At the same time, the procedure for obtaining such a subsidy is rather complicated; therefore, not all individual entrepreneurs use this opportunity.

The state can also provide assistance to certain areas of entrepreneurial activity by setting a preferential rental rate (as is the case with educational institutions) or a special taxation regime (agriculture).

How to open IP, video instruction

As you can see, the discovery of IP, despite its apparent simplicity, is associated with a huge number of nuances, ignorance of which can lead to a number of problems.

Nevertheless, the simplification of all registration procedures allows you to open an individual entrepreneur on your own, without spending money on intermediaries. Opening an individual entrepreneur will cost 800 rubles (payment of a fee). Also don't forget that!