Registration of individuals as individual entrepreneurs. Individual entrepreneurs can be

Individual entrepreneur (IP)(obsolete private entrepreneur (PE), PBOYUL until 2005) is an individual registered as an entrepreneur without forming a legal entity, but in fact possessing many of the rights of legal entities. The rules of the civil code regulating the activities of legal entities apply to individual entrepreneurs, except in cases where separate articles of laws or legal acts are prescribed for entrepreneurs.()

Due to some legal restrictions (it is impossible to appoint full-fledged directors to branches in the first place), an individual entrepreneur is almost always a micro-business or small business.

according to the Code of Administrative Offenses

Fine from 500 to 2000 rubles

In case of gross violations or when working without a license - up to 8,000 rubles. And, it is possible to suspend activities for up to 90 days.

From RUB 0.9 million for three years, and the amount of arrears exceeds 10 percent of the tax payable;

From 2.7 million rubles.

Fine from 100 thousand to 300 thousand rubles. or in the amount of the culprit’s salary for 1-2 years;

Forced labor for up to 2 years);

Arrest for up to 6 months;

Imprisonment for up to 1 year

If the individual entrepreneur fully pays the amounts of arrears (taxes) and penalties, as well as the amount of the fine, then he is exempt from criminal prosecution (but only if this is his first such charge) (Article 198, paragraph 3 of the Criminal Code)

Evasion of taxes (fees) on an especially large scale (Article 198, paragraph 2. (b) of the Criminal Code)

From 4.5 million rubles. for three years, and the amount of arrears exceeds 20 percent of the tax payable;

From 30.5 million rubles.

Fine from 200 thousand to 500 thousand rubles. or in the amount of the culprit’s salary for 1.5-3 years;

Forced labor for up to 3 years;

Imprisonment for up to 3 years

Fine

If the amounts for criminal prosecution are not reached, then there will only be a fine.

Non-payment or incomplete payment of taxes (fees)
1. Non-payment or incomplete payment of tax (fee) amounts as a result of understatement of the tax base, other incorrect calculation of tax (fee) or other unlawful actions (inaction) entails a fine in the amount of 20 percent of the unpaid amount of tax (fee).
3. The acts provided for in paragraph 1 of this article, committed intentionally, entail a fine in the amount of 40 percent of the unpaid amount of tax (fee). (Article 122 of the Tax Code)

Penalty

If you were just late in payment (but did not provide false information), then there will be penalties.

The penalties for everyone are the same (1/300 multiplied by the key rate of the Central Bank per day of the amount of non-payment) and now amount to about 10% per annum (which is not very much in my opinion, taking into account the fact that banks give loans for at least 17-20 %). You can count them.

Licenses

Some types of activities an individual entrepreneur can only engage in after receiving a license, or permissions. Licensed activities of individual entrepreneurs include: pharmaceutical, private investigation, transportation of goods and passengers by rail, sea, air, as well as others.

An individual entrepreneur cannot engage in closed types of activities. These types of activities include the development and/or sale of military products, trafficking in narcotic drugs, poisons, etc. Since 2006, the production and sale of alcoholic beverages has also been prohibited. An individual entrepreneur cannot engage in: production of alcohol, wholesale and retail trade in alcohol (with the exception of beer and beer-containing products); insurance (i.e. be an insurer); activities of banks, investment funds, non-state pension funds and pawnshops; tour operator activities (travel agency is possible); production and repair of aviation and military equipment, ammunition, pyrotechnics; production of medicines (sales possible) and some others.

Differences from legal entities

• The state fee for registering individual entrepreneurs is 5 times less. In general, the registration procedure is much simpler and fewer documents are required.
• An individual entrepreneur does not require a charter and authorized capital, but he is liable for his obligations with all his property.
• An entrepreneur is not an organization. It is impossible for an individual entrepreneur to appoint a full and responsible director.
• Individual entrepreneurs do not have cash discipline and can manage the funds in the account as they wish. Also, the entrepreneur makes business decisions without recording them. This does not apply to work with cash registers and BSO.
• An individual entrepreneur registers a business only in his name, in contrast to legal entities, where registration of two or more founders is possible. Individual entrepreneurship cannot be sold or re-registered.
• A hired employee of an individual entrepreneur has fewer rights than a hired employee of an organization. And although the Labor Code equates organizations and entrepreneurs in almost all respects, there are still exceptions. For example, when an organization is liquidated, the mercenary is required to pay compensation. When closing an individual entrepreneur, such an obligation exists only if it is specified in the employment contract.

Appointment of director

It is legally impossible to appoint a director in an individual entrepreneur. The individual entrepreneur will always be the main manager. However, you can issue a power of attorney to conclude transactions (clause 1 of Article 182 of the Civil Code of the Russian Federation). Since July 1, 2014, it has been legislatively established for individual entrepreneurs to transfer the right to sign an invoice to third parties. Declarations could always be submitted through representatives.

All this, however, does not make the people to whom certain powers are delegated directors. A large legislative framework on rights and responsibilities has been developed for directors of organizations. In the case of an individual entrepreneur, one way or another, he himself is responsible under the contract, and with all his property he himself is responsible for any other actions of third parties by proxy. Therefore, issuing such powers of attorney is risky.

Registration

State registration of an individual entrepreneur carried out by the Federal Tax Service of the Russian Federation. The entrepreneur is registered with the district tax office at the place of registration, in Moscow - MI Federal Tax Service of the Russian Federation No. 46 for Moscow.

Individual entrepreneurs can be

• adult, capable citizens of the Russian Federation
• minor citizens of the Russian Federation (from 16 years of age, with the consent of parents, guardians; married; a court or guardianship authority has made a decision on legal capacity)
• foreign citizens living in the Russian Federation

OKVED codes for individual entrepreneurs are the same as for legal entities

Necessary documents for registration of an individual entrepreneur:

• Application for state registration of an individual entrepreneur (1 copy). Sheet B of form P21001 must be filled out by the tax office and given to you.
• A copy of the Taxpayer Identification Number.
• A copy of your passport with registration on one page.
• Receipt for payment of the state fee for registration of an individual entrepreneur (800 rubles).
• Application for switching to the simplified tax system (If you need to switch).

An application for registration of individual entrepreneurs and other documents can be prepared online in a free service.

Within 5 days you will be registered as an individual entrepreneur or you will receive a refusal.

You must be given the following documents:

1) Certificate of state registration of an individual as an individual entrepreneur (OGRN IP)

2) Extract from the Unified State Register of Individual Entrepreneurs (USRIP)

After registration

After registering an individual entrepreneur It is necessary to register with the pension fund and the Compulsory Medical Insurance Fund and obtain statistics codes.

Also necessary, but optional for an entrepreneur, is opening a current account, making a seal, registering a cash register, and registering with Rospotrebnadzor.

Taxes

Individual entrepreneur pays a fixed payment to the pension fund for the year, 2019 - 36,238 rubles + 1% of income over 300,000 rubles, 2018 - 32,385 rubles + 1% of income over 300,000 rubles. The fixed contribution is paid regardless of income, even if the income is zero. To calculate the amount, use the IP fixed payment calculator. There are also KBK and calculation details.

An individual entrepreneur can apply tax schemes: simplified tax system (simplified), UTII (imputed tax) or PSN (patent). The first three are called special modes and are used in 90% of cases, because they are preferential and simpler. The transition to any regime occurs voluntarily, upon application; if you do not write applications, then OSNO (general taxation system) will remain by default.

Taxation of an individual entrepreneur almost the same as for legal entities, but instead of income tax, personal income tax is paid (under OSNO). Another difference is that only entrepreneurs can use PSN. Also, individual entrepreneurs do not pay 13% on personal profits in the form of dividends.

An entrepreneur has never been obliged to keep accounting records (chart of accounts, etc.) and submit financial statements (this only includes a balance sheet and a financial performance statement). This does not exclude the obligation to keep tax records: declarations of the simplified tax system, 3-NDFL, UTII, KUDIR, etc.

An application for the simplified tax system and other documents can be prepared online in a free service.

Inexpensive programs for individual entrepreneurs include those with the ability to submit reports via the Internet. 500 rubles/month. Its main advantage is ease of use and automation of all processes.

Help

Credit

It is more difficult for an individual entrepreneur to get a loan from a bank than for a legal entity. Many banks also give mortgages with difficulty or require guarantors.

• An individual entrepreneur does not keep accounting records and it is more difficult for him to prove his financial solvency. Yes, there is tax accounting, but profit is not allocated there. Patent and UTII are especially opaque in this matter; these systems do not even record income. The simplified tax system “Income” is also unclear, because it is not clear how many expenses there are. The simplified tax system "Income-Expenditures", Unified Agricultural Tax and OSNO most clearly reflect the real state of the individual entrepreneur's business (there is an accounting of income and expenses), but unfortunately these systems are used less frequently.
• The individual entrepreneur himself (as opposed to the organization) cannot act as collateral in the bank. After all, he is an individual. The property of an individual can be collateral, but this is legally more complicated than collateral from an organization.
• An entrepreneur is one person - a person. When issuing a loan, the bank must take into account that this person can get sick, leave, die, get tired and decide to live in the country, giving up everything, etc. And if in an organization you can change the director and founders with the click of a finger, then in this case an individual entrepreneur can just close it and terminate the loan agreement or go to court. IP cannot be re-registered.

If a business loan is denied, then you can try to take out a consumer loan as an individual, without even disclosing your plans to spend money. Personal loans usually have high rates, but not always. Especially if the client can provide collateral or has a salary card with this bank.

Subsidy and support

In our country, hundreds of foundations (state and not only) provide consultations, subsidies, and preferential loans for individual entrepreneurs. Different regions have different programs and help centers (you need to search). .

Rice. Number of individual entrepreneurs per 10,000 population

Experience

Pension experience

If the entrepreneur pays everything regularly to the Pension Fund, then the pension period runs from the moment of state registration until the closure of the individual entrepreneur, regardless of income.

Pension

According to current legislation, an individual entrepreneur will receive a minimum pension, regardless of how many contributions to the Pension Fund he pays.

The country is undergoing almost continuous pension reform and therefore it is not possible to accurately determine the size of the pension.

Since 2016, if a pensioner has the status of an individual entrepreneur, then his pension will not be indexed.

Insurance experience

The insurance period for the Social Insurance Fund only applies if the entrepreneur voluntarily pays contributions to the social insurance (FSS).

Difference from employees

The Labor Code does not apply to the individual entrepreneur himself. It is accepted only for hired workers. An individual entrepreneur, unlike a director, is not a mercenary.

Theoretically, an individual entrepreneur can hire himself, set a salary and make an entry in the work book. In this case, he will have all the rights of an employee. But it is not recommended to do this, because... then you will have to pay all salary taxes.

Only a female entrepreneur can receive maternity leave and only under the condition of voluntary social insurance. .

Any businessman, regardless of gender, can receive an allowance of up to one and a half. Either in RUSZN or in the FSS.

Individual entrepreneurs are not entitled to leave. Because he has no concept of working time or rest time and the production calendar also does not apply to him.

Sick leave is granted only to those who voluntarily insure themselves with the Social Insurance Fund. The calculation is based on the minimum wage, the amount is insignificant, so in social insurance it makes sense only for mothers on maternity leave.

Closing

Liquidation of an individual entrepreneur is an incorrect term. An entrepreneur cannot be liquidated without violating the Criminal Code.

Closing an individual entrepreneur occurs in the following cases:

• in connection with the adoption of a decision by an individual entrepreneur to terminate activities;
• in connection with the death of a person registered as an individual entrepreneur;
• by court decision: forcibly
• in connection with the entry into force of a court verdict of deprivation of the right to engage in entrepreneurial activity;
• in connection with the cancellation of a document (overdue) confirming the right of this person to reside in Russia;
• in connection with a court decision to declare an individual entrepreneur insolvent (bankrupt).

Databases on all individual entrepreneurs

Website Contour.Focus

Partially free Contour.Focus The most convenient search. Just enter any number, last name, title. Only here you can find out OKPO and even accounting information. Some information is hidden.

Extract from the Unified State Register of Individual Entrepreneurs on the Federal Tax Service website

For free Federal Tax Service database Unified State Register of Individual Entrepreneurs (OGRNIP, OKVED, Pension Fund number, etc.). Search by: OGRNIP/TIN or full name and region of residence (patronymic name does not have to be entered).

Bailiffs Service

For free FSSP Find out about enforcement proceedings for debt collection, etc.

With help, you can keep tax records on the simplified tax system and UTII, generate payment slips, 4-FSS, Unified Settlement, SZV-M, submit any reports via the Internet, etc. (from 325 rubles/month). 30 days free. Upon first payment. For newly created individual entrepreneurs now (free).

Question answer

Is it possible to register using temporary registration?

Registration is carried out at the address of permanent residence. To what is indicated in the passport. But you can send documents by mail. According to the law, it is possible to register an individual entrepreneur at the address of temporary registration at the place of stay, ONLY if there is no permanent registration in the passport (provided that it is more than six months old). You can conduct business in any city in the Russian Federation, regardless of the place of registration.

Can an individual entrepreneur register himself for work and make an entry in his employment record?

An entrepreneur is not considered an employee and does not make an entry in his employment record. Theoretically, he can apply for a job himself, but this is his personal decision. Then he must conclude an employment contract with himself, make an entry in the work book and pay deductions as for an employee. This is unprofitable and makes no sense.

Can an individual entrepreneur have a name?

An entrepreneur can choose any name for free that does not directly conflict with the registered one - for example, Adidas, Sberbank, etc. The documents and the sign on the door should still have the full name of the individual entrepreneur. He can also register the name (register a trademark): this costs more than 30 thousand rubles.

Is it possible to work?

Can. Moreover, you don’t have to tell them at work that you have your own business. This does not affect taxes and fees in any way. Taxes and fees to the Pension Fund must be paid - both as an individual entrepreneur and as a mercenary, in full.

Is it possible to register two individual entrepreneurs?

An individual entrepreneur is just the status of an individual. It is impossible to simultaneously become an individual entrepreneur twice (to obtain this status if you already have it). There is always one TIN.

What are the benefits?

There are no benefits in entrepreneurship for people with disabilities and other benefit categories.

Some commercial organizations also offer their own discounts and promotions. Online accounting Elba for newly created individual entrepreneurs is now free for the first year.

What does a certificate of state registration as an individual entrepreneur look like? This question worries many, since since 2017 there have been significant changes in official forms when opening an individual entrepreneur. From the specified period, namely from 01.01.17, tax authorities no longer issue certificate of state registration of individual entrepreneur, replacing this familiar document with a record sheet from the Unified State Register of Individual Entrepreneurs.

How the certificate of state registration of an individual entrepreneur has changed

Previously, a certificate of registration of an individual as an individual entrepreneur was issued to all citizens upon opening an individual entrepreneur. The document had the form P61001 and was valid on the basis of Government Order No. 439 of June 19, 2002 (Appendix 22). Since 2013, the form has changed to P61003 according to Order No. ММВ-7-6/843@ dated November 13, 2012 (Appendix 3). However, on September 12, 2016, the Federal Tax Service approved Order No. ММВ-7-14/481@, which also canceled the previous order, putting into effect the registration sheet in the Unified State Register of Individual Entrepreneurs in the form P60009.

Thus, the certificate of state registration of an individual as an individual entrepreneur is no longer issued, but all previous, already issued, documents retain their legal force, legitimizing the legal status of the entrepreneur. The form confirming the fact of registration of a citizen in the register is a record sheet, which contains all the basic information about the individual and work activities. The OGRNIP number, the date of entry (opening an individual entrepreneur) and mandatory indicators are also indicated here. Habitual certificate of state registration of individual entrepreneur Now no tax office will issue an individual one; this document has become a thing of the past.

How the certificate of registration of an individual entrepreneur has changed

Innovations also affected such forms as certificate of registration of individual entrepreneur. The form is another important registration document for an entrepreneur, since it contains information about the individual’s TIN and is subject to re-registration when changing the address of residence. This certificate was put into effect by the current Order of the Federal Tax Service No. YAK-7-6/488@ dated 08/11/11 and has not yet been cancelled. But the document is printed not on a special form with a hologram, but on regular A4 paper.

Why has the previous procedure for tax document flow changed, and why is a certificate of registration of an individual entrepreneur no longer issued? The reason is indicated in Order No. ММВ-7-14/481@, which states that the new regulations were approved in order to increase the efficiency of the procedure for registering business entities. Such a vague wording apparently means the need to save money due to the simplification of document flow, as well as speeding up registration actions when opening or liquidating a business.

Be that as it may, in practice nothing changes for taxpayers. Just as before a businessman conducted legal activities, and this was confirmed by a certificate of state registration of an individual entrepreneur, so now the work is carried out in accordance with official papers. Only instead of f. P61003 a record sheet f. is issued. P60009. If a citizen opened his own business before 01/01/17, in this case an individual entrepreneur has been created, acting on the basis of a certificate. Since already issued documentation continues to be valid, only forms from 2017 are subject to renewal.

How to restore an IP certificate

What should those individuals do who have lost their individual entrepreneur certificate? Is it possible to obtain a duplicate of this document? Who should I contact and what information should I provide? As such, restoring the individual entrepreneur certificate, that is, obtaining a repeat form, is impossible, since the regulatory legal act that approved the form has already been canceled. But do not rush to get upset, there is no need to issue a certificate. If the document is lost, you need to request an extract from the Unified State Register of Individual Entrepreneurs.

The request is made in writing upon application to the Federal Tax Service by the taxpayer or his representative. Or you can get an extract on the tax office website, in the appropriate section. A document certified by an electronic signature of tax officials will have full legal force. Thus, an entrepreneur’s certificate no longer needs to be required from counterparties to verify the reliability of suppliers of goods or services. A record sheet from the unified register will also act as a form confirming the legal activity.

Individual entrepreneur registration certificate - what it looks like

As mentioned earlier, the old certificate of state registration of individual entrepreneurs, sample form P61003 is posted just below, still has legal effect if it was already issued when opening a business. What information is reflected in this document? Appendix 3 of Order No. ММВ-7-6/843@ dated 11/13/12 contains a detailed answer. First of all, such a document is printed not on ordinary paper, but on special paper, with several degrees of protection - a hologram, drawings and signs, the coat of arms of the Russian Federation, individual numbers and series, etc. In addition, the form contains basic registration information about the entrepreneur.

Certificate of an individual entrepreneur - required details:

The citizen’s exact and complete full name and patronymic name are provided only if available.

Assigned OGRNIP and date of entry on receipt of entrepreneur status.

The name of the territorial division of the tax authorities conducting the registration of individual entrepreneurs.

Date of issue of the form and stamp of the Federal Tax Service.

The personal signature of the responsible person is affixed indicating the position and full name of the inspector.

Note! The series and certificate number always consist of 2 digits (for the series) and 9 (for the number). Moreover, such data is individual, assigned to each entrepreneur separately and cannot be repeated under any circumstances.

In what cases is a certificate of registration of individual entrepreneur required?

This form, along with the entry sheet that replaced it, is the main document confirming the fact of registration of a citizen as an individual entrepreneur. According to the norms of civil legislation, every person has the right to engage in business, without the obligatory opening of a legal entity, but subject to state registration with control authorities. Cases of illegal activity are punishable by penalties under criminal and administrative law. Therefore, before you start developing your own business, you need to officially register with government agencies.

In addition, only upon presentation of a certificate will an entrepreneur be able to obtain licenses and permits for certain types of activities, open a current account and obtain loans from banks, order the production of a seal, submit reports, enter into agreements with reliable partners, etc. In short, a document issued by the tax office about state registration of individual entrepreneurs - this is an official confirmation of the legality of your business.

We have talked a lot about what this form looks like, below are examples of samples for all types of forms discussed - from P61001 to P60009. Carefully study the photographs to know exactly how documents are prepared according to legal regulations and not encounter forgery.

Individual entrepreneur certificate - sample

Let's look at what an individual entrepreneur certificate looks like - photos are given for all possible forms. Let's start with the form f. R61001 according to Order No. 439 of June 19, 2002. As can be seen in the photograph, this document contains the main registration number of the created entrepreneur, the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs, the name of the control government agency, signature, full name and position of the responsible tax inspector. The form is printed on a special form, protected in all possible ways and marked with a series and number. This is exactly the form that was issued to citizens when creating an individual entrepreneur earlier.

Figure No. 1 - certificate according to f. P61001.

To replace f. P61001 received form P61003 according to Order No. ММВ-7-6/843@ dated November 13, 2012. This document, in principle, is not much different from its predecessor, which can be seen in Figure No. 2. The registration number (OGRNIP) of the individual in status of an entrepreneur, the date of making entries in the register, the name of the territorial division of the Federal Tax Service, the position and full name of the responsible employee, as well as his personal signature. Added a line for the date of issue. P61003. The document is printed on special paper with a hologram and other levels of protection.

Figure No. 2 - certificate according to f. P61003.

Finally, let's look at what the record sheet f looks like. P60009, relevant for the registration of entrepreneurs from 01/01/17. This document is drawn up on plain paper, without any special degrees of protection, but also contains all the necessary details, including a record of a citizen acquiring the status of an individual entrepreneur. First of all, this is confirmed by the main registration number (OGRNIP), the date of making such an entry, and the name of the territorial tax service. Personal information about the individual is provided separately.

Figure No. 3 - recording sheet according to f. P60009.

Why do you need a certificate of closure of an individual entrepreneur?

If the entrepreneur ceases his activities, how to submit an individual entrepreneur certificate? And is it necessary to submit this document to the registration authority? To close your own business, an individual must complete a number of mandatory actions, one of which includes submitting a package of documentation to the tax office. This list includes providing a copy of registration certificates about the fact of opening an individual entrepreneur. After the regulations of the legal procedure have been complied with, the citizen receives in his hands documents on the closure of the individual entrepreneur.

Since 2017, as with the creation of a business, the termination of the activities of an individual entrepreneur is confirmed by issuing a registration sheet f. P60009. Only, in contrast to registering the opening of a business, when it is closed, a different entry is made - about the exclusion of an individual from the Unified Register (USRNIP). From the moment such an entry is reflected, the entrepreneur is officially considered to have ceased his activities, but all unfulfilled obligations pass to the individual. Since according to stat. 24 of the Civil Code, a citizen bears full responsibility for debts arising as a result of his commercial activities.

Conclusion - we figured out that the rights of an individual entrepreneur acting on the basis of a certificate and an individual entrepreneur acting on the basis of a record sheet are the same, because these two documents are equivalent. The photographs above show the differences and similarities between the unified forms that were relevant before and now. The main difference is the cessation of the use of special forms with holograms, but this does not reduce the legal force of the documents.

Approach the issue of filling out an application for registration of individual entrepreneurs with all responsibility. The new form P21001 is machine-readable, which means that any deviation from the standard may result in refusal of registration. In case of refusal, the application will have to be filled out and submitted again, as well as the state fee must be paid again.

Necessary documents to fill out an application for registration of individual entrepreneurs:

— application form for state registration of an individual as an individual entrepreneur in form P21001 download;

— passport or passport details;

— Taxpayer Identification Number (if available).

Sample application P21001 for registration of individual entrepreneurs in 2019:

2. On page 2 of the application we indicate the address of the place of registration and passport details. You can find out the index by address using. The requirements for document preparation also approved the following applications for mandatory use:

When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not filling up.

3. On sheet A of the application we enter the OKVED codes of the types of activities we are going to engage in. One code must contain at least 4 digital characters. Additional codes are entered line by line from left to right. First familiarize yourself with the types of activities prohibited for individual entrepreneurs.

4. On Sheet B of the application we indicate the procedure for issuing documents and a contact telephone number. Fields Full name and the applicant's signature are filled out only by hand in black ink in the presence of a tax inspector when submitting an application for state registration. You do not need to have your signature certified by a notary when submitting documents for individual entrepreneur registration in person.

We print out the completed application P21001 in one copy. Double-sided printing of the application is prohibited. The completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the application form P21001 or you are afraid of making a mistake and being refused, use the free online service for preparing documents for individual entrepreneur registration in 15 minutes. This service will help you prepare documents for individual entrepreneur registration without errors, free of charge.

The first question that interests all future entrepreneurs is how much it costs to open an individual entrepreneur. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not complicated and at the same time allows you to save up to 8,000 rubles on fees for lawyers and a notary. depending on the region.

The second question is what documents are required to open an individual entrepreneur. Here, too, everything is extremely simple; to register an individual entrepreneur, all you need is a passport and TIN, if available. Registration of individual entrepreneurs is carried out only at the place of registration of the individual. persons (registration in passport), and an individual entrepreneur can conduct his activities throughout the territory of Russia.

The third question is how long it will take to open an individual entrepreneur. The registration period for individual entrepreneurs is established by law and is equal to 3 working days. After receiving documents confirming the registration of an individual entrepreneur, you can immediately begin work.

The final fourth question is what to do after registering an individual entrepreneur and what taxes the individual entrepreneur pays. The entire procedure for opening an individual entrepreneur on your own for free, as well as the sequence of actions after opening an individual entrepreneur, is presented in our complete step-by-step instructions for opening an individual entrepreneur in 2019.

How to open an individual entrepreneur step by step instructions 2019

Step 1. Prepare application P21001 to open an individual entrepreneur

Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is the correct filling out of the application for state registration of an individual as an individual entrepreneur in form P21001, an error in which may lead to a refusal to register an individual entrepreneur. You enter the necessary data directly through the website pages and at the output you receive documents ready for printing and submission for state registration of individual entrepreneurs.

One of these services was implemented by our partner - Online service for preparing documents for individual entrepreneur registration in 15 minutes. The service is provided free of charge.

Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and in the future submit them for state registration at a time convenient for you.

You can also fill out an application for opening an individual entrepreneur yourself. To do this, you need to download the form P21001 application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@.

Approach the issue of filling out this application with full responsibility, because the new form P21001 is machine-readable, which means that any deviation from the standard may lead to a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and submit the application again, and also pay the state fee of 800 rubles again.

Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not filling up.

The choice of OKVED should be approached carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there will be no questions or complaints from regulatory agencies. First familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digital characters. Additional codes are entered line by line from left to right.



4. On Sheet B of the application we indicate the procedure for issuing documents and a contact telephone number. Fields Full name and the applicant's signature are filled out only by hand in black ink in the presence of a tax inspector when submitting an application for state registration. You do not need to have your signature certified by a notary when submitting documents for individual entrepreneur registration in person.

Attention! We print out the completed application P21001 in one copy. Double-sided printing of the application is prohibited. The completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the application form P21001 or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for individual entrepreneur registration provided by our partner.

Step 2. Select an individual entrepreneur tax system

You need to decide on the taxation system before submitting an application to open an individual entrepreneur, since the regime will be applied from the date of registration of the individual entrepreneur. Notification of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.

The best option for starting individual entrepreneurs is one of two types of simplified tax system (STS):

Income (STS 6%)- 6% is paid on the entire amount of income, while expenses are not taken into account at all and do not affect the amount of tax.

Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference in income and documented expenses. The rate is 15%, but in the regions the authorities may reduce it for different types of activities (the rate should be checked in the regional law).

You can read about the patent taxation system (PTS) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application to switch to UTII is submitted only when you actually begin to carry out “imputed” activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to submit an application for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.



Step 3. Pay the state fee for opening an individual entrepreneur

The state fee for opening an individual entrepreneur is 800 rubles. To generate a receipt for payment of state duty, use the Federal Tax Service “Payment of state duty” service. Tax details are entered automatically when the state fee is generated in accordance with the address you entered. After generating the receipt, all you have to do is print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of Federal Tax Service partner banks, thus eliminating a trip to the bank.

Step 4. Check the package of documents for opening an individual entrepreneur and take it to the tax office

You must have an application for registration of an individual entrepreneur (one copy), a notice of transition to the simplified tax system (two copies), an original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service, in the presence of a tax inspector, fill out the Full Name field with a pen and black ink. and place the applicant’s signature on Sheet B of application P21001. As a result, the inspector will issue you a receipt for the documents submitted by the applicant to the registration authority.

You can find out the address, work schedule and telephone numbers of the tax office at your place of registration using the “ ” service.

You can track the state of readiness of documents using the service “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.”

Step 5. Take documents confirming the opening of an individual entrepreneur from the regulatory authorities

After 3 working days, documents on registration of individual entrepreneurs (provided that the documents submitted for registration are completed correctly) will be ready.

To receive them, you must have a passport and a receipt for receipt of documents with you (issued by an inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);

Upon successful registration of an individual entrepreneur, you will be given the following documents:

Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number of an individual entrepreneur);

Certificate of registration - a document confirming the assignment of a TIN (taxpayer identification number). It indicates the Federal Tax Service to which you will need to report, your Taxpayer Identification Number (TIN) and the date of registration;

Record sheet of the Unified State Register of Individual Entrepreneurs (USRIP record sheet).

The application of the simplified tax system will be confirmed by the second copy of the notification (you submit two copies when registering an individual entrepreneur; one with a tax mark remains with you). If necessary, you can additionally request an information letter from the Federal Tax Service on the application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.



Step 6. Wait for a response from the Pension Fund regarding the registration of individual entrepreneurs

After registering an individual entrepreneur, the information is automatically transferred to the Pension Fund, where the entrepreneur is also registered. This is necessary to pay fixed individual entrepreneur contributions. You will receive registration documents by mail to your registration address. If you do not receive a response from the fund within a month, you should contact the Pension Fund (in person or by phone). You may need to come to the Pension Fund to obtain documents.

You will need to take with you:

A copy and original of the Individual Entrepreneur Registration Certificate (the document where the OGRNIP number is indicated);

A copy and original of the USRIP entry sheet.

An individual entrepreneur without employees is not registered with the Social Insurance Fund.

Step 7. Obtain IP statistics codes

A notification (letter) about the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not required to be received. But, in it, among other codes, an important code is indicated - OKPO, which is needed when preparing reports. In addition, some banks still require notification of codes when opening a current account. Therefore, it is better to have this document in hand. You can receive and print a notification with statistics codes yourself on the website or by contacting your Rosstat branch.

Step 8. Make an IP stamp

The use of seals is gradually being phased out and individual entrepreneurs are not required to have one. However, in some cases a seal is still required (for example, when issuing a power of attorney to the court). In addition, business customs still retain the memory of seals. Counterparties will trust and believe your documents more if they are stamped. Therefore, we recommend making an IP stamp. There are no requirements for the impression; usually stamp manufacturers have ready-made forms and samples of impressions. In the future, you can use your stamp as needed.



Step 11. Decide whether you will have employees

If an individual entrepreneur will hire employees (under an employment or civil contract), then it is necessary to separately register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund. It is not necessary to do this directly when registering an individual entrepreneur. When the need for workers arises, before concluding the first contract with an individual. an individual entrepreneur must go through the registration procedure as an employer with the Pension Fund of Russia and the Social Insurance Fund. Registration as an employer and the presence of employees will require you to submit additional reports to the Pension Fund and the Social Insurance Fund.

Step 12. Send a notification about the activities of the individual entrepreneur

The commencement of certain activities must be notified. The notification is submitted not upon the fact of indicating the OKVED code in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.

The notification is submitted by individual entrepreneurs working in the field of retail trade, provision of transport services and services to the population (individuals). A complete list of specific types of activities that need to be notified is contained in Appendix No. 1 to the Rules, approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.

Step 13. Choose where to keep documents and how to submit individual entrepreneur reports

You should keep records of your activities from day one. The book of accounting for income and expenses is maintained according to established rules; transactions performed, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) must be made at the end of the current quarter.

The options may be the following:

Hire an accountant;

Understand everything yourself, keep accounting in Excel, and submit reports personally to the Federal Tax Service or send by mail;

Leave your comments and suggestions for improving this article in the comments.

Since 2017, not a single aspiring entrepreneur will receive the coveted certificate of registration of individual entrepreneurs, since it has been cancelled. Now the Federal Tax Service provides citizens with an ordinary USRIP entry sheet. This document has equivalent legal force and equally confirms the fact of making an entry in the state register. However Previously issued certificates are still valid! That is, persons who became entrepreneurs before and after 2017 can operate with different documents, so we will consider both of them.

Why were the certificates canceled?

The measures taken to replace papers will help save money from the budget spent on the hologram and the security form on which the individual entrepreneur certificate was previously issued. However, the main goal of replacing the certificate is to improve the electronic interaction between the Federal Tax Service and citizens within the state. registration of individual entrepreneurs, legal entities and farms. In other words, the fewer documents you need to issue after registration, the faster the process itself will happen.

Attention! Certificate forms issued before 2017 are still valid. They have the same legal force and can be applied under the same conditions as before. Holders of the form do not need to replace it with a recording sheet; their rights are protected by the previous document.

Sample of individual entrepreneur certificate

Certificates of state registration of an individual as an individual entrepreneur were issued on secure forms with the official seal - P61003. And the USRIP entry sheets, which have been issued since 2017, are printed on ordinary A4 sheets. However, despite the differences in appearance, both documents are absolutely equivalent.

You can see what a citizen’s registration certificate as an individual entrepreneur looks like in the sample presented below. You need to know it by sight, since entrepreneurs registered before 2017 can still use the document now.

Legal force of the certificate

According to the legislation of the Russian Federation, an individual entrepreneur acts on the basis of his legal capacity, that is, the right to carry out commercial activities and subsequent receipt of profit is assigned to the businessman at the time of registration with the Federal Tax Service. The same time when an established businessman receives registration documents.

Many businessmen believe that the individual entrepreneur registration certificate gives them authority, but this is a misconception. No registration document can confer rights on an entrepreneur. This is what any lawyer providing legal advice will tell you.

Questions regarding paperwork arise due to the analogy with legal entities. They cannot act independently, since an organization can be formed by several co-founders. All rights, obligations and shares in the capital are distributed between them by the charter of the enterprise, therefore in many contracts, acts and similar papers from legal entities you can find the wording “... acting on the basis of...”.

Details and their application

Without a certificate of registration as an individual entrepreneur, you cannot engage in business; this is punishable by the law of the Russian Federation by imposing fines. The document may also be requested by counterparties who need to check the fact of registration of a businessman and the reliability of a future transaction. The individual himself also needs it, because it contains all the important details that may be needed in the process of entrepreneurial activity:

• Full name of the business entity;
• date of entry of information into the register;
• serial number of the form;
• name of the body that carried out the procedure;
• registration number (OGRNIP), under which you can find all the initial information about the individual entrepreneur and changes made to the register.

If we take the same invoice, then according to the Tax Code of the Russian Federation, the entrepreneur is obliged to indicate in it the details of the certificate of state registration of the individual entrepreneur. It is also impossible to sign a simple agreement between partners without such details.

The certificate and the record sheet are equivalent

The USRIP entry sheet replaces the certificate of state registration of individual entrepreneurs in all respects. It looks less reliable, but has the same significance, that is, it can be referenced to prove the fact that information about the entrepreneur was entered into the Unified State Register of Entrepreneurs.

Attention! Persons registered in the Unified State Register of Individual Entrepreneurs since 2017 indicate in invoices, acts, contracts and any other documents the details from the Unified State Register of Individual Entrepreneurs registration sheet. It also contains the OGRNIP, the date and name of the Federal Tax Service, which carried out the registration of the individual entrepreneur, and the full name of the individual.

How to get a record sheet

Only the Federal Tax Service can register citizens as business entities. You should apply for the coveted status of an entrepreneur to the authority located at the applicant’s place of residence. However, not all branches are authorized to carry out state registration; for example, in Moscow there is only one such branch - the 46th.

Find out the list of departments located at a specific address and authorized by the state. Registration is available on the Federal Tax Service website.

The list of documents for registration of an individual entrepreneur includes:

If it is not the applicant himself who applies to the tax authority, but his representative, the tax authorities will require that he show them a notarized power of attorney confirming the transfer of authority to an outsider.

You can submit documents not only in person, but also by mail with a specified list of attachments. You can also register a business online through a specially developed Federal Tax Service service. But for this you need to be the owner of a personal electronic signature.

The decision is made within 5 days, after which you need to return to the tax office for registration documents. You must have with you a passport and a paper with a mark on the acceptance of documents, issued by the registrar on the day of their submission.

Until 2017, after opening an individual entrepreneur, businessmen were given:

• certificate of state registration of individual entrepreneurs;
• notice of assignment of TIN (if not previously issued);
• notification of registration with the Federal Tax Service as a taxpayer.

Since 2017, for the first time, registered businessmen will be given:

• record sheet from the Unified State Register of Individual Entrepreneurs;
• notice of assignment of a TIN (if it has not been assigned previously);
• Certificate of individual entrepreneur on tax registration.

Obtaining a certificate after loss

Since the certificate of state registration of an individual entrepreneur has been cancelled, it is not possible to obtain the document again. No one will issue a duplicate of a previously received form if it is lost.

Don't panic! There is absolutely no need for a duplicate. If you have lost your individual entrepreneur registration certificate, it is enough to obtain an extract from the Unified State Register of Entrepreneurs containing information about all the latest changes made to the register. This paper is enough to find out under which OGRN the counterparty is registered and to check its reliability.

How to obtain an extract from the Unified State Register of Individual Entrepreneurs (USRIP)

You can get an extract in several ways:

• in the tax service;
• on the Federal Tax Service website;
• through intermediaries.

To apply to the Federal Tax Service, you need to prepare 2 copies of a freely drawn up application, a receipt for payment of the state duty (200 rubles per copy) and a written power of attorney for the representative, if he goes to the tax office instead of you.

It’s even easier to get an extract on the Federal Tax Service website. For this:

• go to the special section;
• log in;
• if you don’t have an account yet, go through the simplified registration form;
• click on the wording “Submit a new request”;
• enter your OGRN or INN, you can find them out right away;
• Confirm that you are not a robot;
• create a request by clicking on the appropriate function.

The completed extract will appear in the list of your applications. It has legal force because it is certified by an electronic signature of the Federal Tax Service. This is both good and bad, since a file with an electronic signature can only be opened on a computer with Crypto Pro 3.6 or higher software installed.