Finally, you decide what you want more, work for the benefit of your boss or be the master of your own life! – this is an excellent prospect. The best option in this matter would be to register yourself as an individual entrepreneur. What is needed to open an individual entrepreneur - we will tell you about this today.

Opening an individual entrepreneur is a good chance for self-realization

If there is no permanent registration in the passport, then you can register an individual entrepreneur at a temporary registration address.

What documents does the tax office issue?

To open an individual entrepreneur, you will have to prepare a package of documents

So, the allotted time for checking the documents has passed, you again go to the tax office to receive ready-made documents. What documents confirming the status of an individual entrepreneur will you receive?

• Unified State Register of Individual Entrepreneurs is an extract from the state register;
• Document on registration with the tax office;
• OGRNIP – certificate of state registration as an individual entrepreneur.

In addition, you can immediately contact the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund and fill out registration documents there and a notification of assignment of the selected codes. If suddenly the tax office does not give them to you, then you will have to go to all these authorities and re-collect the full list of necessary documents.

As soon as you receive the documents, you can begin working as an individual entrepreneur, within the framework that you specified in the documents. It is very rare, but sometimes it happens that the tax office refuses to register you as an individual entrepreneur.

This usually happens due to incorrectly entered data or an incorrectly completed application. In any case, the tax service must motivate the refusal. If suddenly this does happen, then the entire procedure for submitting documents will need to be repeated, and the state fee will have to be paid again in the same amount.

How much money do you need to open a sole proprietorship?

The state duty is very small

The easiest, but at the same time the most expensive way to register yourself as an individual entrepreneur is to contact a specialized company, whose employees will handle the registration of individual entrepreneurs without you, they will collect what you need and give it to you.

The cost of these services in large cities will be about 5,000 rubles, possibly more. If you do everything yourself, then the costs will cost a minimal amount; 800 rubles must be spent on paying the state fee, plus you will need money to pay for photocopies of the necessary documents.

If you resort to the help of intermediaries, you will have to spend money on notary services; on average, notarization of documents and signatures will cost 400 rubles. Although it is difficult to value the services of intermediaries in monetary terms, because your problems can be solved by someone you know, then it will not cost you any additional costs, but if you hire someone from outside, the amount will most likely be negotiable and discussed in a specific case.

What other costs might there be: for example, you, as an entrepreneur, wanted to have a current account and the seal of your company, although this is not at all necessary for an individual entrepreneur. In this case, you need to spend plus 1000 rubles on opening a current account and about 500 rubles on making a seal for your company.

How to open a legal entity or individual entrepreneur? What documents must be submitted to the tax authority? What is the amount of state duty when starting a business? Who is checked more by government supervisory authorities? A legal consultant answers these and many other questions:

One day, friends asked me to help them register an individual entrepreneur. After reading the Law, visiting a decent bunch of websites, I prepared the necessary set of documents (as it seemed to me then) and we went to the tax office to file. Already leaving the tax office, we heard the indignation of a man who was refused registration.

He was indignant because when accepting documents for registration, the inspector did not check them for possible errors. To the man’s arguments, the inspector replied that he was not obliged to check for errors and his task was only to accept the documents that were brought to him, no more, no less.

For a whole week, waiting to receive the completed documents, I was tormented by doubts as to whether I had filled out everything correctly and whether I had attached all the documents. And my bad expectations came true - we were refused. I don’t remember the exact reason for the refusal. I had to prepare a package of documents again, pay the state fee again and wait another week. The second time was successful! For me, but for a friend, some kind of deal fell through due to the first refusal of registration.

In a word, after reading this article, you will be able to “high-quality” register an individual entrepreneur absolutely independently and without anyone’s help. At the end of the article, we will discuss “pitfalls” or “pitfalls” that you definitely need to pay special attention to, and this will allow you to avoid refusal of registration or other troubles.

Do you want to know which business form to choose? Read the article “What to choose as an individual entrepreneur or LLC? Differences and comparison".

Looking ahead, we can give answers to several of the most popular questions regarding the registration of individual entrepreneurs:

How much does it cost to open (register) an individual entrepreneur?

Yours costs associated with registering an individual entrepreneur will consist of the following payments:

• State duty - 800 rubles;
• Printing - 300 rubles (maximum 500 rubles);
• Opening a current account - from 1000 rubles;
• Purchase and registration of a cash register (optional) - from 15,000 rubles.

How long will it take to register an individual entrepreneur?

• Collecting documents and filling out an Application for Individual Entrepreneur Registration - 1 day;
• Registration of an individual entrepreneur with the tax office - 3 days.
• If you do not have a TIN, then registering an individual entrepreneur will take 10 days (read about this below).

So, everything in order.

Individual entrepreneur (IP), who or what is it?

An individual entrepreneur, individual entrepreneur, is an individual who is registered as an entrepreneur, but without forming a legal entity and at the same time, possessing all the rights inherent in a legal entity. Advantages of an individual entrepreneur over a legal entity (for example, LLC):

• Individual entrepreneurs do not need to have a legal address;
• Individual entrepreneurs do not need to have an authorized capital;
• The individual entrepreneur freely uses the proceeds, i.e. all funds received from the implementation of their business activities.

Where does individual entrepreneur registration take place or where to register an individual entrepreneur?

State registration of individual entrepreneurs carried out by the tax service. Register an individual entrepreneur You can only at your territorial tax office, i.e. only in the branch to which your residential address belongs (permanent address). For example, you are registered in the Moscow region, but want to register an individual entrepreneur in Moscow, this will not work. You can also register an individual entrepreneur using temporary registration, but (important) only if there is no mark in your passport indicating permanent registration.

It should also be noted that business activities can be carried out throughout the Russian Federation, regardless of the place of registration of the individual entrepreneur.

Register an individual entrepreneur in Moscow It is possible only at the 46th tax office (Federal Tax Service No. 46) at the address: Pokhodny Proezd, building 3, building 2. .

If you are from another region, then you can find out the address of your tax office on the FIAS website.

All information related to individual entrepreneurs is contained in the Unified State Register of Individual Entrepreneurs (USRIP). Some of the information is publicly available and anyone can request it.

Do I need a TIN to register an individual entrepreneur?

To register you as an individual entrepreneur, you must indicate your TIN in the Application for Individual Entrepreneur Registration. If you do not have one, then you must add an Application for TIN to the package of documents for registering an individual entrepreneur.

In this case, the “tax office” will first carry out the procedure for registering you and assign you a TIN, and then begin registering “your” individual entrepreneur. The registration period for individual entrepreneurs will increase by 5 days (the time required to assign you a TIN).

Selecting individual entrepreneur economic activity codes (OKVED for individual entrepreneurs). Step 1.

When filling out the Application for individual entrepreneur registration You will need to list the types of economic activities you will engage in. All types of economic activities are divided into categories and subcategories. They are contained in the All-Russian Classifier of Types of Economic Activities (Service for selecting OKVED codes with the ability to send by e-mail). Each type of activity has its own specific code (XX.XX.XX). When filling out the Registration Application, you must indicate this code and its meaning.

It is advisable to select and indicate as many codes as possible, but no more than 20. In practice, for unknown reasons, for some reason problems arise with registration if more than 20 codes are indicated in the Application. After registration, you have the opportunity to add or exclude some codes, but to do this you must submit an Application for Amendments to the Unified State Register of Individual Entrepreneurs.

Types of economic activity have concepts: basic And additional. There can only be one main code and it is indicated first in the Application for Individual Entrepreneurship Registration. There can be any number of additional codes.

To select the OKVED codes that suit you, we suggest using the Collection of OKVED types for small and medium-sized businesses (you can also download it there), which is divided into the most popular areas of activity.

Important! There is a certain list of OKVED codes, which requires, when registering an individual entrepreneur, to also provide certificates of good conduct (no criminal record).

We fill out the Application for registration of individual entrepreneurs. Step 2.

Next, we need to fill out an Application for state registration of an individual as an individual entrepreneur (IP). It is advisable to fill it out on a computer, but you can also fill it out manually. But you cannot add anything by hand on the finished printed Application.

You can download a completed sample Application for Individual Entrepreneur Registration and enter your data into it. After this, print and staple, and on the back of the last page stick a “piece of paper” with the inscription "Strapped and numbered ____ pages", indicate your full name and sign.

Attention! This sample Application for registration in form P21001 will not be valid from 04/07/2013. From this date, new application forms will be introduced. For professional assistance in registering an LLC, I recommend contacting the Center for Business Registration and Support.

Example “Paper on the back of the last sheet”

Do not forget sign the Application in places where “Applicant” is indicated. If you personally submit an Application to the tax office, you do not need to have your signature certified by a notary.

Application for transition to the simplified tax system for individual entrepreneurs. Step 3.

The majority of individual entrepreneurs choose from the tax regimes proposed by our state Simplified system (USN). The simplified tax system provides a lot of advantages. You can learn about taxation regimes on the page dedicated to the taxation system.

We dare to assume that you too will choose the “simplified” version. If you decide to use the Main Tax Regime (OST), then there is no need to fill out an Application for Switching to the simplified tax system, and you can skip this step.

Application for transition to simplified tax system can be submitted simultaneously with the submission of the Application for registration or within 5 days after receiving the Certificate of Registration of the Individual Entrepreneur.

The simplified system offers two options for calculating the single tax:

• 6% of income;
• 15% of income minus expenses.

The first option is suitable for individual entrepreneurs whose activities do not involve significant expenses, for example, the provision of any services. The second option is chosen by those who incur serious costs to extract future income (trade, production).

So, fill out the Application for transition to the simplified tax system. You can download a completed sample Application for Transfer to a Non-STS for Individual Entrepreneurs and replace the data highlighted in “red”.

In the column “Selected as an object of taxation,” put the number “1” if you choose the mode - 6% of income and the number “2” if - 15% of income minus expenses.

The application for transition to the simplified tax system must be printed and submitted in 3 copies, both sign. When submitting documents for registration of an individual entrepreneur, the Federal Tax Service employee is obliged to return one copy of the Application with a mark of acceptance. After registration, you should still receive an Information Letter confirming the acceptance of your Application to switch to the simplified tax system. Read about it below.

State duty (state duty) for registration of individual entrepreneurs. Step 4.

To register an individual entrepreneur, you must pay a state fee of 800 rubles..

You can pay the state fee in two ways:

• through a bank;
• through the terminal in the “tax office”.

Paying the state duty through the terminal is much easier and faster, but for this you will need to pay a commission of 50 rubles.

If you still decide to make a payment through a bank, then download the Receipt for payment of the state fee for registering an individual entrepreneur, enter your data into it and run to Sberbank (there is no commission there). The receipt is only suitable for Moscow.

The receipt must be attached to the set of completed documents.

Important point! If for any reason you are denied registration as an individual entrepreneur, then It is not possible to return the paid state fee or credit it for re-registration.

Registration of individual entrepreneurs with the tax office, submission of documents. Step 5.

All documents for individual entrepreneur registration prepared, printed, bound (where there is more than one sheet) and signed! Now you need to submit them to the tax office. Where exactly (for Moscow - Federal Tax Service No. 46) is written above. In the 46th “tax” office, registration of individual entrepreneurs takes place in hall No. 3. Our state is modern, and therefore the queue at the tax office is electronic, i.e. You need to take a ticket at the terminal and wait for your turn.

So, in your set of documents for individual entrepreneur registration must be:

• Application for state registration of individual entrepreneurs- 1 PC.;
• Copy of the passport(on one page: spread of the first page and the page with registration) - 1 pc.;
• Copy of TIN Certificate- 1 PC.;
• Application for transition to simplified tax system- 3 pcs.;
• Receipt for payment of state duty- 1 PC.

Important! Don't forget to take your passport and original TIN Certificate.

The Federal Tax Service inspector, after checking your set of documents, must issue you Receipt for receipt of documents. The receipt, in addition to the list of documents accepted from you, contains the date when you can pick up the completed documents. If you miss this date, the tax office will send them to you by mail.

If you also submitted an Application to switch to the simplified tax system, then the inspector must mark the second copy and return it to you.

We collect the completed documents. Step 6

According to the law Individual entrepreneur registration period is 5 days. Documents must be collected on the appointed date and provided with a Receipt. As in the case of submitting documents, we take a receipt and wait for our turn (this is for Moscow).

The set of ready-made documents for individual entrepreneur registration includes:

• Certificate of registration of individual entrepreneur;
• Notification of registration with the Federal Tax Service;
• Extract from the Unified State Register of Individual Entrepreneurs.

That's it - you are an individual entrepreneur! There's just one more thing left to do...

What to do after registering an individual entrepreneur. Step 7

To complete the process individual entrepreneur registration you need to receive an Information Letter from the State Statistics Service, a Notice of Registration with the Pension Fund, make a stamp, open a current account, buy and register a cash register.

Information letter from State Statistics Service

At present, Rosstat (Territorial body of the Federal State Statistics Service for Moscow) does not provide Information Letters.

You can print the Notification yourself in the form approved by the Federal State Statistics Service (Rosstat) on May 28, 2012.

Registration with the Pension Fund

When registering an individual entrepreneur, the tax office itself sends data about you to the Pension Fund. However, you still need to visit it in order to pick up the Notice of registration with the Pension Fund of Russia in which you will find your registration number. You need to have with you: a copy of the TIN, a copy of the passport, a copy of the Certificate of Registration, a copy of the extract from the Unified State Register of Individual Entrepreneurs, a certificate of compulsory pension insurance (green laminated card). You will also be given samples of receipts and the amount of contributions that will need to be transferred by the individual entrepreneur to the Pension Fund of the Russian Federation.

Make a stamp

An individual entrepreneur is not required to have his own seal. However, its presence is welcomed by both banks and business partners. A seal imprint on a contract looks more impressive than just a signature. The cost of making a seal varies from 300 to 700 rubles. To produce a seal, you are usually asked to provide: full name, city and OGRN.

Open a bank account

An individual entrepreneur is not required to open a bank account. He can easily conduct his business without him. Open a current account only if necessary, because the bank takes money for this service (from 1000 rubles) and, in addition, you will have to pay a commission to the bank monthly (about 1000 rubles).

To open a current account, you must provide the following documents to the bank: Individual Entrepreneur Registration Certificate, TIN Certificate, Information Letter from State Statistics Service, passport.

Currently, there is no need to notify the Federal Tax Service about opening an account!!!

Cash machine

Whether or not an individual entrepreneur needs a cash register depends on his field of activity. Individual entrepreneurs can accept money from their clients in different ways: in cash, by transfer to a bank account. If your activity involves accepting money from clients in cash, then you need to have a cash register. Only those individual entrepreneurs who provide clients with services listed in the “All-Russian Classifier of Services to the Population” (OKUN) can work without a cash register. In this case, instead of a cash receipt, a Strict Reporting Form (SRF) is used.

It is not enough to simply purchase a cash register; it must be registered with the tax office (registered).

Features of individual entrepreneur registration - be careful!

The individual entrepreneur registration process may well end refusal of state registration. You can get a refusal for various reasons: documents are not drawn up correctly, the applicant’s signatures are not included everywhere, or not all documents are provided (we are all human and we all make mistakes). As a result of the received refusal to register, you will lose not only the state fee paid, but also your precious time, which, ultimately, can disrupt certain plans (for example, signing an agreement with a client).

Also, when independently preparing documents for registration, special attention should be paid to indicating all the information that may later affect your work. For example, during registration you did not indicate any OKVED code that you may need in the subsequent conduct of business, or you did not immediately submit an application to switch to the simplified tax system upon registration. In both cases, you will be forced to spend some more time solving these problems.

And this is not a complete list of possible troubles and financial losses that can be avoided if you immediately use the services of specialists. Specialized legal companies register you as an individual entrepreneur in full compliance with the law and taking into account all the specifics.

For example, the Center for Business Registration and Support, which, by the way, is located next to the only tax office in Moscow that registers individual entrepreneurs, will register you as an individual entrepreneur in just 5 working days for only 3,000 rubles, payable upon delivery. Specialists of the Registration Center will be with you within half an hour, taking into account the specifics of your business, will prepare all the necessary documents and accompany you to the tax office to submit documents. You also do not need to resolve the issue of paying the state registration fee; the legal center’s specialists will take on this task. All you have to do is tell them the address where you will need to deliver the completed set of documents (by the way, printing is also included in the cost of the service) - and it’s free.

How to open an individual entrepreneur in Russia: list of documents + where to submit them + who does not have the right to open an individual entrepreneur + how to open an individual entrepreneur for a foreigner + payment of state fees + what to do after receiving the certificate?

Individual entrepreneurship is one of the forms of civil activity that is aimed at generating income, usually above average earnings. An individual entrepreneur gives you the opportunity to work for yourself and independently manage your schedule and volume of work.

For this activity to be official, future entrepreneurs need to know the specifics of starting their own business. After all, without registering an individual entrepreneur, conducting business will be considered illegal. And tax evasion can provoke serious problems with the Law.

So, how to open an individual entrepreneur in Russia to do what you love?

What documents are needed to open an individual entrepreneur?

In order to open an individual business, you need to prepare a certain package of documents.

It consists of the following evidence:

Application for registration of individual entrepreneurs.

Personal data and type of future activity are indicated here. Each registration authority has a sample of such an application. You can also preview it here: https://www.nalog.ru/rn77/related_activities/registration_ip_yl/registration_ip/order/4162994/

Both the original and a copy of all pages of the document are required.

If the opening of an individual entrepreneur is not carried out by the novice businessman himself, but by his authorized representative, copies of the document certified by a notary are needed.

Receipt for payment of state duty for the provision of services.

We will tell you further about how to pay for the service and get a certificate about it.

If this taxpayer number is not available, you need to obtain it from the same authority where you are submitting documents.

Additional evidence.

For example, if a citizen of another country wants to open an individual entrepreneur in Russia, he must provide the original and a copy of the temporary registration document.

And if a trusted person is involved in registration of an individual entrepreneur, it is necessary to present a power of attorney, and notarized.

Sample application for opening an individual entrepreneur in Russia:

After the entrepreneur submits an application and provides all documents, he will be given a receipt confirming receipt of all certificates. The authority will immediately set a date when the decision to open an individual entrepreneur will be ready.

But we have not yet answered an important question: where to take these documents and which body will be able to open an individual entrepreneur?

Where can I register an individual entrepreneur in Russia?

So, this is the next “obstacle” when registering – figuring out which body you need to contact.

Option 1. Contact the tax office in person.

Opening individual entrepreneurship in Russia is carried out Tax Inspectorate offices. Having collected the entire package of documents, the entrepreneur must contact the local tax office at his place of registration. You can find the required inspection address in your region here: https://service.nalog.ru/addrno.do

If a person has chosen the UTII system to pay taxes, it is allowed to open an individual entrepreneur at the place of business activity.

Also in Russia it is allowed to carry out business in several districts and regions of the country. In this case, the opening of an individual entrepreneur takes place at the Tax Inspectorate office at the place where the first business object was opened.

Option 2. Open an individual entrepreneur through the MFC.

Thanks to the MFC, an entrepreneur saves a huge amount of time. It is enough to hand over all the documentation to the center specialist. Then the representative of the Authority does everything himself. In addition, branches are located in literally every city in Russia: http://mfc.rf/mfc/index/regions

The package of documents for opening an individual entrepreneur consists of:

1. Passport of a citizen of the country (original, copy).
2. A receipt indicating payment of the state duty.
3. Statements.
4. Copies of TIN.

Sample application to the MFC:

Option 3. Open an individual entrepreneur online.

Today you can register an individual entrepreneur in Russia on the Internet portal: https://service.nalog.ru/gosreg

First, you need to go through the registration stage on the website or log in through your account on the State Services portal (the latter option is more recommended, since you will receive a discount on paying the state fee).

Option 4. Submit documents by mail.

The entire package is issued as a valuable letter and sent to the selected tax office.

Note that opening an individual entrepreneur in this way is not the best idea, because... If there are errors, the application will be rejected. You will have to collect the documentation again, but you will not find out about the presence of problems right away - Russian Post is not famous for its speed of work.

Who can open an individual entrepreneur in Russia?

Not everyone can carry out their professional activities as an individual entrepreneur.

Thus, the following can obtain a certificate of individual entrepreneurial activity in Russia:

• adults, capable persons;
• minors with parents or guardians;
• adults with limited legal capacity;
• foreign persons living in Russia.

In the case of opening an individual entrepreneur by a minor, one condition must be met - at the time of registration he must be fully 14 years old. The authority also needs to provide a document of consent for the child to carry out activities on the part of parents and guardians.

Who is prohibited from opening an individual entrepreneur in Russia?

There is a list of positions that prohibit individual entrepreneurial activity.

First of all, this applies to all government employees. Those in power, the administration, do not have the right to conduct business.

Also, registration of individual entrepreneurs is prohibited:

• police officers;
• lawyers;
• judges;
• employees of the State Duma;
• police officers.

In addition, the Tax Inspectorate may refuse registration to those who previously had an individual entrepreneur, but never deregistered it.

For any type of activity, start-up capital is required. If an organization is declared bankrupt, a person cannot be an individual entrepreneur.

In cases where the court has imposed restrictions on a businessman to carry out his activities, registration of an individual entrepreneur is impossible. You need to wait for the period that the court has awarded. The maximum period of restrictions is 5 years.

How to open an individual entrepreneur in Russia for foreigners?

In Russia, a foreign citizen has the same rights to an individual entrepreneur as a Russian. Only a businessman with foreign registration needs to provide a certificate of temporary registration in Russia.

The list of required documents is also slightly different:

• application for opening an individual entrepreneur;
• passport (original and copy);
• birth certificate (original and copy);
• a copy of the document on permanent or temporary residence in the Russian Federation;
• certificate indicating place of residence in the Russian Federation (original and copy);
• receipt of payment of state duty.

All documents submitted to the tax service must be translated into the state language of the Russian Federation, and the translations are certified by a notary. The entire registration procedure takes no more than 5 days.

How much state duty should I pay?

In order for the Authority to open an individual entrepreneur, a private individual must. Its size is 800 rubles. This money goes to the Tax Service account.

You can pay the fee directly at the Federal Tax Service cash desk. But if you don’t want to waste time in queues, this can be done remotely through the portal https://service.nalog.ru/gp2.do

Select the required payment type:

You need to print it out and, using the received details, pay the specified amount at any convenient bank.

The receipt looks like this:

Types of tax payment for individual entrepreneurs in Russia

When you submit documents to open an individual entrepreneur, you will have to choose which tax regime suits you best. There are several systems. They may differ in different regions of the Russian Federation.

So, you can choose the following systems:

1. UTII is a single tax.
2. STS is a simplified taxation system.
3. OSN is the main system.
4. PSN – patent system.

No. 1. UTII.

Until 2014, this system was the only one possible for most regions of Russia. Then businessmen had a choice.

When registering UTII, income registration is carried out twice a year. Further, the entrepreneur makes monthly contributions to the tax service in the amount of 15% of income.

The disadvantage of such a system is that payments must be made regardless of whether there was any income at all in a particular month or not. The advantage is that there is no need to collect a large amount of documentation, and the percentage of payments is low.

No. 2. USN.

Simplifies all reporting. Thus, a businessman can conduct these affairs without the help of an accountant. Also, this system exempts the activist from property tax.

There are two types of simplified tax system:

• by income,
• by profit.

In the first case, 6% of income is calculated, in the second - 5-15% of profit.

No. 3. OSN.

The least profitable system for businessmen. Very problematic when preparing reports. Therefore, an accountant must work on staff. Also, this type obliges payments at too high interest rates.

To ensure that you do not have this mode installed by default, it is important to indicate any other system when submitting an application to open an individual entrepreneur.

No. 4. PSN.

Only individual entrepreneurs have access to this system.

A businessman must obtain a patent by filing an application with the Tax Inspectorate. You can work under this type of taxation only in the territory where the patent was issued. PSN exempts business owners from declaration for the period of patent validity.

Among the advantages are:

• No need to purchase cash register equipment.
• Lack of a large amount of documentation and reports.
• The interest rate is not higher than 6%.

To make it easier for you to compare all 4 systems, study the summary table:

What are the next steps after opening an individual entrepreneur?

If the application for opening has been completed correctly and all documents are genuine, the entrepreneur will be given the following package:

1. Certificate of opening of an individual entrepreneur.
2. Certificate of assignment of TIN.
3. Extract from the state register.

Sample certificate of opening an individual entrepreneur in Russia:

From the moment the application is submitted until the certificate is issued, no more than 5 working days. After a person has received a registration certificate, one can begin preparing for further activities.

So, an entrepreneur needs:

1. Register with the Pension Fund.
2. Open a bank account.
3. Buy a cash register.

No. 1.

Making a seal.

To make a seal, the selected company that does this must provide your TIN and the certificate of opening an individual business.

Almost all printing houses in Russia are engaged in the production of stamps. Its cost can be 500-1000 rubles.

It is worth noting that a seal is not a prerequisite for an entrepreneur. But its presence makes the businessman more serious and respectable in the eyes of the customer. It also simplifies the work if a businessman often needs to certify documentation.

On the seal itself you can depict personal data, the coat of arms of an enterprise or organization.

No. 2.

Registration with the Pension Fund.

Previously, an entrepreneur had to do this on his own. But now this issue is dealt with by the Tax Inspectorate, which automatically sends a request to the Pension Fund of the Russian Federation after the official registration of the individual entrepreneur. This is done within 5 days.

But it is also important to mention that if you become not just a businessman, but also an employer, within 30 days after the first hire you must register with the Social Insurance Fund. To do this, go to the regional office of the FSS with the following documents:

You can find a list of branches here:

If an entrepreneur wants to receive funds as an individual entrepreneur, he must open a new bank account. Having an account as an individual will not work.

To do this, you can choose, for example, Sberbank:

Detailed instructions on how to register an individual entrepreneur in Russia.

What documents are required? All the subtleties and nuances of the process.

No. 4.

Purchase of a cash register.

Today, many organizations require that any financial payments be made only through.

• So, a cash register is required when:
• Implementation of individual entrepreneurs paid by UTII.
• Provision of services by an entrepreneur to other organizations.

Work according to the simplified tax system.

The Tax Inspectorate notifies you of the need to have such a device upon registration. As soon as a businessman buys a cash register, he has to take it to the tax office so that they register it too.

Knowing how to open an individual entrepreneur in Russia and what form of tax payment to choose, you can safely begin to carry out your activities. If you are concerned about any questions during registration, tax officials will give detailed answers to them.

Roman Shirokiy

Reading time: 4 minutes

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Individual entrepreneurship is an activity of citizens aimed at generating income, the amount of which in most cases exceeds the salary level. It is not surprising that many people are interested in how to open an individual entrepreneur and what taxes to pay.

If you intend to organize a small enterprise or small production, you will have to register an individual entrepreneur in order to work within the law. In the article I will consider instructions for opening a private business, official registration, the taxation system in the field of individual entrepreneurship and will provide advice from lawyers.

Individual entrepreneur is an activity carried out by an entrepreneur independently. Making a profit is based on the use of one’s own property, performance of work and sale of goods. Entrepreneurs have to work within the scope of laws that also apply to legal entities.

The main registration authority responsible for issuing permits for individual entrepreneurial activities is the territorial branch of the Federal Tax Service. There is a small exception. In particular, in Moscow you can open an individual entrepreneur by contacting the Interdistrict Inspectorate of the Federal Tax Service No. 46. According to current legislation, registration of an individual entrepreneur takes 5 days.

It will not be possible to register a business without a package of documents. What papers are submitted to the registration authority?

1. Application for registration of individual entrepreneurs. You can find a sample application at the registration authority or on the website nalog.ru.
2. Passport. If the package is submitted by the applicant, a copy will do. If the matter is handled by a trusted person, a copy of the passport will have to be notarized.
3. You will also need the original receipt, which indicates payment of the duty.
4. Additional documents. A power of attorney if the package is submitted by an authorized person, and a certificate of registration when this information is not clearly visible.

After submitting a package of documents, the applicant receives a receipt indicating that the registration authority has received the application. A date is set for when the results will be released. Complete the application carefully and correctly. If it makes mistakes, the authority will send them to the individual by mail. As a result, registration of individual entrepreneurs will be delayed.

Video advice from a professional lawyer

If all is well, on the day appointed by the registrar, the applicant must come to the specified place and receive:

1. A certificate confirming the registration of an individual entrepreneur.
2. Document on assignment of identification number.
3. Extract from the State Register of Entrepreneurs.

Let's consider the procedure in detail.

Step-by-step action plan

Not satisfied with the salary? Tired of working as an archaeologist or doctor for pennies? Do you want to realize your entrepreneurial ideas? It is not necessary to create a joint stock company; individual entrepreneurship will do. For registration, a corresponding application is submitted to the tax authority.

1. Make sure that you are not subject to restrictions established by law for individual entrepreneurs. In particular, must be over 18 years of age. Legal capacity should not be limited by judicial procedure. Employees of municipal and state services cannot be entrepreneurs.
2. Write an application for registration of an individual entrepreneur. You will find the form called P21001 at the registration authority or on the portal of the regional tax service. The application must be written by hand or on a computer.
3. In the application, indicate the type of planned activity. The information will become the basis for conducting activities permitted by law. Please note that certain activities are subject to the appropriate taxation system.
4. Decide on the tax system. In most cases, individual entrepreneurs choose a simplified taxation option. It is noteworthy that this stage is allowed to be completed after registration is completed. However, it is better to decide on the SN during the application process.
5. Contact your regional tax authority and receive details for paying state taxes. duties. You can pay it at Sberbank, and attach the receipt to the application. Include a copy of your passport and identification code in your package of documents. When submitting, do not forget to take your passport with you.
6. Submit the complete package to the tax authority representative. Within 5 days, department employees will prepare the documentation and issue a certificate and an extract from the register.
7. After receiving it, all you have to do is contact the Pension Fund, register and find out the amount of mandatory contributions. Once the process is complete, you can open a bank account and start your business.

The procedure for registering an individual entrepreneur may seem complicated. However, in reality the opposite is true. If there are no problems with the law, in less than a week you will realize your dream of becoming a businessman.

Video review about opening an individual entrepreneur

How to open an individual entrepreneur for a foreign citizen in Russia

Recently, a friend from Kazakhstan asked me how to open an individual entrepreneur for a foreign citizen in Russia. I will describe in detail the procedure for registering foreigners as individual entrepreneurs on the territory of the Russian Federation. To begin with, I note that any foreigner has the same rights as citizens of the country.

I will list the requirements for foreign citizens when opening an individual entrepreneur.

1. When registering a foreigner as an entrepreneur, it is necessary to be guided by the current legislation regarding the registration of entrepreneurs.
2. Since the place of registration of an entrepreneur is a permanent residence permit, foreigners are registered based on their place of temporary residence. The information is indicated on the ID card in the form of a stamp.

Let's look at the documents for registration.

1. Application for registration of individual entrepreneurs.
2. A copy of the foreigner's passport. Have the original with you.
3. Photocopy of birth certificate. It's a good idea to grab the original as well.
4. A copy of the document that allows permanent or temporary residence in Russia. Registration is carried out on this basis.
5. Original and photocopy of a document confirming your place of residence in Russia.
6. Receipt of payment of the fee for opening an individual business.

Remember, all documentation for starting a business, which is submitted to the tax office, must be in Russian. If necessary, translate and notarize.

Foreign citizens can independently submit the package to the tax service. If this is not possible, for example, due to health reasons, the applicant can send them by valuable letter, attaching an inventory. The registration procedure takes 5 days, as in the case of Russian citizens.

If you have a great idea for organizing a business in our country, you can implement it. Current legislation does not prevent this.

What taxes does an individual entrepreneur pay?

Let's talk about what taxes the individual entrepreneur pays. Over the past year, individual entrepreneur taxes have remained virtually unchanged. Consequently, payment rules remained at the same level. According to current legislation, taxation of entrepreneurs in Russia is carried out according to several options:

1. Single tax - UTII.
2. Simplified system - simplified tax system.
3. Patent system – PSN.
4. The main system is OSN.

Each entrepreneur operating in the Russian Federation reserves the right to choose the taxation option that is more suitable. Let's look at the options in more detail to make the best choice.

UTII

The UTII taxation system has been in effect since 2008. Until 2014, Russian territorial units that adopted the system as a tax adhered only to it. In the year 2014, individual entrepreneurs were given the opportunity to choose the type of taxation.

1. Provides for the payment of fees on estimated income. The amount, taking into account all factors ensuring income generation, is set twice a year. After this, the individual entrepreneur pays fifteen percent of this amount every month.
2. The main disadvantage is that the entrepreneur pays contributions regularly. It doesn't matter if there is any income at all.
3. The main advantage comes down to the exemption of the businessman from other fees, ease of reporting and low interest rates.

PSN

Only individual entrepreneurs have access to PSN. Businessmen using this option are required to submit a corresponding application to the tax office 4 weeks before receiving a patent. Once the registration of the PSN is completed, it is impossible to switch to the previous system.

1. You can work with this taxation option only in the territory of obtaining a patent. To work in other regions, they undergo a re-registration procedure.
2. For Russian subjects, there are different registration rules, conditions of issuance and validity periods. Details can be found at your regional tax office.
3. The general rule for Russia is the exemption of an entrepreneur from the mandatory preparation of a declaration for the duration of the patent.
4. Advantages: no need to use a cash register, less strict reporting and a 6% tax rate.

simplified tax system

The simplified tax system simplifies reporting. As a result, an entrepreneur can manage on his own without resorting to the help of an accountant. Plus, the simplified tax system exempts from property and value added tax.

There are two forms of the simplified system: by income and by profit. The first option provides for the payment of six percent of income. In this case, expenses invested in the enterprise are not subject to consideration.

The second option is more loyal to a business that involves constant investments. As soon as the businessman submits a report to the tax office, a calculation is made that takes into account the costs of the investment. The fee is 5-15% of income.

Entrepreneurs who meet certain conditions can switch to this scheme.

1. Annual income does not exceed 6 million rubles.
2. The number of employees is no more than 100 people.

OSN

For businessmen, OSN is the least profitable. If you do not apply for one of the listed options, you will have to work on the basis of the OSN.

1. Difficult in reporting. The company must have an accountant.
2. The second disadvantage is high interest rates and many taxes.

You learned how to become an individual entrepreneur in Russia and what taxes to pay. Each of the listed systems has disadvantages and advantages, and determines what taxes you have to pay.

I examined in detail the procedure for registering individual entrepreneurship and paid attention to the taxation system. I sincerely hope that the information will help.

If you have a good business idea, try to implement it in your country. If this doesn’t work out at home, come to Russia and try your luck here. Perhaps you will be lucky and become a millionaire. See you again and have a profitable business!

Update. I recorded several videos for beginners and added them to this article. About what tax and supervisory holidays are, answers to frequently asked questions, and so on. Pay special attention to the video about deferral of online cash registers for individual entrepreneurs without employees who provide services or sell goods of their own production. Don't be lazy, take a look =)

Good afternoon, future entrepreneurs!

2019 has arrived and I decided to update the article on opening an individual entrepreneur for those who want to become an entrepreneur. Why do I update this article regularly?

It's simple. The fact is that every year new laws appear, some nuances arise, and so on. Roughly speaking, if you read somewhere an article on opening an individual entrepreneur two or three years ago, you will most likely make mistakes when registering an individual entrepreneur. Or they may even refuse you at the tax office after checking the documents that you submit there...

There have been some changes in 2019 that you need to know about. We'll talk about them in this article.

1. It is worth noting that changes in the opening procedure in 2019 are more related to the fact that future entrepreneurs are increasingly being redirected to register individual entrepreneurs from tax offices to the so-called MFCs (multifunctional centers). This trend has been observed for the last two years, so don’t be surprised if you are sent from the tax office to the MFC. The differences when registering an individual entrepreneur will be minimal when compared with registration through the tax office. In some moments it’s even more convenient.
2. Following registration, documents will be sent electronically to your email. However, this rule has been in effect since April 29, 2018. Convenient, no need to go to the inspectorate (or to the MFC) twice.
3. For those who will register in December 2019, the concept of the first tax period will change (to be precise, this change affected all individual entrepreneurs that opened in December 2017, 2018 or will open in December 2019. But read about this at the end article. An important point, by the way, that few people remember. Pay special attention to this!
4. If you make a mistake when filling out the documents and you are denied registration as an individual entrepreneur, then you do not need to pay the state fee again (you paid it before). But you are given only one free attempt and three months to resubmit your documents.

Read about other innovations for 2020 at the end of the article. Yes, changes are already being prepared that will take effect next year. For example, they have long been talking about the abolition of tax returns for individual entrepreneurs using the simplified tax system “income” (USN 6%), but subject to the use of an online cash register.

But we will talk about all this at the very end of the article and in the comments. We will also look at the most frequently asked questions from beginners

In it, I consider each stage of discovery in even more detail and carefully:

With examples of preparing the necessary documents and answering many questions that are not addressed here.

What will change in 2020?

Yes, 2019 is not over yet, but the changes that will happen in 2020 are already known. In order not to create confusion in the minds of readers =), I placed them in a separate block at the very end of the article.

And, as usual, there will be many innovations that it is better to know about now (and in what year did they not exist?). For example, for individual entrepreneurs on PSN or UTII, a ban on retail trade in goods that are subject to mandatory labeling is expected (this is highly likely to happen). Therefore, take this nuance into account when choosing a tax system now.

In my opinion, this is the most important news that few people know about.

And once again, look for an updated block on expected changes for 2020 at the end of the article.

So let's finally get started

In fact, the procedure for registering an individual entrepreneur is quite simple, but it requires care at every step. It is enough to make a mistake at any stage, and you will have to run around the bureaucratic circle with papers again =). But nevertheless, EVERY person can understand this procedure.

And there is absolutely no point in paying third-party companies that charge people 4-6 thousand for this primitive procedure. So read this article carefully to understand how easy it is! I will try to describe all stages of the opening procedure as clearly and understandably as possible.

Let’s take a closer look at each step in this article.

Step #1: You must clearly understand what you will do. And select the appropriate activity codes according to OKVED

The fact is that for each type of business activity, officials came up with so-called OKVED codes (All-Russian Classifier of Types of Activities). Roughly speaking, for EVERY type of business activity there is a unique OKVED code.

For example, you decided to open a hairdresser and a bathhouse with it =). Then you need to indicate the corresponding OKVED code when opening.

Example code according to OKVED-2 for hairdressers

Example code according to OKVED-2 for those who want to open a bathhouse =)

And so for each type of activity that you will be engaged in, you need to select your own code from this directory.

Beginning entrepreneurs immediately have a question about where to get these incomprehensible OKVED codes...

And here the first small problem awaits us. The fact is that from January 1, 2017, a NEW reference book on OKVED codes was introduced, which is called “OKVED-2”. The two pictures above show codes specifically according to OKVED-2.

Therefore, now when choosing activity codes in 2019 (and in subsequent years), we use only OKVED-2!

So, at this step you must select several types of activities according to OKVED, which you will use. There is no need to register them in 100-200 pieces. After opening, you can always delete or add new activities after registration. To do this, just submit an application to your tax office (this procedure is free).

Moreover, you need to select the MAIN type of activity according to OKVED. This is one code that will be the main one, which generally describes what the individual entrepreneur will do. You also need to select ADDITIONAL activity codes according to OKVED. For example, for a hairdresser, it is logical to select several codes that also relate to this activity. I think that you understand the essence.

Step #2. You need to immediately decide on the tax system

A very common mistake is when a future individual entrepreneur starts his own business and does not have the slightest idea of ​​how much he should pay in taxes to the state. Postpones this issue “for later”, and as a result, runs into serious fines and penalties.

Or he doesn’t pay taxes at all, forgetting that he has the status of an individual entrepreneur. Oddly enough, this situation also occurs quite often.

Before moving on to the next step, you must sit down and calculate which tax system will be beneficial to YOU.

People often write me questions along the lines of: “I’m opening an individual entrepreneur... which tax system should I choose?”

At the same time, there are no details, no information about what he wants to do, etc. My answer is very simple: “I have no idea.”

But seriously, the question is quite strange for a person who has decided to become an individual entrepreneur. Before asking such a question, you need to take a calculator and at least roughly understand the basic tax schemes:

1. simplified tax system 15%

I’ll tell you very briefly about the “simplified” 6% and 15%:

But so that you don’t drown in unnecessary details, I’ll briefly explain about the two most popular tax systems in Russia:

1. This is a Simplified Taxation System with the “Income” feature of the simplified tax system of 6%

In short, an individual entrepreneur using the simplified tax system of 6% pays 6% of all money received +

By the way, I have a short overview video on individual entrepreneurs’ contributions “for themselves” for 2019-2020, you can watch it.

But remember that contributions to the Pension Fund and the FFOMS are now collected by the Russian Tax Service (abbreviated as FTS).

2. STS 15% “Income minus Expenses”

Here our individual entrepreneur no longer pays 6% of all income, and 15% of the difference between income and expenses. + pays the same contributions to the PRF + FFOMS

So, we will assume that our individual entrepreneur has chosen the following parameters for registering an individual entrepreneur:

1. Selected a list of OKVED codes that are suitable for future business activities. And I’ll emphasize once again that these codes can always be added after opening an individual entrepreneur. Therefore, do not get carried away and select no more than 10-20 pieces, the most necessary ones.

2. And as a taxation system, he chose the simplified tax system of 6% (by the way, I myself have a simplified tax system of 6%).

Important: in our example, we will assume that our individual entrepreneur immediately wants to switch to the simplified tax system of 6%.

The fact is that if you simply open an individual entrepreneur and do not write an application to switch to the required taxation regime (STS or PSN or UTII), you will automatically find yourself on the so-called STS. (General taxation system).

Being on the OSN is a dubious pleasure, frankly speaking. This system is quite confusing, especially for beginner entrepreneurs. In addition, this system has the highest tax burden + a lot of reporting. That is why I strongly recommend that you immediately decide on the taxation system, so as not to suffer from the special taxation system later.

Step No. 3: We pay the state fee for opening an individual entrepreneur. This must be done BEFORE submitting documents to the tax office!

At the moment it is 800 rubles.

Where can I get a receipt for the state duty and how to pay it? Everything is very simple.

We go to the official website of the Federal Tax Service of the Russian Federation using this link https://service.nalog.ru/gp2.do and print a receipt that needs to be paid at any SberBank branch.

That is, once again: follow the link above to the official website of Tax Russia, select the item, “State fee for registration of a sole proprietor as an individual entrepreneur”, generate a receipt with your details for payment through SberBank in cash.

note that if you register through the MFC, you need to select another option “State registration of a sole proprietor as an individual entrepreneur (when applying through multifunctional centers).

note that starting from 2019, many MFCs stopped charging for state fees when registering individual entrepreneurs. I recommend that you clarify this issue before you submit your documents. But soon this practice will spread throughout all MFCs.

You just need to carefully follow the instructions on the screen and then print it.

VERY IMPORTANT! Do not under any circumstances lose this receipt for payment of the state duty after you have paid it! We will need it later when you submit a package of documents to the tax office.

I repeat that in 2019, the vast majority of everyone who wants to become an individual entrepreneur will be redirected to register at the MFC. But in any case, clarify this point in advance with your tax office in order to pay the required version of the state duty.

Otherwise, they simply will not accept your documents for registration, since you paid the wrong version of the state fee. If you submit your documents, and during the process of checking them it turns out that the state duty was paid “to the wrong address,” then you will be denied registration as an individual entrepreneur.

If you register completely electronically, then starting from January 1, 2019, you do not need to pay the state fee. But this will require an electronic digital signature and additional computer setup. But for paper registration, you need to pay a fee.

Step #4: Where do I need to register as an individual entrepreneur? Which inspection should I take the package of documents to?

Find on the website the address of the tax office that is assigned to your residence address. Let me remind you that the procedure for registering an individual entrepreneur is regulated by the rules Federal Law of August 8, 2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”.

Don’t be lazy, study this law and many questions will disappear: http://www.nalog.ru/rn53/ip/interest/reg_ip/petition/3921906/(This is the website of the Novgorod Tax Office, but there you can select any region of the Russian Federation) After that, call your inspectorate and clarify that it is where you will need to register.

At this stage, a question like this is often heard: “I do not live according to registration, in another city.. Where should I take the package of documents?”

Unfortunately, the law clearly states that an individual entrepreneur is registered with the inspection office assigned to him according to his registration in his passport. Therefore, you will have to do just that. But you can do this remotely by sending a package of documents by registered mail, with an inventory of the contents.

But I still advise you to do this during a personal visit to the inspectorate, since practice shows that during personal communication with a tax officer, other questions may arise on their part. For example, questions on their part regarding the execution of the documents themselves or the composition of the package of documents.

Step #5: What documents are needed to open an individual entrepreneur in 2019?

For Russian Citizens:

1. Passport of a citizen of the Russian Federation
2. A copy of the passport (it’s better to make copies of all pages at once. The fact is that some inspections require copies of exactly all pages of the passport. But not everywhere, of course)
3. A copy of the certificate with the TIN number of the individual. faces (if any).
4. Receipt of payment of the state fee for registration of individual entrepreneurs.
5. Application for registration of individuals persons as individual entrepreneurs according to form P21001. If the applicant does not submit documents in person, the application must be certified by a notary (certify the applicant’s signature). Otherwise, you don't have to do this.
6. Application for application of the simplified tax system according to form No. 26.2-1 (how to fill it out correctly - you can again look at the tax office website).

For NON-CITIZENS of Russia:

The list of documents in this case is DIFFERENT and I advise you to read this article:

6 Step. We submit the completed package of documents to the tax office

You need to submit the prepared documents to your tax office and at the same time get to know the inspectors :). Of course, you can send a package of documents by mail, but I would prefer to go in person and get acquainted with the place where I will often visit. After the individual entrepreneur has submitted the documents, the registration authority must issue copies of the following documents:

1. Receipt for receipt of documents (be sure to take it)
2. Applications for the use of the simplified tax system

Please note that the copy of the notification for application of the simplified tax system bears the signature of a Federal Tax Service employee, date and seal (stamp).

Don't delay with this question! Otherwise, you will automatically end up on OSN!

Step #7. Obtaining registration documents

If everything is fine with the documents, then after 3 (three) working days from the date of submitting the documents, you must be issued documents confirming your new status as an Individual Entrepreneur.

This is what you will receive from the inspection in three working days:

1. Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number of an individual entrepreneur) (no longer issued as of January 1, 2017. More details here
2. Certificate of registration with the tax authority.
3. Entry sheet from the Unified State Register of Individual Entrepreneurs (USRIP) (see link above).

Please note that you will not be given a document confirming that you can use the simplified tax system (simplified tax system)

The fact is that the application for the use of the simplified tax system is of a notification nature, so the simplified tax system can be applied from the date of registration. To avoid possible problems in the future, you can request an information letter from the tax office in form 26.2-7 about the transition to the simplified tax system.

To receive it, you need to submit a corresponding request to your inspection.

Please note that starting from April 29, 2018, the Federal Tax Service and the MFC are issuing documents on the decision to register individual entrepreneurs in electronic form. That is, they will send them directly to the entrepreneur’s email. Therefore, when you fill out an application on form P21001, be sure to include your email!

Step #8. Registration with the Pension Fund of Russia and the Federal Compulsory Compulsory Medical Insurance Fund

Your inspection will send information about the registered individual entrepreneur to the Pension Fund of the Russian Federation (PFR), which currently still administers contributions to the Compulsory Medical Insurance Fund (FFOMS). After some time, a certificate (notification) of registration of an individual entrepreneur with the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund should arrive by mail.

Be sure to save it, you will definitely need it later.

You can also view this data by making an extract from the Unified State Register of Individual Entrepreneurs on the Federal Tax Service website.

If the notice of registration has not been received by the Pension Fund (or the data in the Unified State Register of Individual Entrepreneurs regarding the number in the Pension Fund has not appeared two weeks after successful registration), then you must personally provide the following documents to the Pension Fund:

1. Entry sheet from the Unified State Register of Individual Entrepreneurs (USRIP) (+Copy).
2. TIN (+Copy)
3. Pension certificate (which is “green”) + copy.

After which you should be given a notice of registration of the individual entrepreneur with the Pension Fund of Russia.

Step #9. What forms may be needed for this procedure?

If you read this article to the end, you realized that you will need to fill out several documents + make several photocopies of documents. You will need to fill out:

1. Application for registration of individuals persons as individual entrepreneurs in form P21001.
2. Application for application of the simplified tax system according to form No. 26.2-1 (if you choose the simplified tax system, of course).
3. Receipt for payment of state duty.

How to fill out all these documents?

It’s precisely for filling out these documents that cunning businessmen charge from 2,000 to 6,000 rubles for completing these documents. But believe me, there is nothing complicated there. And it’s not at all necessary to pay 6,000 rubles for something you can do yourself.

Frequently asked questions from beginner entrepreneurs

It is clear that opening an individual entrepreneur and choosing a taxation system is only the very beginning of the glorious path of future billionaires :) And most beginners are faced with simply a huge number of questions...

Let's look at some of them:

I heard that there are tax holidays for individual entrepreneurs. How to get them? What conditions must be met?

The question is very common, and in order not to get up twice, I recorded a short video on this issue:

Do I need a legal address for an individual entrepreneur?

No, not needed. All documents will indicate your address according to your registration in your passport. Of course, you can rent an office and indicate its address on the website, business cards, etc.

But on official documents, such as: declarations, reporting to the tax office, to the Pension Fund of the Russian Federation, on acts of work performed, something like “IP Ivanov Ivan Ivanovich, Ivanovo, Ivanovskaya street, building 1, apt. 1"

Do I need a stamp?

No, it is optional. But order it anyway, since it’s a question of 300-500 rubles. The fact is that many companies only require documents with a seal. This is illegal, but arguing with all such orthodoxies is just a waste of time.

The IP seal is not required to be registered.

Do I need to draw up a work book for myself if I become an individual entrepreneur? Do you need to pay yourself a salary?

The question is so common that I specially recorded a short video:

Do I need a bank account?

In fact, a bank account is not required for individual entrepreneurs. Many people manage to work without it for years, but I think that doing so is not very correct.

Can I be refused to open an individual entrepreneur?

Yes they can. But at the same time they are required to issue a written explanation indicating the reason for the refusal. But, as practice shows, most refusals are associated with incorrectly executed documents for registration of individual entrepreneurs.

If I opened an individual entrepreneur at the end of the year, do I need to report?

For those who will open in December. , since the rules have changed for some categories of individual entrepreneurs, depending on the taxation system. The law was adopted quite recently, a lot will change for those who will register at the very end of the year... I myself am waiting for official explanations. But this news does NOT apply to those who will open in other months of the year except December.

Should an individual entrepreneur pay mandatory insurance premiums?

Unfortunately, there are no benefits for individual entrepreneurs on mandatory contributions to pension and health insurance.

Is it possible to simultaneously be an individual entrepreneur and work as an employee in another company? Will I be punished for this? =)

Most cautious entrepreneurs start their business this way. At first they combine, as they say, “working for an uncle” and trying their hand at their own business.

In general, yes it is possible. You just need to understand that you will still have to pay mandatory insurance premiums for health and pension insurance “for yourself” as an individual entrepreneur, in full. What your employer pays for you to the Pension Fund does not have any bearing on the amount of individual entrepreneur contributions to pension and medical benefits. insurance.

And in this case, they can really punish =)

What else will change in 2019 for new entrepreneurs?

Yes, new bills for the next years are already being prepared in full swing. I will briefly tell you about the most important of them. Of course, there will be many more changes in 2019, but I have singled out from the mass of initiatives what is of interest primarily to newbie entrepreneurs.

Good news: Individual entrepreneurs without employees who provide services, perform work, or sell goods of their own production will be exempted from using online cash registers. The deferment will be given until July 1, 2021.

Watch the video for details:

What changes are expected in 2020?

There will undoubtedly be changes. And this article will be updated as news arrives.

The concept of the first tax period will be changed again to simplify it

Now, let me remind you, the deadlines for submitting the first tax return under the simplified tax system are different. Details at the link above.

Important for individual entrepreneurs on PSN or UTII: It is possible that trade in goods that are subject to mandatory labeling will be prohibited

It is expected that for individual entrepreneurs on PSN or UTII it will be prohibited to trade in goods that are subject to mandatory labeling. Be sure to read this news, because you can choose UTII or PSN, and then it turns out that you will not be able to trade goods that are subject to mandatory labeling:

The ban has not yet been introduced, but the bill is already under consideration in the State Duma.

Supervisory holidays extended into 2020

As I wrote above, they will continue to operate in 2020. I won't repeat myself =)

Summarize

In fact, after opening an individual entrepreneur, you will have a lot of questions :)

Read my website, use the site search - you will probably find the answer to the question that is tormenting you.

Dear readers!

A detailed step-by-step guide to opening an individual entrepreneur in 2019 is ready. This e-book is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.

This is what it's called:

"How to open an individual entrepreneur in 2019? Step-by-step instructions for beginners"

From this manual you will learn:

1. How to properly prepare documents for opening an individual entrepreneur?
2. Selecting OKVED codes for individual entrepreneurs
3. Choosing a tax system for individual entrepreneurs (brief overview)
4. I will answer many related questions
5. Which supervisory authorities need to be notified after opening an individual entrepreneur?
6. All examples are for 2019
7. And much more!

Dear entrepreneurs!

A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2019:

"What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2019?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2019?
2. Examples for calculating taxes and insurance premiums “for yourself”
3. A calendar of payments for taxes and insurance premiums is provided
4. Frequent mistakes and answers to many other questions!

Dear freelancers!

I have prepared a new e-book especially for you for 2019, which is called:

"Individual entrepreneur for Freelancer in 2019. What taxes and insurance premiums must be paid?"

From this book you will learn:

• How to open an individual entrepreneur on the simplified tax system 6%
• How and where to pay taxes and insurance premiums in 2019
• How to make a deal with a client and much more

Happy opening!

Best regards, Dmitry.

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