Currently, many citizens do not want to work “for their uncle”, but prefer. This is a good chance to realize your potential, plan your time and income independently. At the same time, owning your own business also means additional responsibility. Moreover, not only for yourself and your income, but also responsibility to your employees. Any business must be legalized, which means that an individual needs either. Registration of individual entrepreneurship is much simpler and cheaper, but there are restrictions for a certain category of citizens to engage in private activities. In this article we propose to consider: who can open an individual entrepreneur.

Age restrictions for individual entrepreneur registration

In accordance with the current laws of the Russian Federation, every citizen has the right to register as an individual entrepreneur if he is fully capable, has reached the age of majority, and the activities of the future entrepreneur have not been prohibited by the court.

So, at what age can you open an individual entrepreneur? According to the Basic Law (the Constitution of the Russian Federation), from the age of 18, any citizen in the Russian Federation is considered legally capable and can fully independently exercise their rights and responsibilities. There are exceptions for starting a business. A citizen can open an individual entrepreneur even before reaching the age of majority. In this case, it is necessary to provide an additional document to the registration authority.

1. Firstly, you can provide the written consent of the citizen’s parents or his guardians for the minor to conduct business activities.
2. Secondly, it can be confirmed that an individual has acquired full legal capacity on the basis of a judicial act. To do this, you will need to bring a copy and the original of the court decision to the territorial tax office.
3. Thirdly, full legal capacity, and accordingly the acquisition of the right to register an individual entrepreneur, is possible as a result of emancipation (for example, legal marriage). If emancipation occurred as a result of marriage, then you need to provide a certificate of its conclusion.

And another option is if the guardianship and trusteeship authority has given an opinion on establishing full legal capacity for the citizen. Accordingly, we bring the received permission to the tax office.

To the question whether a pensioner can open an individual entrepreneur, the answer will be positive. The law does not provide for an upper age limit for registering private activities.

Thus, registration of entrepreneurial activity is not limited for individuals by age, but only by legal capacity.

Video: How to open an individual entrepreneur in 15 minutes?

Features of individual entrepreneur registration for foreigners and stateless persons

Let's also consider who can register an individual entrepreneur, in addition to citizens of the Russian Federation, and what is needed for this. , according to the laws of the Russian Federation, have the right to register a business in Russia. To do this, they need to confirm their place of residence or place of temporary stay on the territory of the Russian Federation.

To register as a state of emergency, a foreign citizen must additionally provide a photocopy of an identity document. The document must be one that is established by federal legislation and recognized in accordance with international agreements of the Russian Federation and the state whose citizen the individual is.

For a stateless person, you are required to bring an identification document. The sample must comply with the international treaties of the Russian Federation with other countries.

If the above documents do not contain information about the place and date of birth of an individual. person, then you must provide a birth certificate or other document that can confirm this data. The submitted form must comply with accepted international standards.

In addition, confirmation of permanent or temporary residence on the territory of the Russian Federation is a mandatory condition.

Benefits for individual entrepreneurs

When registering a private business, there are a number of possible relaxations. For example, there are benefits when opening an individual entrepreneur for disabled people. Namely, disabled people of the third group since childhood are exempt from payment in the amount of 800 rubles. But this type of benefits depends on who registers the individual entrepreneur. This means that this exemption from duty must be secured in your constituent entity of the Russian Federation (on the territory of which the registration takes place).

In general, when registering a business, no benefits are provided for those who can become individual entrepreneurs, although there are a number of relaxations in doing business and taxation.

Benefits when opening an individual entrepreneur may not be required for a number of citizens. There is a program to subsidize start-up entrepreneurs. In this case, the state bears part of the costs (including payment of the state duty). In order to take advantage of this program, you must first familiarize yourself with its terms and conditions and contact the employment center. Before registering as an individual entrepreneur, you will need to register with this center.

Video: Tax - benefits for individual entrepreneurs

Restrictions on doing business

Let's consider: who can become an individual entrepreneur in Russia. These are Russian citizens, foreigners and stateless people. But there are a number of restrictions for these categories of persons.

A private entrepreneur will not be able to be:

• state and municipal employees;
• military personnel;
• individuals who have limited legal capacity (including those who are registered at a drug treatment clinic);
• foreigners and stateless persons, in the absence of confirmation of registration in Russia.

So, starting your own business and registering it in accordance with the law is quite simple. In any case, it is better to familiarize yourself with the list of required documents in advance and check whether you fit the existing restrictions.

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 limitations (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 obtaining 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 working 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. Calculated 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.

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.

Have you decided to open your own business? Perfect. Read the article in which I will tell you what documents are required to register an individual entrepreneur, and which government agencies you will have to contact.

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 government 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 legally permitted activities. 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 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 stringent 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.

It often happens that despite having a permanent job, thoughts about additional income appear. The source of such income could be own business, but in order not to break the law, any business activity must be registered. One way is to register as an individual entrepreneur.

Registration restrictions

People who are officially employed have a question: Is it possible to continue to work as an employee and engage in individual entrepreneurship at the same time?.

To answer this question, it is important to determine: an individual entrepreneur, unlike an LLC or OJSC, is not an organizational and legal form, it is a special status of an individual.

And individuals, according to Russian law, have the same rights to employment, regardless of whether they are engaged in business or not.

To persons planning to register an individual entrepreneur, there are a number of requirements:

1. Age from 18 years.
2. Absence of incapacity recognized by the court due to mental illness or drug or alcohol addiction.
3. Russian citizenship.
4. No restrictions on private business.

As you can see, the presence of labor obligations in relation to the employer is not an obstacle to registering an individual entrepreneur.

And yet, for working citizens there are restrictions on the ability to conduct business. They are associated with the characteristics of the profession or position. Thus, doing business is prohibited for those who are in the service of the state. These include:

Also, lawyers and notaries do not have the right to be an individual entrepreneur.

Limitations are related to desire protect employees from unnecessary work. People vested with certain powers, supported by the state and representing its interests, should not be distracted by entrepreneurship. Otherwise, there is a risk of insufficient performance of one’s duties.

In addition, the simultaneous presence in government bodies and the presence of one’s own business can encourage lobbying of private interests, which is a violation of the law.

Restrictions also apply in the case when an employed person intends to become an entrepreneur, as well as in the opposite situation: until the individual entrepreneur is deregistered, it is impossible to get a certain position.

Can an employee of a budgetary or government institution become an individual entrepreneur?

The fact of employment in a municipality or state-owned enterprise does not always imply civil servant status. In such organizations there is a division into civil servants themselves, who have a rank and undergo appropriate certification, and hired workers. Attribution to one or another category is fixed in the employment contract.

The list of positions that by default have a special status is issued by Presidential Decree, and some special cases may be prescribed in regional regulations. Therefore, in order to accurately understand whether the position being held is related to the civil service, it is necessary to find out directly from the employer in order to avoid further problems.

So, for example, a teacher has the right to conduct private activities in the form of tutoring, and the head doctor of a private clinic is limited in the possibility of any kind of entrepreneurship, since he represents the state on health issues at the level of a specific institution.

The impact of individual entrepreneurship on labor relations

From the point of view of legislation, no difficulties should arise in running a private business with official employment. But how the relationship between a particular employee and his employer will develop depends only on them.

If the workload is light and there is an opportunity to devote enough time to entrepreneurship without compromising the performance of the duties of an employee, it is possible to combine your business and official work.

In what cases is registration necessary?

Often, additional income remains unregistered and continues to be just a hobby with periodic income. Official registration is advisable only if the costs of material resources, time and effort are justified. But there are cases when it is not possible to work without registration:

1. To carry out activities, it is necessary to have a patent or license (only legal entities have the right to receive one).
2. To make payments via bank transfers via terminal, with the provision of a check.
3. To attract customers, it is impossible to do without active advertising, including in the media.

In any case, doing business within the framework of the legislation of the Russian Federation is subject to mandatory registration. Whether it is worth registering an individual entrepreneur for a person who has an official job depends primarily on whether it will bring real income in the end.

Features of part-time work are in this video.

The intention to organize your own business, becoming an individual entrepreneur (IP), is often associated with great risks for citizens, especially for beginners. Therefore, it is very important to know how to register an individual entrepreneur correctly, what documents are needed, etc.

Registration of individual entrepreneurs is necessary in cases where there is some income generating activity. Any business must be legalized, the state must pay taxes on income.

But an individual entrepreneur will be reliably employed in his own enterprise, associated with the activity that he likes by choice, and even in the role of a manager.

The first stage of opening an enterprise, individual entrepreneur or LLC, is its registration. Otherwise, the activity will be prosecuted as illegal business, including on the basis of the Criminal Code of the Russian Federation. We have already written an article about that.

There are firms and legal agencies that provide assistance in registration and accounting services with timely submission of reports for individual entrepreneurs.

But you can do this yourself if you know how to open an individual entrepreneur and what documents you will need.

So, from this article you will learn:

• What is needed to open an individual entrepreneur in 2019;
• How to open an individual entrepreneur on your own and what to pay attention to - step-by-step instructions;
• Registration of individual entrepreneurs - necessary documents and actions;
• Tips and features of registering individual entrepreneurship.

Registration of an individual entrepreneur - simple step-by-step instructions for opening an individual entrepreneur

Any capable citizen can be an entrepreneur, organizer and participant of an individual entrepreneur. Such persons also include stateless people and all adults.

There are cases when reaching the age of 18 is not necessary to open an individual entrepreneur.

• Citizens under 18 years of age who are married.
• Granted for registration of individual entrepreneurs parental consent or guardians.
• A conclusion must be obtained full legal capacity, formalized.

At the same time, there are categories of citizens who cannot register an individual entrepreneur . This civil servants receiving salaries from the Russian budget and military personnel.

2. How to open an individual entrepreneur on your own (on your own)?

If you do not turn to the services of companies that help you open an individual entrepreneur, you may encounter a number of obstacles. On the Internet there are Services thanks to which you can obtain the forms necessary for registration, instructions for registering an individual entrepreneur, and all this is provided for free . All you need to do is enter your details correctly and you can immediately download the completed registration documents.

Professional specialists with appropriate qualifications can also register an individual enterprise quickly and without problems at an affordable price.

But if you have the time and desire to create and organize a business, then registration will not take much effort from you. It is enough to understand the essence of the process and follow the step-by-step instructions.

3. What documents are needed to register an individual entrepreneur - a list of necessary documents and actions

A complete package of documentation requires a list of the following valuable, officially issued securities.

1. Application for opening an individual enterprise according to the form P21001. A sample of this form can be downloaded from the link below or found on the Internet. ( - sample)
2. A receipt indicating payment of the state duty. In 2019 the duty will be approximately 1000 rubles (from 800 rubles). There is no state fee when submitting documents electronically.
3. Passport as an identity document.
4. Provide your individual tax payer number (TIN).

The “My Business” service can also help you collect documents.

An individual entrepreneur receives an individual taxpayer number from the tax office at the place of registration or residence

4. How to open an individual enterprise (individual enterprise) - step-by-step instructions

So, step-by-step instructions on how to register an individual entrepreneur correctly and quickly.

Step 1. Pay the state fee in the required amount, receive an activity code and select a tax payment system

To pay the fee, you must fill out a form with the details, and make the payment at Sberbank, any branch, or through a specially designed terminal. The original receipt form must be retained. When submitting documents electronically, state duty absent .

OKVED codes must also be determined, namely: the entrepreneur selects from a list the type or type of occupation, each type is assigned a code consisting of at least four characters. This list of activities is limited by safety principles in accordance with the legislation of the Russian Federation. You need to choose from the list for 2017-2018.

OKVED codes when opening an individual entrepreneur

Businessmen get acquainted with this classifier, defining their activities by area, then by group. The number of selected species is not limited, but cannot be less than one.

Some species require a license. Then you will need to contact the licensing authority, which will also indicate the OKVED code for this activity.

Selection and determination of a taxation system that is more suitable for your case.

Which form of taxation should I choose?

Exists 5 (five) types of taxation, each of which corresponds to a regime.

1). General ( OSN) the type is assigned by default if no mode selection is made. If an entrepreneur (businessman) may consider such a regime unprofitable or undesirable, he should early When registering as an individual entrepreneur, attach an application indicating the chosen type of taxation.

The application is written in the form: “On the transition to another taxation system”.

The concept of OSN includes taxes:

• 20% on profit or 13% personal income tax;
• 18 percent(VAT) from sales made and services provided;
• Property tax;

If a businessman fails to pay taxes, his company will be at risk of bankruptcy as debts will accumulate.

2). UTII, that is - a single tax on imputed income, implies a specific amount of tax levied, in the so-called fixed form. UTII is not related to the profit of the enterprise. It is calculated based on business parameters, such as the number of employees hired, the area of ​​retail premises, and the number of transport units.

But if the IP includes more than 100 (one hundred) Human, this tax cannot be selected.

Additional opportunity provided to the company during taxation UTII: before 50 % reduction of insurance premiums for those registered as individual entrepreneurs and 100 % their reduction on the owner of the enterprise.

Similar cases are being considered arbitration courts and as soon as such a decision appears, registration of the enterprise canceled . The same procedure applies to non-payment of taxes and insurance premiums.

For more details and details, read the article.

In fact, bankruptcy occurs through 3 (three months after the day on which it was required to pay for obligations in case of non-payment.

Second condition of bankruptcy — the amount of debt exceeded the size of the entrepreneur’s property in monetary terms.

To declare a businessman bankrupt, an application must be filed.

We described which ones you need to go through in a separate issue.

Who files an application for bankruptcy of an individual entrepreneur?

1. An entrepreneur himself.
2. Lender.
3. Relevant authorized bodies.

We wrote in a special article about how to submit and fill out an application.

In the first case, the court may postpone the hearing for month, during which the entrepreneur is given the opportunity to pay off his debt to creditors. When repaying the individual entrepreneur's debt, a settlement agreement can be drawn up.

10. Lending to an individual enterprise

Currently, it is quite possible to receive assistance for an individual enterprise from a bank in the form of a loan. We offer loans for business development, loans by type "express" and other varieties.

Again, not for the first time, the entrepreneur is required to collect documents to obtain a loan and fulfill the following conditions.

• Firstly, the enterprise must be registered.
• The next requirement is age from 23 years to 58.
• It is necessary to have guarantors and property that the entrepreneur can provide as collateral.
• The enterprise must exist for a year before applying to the bank.

But due to the fact that each bank has its own requirements, especially in the form of interest rates, entrepreneurs are forced to collect documents for several banks and submit them to them almost simultaneously.

The bank reviews applications from a couple of days to several weeks. The result is not known in advance. It is not so easy to find a guarantor who has property for collateral. And if the bank offers a very small amount corresponding to the collateral, then the entrepreneur may lose interest in the loan altogether, since there will be no point in it.

Special attention you need to pay attention to the interest rate offered by the bank. If the interest payment ends up being prohibitive or unaffordable, a risk assessment must be made in advance.

It is often easier to register with a bank, using the money immediately for the needs of the enterprise or for its expansion.

An individual entrepreneur is required to strive to cooperate with institutions that provide loans. To delve a little more into the proposed conditions and discard the most stringent ones does not mean completely abandoning the loan and stopping the development of the enterprise. You should try to make a decision that is satisfactory for both parties.

11. Conclusion

The article examined the concept of an individual entrepreneur who is engaged in legal activities: economic, scientific, trade or another in order to receive income from it, having previously registered the business as an individual entrepreneur. Based on the results of registering a business as an individual entrepreneur, he is assigned responsibility and obligations.

An individual entrepreneur can take and use his property in the enterprise. After paying all taxes, the individual entrepreneur disposes of the profit.

An individual entrepreneur may cease its activities or this may be done by the court that made the corresponding decision on bankruptcy, about breaking laws .

The main issue was the rules for registering an enterprise in order to legitimize its activities. It should be added that at the same time the businessman will be registered in: Russian Pension Fund and in Social Insurance Fund. This will be done automatically, without any action on his part, and a notification will be sent by mail.

The features of registering individual entrepreneurs in 2019 and the necessary documents and actions that will need to be carried out in order to register their business activities were also discussed.

The most important issue is choosing a tax payment system. In conclusion, we can say: opening your own enterprise, like an individual entrepreneur, requires great independence in decision making.

It also requires a responsible attitude towards the consequences of mistakes, which would be best avoided using the above recommendations.

The period for registering an individual entrepreneur is not that long, usually opening an individual entrepreneur does not exceed a month. The steps outlined should help to clearly prepare for all situations that can no longer be called unforeseen.