Hello dear colleague! Probably, there is no such person who would not dream of having his own business and working for himself. Most of those who move from dream to action tend to become self-employed. The procedure for registering an individual entrepreneur is quite simple and understandable and absolutely everyone can do it. This article provides a comprehensive step-by-step instruction for opening an IP from scratch. In addition, in the materials of the article you will find answers to the most frequently asked questions that aspiring entrepreneurs have.

1. Who is an individual entrepreneur (IP)?

According to Article 11 Part 1 of the Tax Code Russian Federation, individual entrepreneurs — natural persons registered in accordance with the established procedure and carrying out entrepreneurial activity without the formation of a legal entity, the head of peasant (farm) households.

Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of the duties assigned to them by this Code, are not entitled to refer to the fact that they are not individual entrepreneurs.

Also, this wording can be supplemented by the fact that an individual entrepreneur, unlike a legal entity, is not required to have a current account and a legal address, but he is fully responsible for his personal property.

Another frequently asked question: at what age can you open an IP? The answer is simple - according to Russian law, an individual entrepreneur can become a citizen of the Russian Federation who has reached the age of 18 years.

Is it possible to open an individual entrepreneur if officially employed? Yes, you can, if you are not a state or municipal employee.

According to article 11 part 1 of the Tax Code of the Russian Federation, an individual entrepreneur - is an individual . The most important differences between an individual entrepreneur and a legal entity are that an individual entrepreneur does not have a legal address, a mandatory current account, and also that an entrepreneur is liable with his personal property, while legal entities are liable with property registered to this legal entity. face.

To date, in news reports, there are more frequent conversations about transferring an individual entrepreneur to the status of a legal entity, but I believe that such changes are not expected in the coming year.

If the IP in the foreseeable future will become legal entity, then additional wires and the costs of opening and maintaining accounting.

3. What documents are needed to open a sole proprietorship?

Registration of IP is quite simple and does not require large time and financial costs. And so, how to register an IP?

List of documents for registration:

1. Receipt of payment of the state duty (the state duty for registering an individual entrepreneur is 800 rubles);
2. TIN (individual taxpayer number);
3. Applicant's passport (in this case, your passport).

If you do not have a TIN, then you should contact the territorial tax authority with a passport, write an application for a TIN, and within 5 working days you will receive a Certificate of registration with the tax authority.

It is important to note that IP registration is carried out exclusively at the place of residence of the applicant.

If you yourself are not able to submit an application to the tax office, then you fill out an application, make a copy of your passport and TIN, register these documents with a notary, and also make a general power of attorney certified by a notary for the person whom you trust to submit documents to the tax office and sign documents for you.

4. How much does it cost to open an IP?

Opening an individual entrepreneur, unlike any other organizational and legal form, is the most cost-effective event.

Before filing an application with the tax office, you need to pay state duty, the amount of which as of 2016 is 800 rubles.

You can pay the state duty at any branch of Sberbank. In some tax offices there are specialized terminals through which you can also make payments. Just be sure to keep your receipt. You will need it when submitting documents.

5. Opening an IP: step-by-step instructions for registration

Below I will introduce you step by step instructions about how to independently open an IP in 2016.

Step 1 - Check for TIN

If you changed your last name, first name or patronymic and did not change your TIN, be sure to do so. If you do not have a TIN, be sure to apply to the territorial tax authority with an application and receive a TIN within 5 business days.

Step 2 - Determine the type of taxation

Read more about tax regimes in section 6 of this article.

Step 3 - Decide on the main activities (OKVED)

For how to do this, see this video:

Note: Currently, the interface of the My Business service has changed, but the main registration algorithm has remained the same.

6. Taxation of IP: what taxes does IP pay?

The choice of taxation system should be approached in advance and very seriously, because the amount of your costs will depend on which regime you choose, and by choosing the most optimal regime, you can significantly reduce them.

In the Russian Federation, there are various forms of taxation, which also apply to individual entrepreneurs. As of 2016, there are 5 modes: 1 common mode taxation (OSNO) and 4 special (ESKhN, UTII, USN, PSN).

General (standard) taxation system (OSNO) - one of the most complex systems existing on this moment in Russia. It includes all additional taxes, and also has no restrictions on the number of employees, the amount of profit, etc. Absolutely all registered business entities that have not decided on the taxation regime at the time of registration fall into this system. If you remain in this mode, you will have to pay all additional taxes: VAT (value added tax 18%), personal income tax (personal income tax 13%), property tax, if you have property.

Simplified taxation system (STS) — one of the simplest systems, focused on small and medium business, has two objects of taxation, one of which, when switching to the simplified tax system, you will have to choose: “income” or “income minus expenses”. When switching to the simplified tax system, an IP must meet several criteria:

1. No more than 100 employees;
2. No more than 60 million rubles annual income;
3. The residual value should not exceed 100 million rubles.

Single tax on imputed income (UTII) - Another taxation regime that simplifies the life of entrepreneurs. But, unfortunately, it applies only to certain types of activities presented in the Tax Code of the Russian Federation.

The tax amount is fixed and does not depend on your income. The amount of tax depends on the scale of your business - the size retail space, the number of employees, the number Vehicle and others — each type of activity has its own criterion.

UTII can be reduced through insurance premiums up to half paid for employees. And organizations and (or) entrepreneurs without employees can reduce the tax without limiting the contributions paid for themselves.

Just like the simplified tax system, UTII also has certain criteria that business entities must meet:

1. The company must have no more than 100 employees;
2. The share of third-party organizations should not exceed 25%.

Before submitting a notice of the transition to UTII to the territorial tax authority, make sure that this system is valid in your region.

Unified Agricultural Tax (ESKhN) similar to the simplified taxation system, but only for agricultural producers.

If you grow, process or sell agricultural products, then this system will suit you.

Subjects who have chosen the UAT regime are exempt from paying taxes on property and profits of the organization, as well as VAT. Individual entrepreneurs are exempt from paying VAT, property tax physical. persons - personal income tax. With ESHN, the same exceptions apply as for subjects practicing the simplified tax system.

Patent taxation system (PSN) was introduced in 2013 and is valid exclusively for individual entrepreneurs. Just like UTII, the patent system can exist simultaneously with the general system (OSNO) and only for certain types of activities provided for by regional legislation.

Notably, there are no tax returns. You buy a patent for a period of 1 to 12 months and keep an income ledger separately for this type of activity. The amount of the patent cannot be reduced by the amount of insurance premiums.

You can read more about which taxation system to choose for an individual entrepreneur and how to combine several modes in mine.

In addition to tax payments, IP will have to pay insurance premiums to the pension fund is a fixed amount, which in 2016 is 19,356.48 rubles. If the annual income exceeds 300,000 rubles, then + 1% of the annual income, but not more than 154,851.84 rubles. Contributions for compulsory health insurance in 2016 amount to 3,796.85 rubles. These payments must be made no later than December 31, 2016. If your income exceeds 300,000 rubles, then 19,356.48 rubles. you pay until 12/31/2016, and the rest no later than 04/01/2017.

More detailed information is presented in the table.

There is also such a thing as tax holidays for individual entrepreneurs in 2016. The terms of this benefit are spelled out in such a document as “The main directions of tax policy for 2016 and the planning period of 2017 and 2018”.

This benefit is valid only for newly opened individual entrepreneurs. Unfortunately, the decision to include such benefits is made by the regional authorities for certain types of activities. Tax holidays mean that newly opened individual entrepreneurs are completely exempt from paying taxes for a certain period of time. For more detailed information I advise you to contact the territorial tax authority.

7. Pros and cons of IP

Advantages of sole proprietorship

1. Low amount of state duty, unlike LLC: 800 rubles instead of 4000 rubles;
2. Simple registration procedure with a small list of documents;
3. Fast registration procedure;
4. It does not oblige to have a current account and seal;
5. All the money earned by the IP is the money of the IP. They can be transferred to the card or withdrawn. The money of an LLC is the money of an LLC, from which the LLC is obliged to pay dividends + 13% tax on a quarterly basis. The director needs to pay a monthly salary and tax of about 30% + personal income tax 13%.
6. Sole proprietors do not have to keep accounting records. The LLC is required to maintain full accounting records;
7. If the entrepreneur does not have employees, then he simply submits a tax return once a year (under the simplified tax system). An LLC automatically has an employee - this is a director, and in addition to declarations, the LLC also submits reports to the FIU and the FSS.
8. To terminate the activity of an individual entrepreneur, it is enough to pay the state duty and submit an application. Within a week, IP will be excluded from the register. The procedure for liquidating an LLC is very lengthy and takes about 3-6 months;
9. Money on IP accounts is insured by the state in the amount of 1.4 million rubles. LLC does not have this;
10. An individual entrepreneur is not required to keep cash documents;
11. An individual entrepreneur can carry out his activities anywhere, regardless of the place of registration.

Cons of sole proprietorship

1. An individual entrepreneur is fully liable with his property. The LLC is liable with the property of the LLC;
2. Sole proprietorship is not allowed to engage in certain types activities such as wholesale and/or retail of alcoholic beverages;
3. A sole trader cannot divide his business. If you are planning a business with a partner, even if you are 300% sure of each other, you should think about opening an LLC and become legally full-fledged co-founders in shares proportional to your investments.

8. Rights and obligations of individual entrepreneurs

According to paragraph 3 of article 25 of the Civil Code of the Russian Federation, an individual entrepreneur enjoys the right to hire employees. Early law like confinement employment contracts, the IP did not have.

According to Article 9 of Chapter II of the Law on Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities have the right to:

• receive in accordance with the legislation of the Russian Federation in the bodies state power, organs local government, bodies exercising state sanitary and epidemiological supervision, information on the sanitary and epidemiological situation, the state of the environment, sanitary rules

• take part in the development federal authorities executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments of measures to ensure the sanitary and epidemiological welfare of the population;

• for compensation in full for the damage caused to their property as a result of violation by citizens, other individual entrepreneurs and legal entities of the sanitary legislation, as well as in the implementation of sanitary and anti-epidemic (preventive) measures, in the manner established by law Russian Federation.

According to Article 11 of Chapter II of the Law on Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities, in accordance with their activities, are obliged to:

• comply with the requirements of sanitary legislation, as well as resolutions, instructions and sanitary and epidemiological conclusions of those implementing;
• state sanitary and epidemiological supervision officials; develop and carry out sanitary and anti-epidemic (preventive) measures;
• ensure the safety for human health of the work performed and the services provided, as well as industrial and technical products, food products and goods for personal and household needs during their production, transportation, storage, sale to the population;
• exercise production control, including through laboratory research and testing, for compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures in the performance of work and the provision of services, as well as in the production, transportation, storage and sale of products;
• carry out work to justify the safety for humans of new types of products and technologies for their production, criteria for safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
• timely inform the population, local self-government bodies, bodies exercising state sanitary and epidemiological supervision, about emergency situations, production stoppages, violations technological processes, creating a threat to the sanitary and epidemiological well-being of the population;
• have officially issued sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of employees.

In addition, an individual entrepreneur must:

• conduct its activities in accordance with the list of main types economic activity specified in the USRIP;
• timely submit reports to the Federal Tax Service, PFR, FSS, etc.;
• timely pay taxes and other fees stipulated by the legislation of the Russian Federation;
• timely notify all authorities about the reception of employees, as well as changes in activities.

This concludes my article. I hope that this information was necessary and useful for you. See you in the next editions.

P.S.: Like and share links to the article with your friends and colleagues on social networks.

So, you have decided to open your own business project and become an individual entrepreneur. In this article, we will discuss what is needed to open an IP. Some believe that the opening of an IP begins with registration. But this is an incorrect statement. First of all, in order to open an individual entrepreneur, it is also necessary to develop possible options for its further development, draw up a business plan, and only then prepare for the registration of an individual entrepreneur with the Federal Tax Service.

Opening conditions

According to the legislation of the Russian Federation, any adult and capable citizen of the Russian Federation or a citizen of another country who permanently resides in the territory of the Russian Federation can become an individual entrepreneur.

“What do you need to open an IP for people under the age of 18?” is a question that is often asked by teenagers who want to start their own business. There are extenuating circumstances for such cases. So, it is allowed to issue an IP at the age of 16 years and older, if a person is recognized as capable by a court decision or authorized guardianship authorities.

Also, an individual entrepreneur can become a teenager from 14 to 16 years old, if his parents have given written consent to this.

It is forbidden to register as an individual entrepreneur for employees of security agencies and the prosecutor's office, military personnel, state and municipal employees.

How to prepare for registration - requirements

Let's take a look at what is needed to open an IP in the Federal Tax Service and where it is necessary to start paperwork. There are two solutions this issue. The first is to collect and execute all the documents on your own, the second is to use the services of companies that specialize in this. To be honest, the difference in money is not very big, and the registration procedure is not so troublesome. Below we propose to get acquainted with the basic requirements for IP.

Documents for opening an IP

One of the most important conditions for opening an IP is the availability of the necessary documentation. The package of documents for opening an IP consists of:

• Applications for (in one copy; if the application is submitted in person, then notarization is not required).
• A receipt confirming the payment of the state duty - 800 rubles (this amount is integral part the cost of opening an IP).
• Copies of the main page and the page with a residence permit from the passport (you will also need to present the original);
• Copies of the TIN (again, when showing the original, but this document is not mandatory, the main thing is to indicate the TIN correctly, if it has been assigned to you, in the application; if you have not received the TIN yet, it does not matter: they will assign it to you and issue a certificate along with documents confirming the registration of IP);
• (this is an application for the transition to a simplified taxation system, you can submit it within thirty days after the USRIP entry sheet).

The last application in the list of documents for opening an IP is not mandatory and is submitted only at the request of the future IP.

If you do not submit documents in person, but through a representative or send them by mail, it is necessary that the signatures on the application and copies are notarized.

For persons who do not have citizenship of the Russian Federation, a copy of the certificate of his place of residence is a necessary document for opening an IP.

Rules and procedure for registration of IP

The procedure begins with an application for opening an IP

I would like to dwell on some points regarding filling out an application in the form P21001. It indicates the address of the enterprise and the home address of the individual entrepreneur, phone numbers and data from the passport. After completing an application for reverse side You must sign, this must be done at the tax office in the presence of a tax inspector or at a notary public, if you do not plan to submit documents for registration in person.

One of the fields for filling out this document (Sheet A) is OKVED ( All-Russian Classifier types of economic activity), . It is advisable to write more possible classifiers, because if you want to expand your field of activity, and the desired classifier is not listed, then you will have to pay for the new kind activity and wait about five days for its introduction.

Sheet B of the application is filled in at the tax office and returned to the applicant.

An example of a completed application for registration of IP

Where and when can I register a sole proprietorship

After collecting all the documents, you must contact the tax authorities. An employee of the Federal Tax Service will check the documentation you have collected and provide a list of the documents you submitted for opening an IP, as well as inform you when it will be possible to pick up the finished USRIP record sheet (according to the law, up to five days).

On the appointed day, you will need to come again to the Federal Tax Service, receive a sheet of entry from the Unified State Register of Individual Entrepreneurs, and also sign in the journal about their receipt. As you can see, the term for issuing an IP is not so long.

How to start a business if you are a student: Video

Wanting to come into individual entrepreneurship, a person asks the question - which IP is better to open for beginners, how to do it with minimum investment, and what business ideas to use? The desire to start your own business is commendable, but it is important to do it right, take into account all the nuances so that the business develops and brings satisfaction along with a stable income.

There are several main areas in which a novice IP can develop:

• Production of goods;
• service;
• mediation;
• work related to the possession of information;
• there is a business on partnerships.

The first type does not raise questions - an individual entrepreneur is engaged in the production of some goods, household or food, and sells it to customers. The provision of services is also a fairly simple thing: future entrepreneur offers himself as a performer. For example, a person with knowledge of electricians makes minor home repairs, a carpenter fulfills orders for furniture (this is a business in the field of goods and services at the same time), etc.

Becoming an intermediary, an individual entrepreneur works according to the classic business scheme - the purchase of goods at favorable price and sell it for profit. Subspecies - a situation where a person brings the seller and the buyer together, receiving an intermediary percentage from this. Skill is critical here successful sales.

Business for IP in information sphere looks attractive today. So, if an individual entrepreneur has knowledge in mathematics and other subjects, he can become a tutor, conduct courses, and help in writing papers. Any expert knowledge becomes a means of earning if you find those who need this information.

Partnership is an interesting type of business. For example, there are cases where large corporations applied for a solution difficult questions to the so-called problem solvers. These are people with a unique vision of the situation, the ability to assess the current state of affairs and find an original way out of the crisis. An illustrative example is when a major manufacturer sports shoes could not beat the theft of products by employees. The invited specialist suggested a simple solution: to spread the production of left-handed sneakers to a separate factory, to another region. An individual entrepreneur can offer ideas to the management of a partner firm, receiving a benefit.

An individual entrepreneur has a separate status in business - he is both a citizen and a legal entity. According to Civil Code there are few restrictions on the activities of individual entrepreneurs - but they exist, and some of them relate to types of business acceptable for individual entrepreneurs.

Legal classification:

1. Prohibited activity.
2. Requiring permission.
3. subject to licensing.
4. Ordinary - that is, carried out without restrictions and prohibitions.

Let's consider them in order.

It is important to understand: the work of an individual entrepreneur is regulated by law. It spells out the requirements and responsibilities of the individual entrepreneur, as well as the permitted areas of activity.

Individual entrepreneurs are prohibited from doing anything that is dangerous to the health and lives of people. The "forbidden" list of businesses also includes the military industry, the production of chemicals and certain sectors of the financial and economic sphere.

The IP cannot:

• distribute and produce alcohol-containing products;
• trade in weapons, ammunition, weapon parts;
• produce explosives, pyrotechnics and store them;
• work in the space industry;
• to broadcast on TV and radio channels;
• open mutual funds and NPFs - pension funds not owned by the state;
• work with drugs, psychotropic substances;
• carry out activities in the field of work of Russians outside the country;
• engage in air transportation;
• sell electricity;
• open a gambling business (including lotteries);
• open an enterprise that actively influences environment;
• develop, test and repair military equipment.

The above list of businesses is incomplete, there are approximately 40 positions in it. If a citizen still wants to do business in areas prohibited for individual entrepreneurs, he must either abandon this idea or register himself as a legal entity.

With permission

Some (VDs) need to obtain a business permit from regulatory authorities when it is necessary to ensure the safety of the enterprise, employees and customers. Their list is quite large, it includes such items as catering services and the sale of food products, beauty salons, entertainment services, etc.

To engage in them, an individual entrepreneur must obtain an appropriate license.

Today the list contains about 50 items, the main ones are:

• services in the field of education (except for tutoring);
• Passenger Transportation, with a few exceptions to the rule;
• operations with military and aircraft equipment;
• medical services, production and sale of medicines and medical equipment;
• business with little impact on the environment;
• private investigation and security;
• use and storage of fire and explosive substances, chemicals.

To engage in them, a special room equipped with appropriate equipment should be equipped, documentation prepared and a license obtained.

They are safe for people, and the entrepreneur is not required to comply with any business requirements for these PDs. You can start working immediately after registration with the supervisory authorities.

The majority of areas of interest to individual entrepreneurs belong to ordinary VDs:

The SP can change the ID at will. All that is needed is to enter the relevant data into the USRIP through the tax office by submitting an application there with the changed code (codes) of the business activity. When registering and subsequent changes, you can specify several codes, there is no official restriction. However, there is a recommendation - up to 30 VD.

When starting a business, it is important not to make a mistake with the taxation system.

The entrepreneur, no matter what IA he does, interacts with tax office. When registering a business, a tax regime is selected that determines the procedure for this interaction and the tax burden. And if the individual entrepreneur hires employees, the choice will affect the tariffing of payments to the FSS and the PFR. It is advisable to choose the best type of system for beginner IPs in advance, at the stage of business planning.

Our state is trying to ease the tax conditions for entrepreneurs by offering businesses a differentiated system of rates.

In 2017, there are several forms of taxation for individual entrepreneurs:

• suitable for any IP;
• the tax is levied on the income of an individual, value added and average annual cost property;
• 13-30% tax rate on FL, 0-18% VAT, up to 2% on property;
• reporting is submitted in the form 3-NDFL and 4-NDFL.

• is divided into two types - "income" and "income minus expenses";
• Suitable for sole proprietors with up to 100 employees. and income up to 150 million rubles a year;
• under the “income” system, the rate is 6% (with the possibility of lowering it by regional authorities);
• for "income minus expenses" rate of 5-15%, also at the discretion of the local authorities;
• the report is submitted in the form of an annual declaration, taxes are paid quarterly in advance, and the final payment is made at the end of the year.

• it can be used to open and launch an individual entrepreneur with up to 100 employees, working in trade or services (local authorities can expand this area or completely cancel the tax regime);
• imputed (i.e., expected to be received) income is taxed;
• rate 7.5-15%;
• quarterly reporting tax return, once every 3 months. paid a fixed amount.

• individual entrepreneurs have no more than 15 employees, and incomes up to 60 million / year;
• subject to the potential income established by local laws;
• 6% rate (from 0 for Sevastopol and Crimea);
• declaration is not given. An individual entrepreneur acquires a patent for a certain period - from a month to a year.

OSNO is considered the main one, others are classified as special, due to the presence of features in the conditions. Some offer tax incentives.

The individual entrepreneur has the right to choose the most beneficial system for himself.

So, BASIC is good for everyone. According to the simplified tax system, it is impossible to engage in some VDs - insurance, banking, production of excisable goods, etc. (all VDs are indicated in the tax code, article 346.12). UTII - mainly suitable for trade IP and the service sector. In addition, in Moscow, for example, UTII is not valid, and in the regions it will be canceled by 2021.

PSN is similar to UTII, but is suitable for a narrow circle of VD, in addition, for each type of business, you will have to buy a separate patent. Also, a patent purchased in one region is not valid in another. As for the ESHN, it is suitable only for agricultural producers. If you open an enterprise that processes products, you cannot use the system. Under ESHN, an individual entrepreneur is obliged to engage only in agricultural production, which should bring from 70 percent of income.

Taxation under the simplified tax system is “zero” two years after the formation of an individual entrepreneur, under the conditions:

• work in social sphere, science or industry;
• registration of an entrepreneur after the adoption of the law on zero tax for businesses in the field.

The same applies to PSN.

If an individual entrepreneur has involved different VDs, taxation is combined. For example, production works according to OSNO, and trade - according to UTII. And income from renting housing and tutoring is suitable for PSN.

There is a simple algorithm of actions for choosing a business IA:

Among the ideas individual entrepreneur business ideas are different.

Popular options in 2017:

Of course, this is not a complete list of possible VDs that an individual entrepreneur can deal with. Just look around and you will surely find interesting idea to sell a product or provide a requested service.

Contrary to popular belief, starting a sole proprietorship is not that difficult. What do you need to open an IP? It doesn't hurt to study a little theory first. To the future individual entrepreneur (after he has decided on activity), you need to decide on way of reporting.

What to look for when choosing a report

The reporting method is a taxation system, according to which an individual entrepreneur will report to the tax authorities. The decision on what tax to pay, the future businessman takes on his own. The choice of one or another reporting method depends on several factors:

1. compliance with the type of activity the conditions of the chosen taxation system (this item is a mandatory requirement, since some types of activity cannot fall, for example, under UTII);
2. it is necessary to calculate by what method of reporting payments will be less. The most important indicators in this case: expected profit, expenses, area trading floor, the number of employees employed, etc. For beginners, this can be a difficult task, so it is better to invest in services professional agency where experts will give professional advice, than then switch from one system to another;
3. Another important factor is volumes of forthcoming reporting. For example, under the patent system of taxation, it is not necessary to submit declarations at all;
4. you need to think in advance about future counterparties ( partners).

If most of them will be legal entities that can qualify for VAT refund may have to abandon special tax regimes.

The fact is that the use of “imputation”, “simplification”, etc. does not provide for the payment of VAT, which means that an individual entrepreneur can lose most of the partners.

Reporting methods for IP

An individual entrepreneur can report in two main ways:

• under the general system of taxation;
• apply special tax regimes (UTII, USN or buy a patent).

If the entrepreneur did not take care of writing a statement of application special treatment, he will automatically report on OSNO(common system). And this means that you will have to pay VAT, pay taxes on income and property, and perform a lot of other actions. Individual entrepreneurs report under such a system quite rarely and prefer one of the following options:

• A single tax on imputed income(UTII or "imputation"). You can get acquainted with the list of activities “permitted” for UTII by studying clause 2 of Art. 346.26 of the Tax Code.

If the activity is related to the provision household services, car maintenance, catering or retail, UTII will be a good option.

To calculate the tax, such indicators as the area of ​​the trading floor or the number of employees employed, the basic profitability (Article 346.29 of the Tax Code of the Russian Federation) and the correction factors K1 and K2 are taken into account. The tax rate is 15%;

• Simplified taxation system("simplified" or USN).

Entrepreneurs who pay UAT (single agricultural tax), as well as those engaged in mining, gambling or the production of excisable goods, are not entitled to use the “simplified system”.

If the average number of employees per year exceeds 100 people, it is also impossible to apply the simplified tax system.

Reporting on the simplified tax system can take two forms: tax is levied only on income in the amount of 6% or on the difference "income - expenses" in the amount of 15%;

• Patent taxation system. The essence of the system is that the entrepreneur receives a patent for a certain period, which saves him from paying some taxes.

An individual entrepreneur does not have the right to use a patent if the number of employees for the reporting period exceeds 15 people.

The maximum term of a patent is 12 months.

The cost of a patent is the maximum possible income multiplied by a 6% rate. In the first 25 days after receipt, one third of the cost must be paid, the remaining amount can be paid within 25 days after the expiration of the patent.

The information provided gives general idea about the application of a particular system of taxation. When choosing a specific reporting method, attention should be paid to a detailed study of this issue. After the system is selected, you can proceed to the direct implementation of the conceived idea.

Consider step by step, where you need to go to open an IP? If you strictly follow the scheme below, there should be no difficulties. Opening an IP consists of going through the following steps:

First stage: Compilation of the registration application

A sample registration form can be easily found online. Particular attention should be paid to the field where they fit OKVED codes . Here it is necessary to indicate the types of economic activity that the entrepreneur plans to engage in. In addition to OKVED codes, the following information must be entered:

• Full name IP, gender;
• Date and place of birth;
• citizenship, registration address;
• contact phone number;
• passport data and signature.

A completed application is required notarize along with a copy of your passport. In the notary's office, the application must be stitched and numbered. Further in the bank or in another way you need pay the state duty for registration.

Second stage: Registration with the tax authority

To register, you need to contact the tax office at the place of residence. How long you will open an IP depends on how quickly the necessary documents are collected. An employee of the registration and accounting department must submit:

• certified statement
• photocopies of TIN and passport,
• as well as a receipt for payment of the fee.

The tax inspector is required to issue a receipt upon receipt of the documents. When opening an IP, the main state is assigned registration number records of state registration individual entrepreneur.

How long does it take to open a sole proprietorship?

The registration procedure takes no more than 5 business days. On the appointed day, you can come for documents:

• certificate of state registration as an individual entrepreneur;
• an extract from the state register of legal entities and individual entrepreneurs;
• notice of tax registration.

When deciding to work for "simplified" you need to write the appropriate application in the prescribed form. A few days after registration as an individual entrepreneur, you can also apply for the transition to patent system.

How to open an IP on UTII

To work for "imputed" you need to provide:

• registration application,
• a certified copy of the certificate of registration,
• passport and certificate of registration as an individual entrepreneur.

To switch from the simplified tax system to UTII, it is necessary to draw up an application in the form 2-UTII, and to withdraw UTII - in the form 4-UTII.

Third stage: Registration in the pension fund

You don’t need to go to the pension fund on your own - tax officials themselves send necessary information. Notice of registration must come by mail to the legal place of residence. If an individual entrepreneur plans to hire workers, it is necessary to register with the pension fund and the social insurance fund as an employer. You will have to do this on your own. When registering an employee as an insurer, you must provide:

• labor contract;
• work book;
• certificate of the payer of contributions to the FIU.

An entrepreneur can take care of the pension in advance and make additional payments by writing a corresponding application in advance.

Fourth stage: Registration in the statistics service

Here you need to get a card with statistical codes, for this you need:

• a copy of the certificate of registration;
• copy of the passport.

The notary must certify:

• statistic codes cards,
• application for registration in the statistics service,
• registration certificate
• and an extract from the register.

After that, the listed documents, together with the TIN, are given to the statistics service.

Fifth stage: Opening a bank account

This stage is not mandatory, but having an account provides a number of advantages. This allows you to make payments in a non-cash form and pay taxes without visiting the inspection every time.

So, what documents are needed to open an IP? Scroll required documents, includes the following items:

• application for state registration as an individual entrepreneur (notarized);
• receipt of payment of state duty;
• optionally - an application for the transition to the simplified tax system;
• copy of the passport;
• TIN certificate.

To open an individual entrepreneur, it is not necessary to contact registrars and pay for legal services. Anyone who decides to do this can cope with this procedure. own business. In this article, we will talk about what is required for registration of an IP, and how an individual can go through self-registration at the tax office.

The most important thing for registering an IP is to correctly fill out the P21001 form in accordance with the requirements of the Federal Tax Service. If you want to print the finished application in a few minutes, then register in personal account and follow our instructions.

What documents are needed to register an IP? The list for opening an IP in 2019 is given in Article 22.1 of Law No. 129-FZ. For convenience, we have divided this long list into:

• documents for opening an individual entrepreneur by a Russian;
• documents for registration by an individual entrepreneur of a person with citizenship of another country or without citizenship.

Registration of IP by a Russian citizen

To open an IP in 2019, a Russian needs to prepare:

• form - this is an application in which an individual provides the information necessary to register an individual entrepreneur (full name, address, passport data, OKVED codes).
• photocopy of all pages of the Russian passport.
• paid receipt in the amount of 800 rubles (state duty for consideration of the application).

Additionally, you may need:

• Power of attorney for registration actions, if the applicant is represented by another person, for example, a professional registrar.
• Notification of the transition to the simplified tax system (3 copies). In most cases, the simplified mode is the most beneficial for a novice businessman. However, we advise you to get a free one first, perhaps in your case it will be easier to work on UTII or USN.
• If the applicant has not reached the age of majority, then the documents for registration of entrepreneurial status must be supplemented (optionally): with the notarized consent of the parents; a photocopy of the minor's marriage certificate; a photocopy of the decision of the guardianship authority or court to recognize the applicant as fully capable.

Documents for registration of IP in 2019 can be submitted in person, sent by mail or entrusted to a trusted person. During a personal visit to the IFTS, it is not required to certify the P21001 form and a photocopy of the passport with a notary, in other cases it is mandatory.

How can a foreigner obtain IP status?

Not only Russian citizens, but also foreign citizens can register an individual entrepreneur and conduct legal business in the Russian Federation. Even if individual no citizenship at all, he can study in Russia commercial activities. It is only necessary to prove the legality of being on the territory of the Russian Federation. What documents are needed to open an individual entrepreneur if there is no Russian citizenship?

1. Application P21001 is the same form that Russians fill out in Russian. There is no special form.
2. A copy of the main identity document of the applicant. Depending on the category of an individual, this may be: a passport of the country of citizenship, a refugee certificate, a certificate of a person who has received temporary asylum in the Russian Federation; identity card of a stateless person.
3. A copy of the birth certificate, if the main document of a foreign citizen or stateless person does not contain information about the date and place of birth.
4. Confirmation of legal residence in Russia: a copy of a temporary residence permit or residence permit and the original for comparison.
5. Confirmation of payment of the state duty in order to register an individual entrepreneur (the amount is the same as for Russians).

Important: all originals drawn up in foreign language must be translated and certified by a Russian notary.

You can learn more about what documents are needed to open a business, how an individual entrepreneur differs from an LLC, what features exist during state registration in your region at a free individual consultation.

What does a sole proprietorship need to run a business?

Strictly speaking, the concept of "Constituent documents of IP" does not correspond to the letter of the law. Individual entrepreneurs are not established, this is only the status that an individual receives after registering as an entrepreneur. But if we draw an analogy with a legal entity, then founding documents IP - these are the papers that prove that you are standing on tax accounting and work legally.

Are you planning to open a sole proprietorship? Do not forget about the current account - it will simplify doing business, paying taxes and insurance premiums. Especially now, many banks offer favorable conditions for opening and maintaining a current account. You can get acquainted with the offers with us.