For many, the opportunity to work for themselves, completely devoting themselves to their chosen occupation, is important. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and begin to operate officially.

What is needed to open an individual entrepreneur

According to the law, all citizens of the country, even foreigners who have temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOLE). The only exceptions to this list are municipal and government employees. The quick procedure for registering an individual entrepreneur can be carried out independently or entrusted to special companies for which this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to resolving the issue on your own. The following factors may also affect the price:

• printing production;
• notarization of documents;
• opening a bank account, etc.

Procedure for registering an individual entrepreneur

How to register an individual entrepreneur without much delay? This requires preparatory work. At the initial stage, you need to decide on the area of ​​activity. For this purpose, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code that should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main type must come first.

The procedure for opening an individual entrepreneur involves choosing a form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated on income and is 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of taxation of business activities, information about which can be obtained from the tax authorities.

Where can I register an individual entrepreneur?

According to the law, the submission of documents and registration of a private entrepreneur is carried out at the citizen’s place of registration. To do this, you need to contact your local tax office with the necessary set of documents. If the businessman has chosen, then he is allowed to register at the place of business. It is permissible to open a business in several regions, localities or parts thereof. In this case, registration takes place where the first object of activity of the entrepreneur is registered.

Today, the simplest, fastest and most convenient way to open an individual entrepreneur is.

Documents for opening an individual entrepreneur

If the question of how to register an individual entrepreneur is more or less clear, then you should pay special attention to what list of documents is needed to open an individual entrepreneur. This:

• passport (a photocopy of it is additionally required);
• application (form 21001);
• receipt of payment of the duty;
• TIN (+ copy).

Application for registration of individual entrepreneur

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxes and Taxes or requested from the tax office. The application for registration of an individual entrepreneur consists of five sheets, which must be numbered and stapled together. The document is signed personally by the entrepreneur and certified by a notary only if the documents are provided not by the businessman himself, but by an authorized representative.

Individual entrepreneur registration – cost

Opening your own business is a procedure that is not free. How much does it cost to register an individual entrepreneur? The only thing that is necessary is to pay the state fee (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized companies, the price will vary not only from company to company, but also depending on the region where the individual entrepreneur will be registered.

How to open your own individual entrepreneur - step-by-step instructions

If the field of activity has been determined and the taxation system has been chosen, then you can proceed to register your own business:

1. You must submit a set of documents to the tax office to obtain an identification number assigned to each taxpayer.
2. If you already have a TIN, you can immediately pay the state fee for performing an action by a government agency.
3. You can submit an application for assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, be it a trade object or a small business, a clothing sewing enterprise, are the same. An approximate step-by-step algorithm after registering the IP itself:

It is also possible to remotely prepare all documents and send an application for opening an individual entrepreneur. To do this, use .

Registration deadlines for individual entrepreneurs

The legislation establishes exact deadlines for registering an individual entrepreneur. According to the plan, this is done in no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of receiving a refusal when trying to open your own business. The reason may be incorrect execution of documents or erroneous indication of information. How to open an individual entrepreneur in this case? The individual must again organize the collection of the package of documents and pay the fee again.

After the allotted time, all the papers are handed out, after which you can start earning money. The entrepreneur receives:

• a document indicating registration;
• USRIP extract;
• state registration certificate (OGRNIP).

To maintain online accounting for individual entrepreneurs, you can use.

Video: what you need to open an individual entrepreneur

Let's look at detailed but brief information on how to open an individual entrepreneur for free and what is needed for this, what documents, as well as possible methods of registration and reasons for refusal.

Individual entrepreneur (formerly private entrepreneur) is a form of entrepreneurial activity for individuals. Thanks to it, you can legally engage in business (commerce, some types of production and services) that are inaccessible to ordinary people, use more favorable tax regimes and have an official work experience, which begins from the moment you receive a registration certificate.

This form of doing business is, in most cases, exclusively start-up, because in this case, the entrepreneur is responsible for the company’s obligations with his property! If there is a possibility of high financial risks/disputes for an individual entrepreneur (possible damage, etc.) in the future, or now, it is better for you to choose where responsibility falls only on the company’s property. .

Prohibited activities

You are not allowed to open an individual entrepreneur if you decide:

• produce psychotropic, narcotic substances, medicines, poisons;
• provide security services;
• assess industrial safety;
• help to find employment for a citizen of the Russian Federation outside the state;
• carry out space activities;
• produce and sell alcoholic beverages;
• develop, produce, service aircraft;
• create investment and pension funds;
• engage in the manufacture and sale, disposal of ammunition, military equipment, pyrotechnic products of the fourth and fifth class;
• sell electricity;
• carry out air cargo and passenger transportation.

Federal Tax Service employees warn the applicant about prohibited activities for registration of individual entrepreneurs. In this case it is simply necessary.

Opening costs

• State duty- ₽800. If payment is made online through State Services, then ₽400;
• Legal address- from ₽0, since you can use your home one.
• Seal- for individual entrepreneurs it is not necessary, but if necessary, the production price is ≈ ₽400;
• Opening a current account- cost from ₽0, and the same cost of its maintenance at the start. Further, the price will be approximately ₽490 per month. Can an individual entrepreneur operate without a current account? Yes, if you comply with the cash payment limit (no more than ₽100 thousand) within the framework of one agreement with another legal entity or entrepreneur. When making payments to ordinary individuals or their employees, no limit is established by law.

In total, opening an individual entrepreneur costs at least 400-800 rubles.

Step-by-step instructions for registering an individual entrepreneur

Choosing a method

The future individual entrepreneur must have a permanent or temporary registration, based on the address of which the Federal Tax Service selects it for further application.

You can go through the entire procedure either by visiting the tax office, or registering an individual entrepreneur online via the Internet on the tax office website. This requires an electronic digital signature, which is obtained at the Certification Center. You must first submit an application by paying a fee and providing a package of documents. The procedure takes from two days to one week, and it should be remembered that the digital signature requires annual renewal.

Without an electronic signature, you can submit an electronic application through State Services, if you have a confirmed account.

A brief comparative description of the methods for registering an individual entrepreneur:

There is a compromise option with which a future individual entrepreneur can save a little on registration: do everything yourself, but entrust the most time-consuming or complex registration to the registrars.

Deciding on the type of activity - getting acquainted with OKVED

Possible options are listed in the OKVED classifier, where each type of business is assigned a separate number.

Codes should be entered on sheet A, the regulated quantity on one sheet is 57 pieces. To expand the list, use an additional sheet. The number of digits in the codes that can be used is 4 or more.

One type of activity of the individual entrepreneur must be indicated as the main one. It is believed that it will bring the maximum income - more than 60% of total revenue. The rest of the classes act as additional ones. It is recommended to enter codes that correspond to actual activities. If after opening an individual entrepreneur you decide to change its direction, the list of codes can be expanded.

Be careful! Some activities require a license.

Choosing a tax system

To begin with, you can choose the simplified tax system (“simplified system”), which boils down to one 6% tax on income or a 5-15% tax on income minus expenses. You can choose the simplified tax system simultaneously with submitting the application or later, within a month from the date of opening the individual entrepreneur. It is also possible to prepare the document in electronic form.

Brief comparison:

Read more about tax regimes for individual entrepreneurs and the conditions for their application.

We fill out the application form P21001

Registration as an individual entrepreneur begins with the submission of an application form of a certain form - P21001. You should write carefully and accurately, as errors, corrections, incorrect filling of fields, and illegible handwriting can lead to refusal of registration. In this sense, the use of electronic services is more reliable, since they contain hints and automatically edit what is written.

Since April 2018, updated registration rules have been in effect: the inspectorate now sends documents electronically. Accordingly, you must indicate an active email address in your application. If a certificate or USRIP record sheet is required in paper form, a special request should be made.

Be careful! The signature on the application is not placed immediately. To certify the signature, it is necessary to be present at the Federal Tax Service building when filing, or a notary if you plan to issue a power of attorney to register an individual entrepreneur. In the second case, the fact of filing by a person other than you is indicated on sheet B.

We pay the state duty

Before submitting an application to open an individual entrepreneur, you need to take the details from your Federal Tax Service department, go to any bank that has a license to accept state fees, and pay a fixed amount - 800 rubles. If you don’t want to fill out a receipt form or simply don’t have time to visit the bank, then pay on the Federal Tax Service website.

How to do it:

• go to the website nalog.ru;
• select the appropriate item;
• select the type of payment;
• enter the payer's information, including TIN;
• make an electronic payment.

The receipt will be sent by email. It is best to print it out and attach it to your application. Tax officials can check the fact of payment using their own information system, but having a receipt speeds up the process.

We prepare and submit documents

In order to open an individual entrepreneur you will need the following:

• if you decide to use a non-general taxation system, then attach an application for transition, for example, to a “simplified system” or obtaining a patent;
• copies of passport pages (the original will also have to be presented);
• application for registration on form P21001;
• a receipt from the bank confirming payment of the state fee (plus a photocopy);
• if documents are not submitted in person - a power of attorney.

The current list for individual entrepreneurs can be found at the Federal Tax Service office.

Some banks (Tinkoff, Alfa-Bank, Sberbank, VTB 24, etc.) and accounting services (for example, “My Business”, “Elba Contour”) allow you to prepare a package through them.

Be careful! When submitting documents through registrars or by mail, the application form for registration and a copy of the passport of the future individual entrepreneur are also certified by a notary.

Foreigners will need a translation of a passport of another country, certified by a notary, and a copy of a residence permit or temporary residence permit (with presentation of the original).

After submitting the registration package, the tax inspector will issue a receipt, which must be kept.

Completion

Now a certificate of registration of an individual entrepreneur is issued quickly - 3 days from the date of filing the application for registration. If all the papers are completed correctly, then within the specified period an extract from the Unified State Register of Individual Entrepreneurs on form P60009 and a certificate of individual entrepreneur registration will be sent to your email. If a paper version is required, you should submit a request to the MFC or the Federal Tax Service.

Registration as an employer

In 2019, an individual entrepreneur does not need to submit an application to register as an insurer. Since 2017, the functions of calculating and paying pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and maternity, have been transferred to the tax service. In this regard, changes were made to Federal Law No. 167 “On Compulsory Pension Insurance in the Russian Federation” regarding the registration of policyholders with the territorial bodies of the Pension Fund of the Russian Federation.

According to the provisions of this law, registration and deregistration of policyholders with the Pension Fund is carried out on the basis of information contained in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs, the unified state register of taxpayers received from the tax authorities.

So you've decided to become an entrepreneur! A good prospect for those who are tired of depending on bosses and want to become the master of their lives! One of the options for resolving this issue is to register an individual entrepreneur. What you need to open an individual entrepreneur - this is our detailed material.

IP - who is he?

Becoming an individual entrepreneur, or individual entrepreneur, is most advisable for those who want to operate as an individual, that is, without forming a legal entity.
What is the difference? The fact is that legal entities must have an authorized capital and a legal address. An individual entrepreneur is exempt from these conditions, however, there is one important point here - according to the law, an individual entrepreneur must be liable for obligations with all his personal property.

How does an individual entrepreneur differ from a private person working without registration, what is called “for oneself”?

Firstly, when registering an individual entrepreneur, the work experience is credited. Secondly, illegal work activities are punishable. Well, and thirdly, if the activity is related to wholesale purchases of goods, then many companies do not provide supplies for private traders.

Who can be registered as an individual entrepreneur?

• All adult capable citizens of the Russian Federation;
• Minor citizens recognized as legally competent by the relevant authorities;
• Minor citizens who have permission to engage in entrepreneurial activities from their parents or guardians;
• Foreigners, with temporary or permanent Russian registration.

Are there any exceptions? Yes, I have! The legislation of the Russian Federation prohibits the opening of individual entrepreneurs for citizens in state and municipal service. For all other working citizens, there are no obstacles to registering as an individual entrepreneur.

What you need to open an individual entrepreneur - first steps!

Registering an individual entrepreneur will actually not be difficult for you. But first, you will need to take a number of actions that will allow you to carry out the registration procedure without delay in the future.
The fact is that even before submitting documents to the relevant authorities, you need to decide on some fundamental points.

1.Select types of activities.
There is an All-Russian Classifier of Types of Economic Activities (OKVED), in which each type of activity is assigned a specific code. Therefore, the future entrepreneur needs to choose his field of activity and, based on this, determine its OKVED code.
An important point: you can specify several codes, but the code of your main activity must be indicated first. It is not forbidden to choose several codes at once with an eye to the future expansion of activities.
If in fact any types of activities are not carried out, no sanctions from tax and other structures will follow. And when the favorable moment comes to expand your business, you will not need to go to the tax office again in order to make changes or additions to activity codes.

2. Decide how we will pay taxes.
This issue also needs to be resolved in advance so as not to further delay the registration process. The most optimal solution for individual entrepreneurs is the simplified taxation system (STS).
Here you will need to make a choice of object of taxation. There are two of them: “income” and “income minus expenses.” In the first case, the tax rate will be 6% on all your income from business activities. If the second option is chosen, then the rate, depending on the region, will vary from 5 to 15%.
In addition to the simplified tax system, the Patent Taxation System (abbreviated PSN), the Unified Tax on Imputed Income (UTI) and some other special tax regimes, depending on the type of activity, may be convenient for individual entrepreneurs.

3. Get a TIN.
It is advisable to obtain a Taxpayer Identification Number (TIN) in advance. If you already have it, good; if not, then we submit an application to receive it to the tax office at the place of registration.
Obtaining a TIN can be timed to coincide with the submission of documents for registration of an individual entrepreneur, but this may slightly delay the registration period.

4. Pay the state fee.
To register an individual entrepreneur, you must pay a state fee. This can be done at any Sberbank branch. For several years now, the fee has remained within 800 rubles. However, you should know that a bill has already been submitted to the State Duma to increase the fee for registering business activities. So it would not be surprising if this amount changes upward soon.

Collection of documents for individual entrepreneur registration!

So, all the preparatory activities have been carried out, we begin to collect together all the documents that are needed to open an individual entrepreneur: passport, photocopy of the passport, receipt of payment of state duty, Taxpayer Identification Number and its copy, completed application for registration of individual entrepreneur - it can be downloaded on the website of the Federal Tax Service (form P21001), or take the form from the nearest tax office.

A few words should be said about filling out this application. The fact is that, despite the sufficient simplicity of the form, you can easily make a mistake in filling it out. You need to fill out your passport details especially carefully - strictly in accordance with how they are written in the passport itself!

In addition, blots and typos are strictly not allowed, so be very careful when filling out the application. Everything is not so complicated, especially since there are a lot of sites on the Internet with examples of how to correctly fill out the P21001 form.

The application consists of 5 sheets that must be numbered, stitched and signed.
If you personally go to register your individual business, then this stage of document preparation is completed.
If documents are sent through an intermediary or by mail, notarization of the documents and your signature is required.

Let's go to the tax office!

So we come directly to the registration of individual entrepreneurs, that is, to a visit to the tax office. But not the first one you come across, but the one that is located at the place of your official registration. The actual place of residence does not matter in this case.

Example: you are registered in Khabarovsk, but live in Moscow, where you intend to conduct your business activities. Documents for registration of individual entrepreneurs must be submitted in Khabarovsk! It is in this case that it becomes necessary to resort to the help of e-mail (through special services), intermediaries by proxy, or the services of the Russian Post.
If there is no permanent registration in the passport, registration of an individual entrepreneur at the temporary registration address is allowed.
When contacting the Federal Tax Service inspection department in person at the place of registration, we submit all prepared documents to the inspector. At the same time, you can apply for the tax payment system of your choice.
Now is the time to take a breath: your documents will be reviewed within 5 business days from the date of submission.

What is needed to open an individual entrepreneur - we get the documents!

And now the waiting period has expired, you go to receive documents. What will you be given as confirmation of your status as an individual entrepreneur?

1. Document on registration with the tax office
2. Extract from the state register of individual entrepreneurs (USRIP)
3. Certificate of state registration as an individual entrepreneur (OGRNIP)

You can also immediately receive registration documents with the Pension Fund, the Federal Compulsory Compulsory Medical Insurance Fund and notification of the assignment of codes from the statistical authorities. If they are not issued by the tax office, then you will need to go to all these authorities to collect a complete package of all the listed documents.

When the documents are received, you can begin to carry out business activities as an individual entrepreneur within the framework of the types that were specified.
However, there are cases when, based on the results of reviewing documents, citizens are denied opening an individual entrepreneur. In particular, this happens due to incorrect information or an incorrectly completed application. In any case, the refusal must be motivated.
If this happens, then the entire procedure for submitting documents will have to be repeated, and the state fee will need to be paid again, in the same amount.

We open an individual entrepreneur - the asking price!

The simplest, but also the most expensive way to register an individual entrepreneur is to delegate the solution of this issue to specialized companies. The employees of such a company will do all the work for you and provide you with a ready-made package of documents. The cost of such services in large cities usually starts from 5,000 rubles.

If you do everything yourself, then the minimum cost will be 800 rubles for paying the fee, well, and the cost of photocopies of the necessary documents.
We complicate the options by resorting to the help of intermediaries. Notary services for certification of documents and signatures will cost an average of 400 rubles. It is difficult to translate the services of an intermediary into monetary terms, since if someone close to you solves your problem, it may not cost you anything, but if you hire someone from the outside, then the price, as they say, will be negotiable.

More options: you decided that you, as an entrepreneur, need a current account and a seal (which is not at all necessary for an individual entrepreneur). In this case, you need to add another 1000 rubles for opening an account and approximately 500 for making a seal.
If you carefully read our article, you now know what you need to open an individual entrepreneur. By following our recommendations step by step, it will not be difficult to carry out the entire registration process without anyone’s help. Good luck in your independent business!

An individual entrepreneur is a citizen who has passed the state registration procedure and received the right to engage in independent business activities.

Employees, pensioners, the unemployed, women on maternity leave and even minors can run their own business and legally receive additional income if their parents have given their consent. If you are interested in how to open an individual entrepreneur in 2019, read our article and you will get answers to your questions.

Who can become an entrepreneur in Russia

Almost any individual has the right to obtain the status of an individual entrepreneur in Russia: a Russian, a foreign citizen or a stateless person. Registration of individual entrepreneurs in 2019 is not available only to those who are included in the category of government officials and employees of various ranks and military personnel.

Registration of individual entrepreneurs takes place at the tax office or MFC. After registering for tax purposes and entering information about you into the Unified State Register of Individual Entrepreneurs, you receive all the rights and obligations of a business entity.

We do not recommend opening an individual entrepreneur if you do not yet plan to run a real business. Registration of an individual entrepreneur obliges you to submit reports on time and pay contributions for pension and health insurance (for 2019, the minimum amount of contributions is 36,238 rubles). If you do not conduct business and receive entrepreneurial income, then you will have to pay contributions from other sources, for example, your salary.

True, there is a category of individuals for whom opening an individual entrepreneur is only a way to gain retirement experience. It is no secret that in Russia millions of able-bodied citizens do not officially work anywhere, and accordingly, they cannot count on a labor pension.

If you register as an individual entrepreneur and legally pay insurance premiums, then upon reaching retirement age you can qualify for at least a minimum pension. At least, there is such an opportunity now, but what will happen next, given the constant changes in pension legislation, is difficult to predict.

But whatever your motivation for registering an individual entrepreneur, keep in mind that the status of an individual entrepreneur means additional responsibilities that will have to be fulfilled in any case. If you do not submit any mandatory reports or do not fully pay your fees and taxes, they will still be collected from you, even if the individual entrepreneur is closed.

On this not the most optimistic note, we will move on to the main question - how to register an individual entrepreneur and what necessary documents and actions will be required for this.

How to register an individual entrepreneur

Any process, including registration of an individual entrepreneur, is easier to understand when it is divided into stages or steps. We called the sequence of actions to obtain entrepreneur status in Russia “Step-by-step instructions 2019” and included answers to the most frequently asked questions:

1. Is it possible to open an individual entrepreneur on your own?
2. What documents are needed to open an individual entrepreneur?
3. How much does it cost to open a sole proprietorship?
4. How to register as an individual entrepreneur without resorting to intermediaries?
5. What do you need to open an individual entrepreneur and start running your own business?

Step 1. Selecting a registration method

Self-registration of an individual entrepreneur is available to anyone who is willing to spend a little time and effort learning this procedure. For many beginning businessmen, this is also their first experience of personal communication with tax authorities, so we recommend going through this path yourself.

But, of course, it is not necessary to register an individual entrepreneur during a personal visit to the Federal Tax Service or to independently fill out an application P21001. In some cases, it is easier and faster to pay for the preparation of documents or use specialized services. In the table we will see how much it costs to open an individual entrepreneur for different registration methods. A state fee of 800 rubles must be paid for any option.

Step 2. Selecting activities

Before you open an individual entrepreneur, you need to select and indicate in the application P21001 what you plan to do. The difficulty is that they are not indicated descriptively, but in the form of digital OKVED codes.

OKVED is a special reference book-classifier in which each type of economic activity is assigned its own code. For example, code 96.01 corresponds to laundry and dry cleaning services, and code 49.31 corresponds to urban and suburban passenger transportation.

You need to select codes only from the current classifier. In 2019, OKVED-2 is used to register a business, another name is OK 029-2014 (NACE rev. 2). In addition to this edition, you can find the OKVED-1 and OKVED-7 reference books on the Internet. These classifiers are no longer valid, and if you select codes from them, you will be refused registration as an individual entrepreneur.

The current OKVED-2 reference book is available in legal systems, free services for document preparation, and specialized websites. The classifier, as a legal act, is published in the public domain, so finding it is not a problem.

Another important nuance is that codes with at least 4 digits must be included in the application. For example, you want to open a grocery store and find the appropriate code 47.2.

This code only has three digits, so it is not suitable and needs to be refined to four digits:

• 47.21: Retail trade of fruits and vegetables in specialized stores
• 47.22: Retail trade of meat and meat products in specialized stores
• 47.23: Retail trade in fish, crustaceans and molluscs in specialized stores
• 47.24: Retail trade in bread and bakery products and confectionery in specialized stores
• 47.25: Retail trade of drinks in specialized stores
• 47.26: Retail trade of tobacco products in specialized stores
• 47.29: Retail trade of other food products in specialized stores.

You can choose any of these codes that best matches the store's profile. Or perhaps your outlet will sell different food products, then you need to choose from subgroup 47.1 “Retail trade in non-specialized stores.”

Code 47.11 “Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores” is fully suitable for a different product range.

If we look at what codes are included in group 47.11, we will find five-digit codes:

• 47.11.1 “Retail trade in frozen foods in non-specialized stores”
• 47.11.2 “Retail trade in non-frozen products, including drinks and tobacco products, in non-specialized stores”
• 47.11.3 “Retail trade activities of a large assortment of goods with a predominance of food products in non-specialized stores.”

However, further detailing to five and six characters does not make much sense. Firstly, to register an individual entrepreneur, it is enough to indicate a four-digit code, and secondly, if you choose a very detailed code, you will only be able to engage in the declared direction.

Let's assume that if you have entered code 47.11.2 in your application, then you will only be able to sell non-frozen products. If you want to add ice cream to your assortment, you will have to report activities corresponding to code 47.11.1 to the tax office using form P24001. Therefore, simply select the higher level code 47.11, and you will be able to work on all codes that are included in this group.

Registration of an individual entrepreneur with the tax office is possible for many types of activities at once. The number of OKVED codes that are entered into the application is not limited. If you are missing one sheet “A”, where the codes are indicated, you can fill out several more of these sheets. The main thing is to indicate one of the types of activities from which you expect to receive maximum income as the main code.

Step 3. Transition to preferential tax treatment

You need to understand what taxes you will have to pay before registering as an individual entrepreneur. If you do not inform in the prescribed manner about the transition to a preferential regime, no one at the tax office will offer you to do so. But these benefits really exist, and it would be unreasonable not to take advantage of them.

Only a consultation with a competent accountant or tax consultant will help you accurately choose the most profitable option, but we will help you understand the basic concepts of taxation right now.

The main taxation system in Russia is. All taxpayers can work there, but the tax burden here is the highest. Most individual entrepreneurs work under special regimes, where payments to the budget are significantly lower.

Preferential regimes differ in the tax rate, calculation of the tax base and the final tax amount. You can get a general idea of ​​taxation systems from the table.

The most popular mode among beginning entrepreneurs is the simplified tax system Income. You can read more about this mode in the article about. It allows you not to pay taxes while real activity has not yet begun, it is easy to account for and report, plus it allows you to reduce the calculated tax by the amount of insurance premiums paid for yourself.

Here are the deadlines for submitting applications when switching to preferential regimes:

• notification to the simplified tax system or unified agricultural tax – within 30 days after registration of the individual entrepreneur;
• application for a patent (PSN) – 10 days before the start of the patent term;
• application for transition to UTII - within 5 days from the start of the imputed activity.

In addition, you can submit an application for the simplified tax system and PSN immediately along with a package of documents when registering an individual entrepreneur, but not every tax office will accept it. It often happens that you submit an application P21001 to a special registration tax authority, but will be registered with another inspectorate. In this case, you may be sent with an application to switch to a preferential regime to your Federal Tax Service according to your registration.

If the application is not submitted within the established time frame, then you will have to work on the general taxation system. The opportunity to change the regime will only be available starting next year.

When choosing a tax regime, there is another important nuance that many entrepreneurs are not aware of. If you decide to buy a patent or switch to UTII, but do not plan to do this immediately when registering an individual entrepreneur, then the period from the date of registration until the start of the transition to the special regime, you will by default also be a OSNO payer. You can refuse OSNO only by submitting an application for the simplified system in a timely manner.

Another option is to fill out the fields of a special form for registering an individual entrepreneur on the website of the Federal Tax Service. Details of the receipt for payment of the duty can be clarified at the tax office or found on the website nalog.ru.

If you have already decided on the choice of preferential treatment, then take with you also an application for switching to the simplified tax system or PSN in two copies. Don't forget to take your passport to identify you.

Step 5. Submission of documents

Documents are submitted to the tax office at the place of registration of an individual, but individual entrepreneurs are not always registered there. In large cities and regional centers there are special tax registration authorities; in addition, documents for opening an individual entrepreneur are accepted at the MFC closest to you.

In any case, first of all contact the inspectorate that has jurisdiction over your official home address. If this Federal Tax Service does not register a business, then they will tell you where exactly to apply. But you will still be registered with the tax authorities according to your registration.

When visiting the inspectorate or MFC in person, documents are not required to be certified by a notary, but when submitted by mail or through a representative, notarization is required. Do not sign the P21001 application in advance; this can only be done in the presence of a Federal Tax Service employee or a notary!

Step 6. Obtaining a USRIP record sheet

If everything is in order, then after three working days you will be given a USRIP entry sheet, which confirms that you are registered as an individual entrepreneur.

Since 2019, instead of a certificate of state registration of individual entrepreneurs, a Unified State Register of Entrepreneurs (USRIP) entry sheet in form No. P60009 is issued. If you did not have a Taxpayer Identification Number (TIN) before, you will also be given a certificate of registration with the tax authority.

That's all, you have become an entrepreneur! We hope that in 2019, step-by-step instructions for registering an individual entrepreneur will be the beginning for you to achieve real financial success in your own business!

Important: After registering an individual entrepreneur, to simplify doing business, we recommend opening a current account. Moreover, many banks now offer favorable conditions. So Alfa-Bank, together with the business registration service from 1C, launched a promotion for its users: free opening of a current account, maintenance for 490 rubles per month, free connection to online banking and much more. You can view the special offer.

To start a business, you need to not only imagine, but also understand what you intend to do, what services you will provide and for whom you will sell them. For this purpose, there is a procedure for determining the type of activity in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED), the codes of which are entered into your Individual Entrepreneur Certificate and entered into.

Step 2. Decide on the taxation regime (USNO, UTII, USN Patent). “Better than the simplified tax system”

The tax office must be notified of the fact that you will be using the simplified tax system either in advance or immediately during the registration process, so that you are not subject to UTII by default. To do this, you need to fill out the appropriate application form for the transition (maintenance) to the simplified tax system.

Step 3. We understand personal documents: do we have a TIN Certificate for an individual?

Despite the fact that such a phenomenon as an individual taxpayer number (TIN) has existed in our country since 1996, there are still people who do not have personal tax identification as such. In fact, the introduction of a TIN was necessary and important. And if it weren’t for the confusion that the Pension Fund and the Social Insurance Fund created with the simultaneous launch of their identification programs, the idea with a TIN would have had positive prospects.

Digressing, we note that every citizen of the Russian Federation who intends to conduct commercial activities must be identified as a taxpayer. Therefore, if you do not have a TIN, then, having filled out the appropriate application for assignment of an identification number, you need to go with it to the tax office at your place of residence and fill out the necessary papers. The process of assigning a TIN takes a day.

Step 4. We fill out an application for registration of individual entrepreneurs according to form No. R-21001

The process of completing the Application is described in great detail in the article “”. Here we just note once again how important it is to be extremely careful and very accurately enter all the information from all documents. Any inaccuracy or error allows the registrar not to consider your application, and for you to “go back to square one” when re-executing the documents. Therefore, it will be better if during the filling process you are advised by a person who understands the organizational and legal intricacies of this procedure.

If you submit documents for registration yourself, then it is not necessary to have your signature certified by a notary. Otherwise, this must be done. Such a procedure will cost 400 rubles.

Do not forget to stitch and number all completed Application sheets.

Step 5. Pay the state fee for individual entrepreneur registration

800 rubles must be transferred to the budget as a fee for registering you as a private entrepreneur. The details for making the payment can be found in your tax office, where you will register.

Remember that the state fee is not refundable under any circumstances. Therefore, if you make mistakes when filling out the documents, you will have to list it again when you retake it.

To determine how much it costs to open an individual entrepreneur, you need to add up several values:

• state duty - 800 rubles;
• payment for notary services - 800 rubles;
• the cost of your working time is 36 hours * 100 rubles = 3600 rubles.

In total - 5200 rubles.

Step 6. We issue a power of attorney from a notary for the Applicant (if necessary)

If for some reason you cannot visit the tax office to submit documents for opening an individual entrepreneur, then a notarized power of attorney for the applicant is what is needed to open an individual entrepreneur. By your power of attorney, he will take upon himself all issues of registering you as a private entrepreneur. As mentioned above, the cost of such a power of attorney can range from 300-500 rubles.

You will also have to visit a notary’s office if you send documents by mail in a notification format. The notary will also need to certify a copy of your passport.

Step 7. “Surrender” to the tax office

After all the documents have been collected and carefully checked, you can go to the tax office and submit the papers for individual entrepreneur registration yourself. Before submitting, prepare the documents: distribute them in a certain order one after another in order to promptly submit each form to the registrar. The sequence in which the papers must be laid out is usually posted in the waiting rooms at the tax office.

Step 8. We receive documents on registration of individual entrepreneurs

After successful submission, you receive a receipt from the registrar confirming the acceptance of your documents. After five working days, you can use this receipt to come and receive the following:

• Certificates of state registration of individuals. persons as individual entrepreneurs;
• Extracts from the Unified State Register of Individual Entrepreneurs;
• Notifications about registration of individuals. persons in the tax authority;
• Notification of registration of individuals. persons in the territorial body of the Pension Fund;
• Notification from Rosstat.

If this happened, please accept our congratulations - now you know how to register an individual entrepreneur yourself.

Step 9. Register with the Pension Fund and Social Insurance Fund

In the event that you have not been given Notifications of registration with the Pension Fund of Russia and the Social Insurance Fund, you will need to do this yourself within three days after the individual entrepreneur is opened. Come to the local branch of the Pension Fund of Russia and the Social Insurance Fund and receive documents notifying you of your registration with these bodies.

Step 10. We make a stamp and open a bank account

This is not exactly what is needed to open an individual entrepreneur. However, having an account with an entrepreneur greatly simplifies further work and business development.

That's all. This is exactly what the step-by-step instructions for opening an individual entrepreneur will be.

When can we be refused?

It’s a shame if they refuse us and in order to “solemnly” inform us about it, they wait (absolutely according to the law) for five days. And when we go to the tax office for documents, they dryly tell us that we do not have the right to register because... And there may be two types of reasons.

The first type (occurs most often) - we made a mistake or made an inaccuracy when filling out documents or submitted incorrect information about ourselves. In this case, we will have to go through the process of processing and submitting documents for registration again.

The second type of error is associated with legal problems. If you:

• have an outstanding criminal record;
• have already registered previously;
• you were declared bankrupt less than a year ago;
• did not submit all the documents declared in the Application,

then you will definitely be denied registration as an individual entrepreneur.