How to register an individual entrepreneur with the tax office. Pros and cons of online registration of individual entrepreneurs through government services

How to open and register an individual entrepreneur on your own? What documents are required for registration individual entrepreneur? Which form of taxation is best to choose?

Dear friends, my name is Alexander Berezhnov and I am glad to welcome you to this really important article.

You can open an individual entrepreneur yourself or use the capabilities of Internet accounting "". I use it myself and recommend it to my entrepreneur friends.

I myself opened an individual entrepreneur 3 times and know all the intricacies of this procedure.

Most entrepreneurs, when starting their own business, do not have large funds and try to open it with. Therefore, if you do not yet have a stable income, and opening an individual business is more of a “tick-box” procedure for you, then I strongly do not recommend rushing into it.

Here we will discuss in detail how to register an individual entrepreneur and conduct business correctly after receiving documents granting you the status of an individual entrepreneur.

Before I go directly to the essence of the question “How to open an individual entrepreneur,” I want to warn you:

“Before officially registering your activities by opening an individual entrepreneur, remember that this step imposes certain administrative and financial obligations on the person”

1. Who can become an individual entrepreneur

According to the law, a citizen can become an individual entrepreneur Russian Federation who has reached the age of 18 years.

It's important to note that can not be individual entrepreneurs, state and municipal employees.

There are some other nuances in the legislation, but in practice they are quite rare, so I will not voice them here.

2. What documents are needed to open an individual entrepreneur and how to fill them out

If you decide to register an individual entrepreneur yourself, you will need the following documents:

  1. Application on form P21001.
  2. Receipt for payment of state duty for 800 rubles.
  3. TIN (individual taxpayer number)
  4. Applicant's passport (in in this case Your passport)

You can significantly simplify the preparation of documents by

Using the Internet accounting service "".

2.1. Step-by-step instructions for registering an individual entrepreneur

1. Fill out form P21001

Note:

After filling out the application, you need to stitch it and glue it with a small piece of paper like a book, then write the number of sheets, the date and put your signature so that it fits on the application.

Example of firmware documents:

2. We pay a state fee of 800 rubles

3. We take the TIN and passport and make copies of them

4. We take the documents to the registration authority (tax, registration inspection)

5. We wait 5 days and come for ready-made documents about registration

In each region, the registration authority has its own name, so check it, as well as its code, you will need it to fill out an application for registration of an individual entrepreneur.

2.1.1. And now in more detail about each stage

If you don’t yet have a TIN, be sure to get one from the tax office at your place of residence.

In order to start filling out the P21001 form, you need to decide on the types of activities that you plan to engage in.

The All-Russian Classifier of Economic Activities will help you with this. (OKVED).

The application on form P21001 for individual entrepreneur registration provides tips on how to correctly fill out the digital code by type of activity.

As an example, I’ll give you my extract from the Unified State Register of Individual Entrepreneurs (USRIP) state register individual entrepreneurs).

You will receive an extract from the Unified State Register of Individual Entrepreneurs after registering an individual entrepreneur along with a registration certificate.

Please note that in the extract from the Unified State Register of Individual Entrepreneurs, just like in your application, the group, subgroup and type of activity are indicated with a digital code and the name of the activity itself.

Note:

If you do not submit documents for registration in person, for example, by mail or someone does it for you, in this case you will need notarization of your signature on the application.

After you have filled out the application, pay a state fee of 800 rubles according to the details that will be given to you at the registration authority, where you will submit documents for registration of individual entrepreneurs.

Congratulations! Now you are ready to register, but read the article to the end and you can avoid the mistakes that people make when registering an individual entrepreneur for the first time.

3. Submission of documents and pitfalls when opening an individual entrepreneur. Overview of tax systems

Before registering an individual entrepreneur, I advise you to get advice from a professional accountant on choosing the tax system you will work with.

At the moment there are 3 taxation systems:

  1. Classical or general taxation system (OSNO)
  2. Simplified taxation system (“Simplified”)
  3. Unified tax on imputed income (UTII)

3.1. Classical or general taxation system (OSNO)

Here you will pay several types of taxes, including personal income tax (personal income tax) and VAT (value added tax)

3.2. Simplified taxation system (“Simplified”)

There are two types of simplified tax system today, depending on which tax base you choose:

  • Type of tax base "Income". In this case, you will pay 6% on all income (revenue)
  • Type of tax base "Income minus expenses (profit 15%)". Here you will pay 15% tax on the difference between income and expenses

3.3. Unified tax on imputed income (UTII)

If your activity falls under the payment of UTII, then you will pay a fixed tax for a certain period, regardless of revenue and profit.

Important!

By default, a person registered as an individual entrepreneur falls on general taxation system (OSNO) .

If you are going to work under a simplified taxation system, then along with submitting documents for registration of an individual entrepreneur, you will need to submit an application to switch to a “simplified” system.

Application form for transition to a simplified taxation system (Form No. 26.2-1).

If the activity you plan to engage in falls under UTII, then from the moment you engage in it, you will need to submit an application to switch to UTII using the UTII-2 form.

4. What to do after registering an individual entrepreneur

After you receive all the documents and register as an individual entrepreneur, you can make a seal for an individual entrepreneur. To do this, you will need a certificate of OGRN individual entrepreneur and your TIN. Today there are a lot of companies engaged in the production of seals and stamps, so making a seal will not be difficult for you.

Attention!

According to the law, an individual entrepreneur can work without a seal. One of your handwritten signatures on any contracts and papers and the inscription “Without stamp” or B/P is enough.

Example of my print:

Pension Fund

Now, if you work independently (WITHOUT HIRE EMPLOYEES), notify the Pension Fund NO NEED! You register with the Pension Fund without any application, that is, automatically.

If you plan to work with non-cash payments, that is, transfer and receive funds to your individual entrepreneur current account, you need to open it. Now it is not difficult to do this in any bank. When choosing a bank, I advise you to focus primarily on the interest rate on account servicing.

According to the law, an individual entrepreneur has the right to work without a current account.

So you will need to open a PC if you plan to receive non-cash payments, especially if you provide services/sell legal products to individuals and other individual entrepreneurs.

Attention, this is very important!

Now (since May 2014 there is no need to submit a notification about opening an individual entrepreneur current account to the tax office and the Pension Fund!

If you plan to work with a cash register, then you will need to purchase it and register it with the tax office. Before doing this, I also advise you to consult with a good lawyer and accountant to make this procedure the most effective and least expensive.

After all the above actions, you can fully conduct business, the main thing is not to forget to report and pay taxes on time. A good accountant will help you with this, and you need to take care of cooperation with him in advance.

You can conduct accounting for your individual entrepreneur via the Internet using the appropriate capabilities of the “” service.

Dear reader, now you have all the necessary information on how to register an individual entrepreneur yourself and, as you can see, it is not so difficult.

Let's now look at the nuances of IP.

5. Pros and cons of the organizational and legal form of “individual entrepreneurship”. Rights and obligations of individual entrepreneurs

From the moment you receive the OGRNIP certificate (main state registration number of an individual entrepreneur), you can engage in all types of business activities that are not prohibited by law. But there are also exceptions.

For example, an individual entrepreneur cannot engage in wholesale and retail sales alcohol, so if you decide to open a grocery store and sell alcohol there, you will have to register as a legal entity.

This limitation is most often encountered in practice. Full list You can download the types of activities that individual entrepreneurs are prohibited from engaging in below:

5.1. Pros and cons of the legal form of individual entrepreneurs

Here I will touch on the main pros and cons of individual entrepreneurs, I hope that this will broaden your horizons and help you better understand yourself as an individual entrepreneur.

5.1.1. Pros:

1. Easy registration

It’s quite easy to open an individual entrepreneur without even resorting to the help of third-party consulting firms.

I can say with confidence that if I went to open an individual entrepreneur now, the whole procedure, taking into account the preparation of documents and standing in line to submit them to the tax office, would take me about 2-3 hours.

2. Relatively mild penalties

Individual entrepreneurs are practically not checked by regulatory authorities; less requirements to comply with various standards and requirements when conducting commercial activities. The simplest and fewest reports. Accordingly, fines are on average 10 times less than for legal entities. I won't go into detail here, just so you know:

From the point of view of doing business, individual entrepreneur is the most “gentle” form of doing business in all respects.

3. Greater flexibility in work

Also, one of the advantages of such an organizational and legal form as an individual entrepreneur is that all proceeds belong to the individual entrepreneur, that is, in this case, to you. Accordingly, you can dispose of this money immediately after receiving it at your own discretion, unlike an LLC.

Also, an individual entrepreneur has the right to work without a seal; in this case, he puts his signature on contracts and other documents and writes “B.P.”, which means “without a seal.”

An individual entrepreneur has the right not to have a bank account when working with cash. Then he may need a cash register or strict reporting forms (SSR), but this is if the individual entrepreneur works on a simplified or common system taxation.

If he works on an “imputed” basis, that is, he pays single tax on imputed income (UTII) or carries out his activities under a “patent”, in this case he simply pockets the money he earns, paying a fixed tax and insurance contributions.

5.1.2. Minuses

1. Degree of responsibility for obligations

Very important!

According to the law, an individual entrepreneur is liable for his obligations with all his property.

This means that if you have incurred debts as a result of the activity entrepreneurial activity, then in this case, in court, your creditors have the right to take almost everything from you: a car, bank deposits, real estate (if it is not the only home), other material assets.

An individual entrepreneur is required to pay insurance contributions to the pension fund, even if he does not operate or even works at a loss.

For example, in 2013, the amount of mandatory insurance premiums for individual entrepreneurs was 35665 rubles .

That is, even if you don’t earn a penny, every month the existence of your individual entrepreneur will cost you almost 3,000 rubles.

Do not forget that if you conduct business, add to this amount the taxes that you will have to pay.

2. Lack of opportunity to name your company

According to the law, an individual entrepreneur, as a business entity, can write only his full name as a name in all official documents.

For example: IP Ivanov N.V.

Unlike IP, legal entities, for example LLC, have a name.

For example: Limited Liability Company "Pupkin and Partners"

3. Image moment

It so happens that some companies do not work with individual entrepreneurs, although, in essence, the conduct of commercial activities of an individual entrepreneur and, for example, an LLC are no different.

If you do not yet have experience in conducting commercial activities, then I advise you to start with an individual entrepreneur, and then, if the need arises, you can open a legal entity.

5.2. Rights and obligations of individual entrepreneurs

You can learn more about the rights and responsibilities of an individual entrepreneur below:

6. Convenient online bookkeeping and reporting service for individual entrepreneurs

If you want to open an individual entrepreneur quickly and without problems, I recommend using the convenient online service "". Today he is a reliable assistant to a huge number of entrepreneurs. With it, you can register an individual entrepreneur, as well as maintain accounting and reporting.

I myself use some of the functions of this service and am very pleased. I also recommend it to my entrepreneur friends.

Your benefits from using Internet accounting “My Business”:

  1. All reporting via the Internet. No need to search necessary forms documents and standing in queues;
  2. Expert consultation. Leading experts in the field of accounting and taxation are at your service. online mode. This will save your time and money;
  3. How to close an LLC in 2018 - step-by-step instruction on liquidation of an LLC + sample documents and illustrative examples

You are on a website entirely dedicated to the activities of individual entrepreneurs (IP) in Russia. This is a universal reference book. You can find comprehensive answers to the following questions here:

  • How to independently open (create, formalize, register or undergo state registration) an individual entrepreneur (IP);
  • How to start a commercial activity;
  • Register with the tax inspectorate, statistical authorities, extra-budgetary funds;
  • How to open a bank account and obtain a license or certificate for your activities;
  • How to operate cash registers and manage personnel document flow;
  • How to keep records of income and expenses and which tax regime to choose;
  • How to correctly fill out documents for the tax office and more.

You will find answers to all these and other questions on our resource. The information will be useful to all individuals who decide to conduct business as an individual entrepreneur.

At the moment, to open an individual entrepreneur, you need to collect a certain list of documents (more about them below) and decide exactly how they will be transferred to the tax office. There are several ways:

    1. Personally
      a. Go directly to the inspectorate - on your own or use the help of a representative who must have a power of attorney;
      b.Go to the multifunctional center - on your own or use the help of a representative who must have a power of attorney;
    2. Remotely
      a.Send documents by mail with a description of the contents and declared value;
      b. IN in electronic format(how to do it: ).

Before registration.

1. Before opening a private enterprise, you need decide on the tax regime . Therefore, we recommend that you read the following article:

When an application for registration of an individual entrepreneur is filled out, it is necessary to indicate the types of economic activities that the entrepreneur will engage in. All activities are grouped into categories. All of them can be viewed in the All-Russian Classifier of Economic Activities. OKVED codes can be found in or.
Try to cover as wide a scope of activity as possible and indicate maximum amount codes Why immediately cover the niche as much as possible?
The fact is that if you have already registered, then you can enter and remove OKVED codes completely free of charge, but this is a very troublesome task that will “eat up” your time. In addition, you will need to obtain a second extract from the Unified State Register of Individual Entrepreneurs. And it's already paid.
Further, types of economic activity contain such concepts as: main and additional . There can be one main type, and when filling out an application for registration of an individual entrepreneur, it is placed first. Additional types There can be any number of activities. We do not recommend choose an OKVED code of 5 digits, because if you select a 4-digit code, it automatically includes all subcodes. In fact, you can carry out or not carry out any activity you like, the main thing is that the content of the agreement corresponds to the activity codes. If the code is not in the constituent documents, it must be added within three working days. If you are afraid of additional reporting or liability for extra codes, then there is none.

Attention! If your activity is related to OKVED codes that begin with 80, 85, 92, 93, then you may be required to provide a police certificate stating that you have no criminal record.

3. Necessary pay the government duty . () The amount is 800 rubles (you can pay at any Sberbank branch). Don't forget to keep your payment receipt, you will need it.

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

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

  • State duty – 800 rubles;
  • Printing – 300 rub. (maximum 500 rubles, but this is not necessary, since an individual entrepreneur can work without a seal);
  • Opening a current account – from 1000 rubles (also an optional item);
  • Certification of signatures and copies of documents when opening an account RUB 300-800. (if the account has not been opened, then there will be no spending);
  • Intermediary services - 1000-3000 rubles. (it is not necessary to use the services);
  • Purchase and registration of a cash register (optional) – from 15,000 rubles.

It turns out that you can keep it to 800 rubles. But if we open an account and certify the signature, then we can meet the minimum wage of 2,100 rubles. But here you can save money and find a bank with free opening.

How long does it take to open a sole proprietorship?

  • Collect documents and fill out an application for registration – 1 day;
  • The process of registering an individual entrepreneur with the tax office takes 5 working days;
  • If you do not have a TIN, registration will take 10 days.

Do I need a TIN to register an individual entrepreneur?

To register an individual as an individual entrepreneur, it is necessary to include a TIN in the application. If it is not there, then when collecting the package of documents for opening an individual entrepreneur, you need to add an application for obtaining a TIN.
Thus, the tax office will first register you by assigning a TIN, and then will carry out the registration procedure as an entrepreneur. Therefore, the time required to register an individual entrepreneur doubles.
Download a sample of filling out an application for TIN.

What does an individual entrepreneur not need or advantages over a legal entity?

  • It is not required to have a legal address;
  • It is not required to have Authorized Capital;
  • The individual entrepreneur freely disposes of the proceeds, i.e. all funds received from the implementation of their business activities.
  • No hired staff required. You can work without him, or you can hire him.
  • The most minimum number inspections by control authorities.
  • A simple and fairly quick scheme for registering and closing an individual entrepreneur.

To answer the questions as fully as possible: “How to register an individual entrepreneur?” and “What is needed to open an individual entrepreneur?” We recommend that you visit the appropriate section and familiarize yourself with the necessary information. In it you will find all the necessary information for state registration individual entrepreneur step by step. All necessary documents for downloading, examples of how to fill them out will be provided, and for those who have a powerful Internet, they can watch the video instructions.
In the section you can familiarize yourself with necessary document for registration in each extra-budgetary fund, which you will receive as a result. In addition, useful links are provided where you can find the coordinates of the nearest branch to you.
If you need a seal or still doubt it, you can visit the section:. It touches on all the pros and cons of printing for individual entrepreneurs, its types, how and at what price you can purchase it.
All the basic questions about . Be careful what to notify tax authority opening an account is no longer required.
If you still need cash register equipment to run your business, then you will find all the comprehensive information about registration, use, reporting and liability issues. All required samples documents are also present.

There are also interesting, simple and step by step video about how to quickly carry out state registration. It is worth noting that according to the new law, There is no need to report the opening of a personal account to the tax office .

You have decided to start your own business: you have an idea, a plan and agreements with investors. It would seem that all that remains is to take it and do it. But the most unpleasant thing begins - paperwork. We have compiled a checklist to help you. Follow the steps in order, and you will register an individual entrepreneur yourself.

How much does it cost to open an individual entrepreneur in 2018?

  • 800 rubles - state fee for registration
  • 1,000-1,500 rubles - for a notary, if you send documents by mail or through a representative. When visiting the tax office in person, you do not need to have your application certified by a notary.

Step 1: Choose a tax system

Decide in advance how you will pay taxes in order to submit an application for choosing a tax system along with registration documents.

There are currently 5 taxation systems in Russia. We recommend paying attention to the simplified tax system, UTII and patent. They are created specifically for small businesses to reduce the tax burden and simplify accounting.

Step 2: Determine your type of activity according to OKVED

In documents for registration as an individual entrepreneur, you must indicate the activity code according to the OKVED directory. Identify a few codes that you are or will be working on.

Step 3: Prepare documents for registration of individual entrepreneurs with the tax office

To register an individual entrepreneur you will need the following documents:

  • Passport with a photocopy or its notarized copy.
  • Application for state registration. If you send documents by mail or submit them through a representative, have the application certified by a notary.
  • Receipt for payment of state duty 800 rubles.
  • A copy of the TIN certificate. If it is not there, then the TIN will be assigned to you during the registration process.
  • Power of attorney for a representative if someone will submit documents for you.
  • Notification to apply the simplified tax system if you have chosen this taxation system. Prepare two copies. The tax office will take one, and the second will be marked as accepting the application.

The second way to submit documents for registration as an entrepreneur is through the MFC (multifunctional center for public services). There are such centers in every region. Call the MFC in advance and check whether they accept documents for registration. Not everyone does this. MFCs in Moscow accept documents only if you have a residence permit in the Basmanny District.

If you can’t come in person, send the documents to the tax office by mail or submit them through a representative by proxy. But before that, get your application and a copy of your passport certified by a notary.

The tax office will give you a receipt confirming receipt of the documents. Save it, you will need it when you pick up your individual entrepreneur registration documents.

Step 5: Receiving documents on registration as an individual entrepreneur

You will be registered as an individual entrepreneur in 3 working days and sent to email documents: entry sheet of the state register of individual entrepreneurs and a certificate of registration with the tax office.

The tax office will report the registration of the individual entrepreneur to the pension fund, which will assign you a registration number. You will need it to pay insurance premiums. Find out the number in the Pension Fund office by registration or in the Unified State Register of Individual Entrepreneurs (USRIP) extract on the tax website.

If you submitted an application to switch to the simplified tax system, then confirmation will be its second copy with the tax office’s mark of acceptance. Additionally, you can request an information letter from the tax office on the application of the simplified tax system. Sometimes banks and counterparties ask him.

It is not necessary to receive a notification with assigned statistics codes, but the codes may be needed for reporting to Rosstat. Some banks also require notification when opening a current account. In some regions there is an online service from Rosstat that will help you find out the necessary codes. To receive an official letter with statistics codes, contact the Rosstat office (the address can be found on the website).

What to do after registering an individual entrepreneur

  • . In 7 lessons, he will help you figure out how, when and what reports to submit, how to draw up documents, and how to properly receive money from clients.
  • Receive a year in Elba as a gift - a web service that calculates taxes and helps you submit reports via the Internet. For entrepreneurs without an accountant and accounting knowledge. We give young individual entrepreneurs who are less than 3 months old, one year of service at the Premium tariff. This is the most full tariff: it includes calculating taxes and reporting for individual entrepreneurs and employees, preparing documents for transactions, working with goods and consulting an accountant.

To register an individual entrepreneur in your name, you will need to prepare several documents of a certain type for the tax authorities.

Documents for opening an individual entrepreneur

To assign an individual the status of an individual entrepreneur, you will need only 4 documents (and in some cases even 3): an application for registration of a person as an individual entrepreneur in the form P21001, an application for transition to the simplified taxation system (simplified taxation system), a receipt for payment of the state duty and a copy of the passport .

You can prepare a complete package of documents for opening an individual entrepreneur automatically using this.

Application for registration individual as an individual entrepreneur. It consists of four sheets; forms to fill out can be downloaded from the Internet. The first two pages indicate the personal data of the individual (full name, registration address, passport details, etc.). The third sheet should contain information about the type of activity of the future entrepreneur. It is recorded in code form in accordance with the All-Russian Classifier of Economic Activities.

The last form is a receipt confirming the accuracy of the specified information and directly an application for registration of an individual entrepreneur.

Receipt for payment of state duty. It can be found on the Internet in electronic form and can be easily filled out according to the sample. All the necessary details are listed on the Federal Tax Service website in a special section dedicated to state registration and accounting.

Application for transition to the simplified tax system. Such a document will allow the entrepreneur to pay less taxes than under the standard system. Simplification is most typical for small or medium-sized businesses.

This application is prepared in two pieces. It is not necessary to submit it when registering an individual entrepreneur; this can be done within 30 days from the date of assignment of the status of an entrepreneur. But it’s better to do everything right away to avoid further paperwork and additional trips to government agencies.

A copy of the passport is the final document that is required to begin the process of considering an application to register a person as an individual entrepreneur. As a rule, it is enough to provide two main spreads - with personal data and information about registration. But sometimes they may ask for copies of all pages containing any information.

Where to register an individual entrepreneur

When all the above documents have been collected, they must be taken to tax office located at the place of registration of an individual wishing to become an entrepreneur. Along the way, you should go to any Sberbank branch and pay the state fee. This particular bank is listed for a reason - other organizations simply do not accept such payments.

A week after successful receipt of documents, you will need to visit the Federal Tax Service again to pick up a registration certificate.

Sources:

  • Preparation of documents for individual entrepreneur registration
  • how to open an IP what documents

If you decide to open your own individual enterprise (IP), then registration will cost you some money and will take about a week. You will need to register with the local branch of the state employment fund so that all expenses (up to 58,000 rubles) will be compensated for you. To register an individual entrepreneur, you do not need authorized capital and a legal address; you will be liable for your obligations with the available property.

Choose the tax regime to use before you start the procedure for registering an individual entrepreneur and register with the employment fund. If you have not yet received a certificate of assignment of a TIN, then you must do so and receive it in your hands. You can apply for it at the same time while registering, but in this case the processing time will increase. If you choose the last option, then the “TIN” field should be left blank in all documents.

Decide on the types of activities that your company will conduct. In principle, the more you specify initially, the better. Subsequently, you will have to pay extra to receive additional codes. In the list of codes, put first the one that will correspond to the main type of activity. Specified species activities will have to correspond to those that you will indicate in the concluded contracts for the performance of work. Contributions to the Pension Fund of the Russian Federation depend on the main type of activity you indicate. By indicating a preferential type of activity, you can reduce contributions to it from 26 to 18%.

Fill out the application form to the Federal Tax Service for registration of individual entrepreneurs. This can be done on a computer, or by hand. If the form is filled out on a computer, no changes or additions can be made to it by hand. Number, lace up the application, put an appropriate inscription about it, and certify it with your signature. Check with the Federal Tax Service whether your signature should be certified by a notary.

Pay the state fee for registering an individual entrepreneur; in 2011 it was 800 rubles. Please check the details for the transfer with the tax office at your place of registration.

When registering, you can immediately choose a simplified form of taxation. If you do not do this, you will be able to switch to it no earlier than after 3 months. Attach an application for the transition to a simplified form of taxation in 2 copies.

You can take the documents to the Federal Tax Service yourself, deliver them with an authorized representative, or send them by mail. In this case, you will also be able to receive them by mail. When sending them, do not forget to make an inventory of the attachment and send the parcel by registered mail.

To the tax office, present an application for registration of an individual entrepreneur, a notarized copy of the certificate of receipt of the TIN, a copy of the passport with a registration sheet, a document confirming payment of the state duty, an application for the application of a simplified taxation system (if necessary).

Every aspiring entrepreneur should know how to register an individual entrepreneur. Avoid common mistakes and complete all steps aimed at registering an individual entrepreneur as quickly as possible. short time The information below will help entrepreneurs.

How to register an individual entrepreneur?

The procedure for obtaining the status of an individual entrepreneur consists of a number of steps: consistent actions. After the entrepreneur has decided on the codes of the economic activity that he will be engaged in, has drawn up an application to the tax service and prepared all the necessary papers, he will need to submit the documentation to the registration authority at his place of residence.

If the documents are in order and the tax inspector has no questions regarding their contents, the application will be accepted.

The receipt of an application for consideration by the tax service is confirmed by a corresponding receipt issued by the tax inspector to the applicant, which records the specific date of receipt of the application and all documents attached to it.

After 5 days from the date of filing the application, the citizen will receive documents confirming the registration of the individual entrepreneur, or a refusal to register. A written refusal containing references to legislative articles violated by the applicant can be appealed.

Documents for individual entrepreneurs. What documents are needed for an individual entrepreneur?

Many entrepreneurs are interested in the list of papers required to register an individual entrepreneur. To find out what documents you will need to open an individual entrepreneur, you need to get acquainted with current standards domestic legislation.

To clarify unclear questions, citizens can contact the local tax office or call the contact number of the regional tax service and clarify the rules for registering an individual entrepreneur with the inspector on duty.

Persons who have no idea how to register an individual entrepreneur can resort to the services of private law firms.

Professional lawyers who specialize in the field of registration of individual entrepreneurs and legal entities are familiar with all the features of registration actions, therefore they will be able to give the client useful advice or provide practical assistance in carrying out registration actions.

Documents for registration of individual entrepreneurs: a short list

The number of papers that an entrepreneur or his representative will need to submit to the tax office includes:

  • Application for registration of an individual entrepreneur (For more details, see How to draw up and submit an application for registration of individual entrepreneur 2014?).
  • A citizen's passport proving his identity.
  • Power of attorney from the applicant's representative.
  • Receipt of payment of the state fee for registration actions.
  • A document certifying the rights of a foreigner on the territory of the Russian Federation.
  • A paper confirming the legal presence of a stateless person in Russia.
  • Documents proving the identity of a person permanently or temporarily residing in the Russian Federation.

Documents for registration of individual entrepreneurs: paper requirements

Receipt confirming payment of state duty

Requirements for a receipt for payment of state duty

After payment, you should carefully study the receipt. It is necessary to carefully check the recipient's details Money. The receipt must bear the signature of the person who paid the state fee.
It is also important that the date of payment of the fee follows the date of signing the application for registration. Payment of the fee should not be made until the application is completed.

Contents of the receipt for payment of the federal duty

The receipt confirming payment must contain:

  • The name of the division of the tax authority in whose favor the payment was transferred.
  • Checkpoint of the recipient of the state duty.
  • Tax Inspectorate INN.
  • OKATO code of the recipient of funds.
  • BIC of the branch of the Federal Tax Service of the Russian Federation to which the money transfer is addressed.
  • Correspondent account of the tax service.
  • Payment Description.
  • Full name of the state duty payer.
  • Payer's address.
  • TIN of the person who paid the state duty.
  • Personal account of the duty payer.
  • The amount of duty.
  • Signature of the person paying the federal fee.
  • Date of payment.

Application for registration of individual entrepreneur

The standard application form for registration can be found in the norms of Order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. ММВ-7-6/25@.

Having downloaded such a form on the official website of the Federal Tax Service of the Russian Federation, the entrepreneur must pay special attention to the correctness of filling it out.

How to fill out the registration application?

Among the basic rules for filling out an application, fixed in Russian legislative acts, the following should be noted.

  1. The document can be filled out manually or using an automatic data entry device. If the paper is to be completed by the person themselves, the applicant must use only black ink. The letters must be recorded in printed form. If the text is printed on a computer, it should be printed in black and white.
  2. Each indicator has its own field, so when filling out the items you should not go beyond the allotted field. The answer to the question posed must be contained in the number of spaces provided. Changing the size of fields or adding additional cells to them is prohibited.
  3. The fields should be filled out from left to right. It is strictly forbidden to make errors, additions or corrections in the application. The application is certified by the signature of the applicant. The authenticity of the applicant's signature requires notarization if the application is submitted through a representative.
  4. All required fields must be completed by the applicant.
  5. The columns intended for service marks remain empty. They are prohibited from being crossed out or completed by the applicant or the person certifying the authenticity of the applicant's signature.
  6. If the application is submitted on behalf of a foreigner or stateless person, then it must contain information taken from the applicant’s residence permit or temporary residence permit.
  7. In the section on citizenship, the applicant indicates the code of the country of citizenship according to data from the All-Russian Classifier of Countries of the World.
  8. The TIN section is filled out by a citizen wishing to register as an individual entrepreneur if he is already registered with the tax authorities.

How to sign the registration application?

Signature for electronic sending

If a registration application is submitted by a citizen through an electronic application, he will need to sign the document with an electronic digital signature.

Signing an application submitted by proxy

If a document is submitted to the tax office through a representative, then the applicant’s signature must be notarized.

Not only a notary, but also a person replacing him, as well as a person authorized by virtue of his position to perform such actions, can confirm the authenticity of a signature.

Signing an application submitted in person to the tax office

A personally submitted application for registration actions requires the signing of a document by the applicant. The signature must be made with a pen and black ink.

Power of attorney for a representative of an individual entrepreneur

According to paragraph 1 of Art. 185 of the Civil Code of the Russian Federation, a power of attorney is necessary to certify the rights of one person to represent the rights of another person to third parties.
The text of the power of attorney must include information about:

  • The represented person, that is, indicate the full name of the entrepreneur, his address, birth details, TIN, bank details and passport details.
  • The representative in whose name the power of attorney is drawn up. At this point, the parties indicate the full name of the entrepreneur’s representative, his address, birth details, Taxpayer Identification Number, bank details and passport details.
  • The powers that were granted to the representative of the individual entrepreneur as part of the power of attorney. For example, he can be delegated the authority to submit an application and additional documents to the registration authorities.
  • Date of issue of the document.
  • Expiration date of the paper. In accordance with Art. 186 of the Civil Code of the Russian Federation, if the power of attorney does not indicate its validity period, it has legal force for 1 year.

How to prepare a power of attorney for a representative of an individual entrepreneur?

A power of attorney issued to a representative who is to participate in registration actions carried out by the tax authority in relation to the principal must go through the notarization procedure.

A private or public notary has the right to certify a document. In case of absence from locality notaries, their powers are assumed by authorized officials.

In the process of confirming the power of attorney, the notary verifies the identities of the principal and his representative. It also confirms the legal capacity of the citizen who issued the document and verifies the legality of its contents.

When performing actions to certify a document drawn up by the principal in relation to his representative, the notary explains to the representative what powers he receives in accordance with the power of attorney.

Citizens should also carry an original document certifying their rights as:

  • Foreigner.
  • Stateless person.
  • A person who permanently resides in the Russian Federation.
  • A person who temporarily lives in the territory of the Russian Federation.

The details of these documents and their content are reflected in the application for registration of an individual entrepreneur. The application also reflects the validity period of the relevant permits.

Thus, in order to undergo the procedure of state registration of the status of an individual entrepreneur, a citizen will need to properly fill out an application and collect a full package of title documents. Only after checking the submitted papers does the tax authority decide to carry out registration actions against the applicant.