What documents for individual entrepreneurs? Individual entrepreneur and single tax

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Opening a new business always begins with going through the registration procedure. To do this, the individual entrepreneur must submit a tax registration application (on form P21001), a receipt for payment of the state duty in the amount of 800 rubles. as well as photocopies of your passport and TIN. If an individual entrepreneur intends to work on the simplified tax system, he must also submit, along with all documents, a notice of transition to the simplified system.

After the registration procedure is completed, the individual entrepreneur must receive a certificate of registration of entrepreneurs (OGRNIP), as well as an extract from the Unified State Register of Entrepreneurs. The last document contains the basic registration data of the individual entrepreneur - information about registration with the tax office and the Pension Fund of the Russian Federation, as well as data on the types of economic activity. Potential clients often ask to provide the Unified State Register of Individual Entrepreneurs to verify their future partner. Having OGRNIP in your hands, you can legally start doing business.

When opening a current account, the bank may request from the individual entrepreneur registration documents, a letter about statistics codes from Rosstat, licenses (if available), as well as a lease agreement. Each bank may have its own requirements for the data provided by entrepreneurs. The package of documents required to obtain a seal is generally similar.

During the work process, the individual entrepreneur should always have on hand documents that may be required during inspections. This is the TIN, OGRNIP, extract from the Unified State Register of Individual Entrepreneurs. If an entrepreneur works under the simplified tax system, this list includes KUDIR, as well as registration documents for a cash register (when accepting cash from the public). With UTII, the entrepreneur must have a certificate of registration under UTII, as well as documents that confirm the correctness of recording physical indicators (this could be a lease agreement or personnel documentation).

If an individual entrepreneur attracts hired employees, he must have the entire package personnel documents, and also register with the Pension Fund and the Social Insurance Fund as an employer. In the event of an inspection, the Labor Inspectorate or other supervisory authority may request employment contracts with employees and their personal cards, staffing table, time sheet, vacation schedule, etc.

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What documents should an individual entrepreneur keep?

What documents should you have? individual entrepreneur(IP)? What kind of reporting should he keep as an entrepreneur and as an employer?

Find out the answers to these questions to avoid problems. Compared to other complexities of entrepreneurial life, registering an individual entrepreneur is a simple and quick procedure. It requires strict adherence to the regulations, after which you acquire the coveted status of an individual entrepreneur in just three days. It would seem that the main thing is behind you, and now you can lead with a clear conscience entrepreneurial activity. But this is just the beginning. Along with the status of an individual entrepreneur, the responsibility for timely and competently compiled reporting, drawn up in accordance with the specifics of your business, falls on your shoulders.

Full list documents that an individual entrepreneur must maintain. difficult to determine. Their list depends on many factors: the scope of the business, the place of registration of the enterprise, working conditions and, in some cases, even on the personal choice of the entrepreneur himself.

In any case, before preparing a list of necessary documents, you must first of all clearly decide what type of taxation is convenient for you and whether your company will have employees.

What accounting documents should an individual entrepreneur without employees keep?

The easiest way to run your own business is as an individual entrepreneur without hiring additional employees. In this case, you are your own boss in running your business, you have no obligation to pay wages and - what is especially important - lead additional reporting. However, it will not be possible to completely refuse to answer to the state; no one has canceled tax obligations.

When you embark on the entrepreneurial path, you immediately face a choice: to conduct your business in general tax regime or choose an alternative path of one of special tax regimes. Each of them has its own shape tax reporting.

General tax regime

Having chosen the general tax regime, an individual entrepreneur must conduct and provide it in a timely manner tax authorities:

provided until April 30;
Tax payment for the year is due July 15;
You can fill out and submit the declaration both in paper and in in electronic format.

provided if you receive income from business activities during the year;
shall be submitted no later than five days after the end of the month in which such income was received.

provided no later than the 25th day following the expired quarter;
submitted only electronically;
the tax is paid quarterly, until the 25th day of the month following the billing quarter.

VAT purchase book (examples of reflecting entries on invoices in the purchase book and sales book, indicating transaction type codes)

Book of accounting of income and expenses and business transactions of an individual entrepreneur (KUDiR)

Special tax regimes

As a rule, the general tax reporting regime turns out to be easier to understand, but not always the most profitable. To make life easier for small entrepreneurs, the state introduced special tax regimes.

The most common and simplest of the special modes is Simplified taxation system (STS)- replaces three taxes at once. simplified tax system gives IP the right not to pay VAT, personal income tax and property tax. All other taxes are paid in the order provided for individual entrepreneurs under the general tax regime.

That's why basic documents that an individual entrepreneur must maintain on the simplified tax system it is:

submitted at the end of the reporting year no later than April 30 of the following year;
in case of closure of an individual entrepreneur, it is necessary to submit a declaration no later than the 25th day of the next month.

A separate tax regime has been developed specifically for those entrepreneurs who produce agricultural products. If IP falls under the category of the Unified Agricultural Tax (UAT), he is obliged to maintain the same documents as entrepreneurs under the simplified tax system - Declaration and KUDiR.

By choosing the Unified Tax on Imputed Income (UTII), regardless of the amount of earnings, you will pay a fixed 15% of the imputed income. When choosing this tax reporting mode, from the entire list of documents you must maintain:

Tax return - submitted at the end of each quarter no later than the 20th day of the month following the reporting quarter.
Accounting for physical indicators(for example, the area of the retail space, the number of employees, etc.).
Book of income and expenses and business operations of an individual entrepreneur (KUDiR) in in this case no need to lead

Read also: Simplified bankruptcy procedure individual

Another tax regime option is Patent tax system (PTS). The cost of a patent will depend on the type of activity of the individual entrepreneur. However, in any case, only the Income Accounting Book (ILR) is a mandatory document.

Detailed information about different tax regimes and the forms of mandatory reporting for each individual entrepreneur can be obtained on the official website of the Federal Tax Service, in the section with detailed information on tax documents which every individual entrepreneur must provide.

What documents should an individual entrepreneur maintain as an employer?

If still without additional help IP cannot be avoided and hired employees are involved in the work, it is necessary maintain special documents. Hiring employees places an additional burden of responsibility and accountability.

Having started a business activity, you come under regular control of the Federal Tax Service (FTS), the Pension Fund of Russia (PFR) and the Fund social insurance(FSS).

So, to each of the above bodies an individual entrepreneur as an employer must provide his own set of separate documents.

The Federal Tax Service requires individual entrepreneurs and employees to:

Reporting in form 2-NDFL - until April 1 of the next year.
The average number of employees is submitted based on the results of the reporting year no later than January 20 of the following year, in case of closure of the individual entrepreneur average number submitted no later than the actual date of deregistration.

It is necessary to submit reports to the Social Insurance Fund in Form 4-FSS.

on paper - no later than the 20th day of the month following the reporting period;
in electronic form - no later than the 25th day of the month following the reporting period.

The pension fund requires everyone Individual entrepreneur as an employer.

it is necessary to indicate data for the organization as a whole and individual data individual accounting for each employee;
the calculation must be provided in printed form no later than the 15th day of the second month following the reporting period;
in electronic form - no later than the 20th day of the second month following the reporting period.

rented monthly, no later than the 10th day of the next month.

What personnel documents should an individual entrepreneur have?

Every An individual entrepreneur as an employer must have key personnel paper.
Registration of employees for work in any form IP implies reporting as follows documents.

Employment contract in two copies
Order for hiring an employee
Job description
Staffing and paid annual leave schedule
Inner order rules
Personal cards of employees in the T-2 form

In addition, for general maintenance of personnel documentation, it is required to maintain the following reporting documents.

Time sheet
Traffic book work records, as well as their inserts
Receipt and expense book for accounting strict reporting forms

In general, registering a new employee as an individual entrepreneur is not a very complicated procedure. The main thing is to maintain complete personnel records and document flow. And timely completion of all necessary forms employment will allow you to avoid unpleasant and unexpected difficulties with regulatory government bodies and, no less important, with the employees themselves.

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Documents for registration and maintenance of individual entrepreneurs

Documents for registration of individual entrepreneur

To register an individual as an individual entrepreneur, you must register your activities with the Federal Tax Service of the Russian Federation by registration and provide the necessary documents for registration (opening) of an individual entrepreneur:

Application in form P21001 about state registration an individual as an individual entrepreneur. At the tax office you can get the program “Taxpayer of Legal Entities”, there is this statement. The program is free. Or download the most latest version statements from the official website of the Federal Tax Service of the Russian Federation. There is no need to sign it in advance, since all documents must be certified by a notary before being submitted to the Federal Tax Service of the Russian Federation. He also certifies your signature.
Receipt (original) for payment of state duty for individual entrepreneur registration. The form of the receipt itself can be obtained from any branch of Sberbank of the Russian Federation or downloaded from the official website of Sberbank. Details are obtained from the tax office. Since January 2010, the amount of state duty is 800 rubles.
If your type of activity falls under the taxation system of the simplified tax system, then an application for transition to the simplified tax system is required in form No. 26.2-1.
A copy of the passport, all pages.
A copy of the TIN, a copy of the certificate of assignment of the TIN;
Contact information – postal address where letters from the tax office will be sent to you.

Registration is carried out by tax authorities including locality, where you are registered, that is, according to the registration that is in your passport.

If you are registered in one city and live in another, you still need to register an individual entrepreneur where the main registration is. In this case, documents for registering an individual entrepreneur can be sent by mail in a valuable letter with notification.

If citizens of foreign states or stateless citizens intend to engage in entrepreneurial activity on the territory of the Russian Federation, then, in addition to the application, they provide the following list of documents for registration of an individual entrepreneur:

translation of the passport into Russian, have it certified by a notary;
a copy of the document that confirms the right of this citizen to legally stay in the territory of the Russian Federation;
a certificate from the place of temporary registration or an extract from the house register.

After completing the registration procedure, the newly created individual entrepreneur must be issued with the relevant documents.

IP documents after registration

After registering an individual entrepreneur, the following documents are needed:

certificate of registration of individual entrepreneur (OGRNIP);
certificate of tax registration (TIN IP);
extract from the Unified State Register of Individual Entrepreneurs.

After receiving the above documents, you have the right to engage in entrepreneurial activity and you may need to obtain a seal and open a bank account, which also require certain documents.

Documents required for production of IP seal

These documents will be needed to produce an IP seal:

a copy of the main page of the passport and the registration page on one;
a copy of an extract from the Unified State Register of Individual Entrepreneurs;
copy of OGRNIP;
stamp (if available);
a copy of the notification from Rosstat;
copy of TIN.

Documents for opening an account for individual entrepreneurs

To open an account for an individual entrepreneur you need:

having a passport;
application for opening a current account for an individual entrepreneur, questionnaire;
a copy of the individual entrepreneur's registration certificate;
a copy of the tax registration certificate;
notification letter about assigned statistics codes from Rosstat;
licenses (if any);
a copy of an extract from the Unified State Register of Individual Entrepreneurs;
rental agreement for premises (if the individual entrepreneur rents premises for an office);

You should also take into account that the bank where you decide to open a current account may require you to provide additional documents.

Read also: Provision for doubtful debts in the balance sheet

How to prepare documents for individual entrepreneur registration yourself: Video

So, we have reviewed the documents required when opening an individual entrepreneur. Now let's move on to the documents that an individual entrepreneur will need in the future to conduct his activities.

What documents are needed for an individual entrepreneur?

We have compiled a list that includes all the necessary documents that will be required for the work of an entrepreneur. Using the list, everyone can check whether the individual entrepreneur already has all the documents, and which documents need to be obtained.

p>We also recommend that each individual entrepreneur create a special folder for storing official documents. Then they will always be at hand, which will greatly facilitate communication with regulatory government agencies.

List of necessary documents for individual entrepreneurs that should always be at hand

IP should always be kept with you:

Copies of all pages of the passport.
TIN - copies and original.
OGRNIP (original and copies).
Individual entrepreneur details form. It contains all the information about the individual entrepreneur. that is, passport data (series, number, by whom and when issued, where registered), TIN, OGRNIP, if there is a current account indicating the bank account (correspondent account of the bank and its BIC, all data specified in the State Statistics Committee Certificate. Such a form needed so that you can quickly send it to the supplier or customer to fill out the contract, if necessary. Done correctly once, it saves a lot of time.
Insurance certificate of state pension insurance.
Application for registration of an individual entrepreneur as a UTII taxpayer with the tax authority at the place of business activity, and subject to UTII, if such activity is carried out.
Agreement on opening a bank account in a bank.
Agreement on the use of the Bank-Client system, if the individual entrepreneur uses this system.
A copy of the tax notice about the opening of an account in the bank along with a list of investments in the valuable letter.
Certificate of registration with the Social Insurance Fund.
Notification about the possibility of using the simplified tax system (if there is a simplified tax system).
Certificate of registration with the Compulsory Medical Insurance Fund.
Extract from the Unified State Register of Individual Entrepreneurs. There may be several copies of them, depending on the activities of the entrepreneur.
OGRN for making changes to the Unified State Register of Individual Entrepreneurs, there may also be several of them.
Certificate of registration with the Pension Fund as an employer, if there are employees.
Certificate from the State Statistics Committee on statistics codes.
A copy of the lease agreements for the premises where the individual entrepreneur operates.
A copy of rental agreements for equipment used by the individual entrepreneur.
A copy of the legal agreements for business objects. For example, this could be a purchase and sale agreement for premises that the individual entrepreneur leases, or a lease agreement for the premises that the individual entrepreneur subleases, a purchase and sale agreement and a copy of the title for the car that is being leased.
If there are insurance policies for property, then copies of them.
Originals of all “Inspection Reports” that were carried out by the inspection authorities.
If a power of attorney was issued for the right to dispose and drive a vehicle, then you must have the original with a live signature of the authorized person.

In addition to these documents, it is necessary to have personnel documents for individual entrepreneurs. They are needed by those entrepreneurs who will use the work of hired workers.

List of personnel documents for individual entrepreneurs

Personnel documents for individual entrepreneurs:

Personal cards of employees.
Employment contracts, or their approximate form.
The order of acceptance to work.
Staffing schedule.
Job descriptions.
Time sheet.
Vacation schedule. Today, during a tax audit, if it turns out that this schedule does not exist, the inspection authorities may issue a fine.
Order on granting leave.
If an employee is transferred to another position, the entrepreneur must have an order for the transfer.
A book of accounting for the movement of work books, as well as their inserts.
Receipt and expense book for recording strict reporting forms.
Order to dismiss an employee.

Having at hand a collected and correctly executed package of documents for an individual entrepreneur, an entrepreneur can quickly, if necessary, prepare, for example, documents for a foreign passport for an individual entrepreneur, or documents for a loan for an individual entrepreneur, or provide documents for an individual entrepreneur for the tax office.

And, if, God forbid, loss of documents, fire or theft occurs, having a folder in the safe, you can quickly restore the individual entrepreneur’s documents.

Documents for liquidation of individual entrepreneurs

If an entrepreneur decides to close an individual entrepreneur, he will need the following documents for this:

An application in the established form, which must be filled out in strict accordance with the law and must not allow any blots, errors or corrections. The signature on this application must be certified by a notary.
Receipt for payment of state duty.
A document that confirms the submission of all necessary data to the territorial body of the pension fund.

What documents does an individual entrepreneur receive after registration and where will they be needed?

Proof that you are an individual entrepreneur and can carry out your activities within the legal framework are the documents issued to you after registering an individual entrepreneur. Our article will tell you more about this. Entrepreneurship is a type of activity that a businessman independently carries out at his own peril and risk and receives a certain profit for it. Despite the fact that independence is the main feature, nevertheless, the legislation of the Russian Federation provides for mandatory registration with the tax authorities. The procedure is not complicated.

Registration procedure - when to receive documents

To register, you must submit the following to the tax office at your place of registration ( full list documents for registration in detail):

passport or other document. identification.
confirmation that the state fee has been paid;
application for the simplified tax system if you have decided on the taxation regime. You must have a second copy with the tax authority’s mark.

A certificate of no criminal record may also be required for some activities.

After this, the fiscal authorities have 5 days to check and issue documents after registering an individual entrepreneur:

A document that will give you the right to start doing business in the area of the economy that you have chosen is certificate of state registration an individual as an individual entrepreneur.
Registration with the tax authorities is confirmed by a certificate forms No. 2-1-Accounting. You can fill out and send it using the Federal Tax Service online service - https://service.nalog.ru/zpufl/.
No less important document- this is an extract from a single state register individual entrepreneurs ( USRIP).
Individual tax number ( TIN), if you have not received it before.
Policyholder notices from extra-budgetary funds (PFR, MHIF, FSS)
Information about installation on a simplified system taxation. If you did not immediately submit an application for the simplified tax system, then you have another 30 days to do this, otherwise you will remain on the general tax system, which is established automatically.

The first question that interests all future entrepreneurs is how much it costs to open an individual entrepreneur. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not complicated and at the same time allows you to save up to 8,000 rubles on fees for lawyers and a notary. depending on the region.

The second question is what documents are required to open an individual entrepreneur. Here, too, everything is extremely simple; to register an individual entrepreneur, all you need is a passport and TIN, if available. Registration of individual entrepreneurs is carried out only at the place of registration of the individual. persons (registration in passport), and an individual entrepreneur can conduct his activities throughout the territory of Russia.

The third question is how long it will take to open an individual entrepreneur. The registration period for individual entrepreneurs is established by law and is equal to 3 working days. After receiving documents confirming the registration of an individual entrepreneur, you can immediately begin work.

The final fourth question is what to do after registering an individual entrepreneur and what taxes the individual entrepreneur pays. The entire procedure for opening an individual entrepreneur on your own for free, as well as the sequence of actions after opening an individual entrepreneur, is presented in our complete step-by-step instructions for opening an individual entrepreneur in 2019.

How to open an individual entrepreneur step by step instructions 2019

Step 1. Prepare application P21001 to open an individual entrepreneur

Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is the correct filling out of the application for state registration of an individual as an individual entrepreneur in form P21001, an error in which may lead to a refusal to register an individual entrepreneur. You enter the necessary data directly through the website pages and at the output you receive documents ready for printing and submission for state registration of individual entrepreneurs.

One of these services was implemented by our partner - Online service for preparing documents for individual entrepreneur registration in 15 minutes. The service is provided free of charge.

Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and in the future submit them for state registration at a time convenient for you.

You can also fill out an application for opening an individual entrepreneur yourself. To do this, you need to download the form P21001 application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@.

Approach the issue of filling out this application with full responsibility, because the new form P21001 is machine-readable, which means that any deviation from the standard may lead to a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and submit the application again, and also pay the state fee of 800 rubles again.

Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not filling up.

The choice of OKVED should be approached carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that further work There were no questions or complaints from regulatory agencies. First familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digital characters. Additional codes are entered line by line from left to right.

4. On Sheet B of the application we indicate the procedure for issuing documents and a contact telephone number. Fields Full name and the applicant's signature are filled out only by hand in black ink in the presence of a tax inspector when submitting an application for state registration. You do not need to have your signature certified by a notary when submitting documents for individual entrepreneur registration in person.

Attention! We print out the completed application P21001 in one copy. Double-sided printing of the application is prohibited. The completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the application form P21001 or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for individual entrepreneur registration provided by our partner.

Step 2. Select an individual entrepreneur tax system

You need to decide on the taxation system before submitting an application to open an individual entrepreneur, since the regime will be applied from the date of registration of the individual entrepreneur. Notification of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.

The best option for starting individual entrepreneurs is one of two types of simplified tax system (STS):

Income (STS 6%)- 6% is paid on the entire amount of income, while expenses are not taken into account at all and do not affect the amount of tax.

Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference in income and documented expenses. The rate is 15%, but in the regions of power for different types activities, it may be reduced (the rate should be checked in the regional law).

You can read about the patent taxation system (PTS) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application to switch to UTII is submitted only when you actually begin to carry out “imputed” activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to submit an application for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.

Step 3. Pay the state fee for opening an individual entrepreneur

The state fee for opening an individual entrepreneur is 800 rubles. To generate a receipt for payment of state duty, use the Federal Tax Service “Payment of state duty” service. Tax details are entered automatically when the state fee is generated in accordance with the address you entered. After generating the receipt, all you have to do is print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of Federal Tax Service partner banks, thus eliminating a trip to the bank.

Step 4. Check the package of documents for opening an individual entrepreneur and take it to the tax office

You must have an application for registration of an individual entrepreneur (one copy), a notice of transition to the simplified tax system (two copies), an original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service, in the presence of a tax inspector, fill out the Full Name field with a pen and black ink. and place the applicant’s signature on Sheet B of application P21001. As a result, the inspector will issue you a receipt for the documents submitted by the applicant to the registration authority.

You can find out the address, work schedule and telephone numbers of the tax office at your place of registration using the “ ” service.

You can track the state of readiness of documents using the service “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.”

Step 5. Take documents confirming the opening of an individual entrepreneur from the regulatory authorities

After 3 working days, documents on registration of individual entrepreneurs (provided that the documents submitted for registration are completed correctly) will be ready.

To receive them, you must have a passport and a receipt for receipt of documents with you (issued by an inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);

Upon successful registration of an individual entrepreneur, you will be given the following documents:

Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number of an individual entrepreneur);

Certificate of registration - a document confirming the assignment of a TIN (taxpayer identification number). It indicates the Federal Tax Service to which you will need to report, your Taxpayer Identification Number (TIN) and the date of registration;

Record sheet of the Unified State Register of Individual Entrepreneurs (USRIP record sheet).

The application of the simplified tax system will be confirmed by the second copy of the notification (you submit two copies when registering an individual entrepreneur; one with a tax mark remains with you). If necessary, you can additionally request an information letter from the Federal Tax Service on the application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.

Step 6. Wait for a response from the Pension Fund regarding the registration of individual entrepreneurs

After registering an individual entrepreneur, the information is automatically transferred to the Pension Fund, where the entrepreneur is also registered. This is necessary to pay fixed individual entrepreneur contributions. You will receive registration documents by mail to your registration address. If you do not receive a response from the fund within a month, you should contact the Pension Fund (in person or by phone). You may need to come to the Pension Fund to obtain documents.

You will need to take with you:

A copy and original of the Individual Entrepreneur Registration Certificate (the document where the OGRNIP number is indicated);

A copy and original of the USRIP entry sheet.

An individual entrepreneur without employees is not registered with the Social Insurance Fund.

Step 7. Obtain IP statistics codes

A notification (letter) about the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not required to be received. But, in it, among other codes, an important code is indicated - OKPO, which is needed when preparing reports. In addition, some banks still require notification of codes when opening a current account. Therefore, it is better to have this document in hand. You can receive and print a notification with statistics codes yourself on the website or by contacting your Rosstat branch.

Step 8. Make an IP stamp

The use of seals is gradually being phased out and individual entrepreneurs are not required to have one. However, in some cases a seal is still required (for example, when issuing a power of attorney to the court). In addition, business customs still retain the memory of seals. Counterparties will trust and believe your documents more if they are stamped. Therefore, we recommend making an IP stamp. There are no requirements for the stamp; stamp manufacturers usually have ready-made forms and sample prints. You can use your stamp in the future as needed.

Step 11. Decide whether you will have employees

If an individual entrepreneur will hire employees (under an employment or civil contract), then it is necessary to separately register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund. It is not necessary to do this directly when registering an individual entrepreneur. When the need for workers arises, before concluding the first contract with an individual. an individual entrepreneur must go through the registration procedure as an employer with the Pension Fund of Russia and the Social Insurance Fund. Registration as an employer and the presence of employees will require you to submit additional reports to the Pension Fund and the Social Insurance Fund.

Step 12. Send a notification about the activities of the individual entrepreneur

The commencement of certain activities must be notified. The notification is submitted not upon the fact of indicating the OKVED code in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.

The notification is submitted by individual entrepreneurs working in the field of retail trade, provision of transport services and services to the population (individuals). A complete list of specific types of activities that need to be notified is contained in Appendix No. 1 to the Rules, approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.

Step 13. Choose where to keep documents and how to submit individual entrepreneur reports

You should keep records of your activities from day one. The book of income and expenses is kept according to established rules, transactions performed, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) must be made at the end of the current quarter.

The options may be the following:

Hire an accountant;

Understand everything yourself, keep accounting in Excel, and submit reports personally to the Federal Tax Service or send by mail;

Leave your comments and suggestions for improving this article in the comments.

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Hello, dear colleague! There is probably no person who would not dream of having his own business and working for himself. Most of those who move from dream to action lean towards becoming a self-employed entrepreneur. The procedure for registering an individual entrepreneur is quite simple and understandable and absolutely anyone can do it. This article provides comprehensive step-by-step instructions for opening an individual entrepreneur 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 - individuals registered in in the prescribed manner

and those carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farm) farms. Individuals carrying out entrepreneurial activities without forming a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements civil legislation

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 individual entrepreneur? The answer is simple - according to Russian legislation, 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 you are 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 this is an individual . The most important differences between an individual entrepreneur and a legal entity are that the individual entrepreneur does not have a legal address, a mandatory current account, and also that the entrepreneur is responsible for his personal property, while legal entities are responsible for the property registered to this legal entity. face.

Today, in news reports there is more talk 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 individual entrepreneur becomes a legal entity in the foreseeable future, then additional wires and costs for opening and maintaining accounting records will immediately fall on him.

3. What documents are needed to open an individual entrepreneur?

Registration of an individual entrepreneur is quite simple and does not require large time and financial costs. So, how to register an individual entrepreneur?

List of documents for registration:

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

If you do not have a TIN, then you should contact the territorial tax authority with your 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 registration of individual entrepreneurs is carried out exclusively at the place of registration of the applicant.

If you yourself do not have the opportunity to submit an application to the tax office, then you fill out the application, make a copy of your passport and TIN, register these documents notarized, and also make a general power of attorney, notarized for the person you trust to submit documents to the tax office and sign the documents for you.

4. How much does it cost to open an individual entrepreneur?

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

Before submitting an application to the tax office, you need to pay a state fee, the amount of which as of 2016 is 800 rubles.

You can pay the state fee at any Sberbank branch. Some tax offices have 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 individual entrepreneur: step-by-step instructions for registration

Below I will introduce you step by step instructions on how to open an individual entrepreneur on your own in 2016.

Step 1 - Check for TIN availability

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 contact your 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)

To learn how to do this, watch this video:

Note: Currently, the interface of the “My Business” service has changed, but the basic registration algorithm remains the same.

6. Taxation of individual entrepreneurs: what taxes does the individual entrepreneur 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 regimes: 1 general taxation regime (OSNO) and 4 special ones (Unified Agricultural Tax, UTII, STS, PSN).

General (standard) taxation system (OSNO) - one of the most complex systems, currently existing in Russia. It includes all additional taxes, and also has no restrictions on the number of employees, the amount of profit, etc. This system covers absolutely all registered business entities that have not decided on the tax regime at the time of registration. Remaining 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 most simple systems, aimed at small and medium-sized businesses, has two objects of taxation, one of which, when switching to the simplified tax system, you will be required to choose: “income” or “income minus expenses.” When switching to the simplified tax system, an individual entrepreneur must meet several criteria:

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

Unified tax on imputed income (UTII) - another tax regime that makes life easier for 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 - size retail space, number of employees, number Vehicle etc. - each type of activity has its own criterion.

UTII can be reduced through insurance premiums to half of what is paid for employees. And organizations and (or) entrepreneurs without employees can reduce tax without restrictions on contributions paid for themselves.

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

The company must have no more than 100 employees;
The share of third parties should not exceed 25%.

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

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

If you grow, process or sell agricultural commodities, then this system is for you.

Entities who have chosen the Unified Agricultural Tax regime are exempt from paying taxes on property and profit of the organization, as well as VAT. Individual entrepreneurs are exempt from paying VAT and personal property tax. persons - personal income tax. Under the unified agricultural tax system, the same exceptions apply as for entities practicing the simplified tax system.

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

It is noteworthy that no tax returns are provided. You buy a patent for a period of 1 to 12 months and keep a separate income book 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 individual entrepreneurs and how to combine several modes in my.

In addition to tax payments, individual entrepreneurs will have to pay insurance contributions to the pension fund - this 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 RUB 3,796.85. 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 by December 31, 2016, and the rest no later than April 1, 2017.

More detailed information is presented in the table.

There is also such a thing as a tax holiday for individual entrepreneurs in 2016. The conditions of this benefit are specified in a document such as “Main directions of tax policy for 2016 and the planning period of 2017 and 2018.”

This benefit is valid only for first-time individual entrepreneurs. Unfortunately, the decision to include such a benefit is made by 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 your territorial tax authority.

7. Pros and cons of individual entrepreneurs

Advantages of individual entrepreneurship

Low amount of state duty in contrast to LLC: 800 rubles instead of 4,000 rubles;
Simple procedure registration with a small list of documents;
Fast registration procedure;
Does not oblige you to have a current account and a seal;
All money earned by the individual entrepreneur is the individual entrepreneur’s money. They can be transferred to the card or withdrawn. The money of the LLC is the money of the LLC, from which the LLC is obliged to pay quarterly dividends + 13% tax. The director needs to pay a monthly salary and tax of about 30% + personal income tax 13%.
Individual entrepreneurs do not have to keep accounting records. The LLC is required to maintain complete accounting records;
If an entrepreneur does not have employees, then he simply submits a tax return once a year (using 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 Pension Fund and the Social Insurance Fund.
To terminate the activities of an individual entrepreneur, it is enough to pay the state fee and submit an application. Within a week, the individual entrepreneur will be excluded from the register. The liquidation procedure for an LLC is very lengthy and takes about 3-6 months;
Money in individual entrepreneurs' accounts is insured by the state in the amount of 1.4 million rubles. An LLC does not have this;
An individual entrepreneur is not required to maintain cash documents;
An individual entrepreneur can carry out its activities in any place, regardless of the place of registration.

Disadvantages of individual entrepreneurship

An individual entrepreneur is liable entirely with his property. The LLC is responsible for the property of the LLC;
An individual entrepreneur does not have the right to engage in certain types activities such as wholesale and/or retail alcoholic drinks;
A sole proprietor cannot split his business. If you are planning a business with a partner, even if you are 300% confident in each other, you should think about opening an LLC and becoming legally full co-founders in shares proportional to your investments.

8. Rights and obligations of individual entrepreneurs

According to clause 3 of Article 25 of the Civil Code of the Russian Federation, an individual entrepreneur enjoys the right to hire employees. Early rights such as imprisonment employment contracts, the IP did not have it.

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

receive, in accordance with the legislation of the Russian Federation, from state authorities, local government bodies, bodies exercising state sanitary and epidemiological supervision, information about the sanitary and epidemiological situation, the state of the habitat, sanitary rules

take part in the development by federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies of measures to ensure the sanitary and epidemiological well-being of the population;

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

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

comply with the requirements of sanitary legislation, as well as regulations, instructions and sanitary-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 services provided, as well as products for industrial and technical purposes, food products and goods for personal and household needs during their production, transportation, storage, and sale to the public;
carry out production control, including through laboratory research and testing, over compliance with sanitary rules and carrying out sanitary and anti-epidemic (preventive) measures when performing work and providing services, as well as during the production, transportation, storage and sale of products;
carry out work to substantiate the safety for humans of new types of products and their production technology, criteria for the safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
promptly inform the population, local government bodies, bodies exercising state sanitary and epidemiological supervision about emergency situations, production stoppages, violations of technological processes that pose a threat to the sanitary and epidemiological well-being of the population;
have officially published sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of workers.

In addition, an individual entrepreneur is obliged to:

conduct its activities in accordance with the list of main types of economic activities specified in the Unified State Register of Individual Entrepreneurs;
timely submit reports to the Federal Tax Service, Pension Fund, Social Insurance Fund, etc.;
timely pay taxes and other fees provided for by the legislation of the Russian Federation;
promptly notify all authorities about the hiring 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 issues.

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

Entrepreneurship is a risky business, but incredibly rewarding. Of course, it’s better to work for yourself, and not for someone unknown, and receive a salary that you can laugh and cry at at the same time. Many people are ready to take action, but still don’t know how to take the first step. For such people, this article will be extremely useful, since it will talk about how to open an individual entrepreneur. This is not a difficult task, but without good instructions, few people succeed in doing everything correctly the first time.

How to open an individual entrepreneur

In this matter, it is better not to rush, but to move in small steps. Of course, before opening your own individual entrepreneur, you will need to pass compulsory entrepreneurship, most profitable in the field of trade and services, as well as in small businesses and small production.

When talking about how to open an individual entrepreneur, you cannot miss the question of who can and who cannot do it. The following have the right to register individual entrepreneurs:

Emancipated minors;

Citizens of other states, as well as stateless persons, provided that they have a permanent or at least temporary place of residence in the territory of the Russian Federation.

Citizens of other states, as well as stateless persons who do not have a migration card or registration in Russia.

It is worth noting that for being unregistered in our country there is a fine of five to twenty minimum wages.

Today, more and more companies are appearing that can not only tell you how to open an individual entrepreneur, but even go through the entire procedure for you. Of course, this saves a lot of time, but is it worth overpaying in cases where you can do everything yourself?

Opening an individual entrepreneur: documents

To obtain an individual entrepreneur, you must provide the following documents to the tax office:

An application filled out in form P21001, to which must be attached a list of the types of activities that you plan to engage in after you receive the status of an individual entrepreneur. It is recommended to add this list not only those that you plan to do in the near future, but also those that may interest you in the future. This is due to the fact that it will be very difficult to make changes to this list in the future;

Copy of the passport. If sent by mail or otherwise, this copy will have to be certified by a notary;

Receipt for payment of state duty (original);

Copy of TIN;

In some cases, you will have to provide a copy of your birth certificate;

You can prepare the above documents for free using this service.

You will also need to provide contact information.

What you need to know about the tax system

Today, an individual entrepreneur can choose one of three taxation systems:

Standard;

Simplified;

A single tax on imputed income.

The choice should be made only after the pros and cons of each of them become clear.

Further actions

After submitting the documents, a deadline is set when you can pick up documents confirming your individual entrepreneur status from the tax office. It is possible to receive these documents by mail.

The tax office will have to issue:

Extract from the Unified State Register of Individual Entrepreneurs (EGIPR);

OGRNIP - certificate that you are registered as an individual entrepreneur.

Together with these documents, you sometimes receive a certificate of TIN assignment.

Copies of these documents will need to be left with the tax office.

There is no need to worry about the pension fund, since tax office She will send the necessary documents there herself.

This page presents the documents required only for state registration of an individual as an individual entrepreneur. You can find other documents on the appropriate sections/pages.

What documents need to be submitted to register as an individual entrepreneur:

application for state registration of an individual as an individual entrepreneur in form P21001,
receipt for payment of the state fee for registration of individual entrepreneurs,
application for transition to a simplified taxation system in form No. 26.2-1 (optional),
copy of the passport.

Below we will look at where to get the document forms from the list and how to fill them out.

Detailed description filling out documents can be found in the Order of the Federal Tax Service of the Russian Federation "On approval of forms and requirements for the execution of documents submitted to the registering authority during state registration legal entities, individual entrepreneurs and peasant (farm) farms."

1. Application for state registration of an individual as an individual entrepreneur in form P21001

You can fill out the application:

Online on the official website of the Federal Tax Service of the Russian Federation.
Using the official free program from the Federal Tax Service of the Russian Federation for preparing documents for state registration.
Manually

be careful- the application must be filled out in full accordance with the requirements (otherwise registration may be denied). In order not to make mistakes in the little things, you should use the above official program for preparing documents. So, for example, it is required:

When printing, use Courier New font 18 points high
When filling by hand, use black ink
fill out the application in block capital letters
indicate at least four characters of OKVED codes
indicate the phone number in a certain format
follow the rules for wrapping words to the next line

Let's consider filling out the application yourself:

Download the most current version of the application form P21001 in PDF format.

You can see an example of the most common option for filling out the P21001 application (for adult citizens of the Russian Federation picking up documents on their own) here:

page 1 (opens in a new window),
page 2 (opens in a new window),
Sheet A (opens in a new window),
Sheet B (opens in a new window).

Now a little more detail:

TIN- if you don’t know - if it’s missing - how to get a TIN.
Place of Birth- completely, as written in the passport.
Address- at the place of registration (as in the passport)
Postcode can be found on the Russian Post website
Document type code- for a passport of a citizen of the Russian Federation - 21 (check the information on document types for relevance)
How to fill out Sheet A(Information about OKVED codes) You can read on the page dedicated to OKVED codes for individual entrepreneurs.
Sheet B need to print in 2 copies. The full name is entered in it by hand, the signature is placed when submitting documents (in the presence of the receiving inspector)

2. Receipt for payment of the state fee for individual entrepreneur registration

Fill out a receipt to pay the state fee for registering an individual entrepreneur automatically And for free You can use the official service from the Federal Tax Service of the Russian Federation.

An example of filling can be seen (opens in a new window).

3. Application for transition to a simplified taxation system, form No. 26.2-1 (USNO, simplified tax system, simplified tax system)

The simplified taxation system (aka: simplified taxation system, simplified taxation system, simplified tax system) allows you to pay less taxes and lead much simpler reporting than OSNO (basic taxation system). The simplified tax system is very common among small and micro businesses. There are two options for interest rates under the simplified tax system - 6% (from income) and 15% (with "income minus expenses"). You choose the interest rate yourself.

If you choose 6%, then you pay 6% of any income, and your expenses will not be of interest to the tax authorities (convenient if, for example, you provide some services and your expenses are much less than your income).
If you chose 15%, then subtract the amount of expenses from the amount of income and pay 15% taxes on the resulting figure (convenient if, for example, you trade something, that is, you first buy and then resell at your own markup). In this case, all your expenses must be documented(checks, invoices, acts, etc.).

If you plan to apply a simplification, then you need to submit this notification in duplicate along with other documents upon registration. You can switch to the simplified system only once a year, so if you don’t apply right away, you’ll have to pay MUCH more taxes and conduct MUCH more complex accounting and reporting until the end of the current year. According to the law, you can submit an application within 30 days from the date of registration, but why wait, submit immediately...

Download the application for the transition to a simplified taxation system in form No. 26.2-1 (KND 1150001) in PDF format.
The application is submitted to two copies, one copy remains with you (with a note of acceptance), be sure to save it.
You can fill out the form automatically using the free official program from the State Research Center of the Federal Tax Service of the Russian Federation Taxpayer Legal Entity.

An example of filling can be seen here:

Application for transition to a simplified taxation system (STS) (opens in a new window)

4. Copy of passport.

Everything is simple here - a photocopy of two spreads of the passport (the main one and with registration) on one A4 page (they may ask for copies of all pages containing any information).

At this point, the preparation of the package of constituent documents for opening/registering an individual entrepreneur is completed. You will learn what to do next in the next paragraph of the section -

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