What is needed to open an IP. Do I need to notify the tax office about changes in personal registration data? Information letter from State Statistics Service

11.10.2019

- Step #1. Fill out the application, select OKVED codes and pay the state fee
- Step #4. Current account for individual entrepreneurs
- Step #5. Online cash register for individual entrepreneurs in 2018: who is exempt and who is obliged to use it?
- Step #6. Production of IP seal
- Advantages (+):
- Disadvantages (−):
7. Conclusion

Despite all the obstacles and disagreements with the state, every year there are more and more people who want to open an individual entrepreneur. After all, whatever the business, first of all it must be legal. Therefore, an individual entrepreneur or LLC must be registered, that is, included in the Unified State Register of Individual Entrepreneurs or Legal Entities.

Otherwise, you become a violator of the law, subject to a number of sanctions, including administrative and criminal liability. In order to preserve the reputation of all novice entrepreneurs, we decided to write this article. After reading it to the end, you will understand how How to open an individual entrepreneur on your own in 2018 - step-by-step instructions will clearly and consistently indicate what needs to be done . Here you will also find a list of all the necessary documents for registering an individual entrepreneur.

The official status of an individual entrepreneur opens up a wide horizon of opportunities for you. So, when determining the organizational and legal form for your future company, choosing an individual entrepreneur will provide more advantages. The process of gaining legal status for your business is simpler, and the state registration fee is lower. In addition, individual entrepreneurs have the opportunity to use a simplified system for paying taxes, maintaining and submitting reports, which cannot but please novice businessmen.

You can open an individual entrepreneur on your own, after spending some time and gaining valuable experience. At the same time, there are services that greatly facilitate the registration of individual entrepreneurs and, in the future, the maintenance of financial statements.

If you are still thinking about what to choose: LLC or individual entrepreneur, and do not know how these two organizational and legal forms of business differ, read this.

So, from this article you will learn:

Everything about registering an individual entrepreneur in 2018 - the necessary documents and actions, the latest changes and the latest news.
The process of registering an individual entrepreneur + step-by-step instructions on how to open an individual entrepreneur on your own in 2018

How to open an individual entrepreneur yourself step-by-step instructions 2018 + necessary documents

1. Who can be an individual entrepreneur (individual entrepreneur)?

According to the legislation of the Russian Federation, both any capable citizen of the Russian Federation and a stateless person who has reached the age of majority can become an individual entrepreneur. However, in some cases, those who are not yet 18 years old have the right to open an individual entrepreneur:

with the written consent of the parents (guardians, adoptive parents);
recognized as fully capable by a court decision - in the event that there is no consent of either parents or guardians;
legally married;
who have received an (official) conclusion from the guardianship authority on full legal capacity.

Persons holding government positions, as well as military personnel, cannot become an individual entrepreneur.
However, in practice there are exceptions. However, these subtleties are a completely different topic.

2. Registering an individual entrepreneur yourself: it’s possible and not difficult!

Today, you can register an individual entrepreneur yourself by going through a short chain of steps. The trick is to be aware of which budgetary and extra-budgetary bodies are waiting for notification from the newly minted entrepreneur. If everything is done on time and correctly, you can easily avoid fines and administrative liability.

It is also possible to use special Internet services. They may ask for compensation for services, but they can also be free. With their help, all necessary documents are easily and quickly prepared. You will learn more about this below.
And of course, you can always resort to the help of qualified specialists. In a short time and a small amount, they will quickly and efficiently help you open a turnkey individual entrepreneur.

3. What documents are required to register an individual entrepreneur?

If you nevertheless decide to open an individual entrepreneur and collect the entire package of documents yourself, you will need:

Application for opening an individual entrepreneur according to form P21001;
Receipt for payment of state duty - you can generate it yourself; (duty in 2018 - 800 rubles)
Individual taxpayer number (TIN);
A copy of an identity document, in this case a passport;

TIN (individual taxpayer number) can be obtained from the tax office at the place of registration (residence)

4. How to open an individual entrepreneur yourself in 2018 - step-by-step instructions

At first glance, it’s nothing complicated, but when you start immersing yourself in the process, something may seem incomprehensible. This can lead to uncertainty and doubt. But it is precisely so that you clearly and clearly understand the algorithm of actions when registering an individual entrepreneur that we wrote this article. First things first.

Step #1. Fill out the application, select OKVED codes and pay the state fee

Let's consider each item of the above list separately.

Filling out the application form P21001. Please note that this form contains five sheets; information must be entered by hand in block letters or from a computer.

What you will need to fill out the application form:

your passport;
your mobile phone number;
directory of codes for types of economic activity - OKVED.

Check that the information entered is correct - if there are errors, the tax office may reject your application!

Selection of OKVED codes. Most likely, you already know what exactly you will be doing. At this stage, you will need to find the code assigned to your type of activity and indicate this code on the application form P21001. You can choose one main and several additional OKVED codes.

For example, your company will sell cosmetics in a store. Your type of activity has been assigned a code 47.75 and the title “Retail trade in cosmetics and perfumery products in specialized stores.” You must select this exact code to legally sell cosmetics.

How to choose an OKVED code, what it is and where to download - read in.

In form P21001, be sure to indicate the main code of your type of activity

Important! It is necessary to decide on at least one area of activity of the enterprise, but the law does not limit their number.

At this stage, you can choose an unlimited number of OKVED codes. However, you should not be zealous and collect them “in reserve,” especially for those types of activities that you do not plan to carry out. Remember that for each individual OKVED code you select, you will subsequently have to file a tax return!

Pay attention! The OKVED code must consist of at least four characters.

IN If it is necessary to license a type of activity, you should contact special authorities with an application for a license. There you will be provided with your OKVED code. Read about what types of activities are subject to licensing in 2018 here.

Government payment duties. Registration of individual entrepreneurs is a paid government service. You will need to generate a receipt using free tax service and pay 800 rubles through the cash desk of any bank. You must attach the original receipt received to the general package of documents.

Step #2. Determining where to submit documents

An individual entrepreneur can register with the tax authority at his place of registration.

If the future individual entrepreneur does not have permanent registration, but only temporary registration, he can submit documents to the tax authority at his place of residence.

Finding “your” tax office is very simple - free help official service on the Nalog.ru website. You just need to enter your registration/stay address, and the service will “pull up” the required tax authority.

So, the application to register you as an individual entrepreneur has been completed, a photocopy of your passport (all pages with marks) has been made, the state fee has been paid and the receipt stub is in your hands. What to do next?

The remote method of submitting documents is also not prohibited - through Russian Post by registered mail with a list of attachments or via free service from the personal account of an individual entrepreneur.

After 3 working days from the moment the tax office accepts your documents, you can pick up the Unified State Register of Entry Sheets. This will be the main document confirming your status as an individual entrepreneur.

Attention! Innovation: The USRIP entry sheet is issued in place of the OGRN certificate from January 1, 2017.

At your request, tax authorities can send you this document by mail.

Refusal of registration

If all your documents are in order, you don’t have to worry about refusal.

However, in the following cases, you are likely to encounter this problem:

in the absence of any necessary document;
if there are typos in the application or the specified data is unreliable;
if the candidate entrepreneur was declared bankrupt less than 5 years ago;
if there is a valid court ban on business activities.

Knowing about these pitfalls, in most cases it is easy for an entrepreneur to avoid them.

Step #3. Choosing a tax system

One of the key aspects of a successful business is the correctly chosen taxation system. To switch to the optimal tax payment regime, you need to know the basic parameters and conditions for applying each of them.

There are currently 5 tax regimes available:

1. General mode or OSN assigned by default. That is, if you have not taken any further action within 30 days from the date of receipt of the Unified State Register of Individual Entrepreneurs, then the Federal Tax Service automatically places you on the general taxation system. OSN is characterized by the highest tax burden.

To prevent the Federal Tax Service from making this choice for you, you need to submit a notification about the application of the desired tax system. This can be done simultaneously with the transfer of documents for registration of individual entrepreneurs or within 30 days after.

Otherwise, the nearest reporting period, and for the OSN it is 12 months, the following tax rates and obligations will apply to you:

The general tax regime implies:

20% income tax or 13% personal income tax;
18% VAT on the sale of services and goods;
property tax.

An individual entrepreneur should take care of his tax burden and switch to special regimes.

2. Single tax on imputed income (UTII) attracts with a fixed tax amount that does not depend on the amount of profit. Moreover, you do not need to calculate it yourself - the state did it for you, determining or imputing to you a certain potential amount of income. The amount of this tax is affected only by physical indicators: the number of hired personnel, the area of retail premises, the number of vehicles, etc.

However, this mode cannot be applied if the IP is on the official team more than 100 employees, and the type of activity of the entrepreneur is not suitable for UTII. A complete list of activities permitted for use of the UTII system is contained in the Tax Code of the Russian Federation, Art. 346.26, paragraph 2.

Good to know: In UTII mode it is possible to reduce up to 50% tax on the amount of insurance premiums paid in the current quarter for employees. If an individual entrepreneur works without employees, then he can reduce the amount of the single tax up to 100%, reducing it by the amount of the fixed contribution paid to the Pension Fund in the current quarter.

3. Patent tax system (PSN) also has its advantages. For example, there is no requirement to pay taxes quarterly or submit a tax return. All you need is to acquire a patent for the desired type of activity and for a certain period from 1 to 12 months. An entrepreneur in the patent system no longer shudders at the thought that he missed the deadline for filing his next tax return. In the future, he only keeps a ledger of income and expenses.

This mode is acceptable for individual entrepreneurs with staff no more than 15 people and an annual profit not exceeding 60 million rubles.

Good to know: You can switch to PSN at any time during the tax period - the patent will be valid from the date of its issue.

You must apply for a patent in advance. The tax authority will issue a patent 10 days after receiving your application.

4. Simplified taxation system (simplified tax system) – is the most profitable today. It represents a minimum tax regime and simplified reporting. An entrepreneur can choose the base from which the tax will be calculated: only on income (gross revenue) or on profit (income minus expenses). A declaration under the simplified tax system is submitted once a year, and the tax is paid in advance payments for the quarter, half a year and year.

An entrepreneur can switch to the simplified tax system at the registration stage or within the first 30 days from the date of entering it into the Unified State Register of Individual Entrepreneurs. If this moment is missed, then the next chance will appear only in the new year.

5. Unified agricultural tax (Unified agricultural tax) is identical to the simplified taxation system. However, it is available only to entrepreneurs who are engaged in the cultivation, sale, and processing of agricultural products.

Attention, innovation! From January 1, 2017, entrepreneurs providing services to agricultural producers also received the right to apply the Unified Agricultural Tax.

It is worth noting that the legislation also provides for the combination of several taxation systems. Let us dwell on the simplified tax system and examine its advantages in more detail.

Simplified taxation system for individual entrepreneurs

As mentioned above, individual entrepreneurs on the simplified market suffer least from the amount of taxes and the need to deal with accounting reporting. All that is needed in this case is to keep a ledger of expenses and income.

The simplified tax system also relieves individual entrepreneurs from calculating and paying:

VAT- only customs and VAT remain within the framework of trust management and simple partnership agreements;
Personal income tax for the individual entrepreneur himself;
property tax;
land tax;
transport tax, if these three types of assets are used in the interests of the individual entrepreneur’s business.

Also, individual entrepreneurs who have chosen gross receipts (income only) as the object of taxation receive the right to reduce their tax to 100% by the amount of the fixed payment paid in the current period to the Pension Fund.

Step #4. Current account for individual entrepreneurs

Opening a current account is not a mandatory condition and remains at the discretion of the individual entrepreneur. It may be needed in cases where most or all of the entrepreneur’s suppliers and clients work on a cashless basis.

How to choose a bank for an individual entrepreneur's current account?

To decide which bank you will open an account with, it is useful to listen to the following tips:

It's best to the selected bank is located at your place of residence.
The “Bank-Client” function should become one of the main factors when choosing a bank. After all, managing funds, receipts and sending payment orders through online banking is a very convenient thing. It greatly saves your time visiting the bank and standing in line for service.
Pay attention not only to cost of opening a current account, but also its monthly maintenance, and also cost of one payment order.
The selected bank must provide service for registration of a regular plastic card to an individual, where funds will be transferred from the current account you opened;
Choose a bank with long operating hours. It's not very convenient when your bank limits your checking account transactions to 16:00.

What documents are required to open a bank account?

Each bank has its own list of requirements. However, basically they all ask for the following:

Application for opening an account;
original passport;
extract or record sheet of the Unified State Register of Individual Entrepreneurs;
a card with samples of the individual entrepreneur’s signature and his seal (certified by a notary or a bank employee in the presence of the entrepreneur);
licenses and patents, if any;
SNILS.

Previously, all individual entrepreneurs were required to notify the tax office about opening a current account within 5 days.

However, since April 2014, this procedure has been abolished, which has made life significantly easier for Russian entrepreneurs.

Yes, on official website of the Federal Tax Service of Russia the following information was published: On May 2, 2014, Federal Law No. 52-FZ of April 2, 2014 came into force, which amended Article 23 of the Tax Code of the Russian Federation to abolish the obligation of taxpayers - individual entrepreneurs to report to the tax authorities about the opening (closing) of accounts in banks.

Photocopy of the Unified State Register of Individual Entrepreneurs for opening an individual entrepreneur's current account

Step #5. Online cash register for individual entrepreneurs in 2018: who is exempt and who is obliged to use it?

The procedure for individual entrepreneurs’ handling of cash has been a popular subject of state control over the past two years. The government is trying to bring the income of entrepreneurs out of the shadows, making their payments to the population completely transparent.

Thus, in the latest edition dated July 3, 2018, 54-FZ “On the use of cash register equipment when making payments in the Russian Federation” clearly states that From July 1, 2018, the following categories of entrepreneurs are required to switch to using online cash registers:

Individual entrepreneurs on the general and simplified taxation systems, providing catering services;
Individual entrepreneurs on UTII and Patent, working in the field of trade and catering and using hired labor;
Individual entrepreneurs on any taxation system and regardless of the field of activity, if they use the labor of at least 1 employee.

That is, already now they must carry out cash payments with their clients through an online cash register.

A deferment until July 1, 2019 for the use of an online cash register is given to the following individual entrepreneurs:

Individual entrepreneur provides services to the population (except for catering and retail). Checks are then replaced by strict reporting forms, sales receipts, and receipts.
Individual entrepreneur operates in any field, but does not have a single employee. At the consumer's request, he is obliged to issue him a receipt or check that confirms the fact of the transaction.

Before the expiration of this “graceful” adaptation period, entrepreneurs are recommended to purchase, register and work out several test operations through an online cash register in advance (1-2 months in advance).

The following are forever exempt from any type of CCT:

Individual entrepreneurs operating in remote and hard-to-reach areas;
whose business is in the care and supervision of children, the sick, the disabled, the elderly;
Individual entrepreneurs engaged in the acceptance of glass containers and secondary raw materials, but not scrap metal;
Porter services can also be provided without the use of a cash register.

Important! Persons who conduct business without using online cash registers in areas where they are required may receive a fine of 10,000 rubles or more.

Step #6. Production of IP seal

A seal is an optional attribute of an individual entrepreneur, but it can be useful when opening a bank account or in the process of drawing up and signing contracts and concluding transactions.

To date, the Government has not determined strict requirements to the content of additional details on the seals of organizations.

You can purchase stamps from any company that directly produces them. If desired, the entrepreneur can order simple printing or automatic printing. The cost of the finished product is from 400 to 800 rubles. You can reduce time and choose one of ready-made samples or order individual design.

Examples of seals and stamps of individual entrepreneurs

The legislation does not prohibit the placement of additional information on stamps in the form of a logo, TIN or ORGN. But the placement of objects of state symbols on stamps is prohibited.

Important! The seal of an individual entrepreneur at the tax office and other government agencies does not require registration.

5. Pros and cons of individual entrepreneurs. Responsibilities and rights that are important to know about as an individual entrepreneur

Once you have received the Unified State Register of Entrepreneurs (USRIP) entry sheet, you can safely begin to start and develop your entrepreneurial activity.

However, it is important to remember the limitations.
For example, among them there is a ban on wholesale And retail trade in alcoholic beverages. If you want to open a store in which alcoholic beverages will be among the goods, you should register with the tax office as a legal entity - LLC.

Ignoring this restriction is the most common violation among individual entrepreneurs. But before opening your own business, it is important to familiarize yourself with the complete list of all prohibited types of individual entrepreneur activities. You can download this list below from the link:

Advantages and disadvantages of individual entrepreneurs as a form of business

We can talk a lot about the advantages and disadvantages of opening a company in the form of an individual entrepreneur, since there are enough of both. However, it is enough to consider at least the main ones to get some picture of the individual entrepreneur.

Advantages (+):

Advantage 1st. Simplified registration process

Almost everyone can register an individual entrepreneur. That is, there is no need to resort to the help of independent experts. A person who has at least once encountered the preparation of any type of documentation will spend a maximum of 1.5 hours on this procedure. Moreover, there is no need for personal interaction with the tax office - registration documents can be sent by mail or electronically.

Advantage 2. Relatively low penalties and three-year immunity from tax audits

The commercial activities of individual entrepreneurs are subject to control and supervisory measures of various bodies, but in the first three years no one has the right to “touch” the entrepreneur with inspections.

If an entrepreneur conducted his activities carefully and conscientiously, then even after this period tax inspectors and Rospotrebnadzor will not come to him.

That is, in order for everything to go smoothly, individual entrepreneurs should take care of compliance with sanitary standards, timely submission of tax returns to the Federal Tax Service and information to the Pension Fund and the Social Insurance Fund.

But even if it happened that a novice businessman committed an administrative violation, then the penalties on average 10 times less those assigned to legal entities for similar offenses. However, we can talk about this for quite a long time. In any case, individual entrepreneurship rightfully tops the list of the most “gentle” forms of commercial activity.

Advantage 3. High level of work flexibility

This organizational and legal form provides the opportunity to freely own and dispose of all proceeds from business activities. Based on this, you are completely “your own boss” and can do whatever you want with the proceeds immediately after receiving it. For comparison, an LLC does not have such an opportunity.

This has already been mentioned above, but it is still worth mentioning in the list of advantages the possibility of working as an individual entrepreneur without having a seal. In the case of concluding commercial and even employment contracts, you just need to put your signature indicating “B. P.", which means "without seal."

There is no urgent need to open a bank account; you can only work with cash.

It is much easier for an individual entrepreneur to open a new point in another city or even region. If the PSN is used, the entrepreneur will only buy a patent in the region being developed. With UTII, it will be registered with the local tax authority. For comparison: in this case, an LLC will need to register a branch or separate division with a bunch of accompanying red tape.

Disadvantages (−):

Disadvantage 1. Level of responsibility for obligations

Pay special attention! According to the legislation of the Russian Federation, all property belonging to him serves as security for debt obligations of an individual entrepreneur.

What does this mean? Let’s imagine a situation where an individual entrepreneur failed to fulfill his responsibilities and accumulated a certain amount of debt. At this moment, creditors have every right to take away from an individual entrepreneur in court: bank deposits, a car, any material assets, real estate that is not the only home.

Among the main responsibilities of an individual entrepreneur is the payment of insurance contributions to the Pension Fund. At the same time, the fact that the entrepreneur did not make a profit or worked at a loss is not taken into account. Also, payment of a fixed payment to the Pension Fund is mandatory if the individual entrepreneur did not conduct business at all and even due to incapacity for work.

So, for example, for 2017, each individual entrepreneur had to pay 27 990 rubles of mandatory insurance contributions.

In 2018, the amount of the fixed payment for the “future pension” will already be 32,385 rubles. per year, and then provided that the revenue for 12 months did not exceed 300,000 rubles. Otherwise, you will have to pay the Pension Fund another 1% of the amount exceeding this limit.

For example, the income of IP Sidorov for 2018 amounted to 1,000,000 rubles. Until December 31, 2018, he must pay a fixed contribution of 32,385 rubles to the Pension Fund. And since his revenue exceeded 300,000 rubles, he will additionally give the Pension Fund 1% of the excess amount: (1,000,000 - 300,000)*1%=70,000 rubles.

In total, IP Smirnov replenished the Fund by 102,385 rubles.

Disadvantage 2.“An organization that has no name” or your name in plain sight

The legislation of the Russian Federation does not provide for its own name for individual entrepreneurship. Your name in all documents will be your Last Name, First Name, Patronymic.

For example: abbreviated name of individual entrepreneur Pupkin F.M. Full name: Individual entrepreneur Pupkin Firdaus Magometkadyrovich

So, in comparison, legal entities have the right to an individual name.

For example: Limited Liability Company "Megapolis" or LLC "Megapolis".

Disadvantage 3. Image nuances

For unknown reasons, in practice, not all companies have the desire to cooperate with individual entrepreneurs, fearing some vague reputational risks. Nevertheless, the tactics of conducting commercial activities of an individual entrepreneur are not inferior to the principles of an LLC, and the level of responsibility of an entrepreneur is disproportionately higher.

For those who are joining the ranks of businessmen for the first time, experts still recommend opening an individual entrepreneur.

After all stages of registration of individual entrepreneurship have been completed, you need to carefully study your rights and obligations in order to avoid troubles. To do this, download a document that specifies all the rights and obligations of an individual entrepreneur.

6. Once you become an individual entrepreneur, start a business and get rich

Unfortunately, not all businessmen who have successfully registered as individual entrepreneurs achieve financial success. The most difficult stage of business development is the initial one, where most failures occur.

Watch Andrey Merkulov's motivational video on how to achieve your goals:

7. Conclusion

A new entrepreneur should take care to receive an information letter from Federal State Statistics Service Rosstat .

As for registration in Pension Fund (Pension Fund) And Social Insurance Fund (FSS), then in this case your participation is not even required. Notification of registration and other information from government departments will be sent to your registration or temporary registration address.

For entrepreneurs with a simplified tax system, the total amount of taxes is reduced by the amount of contributions required by the Pension Fund. It does not matter whether you pay tax on income or on income minus expenses.

Summarizing the above, we can come to the conclusion: opening an individual entrepreneur on your own requires not only collecting the necessary documents, but also thinking about and making some decisions. This whole process, even taking into account the purchase and registration of an online cash register, takes approximately 1 month.

However, the instructions described can simplify the process and reduce it to a few days. Moreover, today you can collect all the necessary documents on the Internet while sitting on the couch and using virtual services. Read also “”, which is easier: buy an offshore company or register it, etc.

We hope that in this article we have examined the issue of individual entrepreneur registration in sufficient detail. We tried to give you clear step-by-step instructions on how to open an individual entrepreneur and answer your questions about what needs to be done and what documents to collect. If you have any additional questions, ask them in the comments after the article.

What you can do right now:

Read our step-by-step instructions for registering an individual entrepreneur
Prepare and submit an application for individual entrepreneur registration
Download a free book about the top 10 secrets of rich people which will allow you to become a truly successful and rich businessman

What documents are needed to open an individual entrepreneur in 2019? The folder is not large, only 3 or 4 completed forms... But they need to be completed in accordance with the requirements of the Federal Tax Service, of which there are much more. In this article we will tell you what papers you will need to open your own business and try to warn against common mistakes that lead to refusal to create a business...

Over the past year, more than 800,000 individuals have registered as individual entrepreneurs in Russia. Statistics prove that Russians are ready to open their own business, even in conditions of an economic crisis.

Today you can submit documents to open an individual entrepreneur () both through the authorized tax authority and at your place of residence.

List of documents for individual entrepreneur registration

To register with the Federal Tax Service you will need:

Copy of passport.
(optional).

The list is given in accordance with the Federal Law of the Russian Federation dated 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”.

What is not included in the main list:

For foreign citizens, you will need to provide a copy of identification documents confirming the right to reside in the Russian Federation.
For a minor citizen, it is necessary to submit a notarized consent of the parents (guardians) or a copy of the marriage certificate. Another option is to submit a copy of the decision of the guardianship authorities or the court decision recognizing the citizen as legally competent.
If you intend to work in a field related to the participation of minors (education, recreation, upbringing, medical care, etc.), then you will need a criminal record certificate. If you have a criminal record, you must obtain a decision from the commission for minors and the protection of their rights on admission to entrepreneurial activity in the mentioned area.
If you have heard about, don’t worry, an individual entrepreneur does not need it. It is submitted upon registration only by an LLC.

Conditions that will not allow you to become an individual entrepreneur (even if you receive the necessary documentation):

If you are already registered as an individual entrepreneur, or a year has not passed since the date of bankruptcy.
If the period prohibiting you by court decision from engaging in entrepreneurial activity has not expired.

Instructions for filling out documentation for individual entrepreneurs

Application for registration of individual entrepreneurs in form P21001

The vast majority of refusals are made due to trivial errors in filling out P21001: incorrectly carried out word hyphenation will cause the computer to “reject” the application during verification. The Federal Tax Service introduced automatic (machine) processing of papers submitted to open a business, and this innovation became the “Achilles heel” for novice businessmen. Not everyone can fill out an application for opening an individual entrepreneur correctly the first time, because the requirements for filling out, specially developed by the Federal Tax Service, take more than 40 pages.

How to fill 21001 correctly:

1. Appendix No. 20 to the order of the Federal Tax Service of the Russian Federation dated January 25, 2012 MMV-7-6/25@ establishes the requirements for filling out the application. From the first time, taking into account all the rules for placing spaces and hyphens, font size and type, following the rules for abbreviating address objects, the rules for aligning letters and numbers, etc., to put it mildly, is not easy. Formatting has nothing to do with the essence of the matter, but it does provide information to the computer: it is important that the machine evaluates the data correctly.

How to simplify the process and protect yourself from mistakes?

Fill out the application according to the sample. Here you will have to rely on your attentiveness and knowledge of the requirements for completing forms.
Use the online service. These are programs with an intuitive interface that “guide” you step-by-step from sheet to sheet. They already automatically contain the requirement to comply with the formatting: the software will correctly arrange and transfer words, suggest the necessary abbreviations, and will not allow you to make a mistake. The service is also popular on the Federal Tax Service website, although, according to user reviews, it is not always available due to the resource being overloaded. It’s not difficult to find such sites on the Internet: type “online service for registering individual entrepreneurs” in a search engine. We described the experience and results of working in one such free service in the article “”.

2. Taxpayer Identification Number, if available, must be indicated.

3. Indicate the main and additional OKVED codes in sheet A. We select codes from four-digit ones onwards (for example, 45.20, 45.20.1, etc.). The OKVED-2 classifier is current and entered into force on July 11, 2017. You can enter as many codes as you like into the form, the number is not limited. Indicate the code of your preferred (main) direction in the field “code of main activity” (for a number of codes you need to submit an application). But remember that.

4. Do not sign P21001 in advance if you take it to the tax office in person: this is done in the presence of an inspector. If you entrust the delivery of documents to a trusted person, then first have the power of attorney and your signature on the application notarized.

5. Blank sheets (for example, page 3 for a Russian citizen) are not included.

6. The completed form is printed on one side of the sheet and only in black.

7. In field 7.1 on page 2 for the passport of a citizen of the Russian Federation, indicate 21. Codes for other documents are contained in Appendix No. 3 to the Order of the Federal Tax Service of January 25, 2012 No. ММВ-7-6/25@.

8. It is advisable to print Sheet B in two copies: some Federal Tax Service Inspectors prefer to hand over the sheet to you with a note that the documents have been accepted.

9. Until now, different inspectorates have different interpretations of the question of whether applicants need to staple papers. You can only find out the truth from your tax office; usually it’s enough to call the hotline.

For a better idea of what a correctly completed application looks like, we offer you a sample of it.

▼ If you need a current account, reserve
its beneficial with bank tariff calculator: ▼

Move the “sliders”, expand and select “Additional conditions” so that the Calculator will select for you the optimal offer for opening a current account. Leave a request and the bank manager will call you back: he will advise you on the tariff and reserve a current account.

Receipt for payment of state duty for individual entrepreneur registration

A receipt for payment of the state fee is another required document. But even if you honestly sent the state 800 rubles for registration as an individual entrepreneur, but using the wrong details, you are guaranteed a refusal. Thus, the first task is to find out where to pay and what details. Let's consider a couple of cases when

Ways to make payment and receive a receipt:

Receipt through the tax service. We gave a detailed overview of the program in the article. The Federal Tax Service service takes into account internal features in the structure of tax authorities, which are not always “on the surface.” You can generate a receipt without thinking about the details of your tax office: enter your full name, tax identification number and residence address in the form. There is no fee for the service.
In the regional MFC. When applying through a local multifunctional center, you need to pay using other details (the service will automatically fill in the receipt with the necessary data). All you have to do is save and print the resulting pdf file.
Through the bank's website. When paying state fees through online banking, you will save even more time.

If you cannot use the Federal Tax Service or another online program, then contact the territorial tax office and request details for paying the state fee for registering an individual entrepreneur. Next, go to the bank or post office, take the form and carefully fill out the fields with the details received from the tax office. A sample of a completed Sberbank receipt looks like this:

Documents for registration of individual entrepreneurs | Sample of filling out a receipt for state duty 2019

Please note that in the purpose of payment you must indicate “State duty for registration as an individual entrepreneur”. Don't forget to indicate your tax identification number, payment amount and date.

We hope that the recommendations will help you quickly and without extra costs become the owner of a certificate: they must issue it to you along with a tax registration certificate 3 days from the date of receipt of the documents). You might also be interested in or.

To consolidate the information and learn everything about the registration documentation of an individual entrepreneur, we recommend watching this video:

Please share your opinion and ask questions in the comments to the article.

Documents for opening an individual entrepreneur in 2019 on your own updated: January 17, 2019 by: Everything for individual entrepreneurs

How to open an individual entrepreneur in Moscow: step-by-step instructions + sample applications + registration sites + 4 ways to open an individual entrepreneur.

If a firm decision has been made to open your own business, it means that the founder already has a brilliant idea, a clearly drawn up business plan and people ready to invest in the project.

It seems that all the important steps have been completed and all that remains is to prepare to calculate profits.

But there remains one last, no less serious step - obtaining the status of an individual entrepreneur.

Thanks to this article, you will find the answer to the question, how to open an individual entrepreneur in Moscow through various websites and government agencies.

This process, if you take it step by step, is not at all as complicated as it might seem from the outside.

What documents are needed to open an individual entrepreneur in Moscow?

Collecting and submitting documents on your own, without intermediaries, is the most cost-effective way to register your activities.

It requires the preparation of a small list of documents.

By the way, this list is the same for all four options for registering an individual entrepreneurship.

1. (you can also provide a copy)

To open an individual entrepreneur, it is not necessary to provide the original; a copy of the document will do.

2. Passport

The original document is provided, as well as a copy, which must be certified by a notary.

3. Application in form P21001

It is certified by a notary only if you will NOT submit the documents IN PERSON.

Make sure that even the slightest mistakes or blots are not made. This will really become a problem for the individual entrepreneur registration process.

Example of filling out an application:

4. Receipt for payment of state duty

You can pay at any bank in the country. It will cost 800 rubles.

An example of filling out a receipt for paying state duty:

You can also pay for the service in another way - using the website of the Federal Tax Service https://service.nalog.ru/gp2.do.

The item you need is circled in red:

It is also possible to prepare papers to open an individual entrepreneur using the online service: https://e-kontur.ru/ip.

In addition to the registration option, it offers many additional services (for a fee, of course).

This method is very easy to understand.

The main thing is to follow the step-by-step instructions of the service.

After collecting the necessary business papers, we move on to the next stage: transferring the papers to the Federal Tax Service and obtaining the necessary certificates.

Where to submit documents to independently open an individual entrepreneur in Moscow?

If everything is absolutely clear with the collection of documents, then what to do next on your own?

Everything is also quite simple if you look at the process step by step.

Stage 1

The collected package of papers is submitted to the tax service or MFS.

First option.

Take the documents to the tax office.

But before that, find out in advance which citizen reception office is needed in your case, and what time you can come with a folder of papers.

You can determine the work schedule of the Federal Tax Service branch you need and its address using the following link: https://www.nalog.ru/rn77/ifns/imns77_46/

Second option.

You can also contact the Multifunctional Center (MFC) for help.

Similar centers are located in every region of the country.

You can see their placement points, and also sign up for the queue on the official portal: http://xn--l1aqg.xn--p1ai/mfc/index/queues.

Remember! When you submit the entire package of documents to open an individual business, representatives of the authority must issue a receipt. It will be evidence that the tax office has accepted the collected package of documents.

Stage 2

The necessary certificates are prepared and issued within three working days.

To receive them, you must have documents that confirm your identity (the main one is a passport).

If everything was completed correctly, the tax service or MFS will issue the following list of papers:

Stage 3

At this stage, registration with the Pension Fund takes place.

Thanks to the innovations of 2016, the founder can “exhale” a little at this step.

According to the latest amendments, the tax service independently sends the relevant papers to the Pension Fund.

The relevant papers confirming registration with the Pension Fund of Russia will be sent to the founder’s registration address.

If this does not happen, you should contact your local pension fund office with identification documents:

passport;
certificate of an individual entrepreneur and TIN;
pension certificate, if any.

After passing all these stages, the individual entrepreneur is considered registered and can open activities legally.

Result: Implementing the decision to open an individual entrepreneur on your own will take some time and will cost you 800 rubles.

How much money do you need to prepare if you decide to open an individual entrepreneur in the capital of Russia with the help of lawyers?

How to open an individual entrepreneur in Moscow with the help of intermediaries?

Shortcomings in filling out and processing documents, wasted precious time, lost nerve cells - all this can be prevented if you at least partially entrust the decision to open an individual business in Moscow to professional lawyers or advocates.

These people are ready to go through all these bureaucratic circles of the system for you for a set fee.

Often, people who do not have enough free time to run around offices and knock on the thresholds of authorities decide to open an individual business in this way.

Therefore, registrars offer their services and can open individual businesses on a turnkey basis.

In addition, lawyers offer consulting services regarding one or another stage of the procedure.

Such assistance, naturally, will cost much less than performing the entire registration stage through intermediaries.

What will be included in the amount that the registrar lawyer will have to pay?

saved nerves;
100% guarantee of registration of individual entrepreneurship within a couple of days;
freed up time that a businessman can spend on other important business tasks.

If for a beginning entrepreneur at the registration stage such advantages are more important than financial costs, further actions are minimized.

It is enough to simply draw up a power of attorney for the registrar, and expect a positive result from the last call.

A smaller amount can be paid if you contact a lawyer with a question regarding the collection of the necessary package of documents.

For this service, the lawyer will ask about 100–250 rubles.

But “good” money for registering an individual entrepreneur in Moscow will be asked for complete paperwork without the participation of the founder.

To open an individual entrepreneur, you will pay from 2,500 to 7,000 rubles.

Often, beginning entrepreneurs turn to a lawyer not only for paperwork, but also enter into further cooperation, which consists of legal supervision of individual entrepreneurship.

Result: Opening an individual business in Moscow using this method will cost 2,500-7,000 rubles.

And to open an individual entrepreneur yourself, watch this video:

How to open an individual entrepreneur in Moscow by mail?

If you have absolutely no desire or time to knock on the thresholds of institutions, send the collected package of documents to the tax service by registered mail.

In this way it is also possible to open an individual entrepreneur in Moscow.

Of course, this will take a lot of time, but it will protect you from stuffy corridors and queues.

As already mentioned, the package of documents will be standard (listed at the beginning of the article). Only a description of the contents of the registered letter will be added, which must be done without fail.

How does using this method affect costs?

They will be almost the same as when deciding to open an individual entrepreneur on your own, by visiting the Federal Tax Service.

The difference: you need to pay for sending a registered letter, as well as the services of a notary who will certify all copies.

Total: opening an individual entrepreneur will cost about 800 rubles.

A nice plus: You don't have to visit the tax office.

Minus: comparative unreliability of the method and a rather long processing time (sometimes up to a month).

How to open an individual entrepreneur in Moscow using the Internet?

Within three days you will receive an email with instructions to visit the tax office with the following documents:

photocopy of the passport (for Moscow you can only make the first page);
receipt confirming government payment.

In addition to the official website, you can also turn to other resources with which you can open an individual entrepreneur:

https://reg.modulbank.ru/index.do - open an individual entrepreneur using the banking system;
https://www.moedelo.org/ – registration of individual entrepreneurship through a commercial website;
https://www.regberry.ru/ is another private service that has received many good reviews from users.

The final touch of registration for individual entrepreneurs

It is necessary to open an account for an individual entrepreneur at a bank branch, as well as order an original company seal and a cash register.

To establish a cash register, you must contact the Federal Tax Service with a list of documents that confirm the existence of an individual entrepreneur and provide a lease agreement for business premises.

We hope that the article helped to understand the issue, how to open an individual entrepreneur in Moscow.

At first glance, it will seem that this is a very complex and time-consuming process.

But if the founder managed to identify a profitable business niche and find financing, then preparing the appropriate documents even for a novice businessman will be a simple and “painless” step.

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Individual entrepreneurship is an activity of citizens aimed at generating income, the amount of which in most cases exceeds the salary level. It is not surprising that many people are interested in how to open an individual entrepreneur and what taxes to pay.

If you intend to organize a small enterprise or small production, you will have to register an individual entrepreneur in order to work within the law. In the article I will consider instructions for opening a private business, official registration, the taxation system in the field of individual entrepreneurship and will provide advice from lawyers.

Individual entrepreneur is an activity carried out by an entrepreneur independently. Making a profit is based on the use of one’s own property, performance of work and sale of goods. Entrepreneurs have to work within the scope of laws that also apply to legal entities.

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

The main registration authority responsible for issuing permits for individual entrepreneurial activities is the territorial branch of the Federal Tax Service. There is a small exception. In particular, in Moscow you can open an individual entrepreneur by contacting the Interdistrict Inspectorate of the Federal Tax Service No. 46. According to current legislation, registration of an individual entrepreneur takes 5 days.

It will not be possible to register a business without a package of documents. What papers are submitted to the registration authority?

Application for registration of individual entrepreneurs. You can find a sample application at the registration authority or on the website nalog.ru.
Passport. If the package is submitted by the applicant, a copy will do. If the matter is handled by a trusted person, a copy of the passport will have to be notarized.
You will also need the original receipt, which indicates payment of the duty.
Additional documents. A power of attorney if the package is submitted by an authorized person, and a certificate of registration when this information is not clearly visible.

After submitting a package of documents, the applicant receives a receipt indicating that the registration authority has received the application. A date is set for when the results will be released. Complete the application carefully and correctly. If it makes mistakes, the authority will send them to the individual by mail. As a result, registration of individual entrepreneurs will be delayed.

Video advice from a professional lawyer

If all is well, on the day appointed by the registrar, the applicant must come to the specified place and receive:

A certificate confirming the registration of an individual entrepreneur.
Document on assignment of identification number.
Extract from the State Register of Entrepreneurs.

Let's consider the procedure in detail.

Step-by-step action plan

Not satisfied with the salary? Tired of working as an archaeologist or doctor for pennies? Do you want to realize your entrepreneurial ideas? It is not necessary to create a joint stock company; individual entrepreneurship will do. For registration, a corresponding application is submitted to the tax authority.

Make sure that you are not subject to restrictions established by law for individual entrepreneurs. In particular, must be over 18 years of age. Legal capacity should not be limited by judicial procedure. Employees of municipal and state services cannot be entrepreneurs.
Write an application for registration of an individual entrepreneur. You will find the form called P21001 at the registration authority or on the portal of the regional tax service. The application must be written by hand or on a computer.
In the application, indicate the type of planned activity. The information will become the basis for conducting activities permitted by law. Please note that certain activities are subject to the appropriate taxation system.
Decide on the tax system. In most cases, individual entrepreneurs choose a simplified taxation option. It is noteworthy that this stage is allowed to be completed after registration is completed. However, it is better to decide on the SN during the application process.
Contact your regional tax authority and receive details for paying state taxes. duties. You can pay it at Sberbank, and attach the receipt to the application. Include a copy of your passport and identification code in your package of documents. When submitting, do not forget to take your passport with you.
Submit the complete package to the tax authority representative. Within 5 days, department employees will prepare the documentation and issue a certificate and an extract from the register.
After receiving it, all you have to do is contact the Pension Fund, register and find out the amount of mandatory contributions. Once the process is complete, you can open a bank account and start your business.

The procedure for registering an individual entrepreneur may seem complicated. However, in reality the opposite is true. If there are no problems with the law, in less than a week you will realize your dream of becoming a businessman.

Video review about opening an individual entrepreneur

How to open an individual entrepreneur for a foreign citizen in Russia

Recently, a friend from Kazakhstan asked me how to open an individual entrepreneur for a foreign citizen in Russia. I will describe in detail the procedure for registering foreigners as individual entrepreneurs on the territory of the Russian Federation. To begin with, I note that any foreigner has the same rights as citizens of the country.

I will list the requirements for foreign citizens when opening an individual entrepreneur.

When registering a foreigner as an entrepreneur, it is necessary to be guided by the current legislation regarding the registration of entrepreneurs.
Since the place of registration of an entrepreneur is a permanent residence permit, foreigners are registered based on their place of temporary residence. The information is indicated on the ID card in the form of a stamp.

Let's look at the documents for registration.

Application for registration of individual entrepreneurs.
A copy of the foreigner's passport. Have the original with you.
Photocopy of birth certificate. It's a good idea to grab the original as well.
A copy of the document that allows permanent or temporary residence in Russia. Registration is carried out on this basis.
Original and photocopy of a document confirming your place of residence in Russia.
Receipt of payment of the fee for opening an individual business.

Remember, all documentation for starting a business, which is submitted to the tax office, must be in Russian. If necessary, translate and notarize.

Foreign citizens can independently submit the package to the tax service. If this is not possible, for example, due to health reasons, the applicant can send them by valuable letter, attaching an inventory. The registration procedure takes 5 days, as in the case of Russian citizens.

If you have a great idea for organizing a business in our country, you can implement it. Current legislation does not prevent this.

What taxes does an individual entrepreneur pay?

Let's talk about what taxes the individual entrepreneur pays. Over the past year, individual entrepreneur taxes have remained virtually unchanged. Consequently, payment rules remained at the same level. According to current legislation, taxation of entrepreneurs in Russia is carried out according to several options:

Single tax - UTII.
Simplified system - simplified tax system.
Patent system – PSN.
The main system is OSN.

Each entrepreneur operating in the Russian Federation reserves the right to choose the taxation option that is more suitable. Let's look at the options in more detail to make the best choice.

UTII

The UTII taxation system has been in effect since 2008. Until 2014, Russian territorial units that adopted the system as a tax adhered only to it. In the year 2014, individual entrepreneurs were given the opportunity to choose the type of taxation.

Provides for the payment of fees on estimated income. The amount, taking into account all factors ensuring income generation, is set twice a year. After this, the individual entrepreneur pays fifteen percent of this amount every month.
The main disadvantage is that the entrepreneur pays contributions regularly. It doesn't matter if there is any income at all.
The main advantage comes down to the exemption of the businessman from other fees, ease of reporting and low interest rates.

PSN

Only individual entrepreneurs have access to PSN. Businessmen using this option are required to submit a corresponding application to the tax office 4 weeks before receiving a patent. Once the registration of the PSN is completed, it is impossible to switch to the previous system.

You can work with this taxation option only in the territory of obtaining a patent. To work in other regions, they undergo a re-registration procedure.
For Russian subjects, there are different registration rules, conditions of issuance and validity periods. Details can be found at your regional tax office.
The general rule for Russia is the exemption of an entrepreneur from the mandatory preparation of a declaration for the duration of the patent.
Advantages: no need to use a cash register, less strict reporting and a 6% tax rate.

simplified tax system

The simplified tax system simplifies reporting. As a result, an entrepreneur can manage on his own without resorting to the help of an accountant. Plus, the simplified tax system exempts from property and value added tax.

There are two forms of the simplified system: by income and by profit. The first option provides for the payment of six percent of income. In this case, expenses invested in the enterprise are not subject to consideration.

The second option is more loyal to a business that involves constant investments. As soon as the businessman submits a report to the tax office, a calculation is made that takes into account the costs of the investment. The fee is 5-15% of income.

Entrepreneurs who meet certain conditions can switch to this scheme.

Annual income does not exceed 6 million rubles.
The number of employees is no more than 100 people.

OSN

For businessmen, OSN is the least profitable. If you do not apply for one of the listed options, you will have to work on the basis of the OSN.

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 dreaming 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 of the Russian Federation, individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farm) households.

Individuals carrying out entrepreneurial activities without forming a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, when performing the duties assigned to them by this Code, do not have the right to refer to the fact that they are not individual entrepreneurs.

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

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

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 provide you with 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, amount of profit, etc. This system covers absolutely all registered business entities that have not decided on a 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 simplest 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) is 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 - the size of retail space, the number of employees, the number of vehicles, 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 the general 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;
A simple registration procedure 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 (under the simplified tax system). An LLC automatically has an employee - this is a director, and in addition to declarations, the LLC also submits reports to the 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 anywhere, 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 of activities, such as wholesale and/or retail trade in alcoholic beverages;
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. Previously, individual entrepreneurs did not have such a right as concluding employment contracts.

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 governments, 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 and epidemiological conclusions of those implementing;
state sanitary and epidemiological supervision of 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 carrying out state sanitary and epidemiological supervision about emergency situations, production stoppages, and 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.

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