To generate documents for individual entrepreneur registration, you can use the free online service directly on our website. With its help, you can prepare a package of documents that meets all the requirements for completion and legislation of the Russian Federation.
This step-by-step instruction describes in detail the procedure for state registration of individual entrepreneurs. With its help, you will get the most complete idea of how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.
1. Select the method of individual entrepreneur registration
There are two ways to open an IP:
- Self-registration of individual entrepreneurs. A fairly easy procedure, which consists of preparing a few simple documents. In addition, budding entrepreneurs will gain valuable experience interacting with tax officials.
- Paid registration of individual entrepreneurs through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of government registration of individual entrepreneurs on their own.
How much does it cost to open a sole proprietorship?
Register an individual entrepreneur yourself
Note: Some of the above expenses can be returned if you are registered with the employment center as unemployed.
Paid to open an individual entrepreneur through a specialized company
The cost of paid registration of an individual entrepreneur depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registering an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or may require an additional fee.
Comparison of self-registration and paid registration of individual entrepreneurs
Registration method | Advantages | Flaws |
---|---|---|
Self-registration of individual entrepreneurs |
Useful experience in preparing documents and communicating with government agencies. Saving money on paid services from law firms. |
Possible refusal of registration due to errors in prepared documents. As a result, there is a loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare documents, the risk of refusal is reduced to 0. |
Paid registration of individual entrepreneurs through a law firm |
The registrar company assumes the risk of refusal of registration. Preparation, submission and receipt of documents from the tax service are possible without your participation. |
Additional expenses. Transfer of personal data to third parties. You will have a poor understanding of the individual entrepreneur registration procedure. |
2. We select OKVED activity codes
Before preparing documents, you need to select from the OKVED directory the codes of the types of activities that you are expected to engage in after registering an individual entrepreneur.
In practice, OKVED codes are usually chosen with a reserve. Even if you are not exactly sure whether you will engage in this activity or not, it should still be included in the list. According to them you won't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening an individual entrepreneur.
Although the law does not establish any restrictions on maximum number OKVED codes, it is not recommended to indicate more than 57 of them in the application for registration of individual entrepreneurs (that much can fit on one sheet). At the same time, you can only indicate OKVED codes consisting of at least 4 digits.
One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this type of activity will generate at least 70% of income).
note, you cannot conduct business without indicating the OKVED code, as it may be equated to illegal entrepreneurship.
Free consultation on individual entrepreneur registration
3. We prepare the necessary documents
Application for registration of individual entrepreneur
An application in form P21001 is the main document required for registration individual entrepreneur(download form). Detailed instructions for filling out, as well as application samples for 2019, can be found on this page.
Be careful to sign the application at the stage of preparing documents no need. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).
Most often, individual entrepreneur registration is denied precisely because of errors made when filling out the application. To avoid being in similar situation, we recommend filling out an application through specialized free services.
Receipt for payment of state duty
In 2019, the state fee for registering individual entrepreneurs, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it online, using this service on the official website of the Federal Tax Service. There you can print it out in paper form and pay at any convenient Sberbank branch.
Keep your receipt confirming payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better in such a situation to play it safe and take the receipt with you.
Application for transition to simplified tax system
It is very important to choose the correct taxation system, since the amount of taxes paid and the number of reports submitted will depend on it.
Most beginning entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used to engage in almost all types of activities, and it is the easiest to understand and profitable to use.
5. Submit documents to the tax office
The collected documents must be submitted to the registering Federal Tax Service at the place of residence of the individual entrepreneur or at the temporary registration address if the entrepreneur does not have permanent registration. You can find out the address and contact information of your tax office using this service.
If a future individual entrepreneur submits papers personally, he needs:
- Submit a set of documents to the Federal Tax Service officer.
- In the presence of an employee, sign the application for registration of individual entrepreneurs.
- Receive a receipt confirming the delivery of documents (with a signature, seal and the date when you need to come for the completed documents of the individual entrepreneur).
- Take one copy of the notice of transition to the simplified tax system with the date, signature and seal of an employee of the Federal Tax Service (it may be required to confirm your transition to the simplified tax system).
For filing papers through a representative or sending by mail it is necessary to certify and submit an application in form P21001 and a copy of all pages of the passport from a notary. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of the contents and a notification to the address of the Federal Tax Service.
6. We receive documents of a registered individual entrepreneur
On the date indicated by the inspector, you need to come to the tax office yourself to get ready-made documents (in 2019, the period for registering an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will additionally need a power of attorney.
Note: if you cannot come to pick up the documents on the specified day, they will be sent by mail.
If registration is successful, the inspector must issue you:
- USRIP record sheet (with OGRNIP number).
- TIN certificate (if you didn’t have a TIN before).
Some Federal Tax Service Inspectors may additionally immediately issue:
- Notification of registration with the Pension Fund (PFR);
- Notification of assignment of statistics codes (from Rosstat).
Necessarily check the information in the received documents. If you find errors, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.
note, from January 1, 2017, the Federal Tax Service stopped issuing a certificate of registration of individual entrepreneurs in paper form. Instead, the tax office now issues a Unified State Register of Entrepreneurs (USRIP) entry sheet in form No. P60009, which has the same legal force as the previously issued state registration certificate.
Note: if you plan to officially hire employees, then you no longer need to register with the Pension Fund as an employer. From January 1, 2017, the application procedure for registration has been canceled for individual entrepreneurs. Registration and deregistration with the Pension Fund of Russia can be carried out on the basis of information contained in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Entrepreneurs and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11/1628@).
To register with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the moment of hiring the first employee.
The world economy does not stand still. Every day an increasing number of new small, and then large, enterprises appear. Having your own business is a profitable business for an entrepreneur. Legal business is beneficial for the state. How to open your own individual entrepreneur? This is a question many people ask today.
Individual entrepreneurship is the key to stability and prosperity
An individual entrepreneur is always an individual who has legalized his activities. Legalization implies registration of the subject economic activity as an individual entrepreneur. Only a person can become an individual entrepreneur, unlike an LLC. In the case of a business company that acts only as a legal entity, there are exceptions. And this happens when a limited liability company is formed by one individual. However, opening your own individual entrepreneur is much easier than becoming a “single founder” of an LLC.
How to register your business?
On the Internet today you can find many recommendations on how to start your own business, how to generate start-up capital and how to “stand” on the rather shaky path of entrepreneurship. After all, business is always a risk. Let's consider the question of how to register your individual entrepreneur.
From the very beginning you need to do the following:
- . Individual entrepreneurship begins with a person determining the type of activity that is suitable for him, in which he plans to earn a living as an individual entrepreneur. This will help you figure it out.
- . What is it for? Start-up funds are necessary to create working and non-working funds of the enterprise. This could be money, property, property rights, etc.
- Before registering as an individual entrepreneur, an individual needs to collect and prepare.
- After filling out forms, obtaining permits and certifying documents, you can go to the tax service to undergo state registration of an individual entrepreneur.
According to the legislative acts of the Russian Federation, the following can open an individual entrepreneur from scratch in our country:
- citizens of the Russian Federation;
- persons who have no citizenship at all.
It is also stated that these subjects are equally equal before the law, except in certain specified cases. In particular, the document that has the highest legal force - the Constitution - states that foreign citizens and stateless persons have the same rights and bear the same responsibilities as citizens of the Russian Federation. Persons who are not citizens of our state should remember that registration of individual entrepreneurs takes place at the place of registration of residence. Therefore, before opening an individual entrepreneur, it is necessary to deal with this problem. There are two solutions:
- Obtain a temporary residence permit in the territory of a certain region in which you intend to do business.
- Get a residence permit. This document, unlike a permit, gives its owner the right to indefinite residence in Russia.
Once these documents have been completed and all the necessary marks on the place of permanent or temporary residence have been made in the identification documents, you can prepare the registration package.
What is required to register an individual entrepreneur?
If you do not know how to open your own individual entrepreneur and where to start the process of preparing for state registration, then you are recommended to study Law 129-FZ in detail. It contains all the detailed instructions that will help you make a balanced choice in favor of one type of business or another and assemble the registration package the first time.
It is worth noting that many people who want to register as an individual entrepreneur are faced with the problem of multiple returns of documents by the registration authorities for certain reasons. Sometimes this happens if the entity is not authorized to carry out business activities, for example, has not reached the age of majority, or has not received the necessary permits and licenses.
Before you create an individual entrepreneur, make sure that the type of activity you choose is legal. Some types of private business related to the provision of medical services or detective work require obtaining certificates or other documents confirming the right of the entity to engage in this activity. In such cases, the presence of “paper” confirming the level of education of an individual entrepreneur is not enough.
The education level of the Russian population is increasing every year. Every year, universities graduate thousands of young financiers. And many of these aspiring businessmen want to open their own business. Therefore, we have created step-by-step instructions for beginners on how to open an individual entrepreneur in 2019.
Advantages of IP
More and more people are becoming entrepreneurs. The dynamics of growth in the number of individual entrepreneurs in Russia exceeds similar data for legal entities. And there are objective reasons for this. Firstly, the entrepreneur does not need to account for accounting. Secondly, the registration procedure is much simpler and requires fewer documents. Thirdly, a more loyal system of fines and taxation.
In addition, a legal address is not required for entrepreneurship. Individual entrepreneurs can immediately consider all profits to be their property, and many bureaucratic formalities, such as maintaining protocols and forming authorized capital, are missing.
Taxation
There are 3 main taxation systems available for individual entrepreneurs:
- The general taxation system (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. Individual entrepreneurs are also required to pay property taxes.
- Simplified taxation system (STS). With such a system, VAT and personal income tax are not charged to individual entrepreneurs. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
- Patent taxation system (PTS). Applicable under a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy a patent for a period of up to 1 year, then during this time you will not pay tax on your main activity. A patent requires payment of 6% of the potential income established by law for a specific type of activity.
The Unified Agricultural Tax (USAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of activity. In addition to taxes, individual entrepreneurs must annually pay a number of social contributions.
Who can become an individual entrepreneur
The requirements for individuals wishing to become entrepreneurs are not very strict. They were established in 2001 by Federal Law 129-FZ “On State Registration legal entities and individual entrepreneurs." Any adult capable citizen can register an individual entrepreneur if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an individual entrepreneur is impossible:
- private security activities;
- production and trade of alcoholic beverages and medicines;
- electric power industry;
- development and production military equipment and weapons;
- investment funds and similar financial institutions;
- aerospace technologies;
- air transportation;
- activities related to pyrotechnics and explosive substances, and a number of other types.
There are also exceptions that allow minors to conduct business activities:
- If you have an employment contract and permission from an adult legal representative, an individual entrepreneur can be registered from the age of 16.
- If a minor citizen is married, then from the age of 16 you can also become an entrepreneur.
- You can start running a legal business even at the age of 14. But for this you need to obtain notarized permission from both parents.
A person recognized as partially or completely incapacitated will not be able to open an individual entrepreneur under any conditions. It is also not available for 5 years after the completion of bankruptcy proceedings of the registered individual. Another prohibition concerns certain types of activities (usually related to working with minors) - an individual entrepreneur will not be registered if there is a criminal record or criminal prosecution.
Required documents
Opening an individual entrepreneur is a process that requires the applicant to provide a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistakes when filling out papers or the absence of one document can cause a delay. And sometimes they even refuse to open an individual entrepreneur, after which you will need to go through the entire procedure from the very beginning.
If you are planning to conduct business, we strongly recommend that you clarify which authority you need to submit the necessary documents to. So, here is their list:
- First, you must submit a completed Application Form P21001. It is evidence that the citizen has expressed a desire to become an entrepreneur. Therefore, making even the slightest mistake when filling out an application is unacceptable.
- A copy of the passport of a citizen of the Russian Federation. If the document is submitted not by the owner of the passport, but by a third party, then it must be notarized.
- A copy of the birth certificate (if the passport does not contain data on the date and place of birth).
- A copy of a document confirming your residential address (if your passport does not contain this data).
- Receipt confirming payment of the state duty. It is worth noting that when submitting documents to in electronic format There is no need to pay this fee starting from January 1, 2019.
These documents are sufficient if the applicant has citizenship of the Russian Federation.
If entrepreneurial activity A foreigner wants to study on the territory of the Russian Federation, then he will be required to provide some additional documents:
- Application on Form P21001.
- A copy of the foreigner's identity card.
- A copy of a document that confirms the fact that a foreign citizen is in the Russian Federation legally.
- A copy of the birth certificate. If it is not possible to provide it, a copy of any other official document, which indicates where and when a person was born.
- You must also provide a copy of a document confirming that the foreigner has a legal place of residence in Russia.
- You may need a receipt for payment of the fee, the amount of which is 800 rubles.
It is worth considering that minor applicants cannot submit documents independently. With the exception of persons who are legally married and have provided evidence of legal capacity. All other cases require that each copy of the document be notarized with the consent of the minor's parents.
Rules for filling out an application
The previous topic discussed the importance of filling out the application correctly. In order for your application to be accepted, you must provide the following information:
- Full name, date of birth and gender of the applicant.
- If available, then TIN (taxpayer identification number).
- Place of official registration, code of the subject of the Russian Federation and postal code.
- Citizenship.
- Place of Birth.
- Data about the citizen's passport: number, series, when and by whom it was issued.
- Telephone numbers where the applicant can be contacted if necessary.
- OKVED codes.
Depending on the subject of the Russian Federation in which the individual entrepreneur is opened, the application pages may need to be sewn together. You need to check with the tax service whether there is such a need. Now let's take a closer look at what aspects should be paid to Special attention in the process of filling.
There is a uniform standard for filling out papers by hand. This must be done in capital block letters. The only correct paste color is black. If even one of these conditions is not met, the government agency will not accept the application.
There is a more convenient method of submitting an application. You need to use an online service that will help you collect the necessary package of documents and register as an individual entrepreneur. The benefit is that the possibility of error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling out the application online: you will have to pay for the services provided, while working on the application yourself is free.
You can also register online through the tax website https://service.nalog.ru/gosreg/#ip. However, this will require availability account on State Services or the taxpayer’s personal account, as well as a certificate and software for working with electronic signatures.
The program for preparing documents for state registration is located at the following link https://www.nalog.ru/rn77/program/5961277/.
Registration and opening costs
The first thing anyone who wants to become an individual entrepreneur should think about is associated costs. Their assessment needs to be approached responsibly, to ensure that already halfway through it does not suddenly turn out that it is not possible to make the obligatory payment.
To become an individual entrepreneur, a person must be prepared to spend money on the following services:
- Government duty. Its amount is 800 rubles if the applicant submits a package of documents directly to the relevant authorities. But this expense item does not apply to those who provide documents electronically. In this case, no state duty is charged. The relevant law comes into force on January 1, 2019.
- A mandatory attribute of an entrepreneur, indispensable in running a business, is printing. To make it, you need to pay an amount ranging from 400 to 800 rubles. The law does not oblige an individual entrepreneur to have a seal, but without it many transactions are simply impossible, so it is better to do it anyway.
- Notarial services. You will have to pay for them if certification of documents is required. For example, if they are submitted by a representative, the signature must be certified. Payment can vary greatly from 1000 to 10 thousand rubles. It depends on how expensive and in demand the specialist is and what services are required.
- You will also need to pay for the services of other organizations participating in the opening of an individual entrepreneur. They will cost an average of 2 – 3 thousand rubles.
- The bank in which a current account for business activities will be opened will charge a certain fee for its services. Usually it is 200 - 500 rubles, but a number of banks also have free offers for individual entrepreneurs. Opening a current account is not a mandatory requirement for registration, but you will certainly need it in business, so it is better to open it right away.
A clear advantage is that the future entrepreneur is free to choose whether to seek additional help from specialists or go through the procedures on his own, where possible.
If you don’t want to incur extra costs and want to avoid mistakes, use the free service. The service will prepare a complete set of documents for opening an individual entrepreneur in accordance with the legislation of the Russian Federation.
Who can be refused and why?
If the applicant spent his time and money collecting and certifying all documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an individual entrepreneur. This state of affairs is always very disappointing. But if you take it apart possible reasons failure, you can reduce the likelihood of failure to a minimum:
- The application is missing important information. Or vice versa, everything is indicated, but with errors.
- Do not forget about the list of activities prohibited for individual entrepreneurs. If you ignore this issue, your efforts will be wasted.
- Incorrect document submission address. The package of documents is accepted only at the place of registration.
- The applicant already has an unclosed individual entrepreneur.
- If 12 months have not passed since the forced closure of the previous individual entrepreneur.
- A court order prohibiting the applicant from being an entrepreneur for a specified period that has not yet passed.
Remember that the procedure for approving the opening of an individual entrepreneur is clearly regulated. And refusal for biased reasons cannot be considered legal.
What has changed compared to 2018
One of the key changes for the coming year is the introduction of online cash registers. From January 1, 2019, those entrepreneurs who use online cash registers are exempt from declaring under the simplified tax system. The completion of the transition to online cash registers should occur on July 1, 2019. Also in the new year, a new “product code” requisite will appear for online cash register receipts.
From January 1, it is planned to increase VAT from the current 18% to 20%. And the mandatory state duty will be canceled for individual entrepreneurs registering through the online service. Also, from October 1, 2018, the fee for re-submitting documents for registration after refusal was canceled. But there is a limitation here - you can submit documents again only within 3 months, and only once; you will have to pay for further attempts. They decided to extend the supervisory holidays for an additional 2 years - until 2020. And the deflator coefficient for the UTII tax will increase again, this time from 1.868 to 1.915.
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We are a partner of JSC "ALFA-BANK" and PJSC "BANK OTKRITIE"
How to open an individual entrepreneur in Moscow?
To open an individual entrepreneur, you need to collect the necessary package of documents and wait about 7 working days after submitting them to us. Within five working days you will receive a decision from the authorized body on the registration of your individual entrepreneur. On the sixth working day, we receive documents from the tax office using a regular power of attorney. On the same day we issue a seal and an information letter from Rosstat (statistics codes). Thus, on the seventh working day you can receive documents from our company, open a bank account and start working.
Another significant advantage that should help you decide to open an individual entrepreneur is that, unlike registering an LLC, you do not need to go through the mandatory procedure of certifying the registration form with a notary.
In addition, you can send us all documents for registering an individual entrepreneur by e-mail or use the free service of calling our specialist to your home or office.
- lack of authorized capital and legal address;
- the ability to choose a simplified system of taxation and tax administration when opening an individual entrepreneur;
- the ability to freely withdraw money after paying all taxes from a current account or cash register;
- the ability to work both with hired personnel and without it;
- a minimum number of inspections by regulatory authorities;
- simple procedure for registering and closing an individual entrepreneur
Documents required for individual entrepreneur registration
- Photocopy of passport: sheet with photo and registration *1;
- Copy of TIN certificate (if available);
- Decide on the form of taxation; Options:
- General form of taxation (GST);
- Simplified taxation system (STS) - income 6%;
- Simplified taxation system (STS) – income reduced by the amount of expenses 15%;
- Unified tax on imputed income (UTII) *2.
*1 Note: Registration of an individual entrepreneur is possible only at the citizen’s permanent place of registration. With temporary registration in Moscow, regardless of its duration, this is impossible to do. Citizens of the Russian Federation registered in other regions of Russia register individual entrepreneurs at the place of their permanent registration in these regions. An individual entrepreneur, regardless of the region in which he is registered, can conduct activities throughout the entire Russian Federation, including engaging in foreign economic activity (FEA).
*2 Note: This form of taxation, according to the Tax Code of the Russian Federation, is valid in the Moscow region and other regions. In the city of Moscow, this form of taxation It does not work.
To speed up the procedure for opening an individual entrepreneur, you can send documents to us by email to avoid unnecessary trips and wasting time.
What's included in the price?
- Consultation;
- Preparing a complete package constituent documents, including:
- Application for state registration;
- Application for application to the simplified taxation system (STS);
- Receipt of payment of the state fee (800 rubles for state registration);
- Power of attorney to receive documents from the tax office;
- Selection of codes economic activity(OKVED) individual entrepreneur;
- Support at the tax office by our specialist;
- Receipt after 5 working days and thorough verification of documents from the tax office (by proxy from you);
- Printing (regular or automatic);
- Opening a bank account - when ordering this service;
- Receiving the State Statistics Committee Information Letter (statistics codes) *3 ;
- Receiving a notification from the Pension Fund - when ordering this service;
- Sale, registration, servicing of cash registers (CCM) - when ordering this service;
- Notification to the tax office and extra-budgetary funds (PF, Social Insurance Fund) about the opening of a current account.
*3 Note: Statistics codes are required to open a bank account.
After registration you receive
- Certificate of registration of an individual as an individual entrepreneur;
- Certificate of tax registration in tax authority;
- Extract from the Unified State Register of Legal Entities (USRLE);
- Receiving an information letter from the State Statistics Committee (statistics codes);
- Notification from the Pension Fund of the Russian Federation - when ordering this service;
- Seal.
Advantages of registering an individual entrepreneur
Natalya, in this case you do not need to indicate code 74.82 Packaging. You will be engaged in wholesale trade. Wholesale trade does not depend on the volume of goods sold, but depends on who you sell the goods to. If you sell the product to the end consumer - retail trade, if you sell the product to an individual entrepreneur or LLC, which will then sell it, then this is wholesale trade.
For the wholesale trade of popcorn, OKVED is suitable:
51.38.29 Wholesale trade of other food products not included in other groups
You need to open a current account and receive cash amounts for the goods sold by bank transfer. The simplified taxation system is income minus expenses - 15%. On this system you are not a VAT payer, so you cannot accept VAT for offset. It is better for you not to work with buyers who pay VAT, because if the buyers are VAT payers, they will be interested in you issuing invoices to them; this is not profitable for you. If all your customers are VAT payers, then it is better for you to use OSNO. But this is a more expensive taxation system, both in the number of taxes and in the amount of documentation.
For retail trade, in order to avoid using a cash register, you can choose PSN or UTII. But if you sell products of your own production, then UTII cannot be used. Calculate what is more profitable for you. On the simplified tax system for retail cash machine necessary, except in the following cases:
-sales of newspapers and magazines (if the revenue from them is more than 50% of the gross);
-sales of securities, lottery tickets; sales of travel tickets and coupons for transport travel;
providing meals to students and school staff;
-trading at markets, fairs, exhibition complexes;
spread out small retail trade food and non-food products;
- trade in kiosks of ice cream and soft drinks;
-trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, as well as vegetables and melons;
-reception of glassware and waste materials, except scrap metal, from the population;
-sale of religious objects and religious literature, plus all services;
-pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural settlements.
You can combine simplified tax system and UTII, simplified tax system and PSN, according to different types activities.
For retail you can choose:
depending on where you will trade
52.62 Retail trade in tents and markets
52.63 Other retail trade outside stores
If you sell in a store, then depending on what you sell
52.27.39 Retail trade of other food products not included in other groups