An individual can (and should) work independently. This option is acceptable at the initial stage. But gradually expanding, increasing speed, it is difficult to cope alone. Then a legitimate question arises: can an individual entrepreneur hire workers? Of course, an individual entrepreneur can hire employees. The 2018 legislation does not prohibit this, but provides for certain nuances for different categories of individual entrepreneurs. How to apply labor Relations and not break the law, we will tell you in the article.

Restrictions on the number of employees

Any individual entrepreneur can hire employees by entering into an agreement with them. This can be done at the initial stage or after some time. The only problem is the number of mercenaries. There is a “gradation” of the number of jobs, which is determined by the scale of the individual entrepreneur’s activities. In other words, the more serious the organization, the larger the staff:

1. The smallest number of employees can have an individual entrepreneur working according to. 5 hired employees are allowed, regardless of full-time employment.
2. Small organizations registered as individual entrepreneurs are allowed a staff of up to 100 units. An individual entrepreneur located on. If you cross this threshold even by one unit, the individual entrepreneur is deprived of preferential conditions and the organization becomes a medium-sized enterprise (in accordance with the requirements of the Tax Code No. 346.29, paragraph 2).
3. An average company may employ between 101 and 250 employees at any one time.
4. Anything above 250 units is only relevant to large companies.

There is a “gradation” of the number of jobs, which is determined by the scale of the individual entrepreneur’s activities.

Before deciding to hire additional labor, it is worth considering how many employees you will need to grow your business.

Remember that the number of employees is people for the reporting period before the tax office. Even those employees who work part-time or part-time must be taken into account. Maximum amount should not be higher than certain parameters.

Hiring rules

An individual entrepreneur who wishes to attract hired workers to his activities acquires the status of an employer, which obliges him to comply with the requirements of the Labor Law (LW) and Civil Code(GK).

Hired individual not an employee until started work activity(fulfillment of certain duties) and an employment contract (TA) has not been concluded according to the rules established by Article No. 57 of the Labor Code. If an individual entrepreneur uses labor without TD, he violates human rights and the laws of the Russian Federation.

To formalize an employment relationship with an applicant, the applicant must write an application requesting employment, indicating the position. Based on such a statement, the individual entrepreneur takes the following steps:

1. Issues an order to hire an individual for a certain position, in accordance with Art. 68 TK.
2. Concludes the TD in 3 copies.
3. Within 30 days from the date of registration of the TD (PFR) that the individual entrepreneur has become an employer (according to Order No. 296p of the Pension Fund of the Russian Federation).
4. Within 10 days after the first TD submits data to the Fund social insurance(FSS) (according to Regulation No. 574N of the Ministry of Labor).

After these procedures, the individual entrepreneur becomes an employer. He is required to submit reports on time and pay for each employee. Even a person who is on the site must be registered according to the rules.

If an individual starts work without drawing up an employment agreement, a fine may be imposed on the individual entrepreneur. In 2018, these amounts range from 1,000 to 300,000 rubles, depending on the violations. Sometimes it is not of a monetary nature:

• Blocking the activities of individual entrepreneurs for up to 90 days.
• Criminal prosecution.
• Deprivation of rights commercial activities for a specific period.

Therefore, it is best to hire an employee according to the rules.

Preparation of documents and reports for individual entrepreneurs

An individual entrepreneur can hire employees and is required to have for each staffing unit, in addition to the employment contract, the following documents:

• Instructions on working rules for the hired employee, signed by the latter.
• A work book drawn up according to the rules.
• Employee personal card in form T2.
• Vacation schedule.
• Agreement on the financial responsibility of the employee.
• State schedule.

Let's sum it up

An individual entrepreneur can hire employees at any period of its activity. An individual entrepreneur must take into account the turnover of the business in order to understand how many people should be on his staff. Those who have chosen UTII or a patent should especially pay attention to the quantity.

Any hired employee must be registered according to employment contract, and the information must be shared with all funds. Following the rules labor legislation and TC, you can hire workers to help you for the full development of your business. Expansion is always good.

There are several types of tax deductions, and an individual entrepreneur can count on almost any of them. Read the article to find out what the conditions are and how to obtain them.

Can an individual entrepreneur receive a tax deduction (hereinafter referred to as TD)? In practice, the topic of NV for individual entrepreneurs has always raised many questions. In letter No. 03-04-03/66945 dated November 19, 2015, the Ministry of Finance even provided clarification on this issue. According to the ministry's response, individual entrepreneurs, like all individuals, are entitled to tax benefits if they receive income taxed at a 13% rate. And this right has nothing to do with the chosen taxation system. However, this thesis needs clarification.

Conditions for an entrepreneur to obtain the right to a tax deduction

To obtain an IC, in any case, it is necessary that the entrepreneur receive income subject to 13% personal income tax as an individual. Individual entrepreneurs operating under the following taxation systems are not required to pay personal income tax:

• UTII;
• patent SN.

Therefore, in its own way entrepreneurial activity they cannot receive NV. In this case, it is possible to provide a tax preference only if the citizen combines entrepreneurship and activity as an employee for whom the employer pays personal income tax.

Property tax deduction

Can an individual entrepreneur receive a property deduction? Yes - if he acquired property for personal purposes or built it using income subject to personal income tax.

Benefits are provided in the following cases:

• purchase or sale of an object;
• construction of residential premises for personal use;
• redemption of certain property by the state or local (municipal) authorities from a citizen or individual.

A property deduction for individual entrepreneurs is not provided for the sale of residential real estate owned for more than 3 years, since the obligation to pay tax is not established. Exception: sale of commercial real estate. Regardless of the period of ownership, the owner is obliged to file a declaration and pay tax; In this case, a property deduction for individual entrepreneurs can also be provided.

When purchasing an apartment or other housing, the owner can return part of the money spent (13% of the cost), if personal income tax is paid correctly.

Can an individual entrepreneur return a tax deduction? Subject to the above conditions: if there is income subject to personal income tax, or the entrepreneur is on the general taxation system. If the entrepreneur does not fall under these conditions, his spouse can exercise this right.

Social deductions

To receive such an IC, you will need to confirm that the individual entrepreneur has incurred the following expenses:

• for charity; here it is necessary to pay attention that the amount spent on good purposes cannot exceed a quarter of the annual income;
• for the education of the citizen himself or his children;
• for treatment of a citizen, his children, parents or spouse;
• contributions to pension funds outside the state system;
• contributions to the funded part of the pension made at the initiative of a citizen.

The basic rule continues to apply in this case. The dimensions of the NV are established by law, taking into account the conditions important for their determination.

Professional tax deduction

The professional tax deduction for individual entrepreneurs is provided only to individual entrepreneurs who are subject to the general taxation system. This is the only type of IC provided in connection with the implementation of entrepreneurship.

There are two types of NVGs:

• in the amount of expenses incurred in connection with the implementation of the business;
• in a fixed amount - 20% of annual income.

In the first case, it is necessary to confirm the expenses, justify their connection with entrepreneurship (types of expenses are given in Art. 252 - 255 Tax Code of the Russian Federation). In the second case, no documentary evidence is required. The citizen himself has the right to determine the type of preference.

Decor

How to get a tax deduction for an individual entrepreneur? To obtain a property NV, you must provide a whole package of documents: passport, INN, 2-NDFL certificate, taxpayer registration certificate, extract from the Unified State Register of Individual Entrepreneurs, an agreement under which ownership rights are transferred (purchase and sale), an act of acceptance and transfer of the object, confirmation of expenses, Declaration 3-NDFL.

To obtain a professional IC, an application is not required; you will only need to fill out the 3-NDFL declaration and submit reports justifying the expenses incurred (if the appropriate IC is selected).

To receive social benefits, you will need similar documents (declaration, reliable evidence of expenses - contracts, agreements, receipts, etc.).

After registering an individual entrepreneur with the tax office, you not only receive the right to conduct business, i.e. engage in entrepreneurial activity, but also have responsibilities, the most important of which are submitting reports and paying insurance premiums for yourself. In addition to these key responsibilities of each individual entrepreneur, there are a number of nuances that you should know about so as not to run into fines in the first month of your official activity. Especially for this article, we have selected seven important issues that an IT freelancer needs to solve immediately after state registration.

And for those who have opened an LLC, we have prepared: 10 things that must be done after registering an LLC

1. Choose the right tax system

If, when registering as an individual entrepreneur, you did not submit notifications about the transition to simplified system taxation, then you need to decide on the taxation system within ICS time after the registration date.

The taxation system is the procedure for calculating and paying taxes. Each system has its own rate and tax base, but the main thing is that the amount of tax payable differs significantly. One of these illustrative examples is in the article “How much does a programmer earn in Moscow according to the Federal Tax Service.”

There are five taxation systems in total, but one of them (Unified Agricultural Tax) is intended only for agricultural producers. You can choose between the main one (OSNO) and special systems (USN, UTII, PSN). In principle, calculating the tax burden is an accounting topic, so if you know a competent specialist, then it makes sense to contact him.

• for OSNO you have to pay 13% of the difference between income and expenses plus VAT;
• at USN Income the tax will be 6% of income (in some regions the rate can reach 1%);
• under the simplified tax system Income minus expenses - from 5% to 15% of the difference between income and expenses (in some regions the rate can reach up to 1%);
• the cost of the patent is given by the Federal Tax Service calculator;
• calculating UTII is a little more complicated, but it can really be done on its own.

If you don’t want to delve into the calculations, but you can’t get to an accountant, we recommend that you apply for the simplified tax system Income, because This is the most common tax system. Plus, it is the simplest system in terms of reporting with a fairly low tax burden. It can also be combined with any other systems except OSNO.

Why is it important: special (aka preferential) tax regimes make it possible to reduce payments to the budget to a minimum. This right is enshrined in Article 21 of the Tax Code of the Russian Federation. But if you yourself do not submit an application to switch to the simplified tax system, UTII, PSN, then no one will persuade you. By default, you will have to work on a common system (OSNO). It is not advisable to forget about the reporting deadlines of your system; tax authorities will very quickly block the current account of an individual entrepreneur for failure to submit a declaration.

Another reason to submit tax reports on time is the risk of receiving a payment from the Pension Fund in the amount of 154,852 rubles. The logic is this: since you have not reported your income to the Federal Tax Service, then its size is simply immodest. This means that contributions will be calculated at the maximum (8 minimum wage * 26% * 12). This is not a fine, the money will go to your pension account and will be taken into account when calculating your pension (if everything has not changed again by then), but still the surprise is not the most pleasant.

2. Take advantage of tax holidays

If you register as an individual entrepreneur for the first time after the adoption of the regional law on tax holidays, you can qualify for zero tax rate in simplified taxation system and PSN modes. You can avoid paying taxes for a maximum of two years. Specific types of activities for which tax holidays are established are determined by regional law.

In Moscow, individual entrepreneurs-developers are not entitled to tax holidays, but if your activity is related to scientific research and development, then in most regions, including Moscow, you can get a zero tax rate.

Tax holidays in detail, as well as the basis of most regional laws, can be found here.

Why is it important: If there is an opportunity to find yourself in a tax haven for some time, why not take advantage of it? In addition, on PSN, in principle, there is no way to reduce the cost of a patent by the amount of contributions. And during the tax holiday, an individual entrepreneur’s patent will not cost you anything.

3. Know and pay your own insurance premiums

Insurance premiums are payments that every entrepreneur is obliged to make for himself Pension Fund(PFR) and the mandatory fund health insurance(MHIF). Starting from the new year, the Federal Tax Service will collect contributions, because... According to the authorities, the funds themselves do a poor job of collecting payments in their favor.

The minimum contribution amount changes every year. In 2016, this is about 23 thousand rubles plus 1% on income over 300 thousand. If you were registered as an individual entrepreneur less than a year, then the amount is recalculated accordingly. You must pay your own contributions the entire time you are registered as an entrepreneur. Justifications and arguments of the form:

• I don’t conduct any real activities;
• What kind of business is there, only losses;
• The employer pays my contributions according to my work book;
• I’m actually retired already, etc.

funds are not accepted for consideration.

You can avoid paying contributions for yourself if the individual entrepreneur has been drafted into the army or he is caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, or elderly people over 80 years old. But even in these cases, the accrual of contributions does not automatically stop; you must first submit documents that real business you are not studying.

So it’s not worth opening an individual entrepreneur just like that, with the expectation that it might come in handy someday. If you nevertheless registered as an individual entrepreneur, but are now in downtime, then it is cheaper to deregister (the state fee is only 160 rubles), and, if necessary, register again. The number of approaches to the reception desk is not limited.

Why is it important: contributions will still be collected from you, even if you close the individual entrepreneur. Plus, a fine of 20% to 40% of the unpaid amount and penalties will be charged. In addition, by not paying your contributions on time, you deprive yourself of the opportunity to immediately reduce the accrued tax by this amount.

An example of reducing payments under the simplified tax system for insurance premiums

An individual entrepreneur without employees using the simplified tax system earned 1 million rubles in income for 2016. He had no business expenses (but even if he had, no expenses are taken into account for the simplified tax system for income).

Tax amount 1,000,000 * 6% = 60,000 rubles. Individual entrepreneurs' insurance premiums for themselves amounted to 30,153.33 rubles, based on:

• contributions to the Pension Fund - (6,204 * 12 * 26%) + ((1,000,000 - 300,000) * 1%) = (19,356.48 + 7,000) = 26,356.48 rubles.
• contributions to the Compulsory Medical Insurance Fund - 3,796.85 rubles based on (6,204 * 12 * 5.1%) at any level of income.

The entrepreneur took advantage of the right to reduce advance payments for the single tax on the simplified tax system at the expense of paid insurance premiums, so he paid them quarterly (*).

Let's calculate the total amount that went to the budget in the form of tax: 60,000 - 30,153.33 rubles (the amount of insurance premiums paid by which the tax can be reduced) = 29,846.67 rubles. As a result, his entire tax burden, including insurance premiums, is equal to 60,000 rubles. The net income from the business of an individual entrepreneur is 1,000,000 - 60,000 = 940,000 rubles.

(*) If you pay contributions in a lump sum at the end of the year, you will first have to pay the full tax amount of 60,000 rubles, and then submit an application to the Federal Tax Service for a refund or offset of the overpaid tax. Therefore, it is better to pay contributions in installments every quarter and immediately reduce quarterly advance payments under the simplified tax system. The result will be the same, but in the first case there will be more trouble.

4. Submit notice of commencement of activity

Few people know this, but before you start providing computer and communications equipment repair services ( OKVED codes 95.11 and 95.12), individual entrepreneurs must submit a notification to the local branch of Rospotrebnadzor about the start of business activities.

This is done in order to include you in the Rospotrebnadzor inspection plan, although they promise not to check you for the first three years after registration of an individual entrepreneur. But if a client complains about you, dissatisfied with the quality of services, then the inspection will be unscheduled. By the way, from January 1, 2017, Rospotrebnadzor will come with an inspection only if the client provides evidence that he has already tried to hold you accountable. Apparently, the department is already tired of checking the reality of all consumer complaints.

Why is it important: If you do not submit a notification, you can receive a fine of 3 to 5 thousand rubles. The mere indication of OKVED codes 95.11 and 95.12 when registering an individual entrepreneur does not oblige you to report anything. You only need to submit a notice if you actually plan to start repairing computers and communications equipment.

5. Open a current account

You can work without a current account if your clients are individuals who pay in cash, and you enter into agreements with other individual entrepreneurs and LLCs for amounts not exceeding 100 thousand rubles. This is the limit that the Central Bank has set for cash payments between commercial entities.

It is quite easy to exceed it, because this is not a one-time payment, but the amount of settlements throughout the entire term of the contract. For example, you entered into a lease agreement for a year, the rent is 15 thousand rubles per month. The total amount of payments under the agreement will be 180 thousand rubles, which means that rent payment is allowed only by bank transfer.

Non-cash payments are, in principle, convenient, not only because they increase the number of payment methods, but also allow the consumer to pay you with a credit card when he has no other free money. Payments with electronic money can be legalized by creating a corporate wallet for individual entrepreneurs.

Why is it important: For violating the cash payment limit, an individual entrepreneur is subject to a fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation (from 4 to 5 thousand rubles). And we talked about why you shouldn’t accept payments to your personal card in the article 5 reasons not to use your personal account in freelancing.

6. Register as an insurer

If you use hired labor, you must register as an insurer in a timely manner. Moreover, the type of contract with the employee - labor or civil law - does not matter. Even if you enter into a one-time short-term contract for the performance of some services or work with an ordinary individual, you become the insured. That is, in addition to paying remuneration to the contractor, they are required to pay insurance premiums for him at their own expense, withhold and transfer personal income tax to the budget and submit reports.

The obligations of the policyholder to submit all kinds of reports on employees or performers are very depressing - there is really a lot of it, and it is complex. And since 2017, the main functions of administering contributions were transferred to the Federal Tax Service, nevertheless leaving some reporting for the Pension Fund and the Social Insurance Fund.

Why is it important: The deadline for registering individuals as insurers with the Pension Fund of the Russian Federation and the Social Insurance Fund is 30 days from the date of conclusion of the first employment or civil law contract. If you violate the deadline or do not register at all, the Pension Fund will fine you from 5 to 10 thousand, and social insurance - from 5 to 20 thousand rubles. Since 2017, the procedure for registering with the Social Insurance Fund remains the same, and instead of the Pension Fund of the Russian Federation, the application of an individual entrepreneur must be submitted to any tax authority.

7. Obtain a license if your type of activity is licensed

A license is permission to engage in a certain type of activity. In the IT sphere, Law No. 99-FZ dated May 4, 2011 classifies the following areas as licensed:

• Development, production, distribution of encryption tools, information systems and telecommunication systems, performance of work, provision of services, maintenance in this area, with the exception of the own needs of an organization or individual entrepreneur;
• Development, production, sales and acquisition for the purpose of selling special technical means, intended for secretly obtaining information;
• Activities to identify electronic devices intended for secretly obtaining information, with the exception of the own needs of the organization or individual entrepreneur;
• Development and production of security equipment, activities for the technical protection of confidential information.

Licenses are issued by the FSB; advice on licensing issues can be obtained.

Why is it important: for activities without a license or in violation of its terms, an administrative fine may be collected under Article 14.1 of the Code of Administrative Offenses of the Russian Federation (for individual entrepreneurs, the amount is from 3 to 5 thousand rubles); confiscation of manufactured products, production tools and raw materials is also allowed. If, as a result of such activity, large damage is caused or large-scale income is received, then criminal liability is possible.

Criminal Code of the Russian Federation, Article 171. Illegal entrepreneurship

1. Carrying out business activities without registration or without a license in cases where such a license is required, if this act caused large damage to citizens, organizations or the state or is associated with the extraction of income on a large scale, is punishable by a fine of up to three hundred thousand rubles or in the amount wages or other income of the convicted person for a period of up to two years, or compulsory work for a period of up to four hundred eighty hours, or arrest for a period of up to six months.

2. The same act:

a) committed by an organized group;

b) associated with the extraction of income on an especially large scale, -

is punishable by a fine in the amount from one hundred thousand to five hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of one to three years, or forced labor for a term of up to five years, or imprisonment for a term of up to five years with a fine in the amount of up to eighty thousand rubles or in the amount of wages or other income of the convicted person for a period of up to six months, or without it.

Finally, a brief overview of what not to do with IP:

1. An individual entrepreneur cannot be sold entirely as a business. An entrepreneur can sell property, remaining goods, raw materials, supplies, etc. The buyer, if he intends to continue to conduct business, must be registered as an individual entrepreneur or LLC. Documents containing the name of the entrepreneur-seller (licenses, permits, approvals, contracts, etc.) will have to be re-registered to the new owner, and this is not always easy.
2. IP cannot be renamed. Changes in the name of the individual entrepreneur are allowed only if the passport details of the individual have changed. For example, when changing your surname during marriage. But you can’t just call yourself by a different name or come up with a sonorous nickname/name. You can register a trademark or service mark to use in advertising, but official documents The individual entrepreneur will still appear under full name individual.
3. You cannot register two or more individual entrepreneurs at the same time. Registration of an entrepreneur is carried out using his individual tax identification number, which does not change throughout his life, regardless of the change of name. If you active entrepreneur, the tax authorities will immediately see this, so they will refuse to open a new individual entrepreneur. If you want to have several unrelated businesses, register companies, you just need to stop at the number 10, after which the founder is recognized as a mass one.
4. IP cannot be transferred or leased. This is equivalent to renting a passport or work book. There are such offers on the Internet, and they try to convince that everything is within the law: they will show copies or originals of the individual entrepreneur’s registration certificate, issue a power of attorney and even sign an agreement on joint activities. But such an agreement has the right to be concluded by commercial entities, not individuals, so it has no legal force. Everything you earn will belong to the “lessor”; you can only try to prove something through the court.

If you are not an individual entrepreneur yet, but are actively thinking about it, read our complete instructions for registering an individual entrepreneur with all life hacks. We are also ready to advise you free of charge on your choice

If you have decided to open your own business and have settled on a form of ownership such as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, but on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

Once you have decided on your business and your choice has fallen on an individual entrepreneur rather than an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.

We will discuss the general cost estimate at the end of the article.

In fact, you have several options for your actions:

• Registration of individual entrepreneurs via the Internet - for this you can use the official tax service or carry out this operation through the State Services website.
• Personally submit an application to the tax office.
• Use the services of an online service or entrust this matter to lawyers.
• Another option is to register an individual entrepreneur through the MFC of your area.

Let us immediately note that when registering an entrepreneur, unlike an LLC, you will need to indicate the address according to your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let’s note a couple more nuances, or as they say Lifehack:

• When registering, you will need to pay a state fee of 800 rubles, but you don’t have to pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase time and add unnecessary steps when opening an entrepreneur.
• If you don't have a TIN, then you can first submit it to the tax office Required documents to receive it, and register with this number, but this will increase the time frame. However, when registering as an individual entrepreneur, you will automatically be assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open an individual entrepreneur yourself - step-by-step instructions 2017

Step 1. Selecting a tax system

Before answering the question of how to register an individual entrepreneur, you need to first decide on the tax system that you will apply.

Making the right choice can both simplify your accounting and reduce your tax costs. An optimal and rational choice of tax system will allow you to make more profit from your business.

On this moment there are only 5 types tax systems, used in Russia:

• – a general system that is suitable for all types of activities, essentially the most difficult to maintain and burdened the largest number taxes.
• - the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It’s somewhat more complicated, but if there are confirmed expenses, this is “income reduced by the amount of expenses.” In this case, the rate ranges from 5 to 15% depending on the region. However, this type of taxation has limitations.
• – a single tax on imputed income is also a special tax. a regime, the peculiarity of which is that taxes are calculated on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to apply until 2018.
• – refers to special modes. Activities are carried out on the basis of an acquired patent, and, as with UTII, the level of income does not affect the taxes paid.
• – agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically operate on OSNO. The transition to the simplified tax system or unified agricultural tax is best carried out together with the submission of documents for opening an individual entrepreneur; this is done on the basis of an application for transition to the simplified tax system. In addition, to submit this application you have 30 days from the date of registration with the Federal Tax Service. Otherwise, it will be possible to switch to the simplified tax system only from next year.

STEP 2. Selecting OKVED codes

You have probably already decided on the type of your activity; OKVED codes are used to describe it; they are mandatory and will be indicated both during registration and when generating reports to the tax office.

First, you need to decide on your main activity, its code will be the main one, then you should select additional codes for those types of activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application to open an individual entrepreneur

The next step you will need to fill out an application on form P21001, detailed instructions, analyzed with an example and a form, you can download from our website.

It is worth noting important detail, when submitting an application:

• If you submit it in person, then it is signed only in the presence of the Federal Tax Service employee to whom you provide the document.
• If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of state duty

The next stage, before registering an individual entrepreneur with the tax office, is paying the state duty, which currently amounts to 800 rubles.

Payment can be made in two ways, depending on which one you prefer:

• Pay the receipt at Sberbank or any other credit institution that makes this payment.
• Pay on the Federal Tax Service website.

STEP 5. Transition to a simplified taxation system

Please note once again that when registering, the entrepreneur will automatically apply common system(OSNO).

The transition to simplified taxation (USN) is carried out upon the corresponding application:

• It can also be submitted within 30 days, starting from the date of registration. Otherwise, the transition to the simplified tax system can be carried out starting next year, and the application must be submitted from October 1 to December 31.
• The transition to UTII is carried out through an application for organizations and for. This can be done within 5 days after the start of activities in accordance with the taxation system.
• The transition to the Unified Agricultural Tax is carried out according to. This can only be done once a year.
• must be provided 10 working days before using this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an individual entrepreneur:

1. Statement on state registration as an entrepreneur (form P21001) - provided in one copy. There is no need to stitch when submitting in person. Only “sheet B” is printed in 2 copies; it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
2. A copy of all pages of the passport.
3. Receipt of paid state duty (800 rubles).
4. When switching to a simplified version, a corresponding application is attached.
5. A copy of the Taxpayer Identification Number (TIN), if this number does not exist, it will be automatically assigned.

The tax office to which you will provide the documents should clarify whether it is necessary to staple the application in form P21001 and copies of the passport pages. Some tax authorities require this, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be given a date to receive the certificates. Since 2016, registration deadlines have been 3 working days, previously this period was 5 days. Next you will need to obtain certificates. You will not need to carry out any other actions at the tax office.

STEP 7. Receiving documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

1. – evidence that you are an individual entrepreneur.
2. Extract from the Unified State Register of Individual Entrepreneurs on 4 pages (extract from the unified state register of individual entrepreneurs).
3. Notification that you as an individual. persons are registered with the tax authorities.
4. Statistics codes from Rosstat will be required later in the work.
5. Notification of registration as a payer of insurance contributions to the Pension Fund of the Russian Federation. On this code you will make annual payments to the individual entrepreneur for yourself (fixed payments).

STEP 8. Registration of individual entrepreneurs in funds

If you are going to carry out activities independently, without hiring employees, then you can skip this point, but if you have at least 1 employee, then you will need to do this, read more about this in our article. Please note that if you miss the deadlines established by law, you may be fined.

Actions after registration

Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.

Usage cash register(abbreviated KKM or KKT):

• When providing services to the public (individuals), regardless of the taxation system, you can use strict reporting forms (SSR) instead of cash register equipment. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, but if you make payments to organizations, then you will not be able to do without a cash register. It is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
• When working on a patent or UTII, the use of cash register is also not necessary, and instead of a cash register receipt, a BSO, receipt or sales receipt can be issued.
• Notaries and lawyers are allowed to work without using a cash register.
• Also, in any taxation system there is a certain list of activities in which cash registers may not be used.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible or advisable. .

Checking account

Maintaining accounting IP

Finally, you will need to decide on . After all, you can conduct it personally, invite a visiting accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Table of expenses when registering an individual entrepreneur

Name	Sum	Note
State duty	800 rub.	Necessarily
Registration of a current account	0-2000 rub.	Not required, but most often registration is free
Making a seal	650-1200 rub.	Not necessary. The price depends mainly on the printing equipment
Legal services for starting an entrepreneur	1000-5000 rub.	If you decide to seek the help of lawyers rather than do everything yourself
Notarial services	1000 rub.	Certification of an application for registration of an entrepreneur, if submitted through a representative
Total	From 800 to 8200 rub.	Depending on your actions

Possible reasons for refusal of registration

There are cases when tax authorities may refuse to register as an individual entrepreneur:

• The presence of typos in documents and the provision of incorrect data.
• Not the entire list of required documents was provided.
• The documents were provided on the wrong date tax authority.
• A ban on conducting business activities was imposed on an individual and its period has not yet expired.
• Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

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

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

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

Step 1: Choose a tax system

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

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

Step 2: Determine your type of activity according to OKVED

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

Step 3: Prepare documents for registering an individual entrepreneur with the tax office

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

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

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

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

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

Step 5: Receiving documents on registration as an individual entrepreneur

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

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

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

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

What to do after registering an individual entrepreneur

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