The most common reason tax authorities’ refusal to register a new individual entrepreneur – incorrectly filled out or incomplete. But there are also more compelling reasons for refusal that cannot be overcome simply by copying the data onto a blank form. A novice businessman, before starting his own business, should find out whether he is one of those who, for some reason, cannot register an individual entrepreneur.

According to the legislation of the Russian Federation, any capable citizen has the right to become an individual entrepreneur. From the point of view of civil legal relations, legal capacity begins from the moment of majority (from the age of 18 years), and can also appear ahead of schedule for the following reasons:

1. who has entered into a legal marriage is considered fully capable. Age that gives the right to register family relationships, - 16 years.
2. The emancipation of a citizen also occurs from the age of sixteen, if the minor works employment contract with the permission of your legal representative.
3. The notarized consent of the parents of a minor allows him to engage in entrepreneurial activity from the age of 14. In this case, the parents assume financial responsibility for the work of their offspring as an individual entrepreneur.

With the onset of their eighteenth birthday, persons with limited legal capacity can also register their business if the guardian gives permission to do so.

Does this mean that anyone can become a businessman? The legislation states that there are a number of persons who cannot register as individual entrepreneurs: in some cases, the right of citizens to conduct entrepreneurial activity limited.

Who cannot register as an individual entrepreneur and why?

Law No. 129-FZ « About state registration legal entities and individual entrepreneurs" dated August 8, 2001, provides for a ban on registration of individual entrepreneurs, which concerns, first of all, those individuals who have previously received the status of an entrepreneur.

Re-registration

The first of these restrictions: a citizen who is already registered as an individual entrepreneur cannot submit documents to register a new business in the same status. The possibility of re-registration of an existing individual entrepreneur is excluded, since his data is recorded and then checked against the database of the state register of individual entrepreneurs, uniform for all regions (USRIP).

All necessary changes in types of activity, personal and passport data are made in the prescribed manner to current documents. Either this is done by closing the old one and opening a new one - the law does not prohibit voluntarily stopping business activities by deregistration, and then re-submitting documents for registration at any time.

Restrictions imposed by court

List of reasons for persons who cannot register an individual entrepreneur in court , contains inst. 22.1, clause 4 of Federal Law No. 129.

A potential businessman is denied registration of an individual entrepreneur if during the review of documents the following unpleasant facts are revealed:

• the applicant is deprived of the right to engage in business by a court decision;
• the applicant, being an entrepreneur, was forced to stop his activities by a court verdict, and from that moment 1 year has not yet passed;
• individual in the status of an individual entrepreneur less than a year ago, he was declared bankrupt as an insolvent debtor unable to pay his creditors.

These obstacles are temporary and are canceled upon expiration of the applicant's sentence.

Restrictions on types of activities when registering an individual entrepreneur

An individual entrepreneur is a business unit that is limited in the choice of activities. An entrepreneur has the right to engage in not any business, but only that which is permitted to him as individual subject small business. So, for example, he can open a cafe, but he has the right to sell strong drinks in this cafe only as a legal entity. In this case, the very intention to sell alcohol is a direct obstacle to registering an individual entrepreneur.

Types of activities closed to individual entrepreneurs

When choosing an individual entrepreneur as a form of business activity, you should remember that there are types of services and goods, the production and sale of which is not available to entrepreneurs without forming a legal entity. The list of areas closed to them includes:

• trade and production of alcohol;
• everything related to the development, construction, maintenance, disposal and sale of aviation and military equipment, weapons, ammunition, explosives, pyrotechnics;
• Private security companies;
• services for foreign employment of citizens;
• work of investment funds, mutual funds and non-state pension funds;
• production and sale of medicines and narcotic drugs;
• air transportation;
• space industry.

If one of these areas falls into the sphere of interests of a future businessman, it will be impossible to register an individual entrepreneur with the listed types of activities or to add them to the list later.

Registration of individual entrepreneurs and the Criminal Code

When registering an individual entrepreneur, there are a number of restrictions that apply to persons who fall under the sanctions of the Criminal Code. This is a conviction and criminal prosecution under the following articles:

• Art. 105 – 125 – crimes against health and life (intentional murder, causing death by negligence, harm to health, beatings, threats and other criminal offenses);
• Art. 126 – 127 (kidnapping, human trafficking);
• Art. 131 – 135 (actions related to sexual violence and coercion, also in relation to minors);
• Art. 150 – 157 (criminal actions against children and disabled parents);
• Art. 228 – 233 (participation in illegal drug trafficking);
• Art. 234 – 248 (illegal engagement in activities that pose a danger to the life and health of the population);
• Art. 239 – 245 (crimes against morality);
• Art. 275 – 284 (state crimes, extremism);
• Art. 205 – 227 (terrorism, illegal arms trafficking, violation of public safety).

Restrictions on registration of individual entrepreneurs by applicants with a criminal record or past, with the exception of cases of complete rehabilitation, consist of a ban on engaging in certain types of activities. These include:

• organization of youth and children's camps;
• any types of preschool, school and additional education for children;
• all types of vocational training and preparation of applicants for them;
• activities of medical and sanatorium institutions, medical practice;
• social services;
• any activity in the field of arts and entertainment;
• work of cultural and sports institutions.

If the application for registration of an individual entrepreneur contains OKVED codes corresponding to the listed types of activities, the tax inspectorate makes a request to the Ministry of Internal Affairs about the absence of a criminal record of the potential businessman.

Registration of an individual entrepreneur takes place in tax office. Like any other legally significant action, it is accompanied by the issuance of an official document. For a long time This document was a certificate of registration of individual entrepreneurs, but since 2017 it has ceased to be issued.

In this article we will look at several important issues:

• why the Federal Tax Service no longer issues a certificate of state registration of individual entrepreneurs;
• what document now replaces the individual entrepreneur certificate;
• whether a certificate of registration of individual entrepreneurs issued before 2017 has legal force.

Why did they stop issuing certificates?

The certificate of state registration of individual entrepreneurs was issued on a secure printed form with an official seal. This led to additional expenses for the Federal Tax Service, which, of course, were covered from the budget. In addition, secure forms required special conditions storage and control of their issuance, which delayed the registration procedure for individual entrepreneurs.

In the Order of the Federal Tax Service of Russia dated September 12, 2016 N ММВ-7-14/481, the main reason for refusing to issue and IP is called increased efficiency electronic interaction all interested parties.

In addition, many state registers of the Russian Federation are now stored and maintained in in electronic format. To conduct a transaction or other legally significant action, you must obtain a current extract from the relevant register.

For example, a request for a fresh extract from the Unified State Register of Individual Entrepreneurs (Unified State Register of Individual Entrepreneurs) is required condition during the verification of the counterparty. Obtaining current information from the register allows you to verify that the individual entrepreneur certificate presented by the transaction partner is not fake.

A similar procedure has been in effect in the real estate sector for two years now. Instead of a certificate of registration of rights to real estate, an extract from the Unified State Register of Real Estate is issued, which confirms the rights and obligations of the owner.

Transition to electronic document management

After the certificate of state registration of individual entrepreneurs on a secure form was no longer issued, it was replaced by a USRIP registration sheet on plain paper. Another name for this document is form P60009.

The USRIP entry sheet does not replace an extract from the register and includes only the most necessary information. In essence, this is simply confirmation of the fact of registration of an individual entrepreneur and nothing more.

Paper documents on opening an individual entrepreneur in mandatory were issued to applicants until April 28, 2018. But after the inclusion in the law “On State Registration of Legal Entities and Individual Entrepreneurs”, the Unified State Register of Entrepreneurs record sheet is issued in electronic form.

That is, after successful registration of an individual entrepreneur, a letter from the registration inspection is sent to the applicant’s e-mail. You no longer need to visit the Federal Tax Service to pick up paper documents. However, if an entrepreneur wants to have, in addition to electronic version, also a document on paper, you need to submit a corresponding request to the inspectorate.

The request form for issuing a paper sheet of the Unified State Register of Entrepreneurs has not been officially established. We recommend that applicants in this matter be guided by letter dated May 21, 2018 No. 15-18/04830з@ Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow. In this letter, the tax office offered to obtain a Unified State Register of Legal Entities for organizations. Similarly, you can prepare a request for individual entrepreneurs.

The transition to electronic document management made it possible to reduce the time required for registering an individual entrepreneur through the MFC. Previously, transferring paper documents from the tax office to the multifunctional center required additional time. As a result, instead of three working days, the procedure was delayed to seven days.

Now it doesn’t matter where you submitted the documents - to the MFC or to the tax authority. In both cases, a response must be sent to the applicant electronically on the fourth working day after submission.

Differences between the individual entrepreneur certificate and the USRIP entry sheet

To understand that the individual entrepreneur registration certificate is practically no different from the USRIP entry sheet, it is enough to compare them visually.

Certificate of individual entrepreneur (sample 2016)

As you can see, both documents have approximately the same content:

• confirmation of the fact that an entry has been made in the register indicating that an individual has received the status of an individual entrepreneur;
• the main state registration number is assigned (OGRNIP certificate);
• the date of entry into the Unified State Register of Individual Entrepreneurs and the details of the tax office where the individual entrepreneur is registered is indicated;
• signature and full name are affixed official Inspectorate of the Federal Tax Service.

Legal validity of the individual entrepreneur registration certificate

The individual entrepreneur certificate, which was issued before 2017 on a secure printing form, is still a legally significant document. There is no need to change it.

At the same time, counterparties of an individual entrepreneur registered after 2017 have a question about documenting transactions based on the Unified State Register of Entrepreneurs record sheet.

Thus, in the letter of the Ministry of Finance of Russia dated April 27, 2017 N 03-07-09/25676, the issue of filling out an invoice was considered, in which it is necessary to indicate the number of the certificate of state registration of individual entrepreneurs. What to do in a situation where there is no evidence as such, but only a recording sheet?

From the department’s response it follows that these are two equivalent documents that contain the same information:

• date of entry into the register;
• issuing authority;
• main state registration number (OGRNIP).

The only additional details of the certificate are the series and number of the secure form. Thus, for entrepreneurs registered before 2017, the details of the certificate are entered into the invoice, and for the rest - the number and date of the entry sheet.

Let's summarize:

1. Until 2017, individual entrepreneurs were issued a certificate of state registration of individual entrepreneurs on a secure form with an identification series and number. All issued certificates continue to be valid and have legal force.
2. Since 2017, the fact of registration of an entrepreneur has been confirmed by another document - the Unified State Register of Entrepreneurs (USRIP) entry sheet in form P60009.
3. From April 28, 2018, the USRIP entry sheet is issued to the applicant in electronic form. If you wish to receive a paper document, you must submit a request to the tax office where the registration took place.
4. When documenting transactions involving individual entrepreneurs, you can indicate both the details of the certificate and the details of the record sheet.

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. Only such an agreement has the right to conclude commercial entities, and not an individual, therefore 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

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 find out if 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 or 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.

Wanting to start his own business and engage in entrepreneurial activity, the founder of a small or medium-sized business is faced with the inevitable procedure of documenting his company. Complete and detailed information on how to register an individual entrepreneur, what papers to prepare and where to submit, is absolutely necessary for correct and timely registration.

According to the law Russian Federation, individual entrepreneurship (IP) is called this type economic activity, the subject of which is an individual. The staff of his company may consist of one person (founder and manager) or include several employees.

Preparatory stage: once again weigh the pros and cons

The decision to register is a responsible step. After its implementation, the entrepreneur will not be able to “reverse”, since at this moment it begins economic activity. By this time, the founder of the company is obliged to make a list of his economic goals, develop a strategy for future activities, that is, have a real business plan in hand. In the process of collecting information on how to correctly register an individual entrepreneur, as well as when studying various legal aspects of all activities, an entrepreneur should pay attention to his responsibility to the state. It consists of timely submission of reports, mandatory deduction of certain amounts to the budget and payment of taxes.

Is it worth registering as an individual entrepreneur?

It is no secret that many entrepreneurs may try to run their business in the so-called shadow sector. This means that they do not have any permits to carry out their activities, do not reflect the income they receive in any way and do not pay taxes. The reason is the fear of having to collect a package of documents and interact with government agencies, as well as the desire to reduce their expenses.

In contrast to dubious savings, several arguments can be made in favor of a legitimate business:

• The entire period during which a person is engaged in entrepreneurial activity is taken into account when calculating the pension period.
• There is no need to hide from representatives of the law or conceal your source of income.
• The procedure for obtaining visas to some countries may be simplified.
• The range of opportunities and business contacts is significantly increasing, since many company owners prefer to cooperate only with individual entrepreneurs or legal entities.
• It becomes possible to make non-cash payments.

Thus, we can conclude that any growth and development of a company involves searching for information on how to register an individual entrepreneur independently or through the mediation of special companies.

How are intermediaries useful?

In the case when the future entrepreneur is well versed in the bureaucratic intricacies of domestic legislation and is able to understand numerous certificates, statements and reports, he may well begin to formalize his activities himself.

For the rest, those who have no idea how to register an individual entrepreneur on their own, the services of intermediary organizations are available.

Their staff will be happy to help you collect Required documents, make a stamp, open a bank account, and also tell you which government agency you should contact at what stage.

Of course, their work requires appropriate payment.

How to register an individual entrepreneur: step-by-step instructions in general terms

Knowledge of the procedure for registering an individual entrepreneur and the sequence of actions is necessary for both categories of citizens: those who carry out the procedure themselves, and those who turn to intermediaries.

All actions can be divided into several stages:

Today, there are several taxation options for individual entrepreneurs. You should decide on the choice of system before registering an individual entrepreneur.

The differences between the types are related to the type of activity of the entrepreneur and the amount of his planned profit.

Types of taxation and their characteristics: general system

This is the name given to the system that is used by default. That is, it comes into force when no other is selected. Its main condition is mandatory control of financial transactions, as well as quarterly reporting (submitted to the tax inspector).

Before registering as an individual entrepreneur and choosing a general system, you should find out that the entrepreneur will have to deduct 20% of the profit (the difference between income and expenses).

Also on the list of mandatory deductions are:

• Property tax. It is paid when the organization owns any equipment, real estate or machinery.
• Value added tax. Its size is 18% of the amount of goods sold or services provided.

The general taxation system is beneficial to those entrepreneurs who conduct wholesale trade, or if their clients are large companies working with VAT.

Simplified system

This type of taxation combines all mandatory deductions into one item. The choice of the amount of future tax is left to the discretion of the entrepreneur himself. He can pay 6% of the amount of income received or from 5 to 15% of the profit.

The reporting period is one year, but tax must be paid quarterly. If an entrepreneur purchases an insurance policy, he can count on a tax reduction of 6%.

Entrepreneurs who raise livestock or grow plants can choose an agricultural tax. This system is similar to a simplified one.

Individual entrepreneur and single tax

Entrepreneurs choose this system most often. It attracts them because the amount of payments is set once and does not change as profits increase or decrease.

However, even before registering an individual entrepreneur, you should study the list of activities for which a single tax can be used.

The amount of deductions depends on the size of the business. It is paid every quarter.

Interestingly, an entrepreneur is not required to use cash machine to record transactions carried out in cash.

Patents and the patent system

Only some entrepreneurs are eligible for taxation under this system. The patent is relevant for companies with a small staff (up to 5 people) and an annual income of up to 60 million rubles.

The use of cash registers is also optional. An entrepreneur does not have to submit reports, he does not need to visit a tax inspector often, he just needs to pay for a patent (valid from one month to a year) and correctly keep records of income in a special book.

Code selection procedure

Each type of business activity corresponds to a specific individual code, which is indicated in the all-Russian classifier.

This document lists all the main industries and areas: food industry, Agriculture, different kinds trade and construction.

By indicating the selected code when registering an individual entrepreneur, the entrepreneur determines which taxation system will be applied to him.

When thinking about how best to register an individual entrepreneur and selecting a code, you should use only the new classification (compiled in 2014). Additionally, the structure of this document may be subject to change, so you should pay close attention to any updates.

What documents will be needed for registration?

The package submitted to the tax office must include:

• Passport or a copy of it if registration is carried out by mail.
• A receipt certifying payment of the state fee.
• A copy of the identification code.
• Application with a request to open an individual entrepreneur (in the case when the package is sent by mail, the application must be certified by a notary).
• A document notifying which taxation system has been chosen by the entrepreneur.

The collected papers are submitted to the tax office branch at the place of registration or sent by mail. One day after receipt, the entrepreneur becomes the owner of a registration certificate, taxpayer identification number and an extract from the unified state register.

After this, information about the individual entrepreneur is automatically sent to the Pension Fund.

Current account and printing

Even before drawing up an agreement with an individual entrepreneur for the purchase or sale of goods, provision of services or other type of cooperation, many companies and firms are interested in the possibility of conducting financial transactions by bank transfer.

Often, the lack of an official account with an individual entrepreneur becomes an obstacle to making the most profitable transactions. Therefore, those entrepreneurs who are determined to receive large contracts and orders immediately after registration apply to Rosstat for OKVED statistics codes.

One day after submitting a receipt for payment for the services of this government agency, copies of the identification code and documents received upon registration with the tax office, the entrepreneur receives the necessary codes in duplicate, as well as a letter certifying registration. Now you can open a current account, which will need to be notified to the tax inspectorate and pension fund.

A stamp, like a bank account, is not a mandatory requirement for individual entrepreneurs. However, with this attribute, the status of the company increases significantly and the possibility of promising cooperation with other organizations appears.

A stamp is also required to fill out work records hired workers. If the head of a small company needs information on how to register an employee as an individual entrepreneur, he should contact Labor Code and other administrative documents.

When hiring the first employee, the entrepreneur will have to comply with several mandatory rules and register as an employer (pension and social insurance funds).

In the future, the hiring procedure will practically not differ from standard employment.

Before planning an expansion of staff, the head of a small business should find out about the existing restrictions:

• Working according to a simplified system, the owner of a company can hire no more than one hundred people.
• For a taxation system that provides for a single tax, the limit is the same (up to one hundred employees).
• Individual entrepreneurs who have paid for the patent can hire up to five workers.

It must be taken into account that we're talking about on the average number of employees. Therefore, if an entrepreneur has two employees and the shift of each of them is half a working day, then the timesheet indicators will be equal to the productivity of one person.

Knowledge of the rules and regulations governing the provisions of the law on how to register an individual entrepreneur for the work of performers and assistants will help to avoid fines and other penalties.