Open IP documents. How much does it cost to register an individual entrepreneur now? Choosing a name for an individual entrepreneur

The procedure for registering an individual entrepreneur is not as complicated as it seems at first glance. Five main steps for registering an individual entrepreneur, relevant for 2017, will help you avoid unnecessary paperwork and help you navigate the tax systems in Russia. These recommendations will help a novice entrepreneur register an individual entrepreneur independently and with minimal financial costs.

Do you need individual entrepreneur registration? Contact professionals: drafting documents on the same day, choosing the optimal taxation scheme and types of activities.

Step 1. Determining the type of business activity according to OKVED

OKVED is an all-Russian classifier of types of economic activity.

In this register, all types of activities are assigned appropriate codes. When preparing documents for registration, it is necessary to indicate codes for all types of activities that the individual entrepreneur will engage in.

The application will indicate one main code, which maximally characterizes the activity of the enterprise, and several additional codes. The legislation does not establish a maximum number of codes used, but it is advisable to limit it to 20 - 30 points.

The choice of activity according to OKVED directly affects contributions to the insurance fund. The insurance rate is calculated depending on the level of risk of the activity. The higher the risk, the higher the premium.

If the type of activity of an enterprise changes over time, all changes must be reported to the tax service. If this is not done in a timely manner, a fine of 5,000 rubles may be imposed on the owner of the individual entrepreneur in accordance with the Code of Administrative Offenses of the Russian Federation.

Step 2. Selecting a tax system when registering an individual entrepreneur

The tax system directly affects the amount of tax paid, the rules and frequency of reporting documentation. Today there are five taxation systems in effect in Russia:

General taxation system

The enterprise is assigned to the general taxation system if another system was not specified when submitting the application. This system is not always beneficial for the entrepreneur. The owner of an individual entrepreneur under this regime will be obliged to maintain full accounting records of the enterprise, generate income, expenditure and business documents. You will also need to pay general taxes:

Income tax.
Property tax.

Simplified taxation system (STS)

This system is popular among novice entrepreneurs. Its advantage is that only one tax is paid, once a quarter. Reporting documents are submitted once a year.

The amount of tax depends on the region in which the individual entrepreneur is registered, the type of activity, income and object of taxation:

Income. Tax rate from 1 to 6%. It is beneficial to use if expenses are less than 60% of income. Most often used in consulting-type individual entrepreneurs.
Income minus expenses. Tax rate from 5 to 15%. It is beneficial to use for large, regular expenses (70-80%), and they must be confirmed by receipts, invoices, and expense documentation. Best used in trading.

The simplified taxation system is used in enterprises with an annual income of more than 15 million rubles. If this threshold is exceeded, the entrepreneur is obliged to switch to another taxation system.

Unified tax on timeless income (UTII)

UTII can be selected only for certain types of business activities. All these types are specified in the Tax Code Russian Federation in section 346.24. Tax accounting.

The advantage of this type of tax is a fixed amount that does not depend on the income received. The tax amount is calculated based on the size of the individual entrepreneur (office area, number of employees, transport).

Patent tax system

This system can only be used by individual entrepreneurs. Like UTII, the patent system is used only for certain types of business. The scope of application of the patent system is disclosed in the Tax Code of the Russian Federation in Article 346.43. General provisions.

The essence of the patent system is to purchase a business patent from 1 month to a year. During this period, the individual entrepreneur does not pay taxes and does not submit reports to the tax office. The cost of a patent is set depending on the potential income of the enterprise.

Enterprises with no more than 15 employees and an annual income of no more than 60 million rubles can use such a system.

Unified Agricultural Tax (USAT)

This tax system is a simplified version of the simplified tax system. Enterprises specializing in agricultural and livestock activities can use this system.

Step 3. Preparation of the documentary basis for the individual entrepreneur registration procedure

For the individual entrepreneur registration process, it is necessary to prepare the following documents:

Notarized copies of passport.
Copy of TIN. If there is no TIN, to obtain it you must write an application, which is attached to the rest of the documents. In this case, the tax office will need more time to complete the registration.
Application for state registration of individual entrepreneurs. If documents are transferred through a representative or sent by mail, the application must be certified.
Receipt for payment of the state fee for registration of individual entrepreneurs. At the moment the duty is 800 rubles. The receipt form can be downloaded and filled out online or paid at the bank. You can also pay the duty online on the website of the Federal Tax Service https://www.nalog.ru/, and after payment print a receipt.
If documents are submitted through a representative, a notarized power of attorney is required.
Application for transition to the desired tax system. If this application is not accepted when submitting documents, then within 30 days after receiving the registration documents of the individual entrepreneur, you must again submit an application to switch to the desired taxation system.

Step 4. Submitting documents to the tax office

Step 5. Receiving documents on registration of individual entrepreneurs

After five days to receive documents, you must come to the tax office with the following documents:

Passport of a citizen of the Russian Federation or power of attorney from a representative to receive documents.
Receipt of receipt of documents by the tax authority.

The inspection or MFC issues a package of documents on registration of individual entrepreneurs:

Certificate of state registration of an individual entrepreneur.
Extract from the State Register of Individual Entrepreneurs (USRIP)
Certificate of tax registration - TIN.

After registering an individual entrepreneur, the tax service reports information to the Pension Fund of the Russian Federation. After this, a notification of registration with the Pension Fund of the Russian Federation is sent to the registration address. If the notification has not been received, you should personally take the package of documents on individual entrepreneur registration to the Pension Fund branch.

Frequently asked questions about registering an individual entrepreneur on your own

Question: Can the tax office refuse to register an individual entrepreneur?

Answer: The tax service may refuse registration based on the legislation of the Russian Federation. Possible reasons to refuse:

Incorrectly completed applications.
Failure to provide required documents.
Indication in the application of activities included in the list of closed for individual entrepreneurs
If a person has already registered an individual entrepreneur. Without its liquidation, a new enterprise cannot be registered.
Prohibition on individual entrepreneurship by court decision
If the previous individual entrepreneur was declared bankrupt less than a year ago.

Question: Is it possible to give an individual entrepreneur a name when registering?

Answer: No. In the Unified State Register of Individual Entrepreneurs, an organization is registered by the last and first name of the owner. However, in accordance with the Civil Code of the Russian Federation, an individual entrepreneur, along with the official name, can use a commercial name to make the enterprise more attractive to the client.

Question: Do I need a seal for an individual entrepreneur?

Answer: According to the law, an individual entrepreneur may not have a seal. However, without having a seal, an individual entrepreneur deprives himself of the right to conduct joint activities with large enterprises where approval of documents with a seal is mandatory.

Question: How to change the tax system?

Answer: An application to change the taxation system must be submitted between October 1 and December 31 to the tax authority at the place of registration of the individual entrepreneur. Starting from the new year, the organization will switch to a different taxation system.

Question: Is it possible to register an individual entrepreneur while having an official job?

Answer: Yes, you can. Official employment does not affect either the registration process or the taxation of individual entrepreneurs. An entrepreneur has the right not to inform his employer about registration. However, it is worth considering that state and municipal employees cannot open an individual entrepreneur.

Question: Is it possible to register an individual entrepreneur using temporary registration?

Answer: Not possible. Registration of an entrepreneur is possible only by registration. However, an individual entrepreneur can conduct its activities in another city.

Question: How to change the registration address of an individual entrepreneur?

Answer: When changing your place of registration, you do not need to notify the tax office. After an official change in passport data, the Federal Migration Service transmits information about this to the tax authorities independently.

Step 4. Submitting documents to the tax office

The prepared documents are submitted to the tax office at the place of registration. In 2016, the procedure for registering an individual entrepreneur and registration lasts 5 working days.

You can also submit documents through the MFC (multifunctional center for public services). Upon receipt of documents for processing, the tax authority issues a receipt for receipt of documents. The receipt is stamped and a day is assigned on which the completed documents can be picked up.

If it is not possible to submit documents in person, they can be sent by letter with a declared value and a description of the attachment.

If you don’t have time, you can prepare documentation through numerous online services on the Internet. You can also pay state fees through them.

Opening own business inevitably involves registration of a legal entity in one of the forms. In addition, you can register as an individual entrepreneur.

This is often a simpler and more attractive route than opening a limited liability company. We will describe this procedure in more detail in this article.

What is needed to open an individual entrepreneur and what has changed recently

What documents are needed

In order to register as an individual entrepreneur, you must provide a number of documents:

First of all, this is about state registration (approved in 2012).
In addition, you will need a copy of your identification document - it is preferable to use a passport of a citizen of the Russian Federation.
Receipt for payment of state duty.
Copy of TIN.

Interestingly, the latter document may not exist. In this case, along with submitting documents, it is necessary to prepare all the papers to obtain a TIN. However, this will seriously delay the time required to review documents and obtain a certificate.

How much does it cost? Paying the state fee and filling out the application

There are two options for submitting an application - in person to the tax authority at your place of residence or through the Federal Tax Service website without an electronic signature. The second option is more convenient in that it requires only a one-time presence at the tax office. However, it has its drawbacks: checking a person’s personal data takes quite a lot a large number of time.

The completed application must contain the following information:

Full name of the entrepreneur - indicated in Russian for citizens of the Russian Federation, in Latin - for citizens of other states.
Birth information – date, place of birth.
Citizenship – with clarification of the state for foreign citizens.
Residence address.
Details of the identity document - two spaces must be indicated in the number (between the pairs of numbers indicating the series, and between the series and the passport number).
Data from documents confirming the right to reside in the Russian Federation (for foreign citizens).
Information about OKVED codes.
Confirmation of the accuracy of the data in the application indicating the full name, telephone number in international format and email address.

Information about the person who will attest to the authenticity of the signature on the application will also be indicated - his position and Taxpayer Identification Number (required only if documents are submitted without personal presence).

When paying the state fee, fill out a receipt in which you must indicate:

residential address and tax identification number of the payer;
the amount of tax collection (currently - 800 rubles);
name and details of the payee;
budget classification code.

Selection of OKVED codes

In order for an individual entrepreneur to legally conduct his business, he must select a code in . This is especially true in cases where activities are subject to licensing by law. Code size cannot be less than 4 digits. In addition, it is advisable to indicate all possible types of activities that the individual entrepreneur plans to engage in (if the selected types are not carried out, liability does not arise).

If necessary, the businessman will be able to change or delete some of the codes specified during registration. To do this, a special application is filled out according to the established rules, and after its consideration, the changes are entered into the unified register of individual entrepreneurs.

It is important to take into account that from January 1, 2016, the oldest OKVED code, number OK 029-2001, will cease to be in force. Accordingly, the choice of code for carrying out activities will be carried out according to 2 others:

OK 029-2007.
OK 029-2014.

Choosing a tax system

An individual entrepreneur can choose from 5 tax regimes:

General (OSNO)– it is necessary to pay personal income tax on the profit received, as well as VAT in the amount of 18 or 10% (depending on the type of activity). In addition, strict reporting is required.
Simplified (USN)– it is possible to pay tax on income in the amount of 6% or on the difference between income and expenses in the amount of 15%. It is characterized by less reporting, no need to pay VAT, and a limit on the number of employees to 100 people.
Patent– valid only when purchasing a patent, after which the individual entrepreneur’s earnings are not taxed. The peculiarity is that not every businessman can switch to this system - it all depends on the type of activity.
Unified tax on imputed income (UTII)– is a fixed amount that is determined for each type of activity. Beneficial if real income is significantly higher than the industry average.
Unified Agricultural Tax (USAT)– the rate is 6% on income minus expenses. To switch to this tax, it is necessary that income from agricultural activities account for at least 70% of total income.

In 2016, a number of budget classification codes changed, which include payments for the entrepreneur himself and for his employees. These include various types insurance premiums.

Regardless of the chosen taxation system, individual entrepreneurs will have to make fixed contributions to the Pension Fund and the Mandatory Mandatory Fund. health insurance(PFR and FFOMS) for yourself.

Starting from January 1, 2018, after the entry into force of Federal Law 335 of November 27, 2017, these contributions are not related to the minimum wage. Now these amounts are paid in a fixed amount:

for compulsory pension insurance 26,545 rubles for the billing period of 2018, 29,354 rubles – 2019, 32,448 rubles. – 2020;
in the Federal Compulsory Medical Insurance Fund: 5,840 rubles for 2018, 6,884 for 2019, and 8,426 rubles for the billing period of 2020.

In addition, the size of these payments depends on the value of revenue (currently the threshold value is 300 thousand rubles per year). In this case, there are 2 options:

If the revenue is less than 300 thousand rubles, the entrepreneur must pay only the amounts indicated above.
If the revenue is more than 300 thousand, the entrepreneur will have to pay an additional 1% of the amount that exceeds 300 thousand rubles.

If reporting is not submitted on time, the individual entrepreneur is subject to a fine of 8 minimum wages.

An individual entrepreneur, regardless of the chosen tax system, will also have to pay property tax, which in 2019 must be paid before October 1.

A detailed description of the procedure is in the following video:

Submission and receipt of documents

After preparing the necessary package of documents, they need to be submitted to the tax authorities. Submission is carried out at the place of residence. If the place of registration is not indicated in the passport, registration will be carried out at the place of stay.

Documents can be provided in person or remotely: in the second case, a notary certification of a copy of the passport and signature on the application will be required. When the inspection accepts the documentation, it provides a receipt.

Next, you need to wait for the documents to be reviewed, the period of which is 5 working days. If they are filled out correctly, the entrepreneur receives registration certificate and extract from the Unified State Register of Individual Entrepreneurs. However, they can be delivered by mail or delivery service, or received through a representative.

Possible reasons for refusal

From time to time it happens that an entrepreneur is denied registration. It is important to understand that the decision may be made unfairly - in this case, this issue is resolved in court.

The most common reason for refusal is that the aspiring businessman has chosen an activity that he cannot do. In particular, these are:

All types of activities related to aviation (production, organization of transportation, etc.).
Pharmaceutical activities (and drug production).
Opening of investment and other funds.
Production and sale of narcotic drugs, ammunition and weapons.
Production and sale of alcohol-containing products.
Organization of employment of citizens (for example, as a recruitment agency).
Sale of electricity, etc.

Secondly, they may refuse if the application is filled out incorrectly or if not the entire package of documents is provided. If all the necessary papers are submitted at a location other than your place of registration, the tax office will also refuse to create it. A similar situation will arise if, by a court decision, the individual entrepreneur had to cease his activities for a certain period, which has not yet expired.

If an individual is already registered as an individual entrepreneur (in case the liquidation procedure has not been completed), he does not have the right to obtain permission to carry out activities. Finally, if the entrepreneur is declared bankrupt or closed forcibly, registration will not be carried out. However, this ban ends one year after these events.

Registration in other funds

For an individual entrepreneur, registration with 2 funds is required - the Pension Fund and the Compulsory Medical Insurance Fund. To register with them you must submit:

Certificate of registration as an individual entrepreneur.
Identity documents.
Documents confirming registration.
Certificate of registration with the Federal Tax Service.

In addition, in some cases it is necessary to register with the Social Insurance Fund:

In case of hiring employees and concluding an employment contract.
In case of concluding an agreement with the obligation to pay contributions to the fund.

Then, in addition to the above, documents will be required that will confirm the entrepreneur’s obligation to pay insurance premiums (most often these are considered labor or).

In most cases, the Federal Tax Service independently transmits data on individual entrepreneur registration to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund.

Printing, opening a current account, cash register

The cost of producing a seal varies from 300 to 1000 rubles (in the absence of a serious anti-counterfeiting system). It is necessary in order to further protect documents, to create a better image for the trust of clients, as well as to obtain a current account (since many banks require its presence), however it not required. The production time is one day.

After receiving the seal, you must open a current account. To do this, you need to submit a number of documents:

IP certificate.
Extract from the Unified State Register of Individual Entrepreneurs.
Notification of registration with the tax authority.
Notification of assignment of codes from Rosstat (not a mandatory item).
Seal.
Identity document.

Finally, you need to open a cash register. In some cases it is not mandatory:

When working on UTII.
When filling out strict reporting forms when providing services.
When carrying out certain types of activities established by Federal Law.
When carrying out activities in hard-to-reach places defined by a special list.

Thus, in 2019, the procedure for opening an individual entrepreneur will change somewhat compared to previous years. However, the main changes came back in 2015, so there are not many new nuances. If you carefully fill out the documents, the likelihood of not receiving a certificate is reduced to zero.

Is it possible to open an individual entrepreneur via the Internet without leaving home? It is possible, but provided that the application P21001 is certified. Without an electronic signature, full registration of an individual entrepreneur online, after which you will be included in the state register, will not take place.

If you have the opportunity to make yourself a digital signature, we recommend doing so. For users located in Moscow, we can offer the services of our partners, who will register you as an individual entrepreneur in any region of the Russian Federation in three days and with the issuance of an electronic digital signature (a digital signature is included in the cost of the service, after clicking on the button, select the “register individual entrepreneur”):

You can fill out an application on form P21001 yourself and for free, even without an electronic signature. In this article we will tell you how to register an individual entrepreneur via the Internet.

Online methods of registering individual entrepreneurs

How to submit an application to open an individual entrepreneur through the Federal Tax Service website

We decided to test the service for filing an application for registration of an individual entrepreneur through the Federal Tax Service website. At first glance, everything looks simple and clear, plus the service promises to check the completion of the form.

Indeed, if you enter an incorrect phone format or passport series, the program will prompt you to make corrections. But if a mistake is made when indicating passport data in the name settlement(for example, Maskva instead of Moscow), then the service will not pay your attention to this. The program also does not see obvious geographical errors, so Chukotka could easily end up in Madagascar.

In this case, the error is transferred to the completed form with your data. What can we say about the inaccurate entry of other passport data and abbreviations. So you shouldn’t count on a 100% guarantee of correct automatic filling.

We found two more weaknesses in filing an application for individual entrepreneur registration through the Federal Tax Service website:

the need to pay the state fee in advance;
short deadlines for visiting the tax authority.

The program requires entering payment document details before submitting the application. If you try to skip this stage, the service warns that further progress is impossible.

Of course, such a limitation prevents the creation of many empty applications, but at the same time the applicant has to spend time paying the receipt and then return to the filling out procedure. True, it is possible to pay the state duty online through a partner bank; for this you must have a TIN. And don’t forget to print out your payment confirmation via online banking, because... the tax inspector will require it.

After filling out the application and paying the fee, you are given only three working days to visit the tax office. If you miss this deadline, the application will be canceled, and if there are errors in filling out, the application will be refused to open an individual entrepreneur. In both cases, the state duty is not refunded.

Finally, it is worth dispelling the myth that when submitting an application in this way, all you have to do is come and pick up the completed documents. This is wrong. A certificate of individual entrepreneur registration and tax registration will not be prepared in advance. The tax inspector must make sure that it was you who submitted the application and that there are no errors or inaccuracies in the information submitted, and only then will he fill out the official forms. So, you will have to wait at the Federal Tax Service for several hours or come for a certificate another day.

We fill out documents on the 1C-Start portal

Our free document preparation service is designed for users who do not have special knowledge and experience of registration actions. The program significantly reduces the number of errors and inaccuracies when filling out form P21001. A mechanism for simplifying the entry of applicant data, hints in the margins, up-to-date forms, safety and confidentiality of the entered information - all this minimizes the risk of refusal to create an individual entrepreneur.

In addition, each user of the 1C-Start portal can turn to the support service for help or receive free consultations from practicing registrar specialists:

You only need to register in personal account and follow the system prompts.

Comparing online methods of registering individual entrepreneurs

Each method of online registration of an individual entrepreneur has its own characteristics. We have collected the pros and cons of each option in a table, the choice is yours!

Method of preparation
Registration of individual entrepreneur with digital signature on a turnkey basis	There is no need to delve into the intricacies of paperwork, visit the tax office or go to the region where you are registered; you can open an individual entrepreneur remotely by receiving all the documents by mail.	Paid service
Submitting an application signed with an electronic signature through the Federal Tax Service website	This is the only way to register an individual entrepreneur online and receive a registration certificate without a visit to the Federal Tax Service or a notary	To submit an application, you need to obtain an electronic signature (cost from 1000 rubles) and understand the procedure for sending electronic documents
Submitting documents through a notary	You do not need to have your electronic signature and visit the tax office	Notary service costs from 1000 rubles
Preparation and submission of an application not certified by an electronic signature through the Federal Tax Service website	You can fill out the application yourself and for free.	You must first pay the state fee; if you change your mind about registering an individual entrepreneur or do not have time to arrive on time, the fee will not be refunded. It will not be possible to register an individual entrepreneur via the Internet; you need to appear in person at the registration authority and check that the documents are filled out correctly
Preparation of documents on the 1C-Start portal	You can fill out the application yourself and for free; we have developed detailed step-by-step instructions to help you. You can contact our support team for help or order a free check of completed documents	The prepared documents must be submitted to the registration authority at the place of registration in person or sent by mail

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

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

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

List of documents for individual entrepreneur registration

To register with the Federal Tax Service you will need:

Copy of the passport.
(optional).

The list is given in accordance with the Federal Law of the Russian Federation dated 08.08.2001 No. 129-FZ “On State Registration legal entities and individual entrepreneurs."

What is not included in the main list:

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

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

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

Instructions for filling out documentation for individual entrepreneurs

Application for registration of individual entrepreneurs in form P21001

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

How to fill 21001 correctly:

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

How to simplify the process and protect yourself from mistakes?

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

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

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

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

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

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

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

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

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

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

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

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

Receipt for payment of state duty for individual entrepreneur registration

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

Ways to make payment and receive a receipt:

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

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

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

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

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

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

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

Documents for opening an individual entrepreneur in 2019 on your own updated: April 25, 2019 by: Everything for individual entrepreneurs

Good afternoon. To engage in business activities related to the removal of liquid household waste, there are two options in choosing a taxation system. It depends on the selected OKVED.

First option:

Collection and treatment of wastewater. Includes:
ensuring the functioning of collector systems or wastewater treatment facilities;
collection and transportation of domestic or industrial wastewater from one or more users, as well as rainwater through drainage networks, collectors, reservoirs and other means (means for transporting wastewater, etc.);
emptying and cleaning cesspools and contaminated tanks, drains and wells from wastewater;
maintenance of chemically sterilized toilets;
wastewater treatment (including domestic and industrial wastewater, swimming pool water, etc.) through physical, chemical and biological processes such as dissolution, screening, filtration, sedimentation, etc.;
maintenance and cleaning of collectors and drainage networks, including cleaning of collectors with a flexible rod show in full

This type of activity allows you to choose two taxation systems for individual entrepreneurs - simplified tax system and OSNO. BASIC – general system taxation is more complex for accounting, reporting and costly in terms of paying taxes than the simplified tax system.
The simplified taxation system is of two types. The first is when you pay 6% of the total amount of all your income from the selected type of activity. Second - you pay 15% of the difference in income minus expenses. Those. You must calculate for yourself what is more profitable for you; if you expect large expenses (fuel, consumables for car maintenance, payment for various services), then of course it is better to choose the simplified tax system (income minus expenses) x 15%.

Second option:

You register an individual entrepreneur indicating the following type of activity:

Activities of road freight transport. Includes:

All types of cargo transportation by car by road: dangerous goods, large and/or heavy cargo, cargo in containers and transport packages, perishable goods, bulk bulk cargo, agricultural cargo, construction industry cargo, cargo industrial enterprises, other cargo
rental of trucks with driver;
activity of transporting goods by vehicles driven by people or animals as draft force

In this case, you can choose a more optimal type of taxation, UTII - a single tax on imputed income.
But services for the removal of liquid sewage (sewage services),

Can be classified as activities subject to a single tax under UTII, subject to the following conditions:

1. A separate agreement has been concluded for the provision of paid services for the transportation of goods.

2. You do not carry out any other waste management activities (garbage and waste removal services are an independent type of cargo transportation activity). If transporting waste is integral part waste management activities, then such activities cannot be transferred to the payment of a single tax; only the simplified tax system or the general taxation regime must be applied to income from this type of activity.

According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, one of the “imputed” types of activities is the provision of services for the road transportation of goods, which are provided by taxpayers who own by right of ownership (or on other grounds) no more than 20 relevant vehicles.

At the same time, restrictions on the types of cargo transported Tax Code RF not established. This was pointed out by the judges of the Federal Antimonopoly Service of the West Siberian District in their resolution dated 06/07/2010 No. A81-4102/2009.

The courts share a similar point of view. Thus, if transportation of waste is an integral part of waste management activities, then such activities cannot be transferred to the payment of a single tax. If garbage and waste removal services are an independent type of cargo transportation activity, you can apply the taxation system in the form of UTII. About this - decisions of the FAS of the East Siberian District dated May 22, 2012 No. A33-14226/2010, FAS of the Volga Region dated July 12, 2011 No. A65-13311/2010, FAS of the West Siberian District dated September 8, 2009 No. F04-5187/2009 ( 13484-A67-19), FAS Volga-Vyatka District dated 07/05/2010 No. A11-16394/2009 and dated 12/16/2008 No. A82-2206/2008-20.

When choosing a taxation regime for UTII, you must check with the tax office of your region whether this type of tax is accepted at the local level, since not all constituent entities of the Russian Federation, by their laws, allow working with this taxation system in their area. The payment amount is also set by each subject of the Russian Federation, but approximately - the basic profitability for 1 car is set at 6,000 rubles, the tax rate is 15%. Therefore, you will have to pay UTII in the amount of 900 rubles per month.

This will of course be less than under the simplified taxation system.

Whatever tax regime you choose, from the moment of registration until you close the individual entrepreneur you will be required to pay insurance contributions to pension and medical funds for yourself. In 2015, this amount is 22,261-38 rubles per year.

But if you divide this amount by 4 and pay until the end of each quarter, then you can reduce both the simplified tax system and UTII, depending on what you choose for the amount of insurance premiums paid in each quarter. This applies only to those individual entrepreneurs who are not employers, i.e. do not hire employees.

Hello!
I want to rent a room and open a children's studio for choreography, vocals and theater. I will work myself and a colleague. What is better to register: individual entrepreneur or LLC? What codes are best to take? Work is assumed without obtaining a license. And one more question: I plan to register at the end of August of this year in order to start work by September, and accordingly how much fees will I have to pay to the Pension Fund and the Federal Compulsory Medical Insurance Fund? Which type of taxation is better to choose?

Good afternoon. Individual entrepreneurs and LLCs have their advantages and disadvantages. I would recommend an individual entrepreneur, since the tax and administrative burden is much lower than that of an LLC. The most important disadvantage of an individual entrepreneur over an LLC is that the individual entrepreneur is responsible for his activities with all his property. But if you carefully observe all the Laws of the Russian Federation, then you have nothing to fear.

OKVED code:

80.10.3 Additional education children

This grouping includes:

Additional education for children aged mainly from 6 to 18 years, the main objectives of which are to provide necessary conditions for personal development, health promotion, professional self-determination and creative work of children, carried out: - in out-of-school institutions (children's music schools, art schools, art schools, homes children's creativity etc.) - in general educational institutions and educational institutions of vocational education.

According to clause 4 of the Regulations on licensing of educational activities Educational activities carried out through one-time classes various types(including lectures, internships, seminars) and not accompanied by final certification and issuance of educational documents, activities for the maintenance and education of students and pupils, carried out without implementation educational programs, as well as individual labor pedagogical activity are not subject to licensing.

You will not need a license if, when choosing OKVED 80.10.3, your activities comply with clause 4.

If you choose an OKVED code:

92.31.21 Activities for organizing and staging theatrical and opera performances, concerts and other stage performances

You don't need a license.

The fixed contribution of individual entrepreneurs in 2015 is 22261-38, i.e. 1855-11 rubles per month. If you register in August, then

According to paragraph 3 of Art. 14 212-FZ, individual entrepreneurs who were not registered from the beginning of the calendar year must reduce the amount of insurance premiums for the year in proportion to the number of months, starting from the calendar month in which the individual entrepreneur was registered. In the first month of registration, contributions are calculated in proportion to the number of calendar days in a given month.

The month in which an individual registered with the tax authorities as an individual entrepreneur is considered the calendar month of commencement of activity.

Formula for calculating insurance premiums for individual entrepreneurs:

Minimum wage x Tariff x M + minimum wage x Tariff x D/P, where:

M - quantity full months in the reporting year, when the individual entrepreneur was already registered
D - the number of days from the date of registration in the month in which the individual entrepreneur was registered. The number of days is counted from the date of registration (it is turned on) until the end of the month
P - the number of calendar days in the month of registration of an individual entrepreneur.