To generate documents for registration of IP, you can use the free online service directly on our website. With its help, you will be able to draw up a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of IP. With it, you will get the most full view on how to open an individual entrepreneur in 2019, save your time searching necessary information, as well as learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Choose a method of registering an IP

There are two ways to open an IP:

1. Self-registration of IP. A fairly easy procedure, which consists in preparing a few simple documents. In addition, aspiring entrepreneurs will gain valuable experience in interacting with tax officials.
2. Paid registration of IP through specialized company. Suitable for those who want to save their time and do not want to delve into the process of state registration of IP on their own.

How much does it cost to open a sole proprietorship

Register your own IP

Note: part of the above expenses can be returned if you are registered with the employment center as unemployed.

Paid to open an IP through a specialized company

The cost of paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or carried out for an additional fee.

Comparison of independent and paid registration of IP

Registration method	Advantages	disadvantages
Self-registration of IP	Useful experience in preparing documents and communicating with government authorities. Saving Money on the paid services legal companies.	Possible denial of registration due to errors in the prepared documents. As a result - loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.
Paid registration of IP through a law firm	The registrar bears the risk of refusal to register. Preparation, submission and acceptance of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will be poorly versed in the IP registration procedure.

2. We select OKVED activity codes

Before preparing the documents, it is necessary to select from the OKVED directory the codes of the types of activities that you are supposed to be engaged in after registering the IP.

On practice OKVED codes it is customary to choose with a margin. Even if you are not sure whether you will be engaged in this activity or not, then it should still be added to the list. By them you don't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening the IP.

Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in an application for registration of an individual entrepreneur (as many are placed on one of its sheets). At the same time, only OKVED codes consisting of at least 4 digits can be indicated in it.

One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this species activities will bring at least 70% of the income).

note, it is impossible to conduct activities without indicating the OKVED code, since it can be equated with illegal entrepreneurship.

Free consultation on IP registration

3. We prepare the necessary documents

IP registration application

An application in the form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as sample applications for 2019, you can see on this page.

Be careful, at the stage of preparing documents, sign the application not necessary. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, registration of an individual entrepreneur is denied precisely because of errors made when filling out an application. In order not to find yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state duty for registering an individual entrepreneur, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it via the Internet, using this service on the official website of the Federal Tax Service. There you can also print it in paper form and pay at any convenient branch of Sberbank.

Keep the receipt confirming the payment. You will need it when checking documents in tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better to play it safe in such a situation and take the receipt with you.

Application for the transition to USN

It is very important to choose the right taxation system, since the amount of taxes paid and the number of reports to be submitted will depend on it.

Most start-up entrepreneurs are advised to use the simplified taxation system (STS), since it can be used for almost all types of activities, and it is the easiest to understand and beneficial to use.

5. We submit documents to the tax office

The collected documents must be submitted to the registering IFTS at the place of residence of the individual entrepreneur or at the address of temporary registration if the entrepreneur does not have a permanent residence permit. You can find out the address and contact details of your tax office using this service.

If the future IP submits papers personally, he needs:

1. Submit a set of documents to the IFTS officer.
2. In the presence of an employee, sign the application for registration of IP.
3. Get a receipt confirming the delivery of documents (signed, stamped and the date when you need to come for the finished IP documents).
4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS officer (it may be required to confirm your transition to the simplified tax system).

For filing papers through a representative or sending by mail it is necessary to certify and flash at the notary an application in the form P21001 and a copy of all pages of the passport. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of attachments and notification to the address of the Federal Tax Service.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you must independently come to the tax office for ready-made documents (in 2019, the registration period for an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will also need a power of attorney.

Note: if you cannot come for the documents on the specified day, they will be sent by mail.

In case of successful registration, the inspector must issue you:

1. EGRIP record sheet (with OGRNIP number).
2. TIN certificate (if you did not have a TIN before).

In some IFTS, they can additionally immediately issue:

• Notification of registration with the Pension Fund (Pension Fund);
• Notification of the assignment of statistics codes (from Rosstat).

Necessarily check the information in the received documents. If errors are found, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.

note, from January 1, 2017, the Federal Tax Service stopped issuing an IP registration certificate in paper form. Instead, now the tax office draws up an EGRIP entry sheet in the form No. P60009, which has the same legal force, as well as the previously issued certificate of state registration.

Note: if you plan to officially hire employees, then you no longer need to register with the FIU as an employer. Since January 1, 2017, the declarative procedure for registration has been canceled for employers-individual entrepreneurs. Registration and deregistration in the FIU can be carried out on the basis of the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and Unified State Register of Legal Entities and it is not at all necessary to submit additional documents(letter dated January 31, 2017 No. BS-4-11/ [email protected]).

To be registered with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the moment the first employee is hired.

In this article, you will learn how to open an IP. The step-by-step instructions below will help you do it yourself, quickly and without errors. Which OKVED to choose for opening an IP? Which tax regime is best for you? Will there be tax holidays? How much does IP registration cost? You will find answers to these and other questions below.

Step-by-step instructions on how to open an IP

Let's say right away that there were no global changes in the IP registration procedure in 2016 - 2019. Therefore, all the recommendations and steps that we gave are relevant for this year as well. In this article, we will recall them and talk about the features of opening an IP in 2016 - 2019. The step-by-step instruction will include the following steps:

Choice OKVED

Choosing a taxation system

Completing Form R21001

Payment of state duty

Submission of documents for registration of IP to the tax authority

Obtaining documents from the IFTS and performing subsequent actions

Step 1. Selecting OKVED for opening an IP

OKVED codes ( all-Russian classifier codes economic activity) must be indicated in the application for registration of an individual entrepreneur (form P21001). For example, if you plan to be engaged in the production of furniture, then codes from group 36.1 “Furniture production” will suit you. If you plan to open a cafe, then you need to enter the code 55.30 "Activities of restaurants and cafes." That is, when registering, you will need to find in OKVED a suitable code for the type (s) of activity that you are going to do. Below are some activities and codes for them.

Note! There are several OKVED classifiers. There are OKVED 2001, 2007 and 2014. However, in the application for registration, c should be indicated according to OKVED2 (2014).

After you choose the OKVED code or several codes that suit you, you will need to indicate them in the application on the P21001 form. At least 1 OKVED code must be indicated in the application, their maximum number is not limited. At the same time, it should be borne in mind that each code must be detailed to at least 4 digits. For example, if you will be engaged in the production of furniture, then the application for registration should indicate 36.11 or 36.12, or 36.11, 36.12, etc., but you cannot indicate 36.1. In this case, you may be denied registration because the application does not meet the established requirements.

Step 2. Choosing a tax regime

For individual entrepreneurs, usually the most the best option is one of the special regimes: USN, UTII, patent taxation system or ESHN (single agricultural tax). The general system of taxation (OSNO) is quite complex in terms of tax accounting and reporting and burdensome. For more information about the characteristics of different tax regimes, see our website.

What to consider when registering an individual entrepreneur when choosing tax regime? Until 2021, in many regions there are tax holidays for individual entrepreneurs who are registered for the first time. Moreover, they apply only to individual entrepreneurs using or. The list of activities for which tax holidays have been introduced is also limited. They apply to scientific, industrial, social sphere activities, as well as household services. The lists of activities for which tax holidays are introduced, the conditions for their application are determined by the regional authorities themselves in their laws. You can find out in which regions such laws have already been adopted and familiarize yourself with them.

Step 3. Completing Form P21001

To register an individual entrepreneur with the tax authority, you need to submit an application for. The application is submitted to the tax authority at the place of registration (registration) of the citizen. The application shall indicate personal data (full name, place of residence, date and place of birth, TIN if available, telephone), OKVED codes for the types of activities that the citizen plans to engage in. For information on how to correctly fill out the P21001 form, see the following video.

Step 4. Payment of the state duty

The state duty for registering an individual entrepreneur is 800 rubles. You can pay it at any bank using the tax details or pay it via the Internet using a special Russia.

Step 5. Submission of documents to the tax authority

After paying the state duty, you need to come to the tax authority at the place of registration and submit an application in the P21001 form. You need to have a passport with a copy, a TIN certificate (if any), a receipt for payment of the state duty.

At the tax office, you will be given a receipt for receiving documents, which will indicate when you can come for a certificate of registration of an individual entrepreneur. Registration is carried out within a period of not more than 3 working days from the date of submission of documents.

In order to submit documents for registration, it is not necessary to come to the tax authority on your own. You can send documents by mail (for this, the signature on the registration application must be certified by a notary) or use the capabilities of the special service of the Federal Tax Service and.

Documents for registration of IP can also be submitted through a representative by issuing a power of attorney in his name.

Note! Together with an application for registration of an IP, you can submit and or.

Step 6. Obtaining documents and performing other actions

If you did everything correctly, then in a few days you will receive a certificate of registration as an individual entrepreneur. After that, you may need to take a number of additional steps.

Submit if you have chosen an activity that requires mandatory notification before the start of the activity.

If you plan to engage in a licensed activity.

(not necessary).

Get (optional)

(if necessary).

Register as an employer at and (if you have employees).

As you can see, opening an IP (step-by-step instructions are given above) requires a proper degree of care. Therefore, if you have any questions, you can ask them below. We will definitely answer them.

• • Step #1. We fill out the application, select OKVED codes and pay the state duty
  • Step number 4. Settlement account for individual entrepreneurs
  • Step number 5. Online cash desk for individual entrepreneurs in 2018: who is exempt and who is obliged to use it?
  • Step number 6. Production of IP seal
• • Benefits (+):
  • Disadvantages (-):
• 7. Conclusion

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

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

The official status of an individual entrepreneur opens up a wide horizon of opportunities for you. So, when determining the organizational and legal form for your future company, choosing in favor of an individual entrepreneur will give more advantages. The process of obtaining the legal status of your business is easier, and the state registration fee is less. In addition, IP owners have the opportunity to use a simplified system for paying taxes, maintaining and reporting, which cannot but please novice businessmen.

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

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

So, from this article you will learn:

• Everything about registering an individual entrepreneur in 2018 - Required documents and actions last changes and breaking news.
• IP registration process + step-by-step instructions on how to open an IP on your own in 2018

How to open an IP on your own step by step instructions 2018 + necessary documents

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

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

• with the written consent of the parents (guardians, adoptive parents);
• recognized as fully capable by a court decision - if there is no consent of either parents or guardians;
• those who are officially married;
• who received the conclusion (official) of the guardianship authority on full legal capacity.

Persons holding public office as well as military personnel.
However, there are exceptions in practice. However, these subtleties are a completely different topic.

2. Register an individual entrepreneur on your own: it’s possible and not difficult!

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

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

3. What documents are required for registration of IP?

If you still decide to open an IP and collect the entire package of documents yourself, you will need:

1. Application for opening an individual entrepreneur in the form P21001;
2. State duty payment receipt - you can generate it yourself; (duty in 2018 - 800 rubles)
3. Individual taxpayer number (TIN);
4. A copy of the identity document in this case- passport;

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

4. How to open an IP on your own in 2018 - step by step instructions

At first glance, nothing complicated, however, when you begin to dive into the process, perhaps something will seem incomprehensible. This can lead to uncertainty and doubt. But precisely in order for you to clearly and clearly imagine the algorithm of actions when registering an IP, we wrote this article. About everything in order.

Step #1. We fill out the application, select OKVED codes and pay the state duty

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

Completing an application form P21001. Please note that this form has five sheets, information is entered by hand block letters or from a computer.

What you need to complete the application form:

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

Check the correctness of the entered information - if there are errors, the tax office may reject your application!

Selection of OKVED codes. Most likely, you already know what exactly you will be doing. At this point, you will need to find the code assigned to your line of business and enter that code on your P21001 application. You can choose one main and several additional OKVED codes.

For example, your company will sell cosmetics in a store. Your activity has been assigned a code 47.75 and the title "Retail sale of cosmetics and perfumes in specialized stores". You must select this code in order to sell cosmetics legally.

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

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

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

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

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

AT if it is necessary to license a type of activity, you should contact the special authorities with an application for a license. There you will be provided with your OKVED code. For information on what types of activities are subject to licensing in 2018, read here.

Payment of state duties. IP registration - paid public service. You will need to generate a receipt using free tax service and pay through the cash desk of any bank 800 rubles. You must attach the original of the received receipt to the general package of documents.

Step #2. Decide where to apply

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

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

Finding "your" tax office is very simple - a free official service on the Nalog.ru website. All you have to do is enter your address of registration / stay, and the service will “pull up” the necessary tax authority.

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

Not allowed and remote way submission of documents - through the Russian Post by registered mail with a list of attachments or through free service from personal account individual entrepreneur.

After 3 working days from the date of acceptance by the tax office of your documents, you can pick up the USRIP Record Sheet. This will be the main document confirming your status as an individual entrepreneur.

Attention! Innovation: The USRIP record sheet is issued instead of the OGRN certificate from January 01, 2017.

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

Denial of registration

If all documents are in in perfect order, you don't have to worry about rejection.

However the following cases chances are you will run into this problem:

• in the absence of any necessary document;
• if there are typographical errors in the application or inaccuracy of the specified data;
• if the candidate for entrepreneurship was declared bankrupt less than 5 years ago;
• if there is a valid injunction on business activity.

Knowing about these pitfalls, in most cases it is not difficult for an entrepreneur to bypass them.

Step #3. Choosing a taxation system

One of the key aspects successful business- in the right system of taxation. To go to optimal mode paying taxes, you need to know the basic parameters and conditions for the application of each of them.

To date, 5 taxation modes are available:

1. General mode or DOS assigned by default. That is, if you have not taken any further action within 30 days from the date of receipt of the USRIP Record Sheet, the Federal Tax Service automatically puts you on common system taxation. DOS is characterized by the highest tax burden.

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

Otherwise, the next reporting period, which is 12 months on the DOS, you will be subject to the following tax rates and obligations:

The general tax regime includes:

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

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

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

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

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

3. Patent taxation system (PSN) also has its advantages. For example, it does not require quarterly payment of tax and provision of tax return. All you need is to acquire a patent for desired view activities and certain period from 1 before 12 months. An entrepreneur on the patent system no longer shudders at the thought that he missed the deadline for filing another tax return. In the future, he only keeps a book of income and expenses.

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

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

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

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

An entrepreneur can switch to the simplified tax system at the stage of registration or within the first 30 days from the moment he is entered into the USRIP. If this moment is missed, then the next chance will appear only in the new year.

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

Attention, innovation! From 01/01/2017, entrepreneurs providing services to producers of agricultural products have also received the right to apply the ESHN.

It should be noted that the legislation also provides for the combination of several taxation systems. Let us dwell on the USN and analyze its advantages in more detail.

Simplified taxation system for individual entrepreneurs

As mentioned above, individual entrepreneurs on the "simplified" system suffer the least from the amount of taxes and the need to deal with financial statements. All that is needed in this case is to keep a book of expenses and income.

The simplified tax system also relieves IP from the calculation and payment of:

• VAT- only customs and VAT remain within the framework of trust management and simple partnership agreements;
• personal income tax for the IP itself;
• property tax;
• land tax;
• transport tax if these three types of assets are used in the interests of the IP business.

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

Step number 4. Settlement account for individual entrepreneurs

Opening a current account - no required condition and remains at the sole discretion of the IP. It may be needed in cases where most or all of the suppliers and customers of the entrepreneur work by bank transfer.

How to choose a bank for an IP current account?

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

• It's best to the selected bank was located where you live.
• The "Bank-Client" function should become one of the main factors when choosing a bank. After all, managing cash, receipts and sending payment orders through online banking is a very convenient thing. It greatly saves your time on visiting the bank and downtime in the queue for service.
• Pay attention not only to cost of opening a current account, but also his monthly maintenance, as well as cost of one payment order.
• The selected bank must provide service for issuance of a regular plastic card to an individual, where funds will be received from the current account you opened;
• Choose a bank with a long trading day. It is not very convenient when your bank limits your transactions with your current account until 16:00.

What documents are required to open a bank account?

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

• Application for opening an account;
• original passport;
• extract or EGRIP record sheet;
• a card with samples of the individual entrepreneur's signature and its seal (certified by a notary or a bank employee in the presence of an entrepreneur);
• licenses and patents, if any;
• SNILS.

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

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

Yes, on official website of the Federal Tax Service of Russia the following information was published: May 2, 2014 entered into force the federal law dated 02.04.2014 No. 52-FZ which in article 23 tax code The Russian Federation has introduced amendments that cancel the obligation of taxpayers - individual entrepreneurs to report to the tax authorities on the opening (closing) of bank accounts.

A photocopy of the USRIP for opening a settlement account for IP

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

The order of work of individual entrepreneurs with cash in the last two years is a popular object of state control. The government is trying this way and that to bring the income of entrepreneurs out of the shadows by making their settlements with the population completely transparent.

So, in the latest edition of 07/03/2018, 54-FZ "On the use of cash registers in the implementation of settlements in the Russian Federation" clearly states that From July 1, 2018, the following categories of entrepreneurs are required to switch to the use of online cash registers:

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

That is, even now they are carrying out cash settlements with their customers in without fail must be done through an online checkout.

Postponement until July 01, 2019 for the use of an online cash register is given by the following IP:

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

Before the expiration of this "grace" adaptation period, in advance (1-2 months in advance), entrepreneurs are recommended to purchase, register and work out several test transactions through the online cash desk.

Permanently exempt from any type of CCP:

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

Important! Persons who conduct business without the use of online cash desks in areas where they are mandatory may receive a fine of 10,000 rubles or more.

Step number 6. Production of IP seal

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

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

You can buy a seal in any company that is directly involved in their manufacture. If desired, the entrepreneur can order a simple print or on automatic equipment. The cost of the finished product is from 400 to 800 rubles. You can save time and choose one of the ready-made samples or order an individual design.

Examples of seals and stamps

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

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

5. Pros and cons of IP. Responsibilities and rights that an individual entrepreneur needs to know about

After you have received the USRIP Record Sheet, you can safely proceed to the beginning and development of your entrepreneurial activity.

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

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

Advantages and disadvantages of IP as a form of business

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

Benefits (+):

Advantage 1st. Simplified registration process

Almost everyone can register an IP. That is, it is not required to resort to the help of independent experts. A person who has at least once encountered the execution of any type of documentation will spend on this procedure maximum 1.5 hours of time. Moreover, there is no need for personal interaction with the tax office - documents for registration can be sent by mail or electronically.

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

The commercial activity of the IP is subject to control and supervisory measures various bodies, however, in the first three years, no one has the right to "touch" the entrepreneur with checks.

If the entrepreneur carefully and conscientiously conducted his activities, then even after this period tax inspectors and Rospotrebnadzor will not descend on him.

That is, in order for everything to go smoothly, individual entrepreneurs should take care of compliance with sanitary standards, timely submission of tax returns to the IFTS and information to the FIU and the FSS.

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

Advantage 3. High level of flexibility in work

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

This has already been mentioned above, but it should still be mentioned in the list of advantages that an individual entrepreneur can work without a seal. In case of conclusion of commercial and even employment contracts You just need to put your signature with the indication "B. P., which means "without seal".

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

IP is much easier to open new point in another city and even region. In the case of applying the PSN, the entrepreneur will only buy a patent in the region being developed. With UTII - will be registered with the local tax authority. For comparison: an LLC in this case will need to register a branch or a separate subdivision with a bunch of accompanying red tape.

Disadvantages (− ):

Drawback 1. Liability level for obligations

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

What does this mean? Imagine a situation that an individual entrepreneur has not coped with his duties and has accumulated a certain amount of debt. At this moment, creditors have every right to take away from an individual entrepreneur in court: bank deposits, a car, any material assets, real estate that is not related to the only housing.

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

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

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

For example, the income of IP Sidorov for 2018 amounted to 1,000,000 rubles. Until December 31, 2018, he must pay a fixed contribution of 32,385 rubles to the PFR. And since his revenue exceeded 300,000 rubles, he will additionally give the Pension Fund 1% of the over-limit amount: (1,000,000 - 300,000) * 1% \u003d 70,000 rubles.

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

Drawback 2."Organization without a name" or your name in plain sight

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

For example: abbreviated name of IP Pupkin F.M. Full name: Individual entrepreneur Pupkin Firdaus Magometadyrovich

So, in comparison, legal entities are entitled to an individual name.

For example: Megapolis Limited Liability Company or Megapolis LLC.

Drawback 3. Image nuances

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

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

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

6. Become an individual entrepreneur, start a business and get rich

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

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

7. Conclusion

A new entrepreneur should take care of obtaining information letter from Federal Service state statistics Rosstat .

As regards registration in pension fund (FIU) and Social Insurance Fund (FSS), then in this case your participation is not even required. Notice of registration and other information from government departments will be sent to your address of registration or temporary registration.

For entrepreneurs with a simplified taxation system, the amount of the total amount of taxes is reduced by the amount of contributions required by the FIU. It doesn't matter if you pay tax on income or income minus expenses.

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

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

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

What can be done right now:

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

If you are on this portal for the first time, but you are interested in the issues of registering an LLC and an individual entrepreneur, then you can get answers to any questions on opening an LLC or an individual entrepreneur using service free consultation for business registration:

STEP 0. General information about IP

IP is a sole trader. And an individual entrepreneur, from the point of view of the law, is an individual registered in statutory order, having the right to conduct entrepreneurial activity (i.e. business) without the formation (creation, establishment) of a legal entity (LLC, CJSC, etc.). In other words, this is the same physicist, but with legal rights to conduct commercial activities.

An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. In Russian practice, 75% of established limited liability companies are just LLCs created by a single individual.

When choosing between opening an IP and an LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take large loans from banks or other funds, if the risks of burning out and remaining with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because. for individual entrepreneurs, the procedures for registration, termination of activities and reporting are simpler, and taxation is in many cases more profitable.

However, An individual entrepreneur is liable to his creditors and for his obligations with ALL ITS PROPERTY (with the exception of the list of property that cannot be foreclosed, for example, the only housing), even if it does not participate in entrepreneurial activities.

In the case of an LLC, the situation is somewhat different: a legal entity risks (that is, bears financial responsibility) only within the limits of the funds and property that are on the balance sheet of the enterprise. At the same time, you need to know that if the organization is brought to bankruptcy due to the actions of the participant, then he can be brought to subsidiary (additional) liability by the court. In this case, the participant will repay the debts of the LLC from his personal property.

STEP 1. Choose a method of registering an IP

To register you as an individual entrepreneur, you need to go through the state registration procedure with the relevant registration authority of the Federal Tax Service at the place of your registration/residence.

You can complete the IP registration procedure in any of the following ways:

Register an individual entrepreneur in 2019
We advise novice entrepreneurs to go through the procedure for registering an individual entrepreneur on their own. This is quite simple, and will give you the first experience of interacting with the tax authorities.

Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to / from the registration authority without your presence, help you promptly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).

In this table, we compared the pros and cons of both options for registering an IP:

Actions	Price	pros	Minuses
Registering an individual entrepreneur	800 rub.	Gaining experience in preparing documents and communicating with registration authorities. No costs for registrar services, as well as time, if registration is carried out using the service of the FTS " Online registration IP" or our service.	Not detected if observed elementary rules registration.
Registration of IP through registrars	Price for registrar services from 200 to 5 thousand rubles 800 rub.- state duty for state registration IP	You can become an IP from the comfort of your couch. Saving time on printing and opening an account.	You will have a superficial knowledge of the registration procedure. The risk of leaving your passport data is not clear to anyone. The need for additional costs.

At self-training you need to bear the following costs:

* - printing and invoice for individual entrepreneurs are not obligatory, therefore the total cost of registration is equal to the amount of the state duty, i.e. 800 rubles.

STEP 2. IP name

According to the legislation in entrepreneurial activity, only a legal entity can have a beautiful and impersonal name. An individual entrepreneur is an individual, therefore, this person should be named in official documents (on a seal, in checks, on letterheads, etc.) by his full name, for example, IP Ivanov I.I.

However, an individual entrepreneur may register a trademark or service mark, or use a commercial designation that does not need to be registered.

Most simple option is, of course, the use of a commercial designation, which is used to individualize the property complex, for example, the Romashka cafe, the U Beaver restaurant, the Chanterelle dry cleaner, etc. In turn, a trademark serves to individualize goods, and a service mark - to individualize services (two last sign must be registered separately).

STEP 3. Place of registration of IP

In sheet A of the application R21001, 57 OKVED codes can be entered, but if one sheet A is not enough to indicate all types of proposed activities, it is allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business on them all, but one type of activity must be selected as the main one.

If you prepare documents through our service, then at the step you will be offered a choice from a drop-down list with codes and a search string. Please note that for inclusion in the application, you must select only those codes that consist of 4 or more digits.

STEP 5. Fill out an application for registration of an individual entrepreneur in the form P21001

Please note: from April 29, 2018, in the application for registration, the applicant must indicate his email address. Documents confirming the fact of registration (EGRIP or Unified State Register of Legal Entities, charter with the mark of the Federal Tax Service Inspectorate, certificate of tax registration) are sent by the inspectorate not in paper form, as before, but in electronic form. Paper documents, in addition to electronic ones, will only be available at the request of the applicant.

To complete the application using the appropriate software or service we recommend:

1. 
   This service will allow you to apply for registration as an individual entrepreneur and pay the state duty online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority.
2. 
   With the help of our service, you can prepare a complete set of documents for registering an individual entrepreneur, print them out and take them to the registration authority. To work with the service, you only need to register on your e-mail box.

Below is an example of filling out form P21001 for a fictitious businessman Ivanov I.I. from Volgograd.

Please note that persons who are not citizens of the Russian Federation fill in the data on the document authorizing a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.

Examples of filling pages:

• Form 21001. Page 1. The basic data of the future entrepreneur are indicated.
• Form 21001. Page 2. The place of registration according to the passport and passport data are indicated.
• Form 21001. Page 3. The types of activities that the future entrepreneur will be engaged in are indicated.
• Form 21001. Page 4. Page with the signature of the applicant. Signed most often in the registration authority when submitting documents or at the notary, if the documents are submitted by another person.

When preparing the application yourself on a computer, be sure to pay attention to the type and size of the font. According to the Requirements of the Federal Tax Service, all data should be entered only capital letters in Courier New, 18 pt high. You can check the correctness of the font in the completed and printed application P21001 by laying on top of another sheet of paper with 18 point Courier New capital letters printed on it (as a reference), and compare their sizes in the light.

STEP 6. We pay the state duty for registration of IP

You can pay the state duty for registering an individual entrepreneur as follows:

1. electronic payment within the framework of the online service of the Federal Tax Service for registration of individual entrepreneurs;
2. or fill in the form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the website of the Federal Tax Service or directly at your registration authority;
3. or use the service of the Federal Tax Service for generating a receipt for paying the state duty for registering an individual entrepreneur;
4. or use, which will prepare you a receipt for payment of the state duty for registering an individual entrepreneur along with other documents.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must contact the IFTS within three months after the decision to refuse, and this can be done only once.

O a sample receipt for payment of state duty is available in the section .

STEP 7. Choose a taxation system

The tax regime or system of taxation is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. Incorrect choice the taxation system at the start can significantly affect the reduction in profits from the business.

The most popular taxation system for start-up entrepreneurs is the simplified tax system. If you are using our , then at step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to simplified taxation along with the rest of the documents. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

After registering an IP, you can also go to UTII or SIT if your activity falls under these tax regimes. In addition, it is possible to combine such modes as USN and UTII, USN and PSN, USN and ESHN.

To calculate the tax burden on different modes We recommend contacting professionals. Our users have unique opportunity get free one hour consultation on the choice of tax regime from 1C specialists:

More detailed information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read in the relevant articles: and .

STEP 8. We find the IP registration authority

State registration of an individual entrepreneur is carried out at the registration authority at the place of his (IP) residence, that is, at the place of registration indicated in the passport. If there is no place of registration in the passport, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. AT major cities There are special registering IFTS, in Moscow, for example, this.

To determine your registration authority at the place of your registration or stay, we recommend that you use the service of the Federal Tax Service "Determining the details of the Federal Tax Service, the state registration authority of legal entities and / or individual entrepreneurs serving this address".

STEP 9. Take a break and count the received documents

Since IP registration is the simplest of all registrations, then you will not have very many documents:

1. application for registration in the form P21001 - 1 copy;
2. receipt of payment of state duty - 1 copy;
3. a copy of the main identity document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
4. notification of the transition to the simplified tax system - 3 copies.

In addition, when preparing an application P21001, it is necessary to mark the corresponding box on sheet B. Put the value “2” (issue to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issue to the applicant”).

STEP 12. We check the documents and submit them for registration

Collect all the documents, do not forget to pay the state duty for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data indicated in them. Additionally, we recommend that you familiarize yourself with (partially, these reasons intersect with refusals to register individual entrepreneurs).

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics (when local tax authorities may impose requirements that are not explicitly prescribed in laws) cannot be ruled out. Available to our users service free check business registration documents 1C specialists:

When submitting documents to the registration authority, do not forget:

1. sign an application for registration in the form P21001 in the presence of an employee of the registration authority (if he and you forget about it, there will be a refusal);
2. get a receipt from the FTS officer with a list of documents submitted by you.

STEP 13. We receive registration documents

It is no more than 3 business days. In case of successful registration, the IFTS sends to the applicant's e-mail a record sheet of the Unified state register individual entrepreneurs in the form No. P60009 and a certificate of registration with the tax authority (TIN), if it was not received earlier.

Attention! After receiving the documents, carefully check all your data indicated in the extract from the USRIP. If you find an error, you must contact the employee who issued the documents to you to draw up a protocol of disagreements. Mistakes made through the fault of the registration authority will be promptly and free of charge corrected. Later detection of errors may lead to their correction through the procedure for making changes to the IP information.

STEP 14. After registration

If the registration was successful, and we have no doubt about it, then congratulations! All that remains to be done now is:

• register as an employer with the Pension Fund and the Social Insurance Fund, if you have employees;
• get ;
• make a seal;
• open in a bank

  The calculator will select the most advantageous banking offer for settlement and cash services for your business. Enter the volume of transactions that you plan to make per month, and the calculator will show the rates of banks with suitable conditions.

The next step on the way to registering an individual entrepreneur will be the payment of the state registration fee individual as an individual entrepreneur, the amount of which is 800 rubles.

If earlier, in order to pay the state duty for opening an IP, it was necessary to look for a receipt form, a sample filling and details of the tax office on your own, now it’s enough to use online service Federal Tax Service for the formation of a receipt for the registration of IP "Payment of state duty". Tax details are entered automatically when forming the state duty in accordance with the address you entered. After generating the receipt, you just have to print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of partner banks of the Federal Tax Service, thus eliminating a trip to the bank.

Obtaining a receipt of the state duty for registering an individual entrepreneur in 2019:

1. We go to the page of the service of the Federal Tax Service "Payment of state duty" and select the type of payment: State duty for registering an individual entrepreneur - State duty for registering an individual entrepreneur as an individual entrepreneur (18210807010011000110) - 800 rubles, after which we press the "Next" button.

2. On the next page, fill in the full name. and the address of the place of residence in accordance with the passport data. For non-cash electronic payment, it is necessary to indicate your TIN. If you can’t find your TIN or don’t remember if you received it, use the ““ service.

In addition to cash payment by paying the generated receipt in any of the banks, the service allows you to make non-cash electronic payment using partner banks of the Federal Tax Service. Non-cash electronic payment can only be made by customers of the following banks:

Thus, you can avoid going to the bank by paying the state fee, for example, through a Qiwi wallet or Sberbank online. Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n, which entered into force on March 11, 2014. states that the failure to provide a document confirming the payment of the state fee is not a basis for refusing registration, the tax authority may request it in information system on state and municipal payments independently. In practice, some inspections continue to require a document confirming the payment of the state fee, so it is recommended to print out a bank document (payment order) on payment provided by the bank in electronic form.

If you are not interested in electronic payment, then choose cash and click the "Create a payment document" button.

After generating the receipt, you just have to print it and pay it at any bank without commission. Keep the receipt stub, you will need it for next step when applying for state registration of IP.