How to open an individual entrepreneur: complete step-by-step instructions. How to open an individual entrepreneur yourself: the ABCs of creating your own business from A to Z Step-by-step instructions for creating an individual entrepreneur

In order to register as an individual entrepreneur, you need to send a package of documents to the tax office, which includes:

Application on form P21001 – 1 copy.

Receipt for payment of state duty - 1 copy.

Copy of identification document (passport) – 1 copy.

If you plan to work under a simplified taxation system, you can, together with these documents, immediately submit a notification to apply the simplified tax system in two copies.

Within 3 working days after receiving the documents, the tax office will register you as an individual entrepreneur or refuse if there are reasons or the documents are filled out with errors. After registration, the inspectorate will issue the newly created individual entrepreneur with a notice of registration of an individual with the tax authority and an extract from the Unified State Register of Individual Entrepreneurs. A certificate of registration of individual entrepreneurs on a tax form has not been issued since 2017.

Methods for sending documents

There are several options:

Personal visit to the tax office. You take the documents to the tax office at your place of registration, and pick up the completed documents there. In this case, your costs will be limited to the state duty of 800 rubles.

Mail. You send the documents to the tax office by registered mail with a list of attachments. The registration package of documents will also be sent to you by mail. Before sending the documents, you will need to have each of them certified by a notary, and this is an additional expense in addition to the state fee.

Sending through a representative. It is not you who submit the documents, but a representative who acts on your behalf under a power of attorney. In this case, application P21001 and a copy of the passport must be certified by a notary. You can collect documents from the tax office yourself or through a representative.

Registration of individual entrepreneurs online. This option is a salvation for those who actually live and plan to conduct business far from their place of permanent registration, which means they cannot appear in person at the tax office.

Registration of individual entrepreneurs online through the Federal Tax Service website

You submit all documents via the Federal Tax Service website electronically, and receive documents from the tax office in the same way. In this case, there is no need to go to the Federal Tax Service in person. But this option is only available to those who have an electronic signature, because... documents must be certified with digital signature when sent. If there is no electronic signature, you must first apply for its registration to a specialized organization and pay for it according to the organization’s tariffs (approximately 1,000 rubles).

In order not to issue his own digital signature, a future individual entrepreneur can contact a notary to certify documents with his digital signature for a fee - notaries have this right. In this case, registration documents will also be sent to the notary in electronic form.

Please note that there are two options on the Federal Tax Service website:

“Submission of electronic documents for state registration of legal entities and individual entrepreneurs.” If you have an electronic signature and want open an individual entrepreneur online without a personal visit to the tax office, you need to choose this option. You will need to upload scans of your passport, payment receipts, application P21001, and send them, certified by digital signature.

“Filing an application for state registration of individual entrepreneurs and legal entities.” This option is not IP registration online. So you can only fill out and submit form P21001, that is, declare your intention to register as an individual entrepreneur. But this will not free you from the need to personally appear at the tax office with identification documents. Moreover, before sending such an application through the Federal Tax Service, you will need to pay the state fee at the bank or directly on the Federal Tax Service website. Without this, it will not be possible to submit an application through the Federal Tax Service website.
After submitting your application, you will receive a notification from the registration authority with an invitation to contact the tax authority within 3 days. If you do not appear at the Federal Tax Service within the specified three days, your application will be canceled and you will have to submit a new one.

Filling out an application on form P21001

All requirements for filling out are contained in Appendix No. 20 to Order of the Federal Tax Service of Russia No. ММВ-7-6/25@ dated January 25, 2012. You need to adhere to them in order to avoid mistakes and not be denied registration.

Use the free document preparation service “My Business” to complete the application in accordance with the requirements.

The form consists of 3 sheets with appendices A and B.

Russian citizens fill out the first two pages and both applications. The third sheet is intended only for foreign citizens and stateless persons, the rest skip it. It contains information about a document confirming the right of foreign citizens and stateless persons to reside in the territory of the Russian Federation.

The personal data of the future entrepreneur on pages 1 and 2 must be entered strictly in accordance with the passport data.

In Appendix A you need to indicate the main code of the type of activity and several additional ones that the individual entrepreneur plans to engage in. When choosing codes, you must be guided by the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2).

If there are many codes and one sheet A is missing, take another one, but do not indicate the code of the main activity again on it. And don’t try to specify as many additional codes as possible “in reserve.” Indicate those that you really plan to do, and you can add new ones at any time.

Keep in mind that the type of activity you indicate as your main one will determine the rate for insurance against industrial accidents if you hire workers.

Appendix B contains the applicant's contact information and confirmation of the accuracy of the information provided.

Preparation of registration documents for individual entrepreneurs in the “My Business” service

Using the free document preparation wizard, you will quickly and without errors prepare documents for individual entrepreneur registration. To do this, you just need to register in the service.

How it works?

You enter your data into the form on the website. The system contains data control elements and provides hints.

The service automatically fills out documents and generates them in machine-readable form with a two-dimensional barcode. Documents are checked according to the official directories of the Federal Tax Service.

You print out the application, a receipt for payment of the state duty and a notification for the application of the simplified tax system (if necessary), and send them to the tax office in a convenient way.

When the tax office issues you the final documents, return to us to manage your individual entrepreneur’s accounting without hassle. Our service will help you calculate taxes and contributions, generate payment documents, fill out reports and send them to regulatory authorities electronically.

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Individual entrepreneurship is an activity of citizens aimed at generating income, the amount of which in most cases exceeds the salary level. It is not surprising that many people are interested in how to open an individual entrepreneur and what taxes to pay.

If you intend to organize a small enterprise or small production, you will have to register an individual entrepreneur in order to work within the law. In the article I will consider instructions for opening a private business, official registration, the taxation system in the field of individual entrepreneurship and will provide advice from lawyers.

Individual entrepreneur is an activity carried out by an entrepreneur independently. Making a profit is based on the use of one’s own property, performance of work and sale of goods. Entrepreneurs have to work within the scope of laws that also apply to legal entities.

Have you decided to open your own business? Perfect. Read the article in which I will tell you what documents are required to register an individual entrepreneur, and which government agencies you will have to contact.

The main registration authority responsible for issuing permits for individual entrepreneurial activities is the territorial branch of the Federal Tax Service. There is a small exception. In particular, in Moscow you can open an individual entrepreneur by contacting the Interdistrict Inspectorate of the Federal Tax Service No. 46. According to current legislation, registration of an individual entrepreneur takes 5 days.

It will not be possible to register a business without a package of documents. What papers are submitted to the registration authority?

Application for registration of individual entrepreneurs. You can find a sample application at the registration authority or on the website nalog.ru.
Passport. If the package is submitted by the applicant, a copy will do. If the matter is handled by a trusted person, a copy of the passport will have to be notarized.
You will also need the original receipt, which indicates payment of the duty.
Additional documents. A power of attorney if the package is submitted by an authorized person, and a certificate of registration when this information is not clearly visible.

After submitting a package of documents, the applicant receives a receipt indicating that the registration authority has received the application. A date is set for when the results will be released. Complete the application carefully and correctly. If it makes mistakes, the authority will send them to the individual by mail. As a result, registration of individual entrepreneurs will be delayed.

Video advice from a professional lawyer

If all is well, on the day appointed by the registrar, the applicant must come to the specified place and receive:

A certificate confirming the registration of an individual entrepreneur.
Document on assignment of identification number.
Extract from the State Register of Entrepreneurs.

Let's consider the procedure in detail.

Step-by-step action plan

Not satisfied with the salary? Tired of working as an archaeologist or doctor for pennies? Do you want to realize your entrepreneurial ideas? It is not necessary to create a joint stock company; individual entrepreneurship will do. For registration, a corresponding application is submitted to the tax authority.

Make sure that you are not subject to restrictions established by law for individual entrepreneurs. In particular, must be over 18 years of age. Legal capacity should not be limited by judicial procedure. Employees of municipal and government services cannot be entrepreneurs.
Write an application for registration of an individual entrepreneur. You will find the form called P21001 at the registration authority or on the portal of the regional tax service. The application must be written by hand or on a computer.
In the application, indicate the type of planned activity. The information will become the basis for conducting activities permitted by law. Please note that certain activities are subject to the appropriate taxation system.
Decide on the tax system. In most cases, individual entrepreneurs choose a simplified taxation option. It is noteworthy that this stage is allowed to be completed after registration is completed. However, it is better to decide on the SN during the application process.
Contact your regional tax authority and receive details for paying state taxes. duties. You can pay it at Sberbank, and attach the receipt to the application. Include a copy of your passport and identification code in your package of documents. When submitting, do not forget to take your passport with you.
Submit the complete package to the tax authority representative. Within 5 days, department employees will prepare the documentation and issue a certificate and an extract from the register.
After receiving it, all you have to do is contact the Pension Fund, register and find out the amount of mandatory contributions. Once the process is complete, you can open a bank account and start your business.

The procedure for registering an individual entrepreneur may seem complicated. However, in reality the opposite is true. If there are no problems with the law, in less than a week you will realize your dream of becoming a businessman.

Video review about opening an individual entrepreneur

How to open an individual entrepreneur for a foreign citizen in Russia

Recently, a friend from Kazakhstan asked me how to open an individual entrepreneur for a foreign citizen in Russia. I will describe in detail the procedure for registering foreigners as individual entrepreneurs on the territory of the Russian Federation. To begin with, I note that any foreigner has the same rights as citizens of the country.

I will list the requirements for foreign citizens when opening an individual entrepreneur.

When registering a foreigner as an entrepreneur, it is necessary to be guided by the current legislation regarding the registration of entrepreneurs.
Since the place of registration of an entrepreneur is a permanent residence permit, foreigners are registered based on their place of temporary residence. The information is indicated on the ID card in the form of a stamp.

Let's look at the documents for registration.

Application for registration of individual entrepreneurs.
A copy of the foreigner's passport. Have the original with you.
Photocopy of birth certificate. It's a good idea to grab the original as well.
A copy of the document that allows permanent or temporary residence in Russia. Registration is carried out on this basis.
Original and photocopy of a document confirming your place of residence in Russia.
Receipt of payment of the fee for opening an individual business.

Remember, all documentation for starting a business, which is submitted to the tax office, must be in Russian. If necessary, translate and notarize.

Foreign citizens can independently submit the package to the tax service. If this is not possible, for example, due to health reasons, the applicant can send them by valuable letter, attaching an inventory. The registration procedure takes 5 days, as in the case of Russian citizens.

If you have a great idea for organizing a business in our country, you can implement it. Current legislation does not prevent this.

What taxes does an individual entrepreneur pay?

Let's talk about what taxes the individual entrepreneur pays. Over the past year, individual entrepreneur taxes have remained virtually unchanged. Consequently, the payment rules remained at the same level. According to current legislation, taxation of entrepreneurs in Russia is carried out according to several options:

Single tax - UTII.
Simplified system - simplified tax system.
Patent system – PSN.
The main system is OSN.

Each entrepreneur operating in the Russian Federation reserves the right to choose the taxation option that is more suitable. Let's look at the options in more detail to make the best choice.

UTII

The UTII taxation system has been in effect since 2008. Until 2014, Russian territorial units that adopted the system as a tax adhered only to it. In the year 2014, individual entrepreneurs were given the opportunity to choose the type of taxation.

Provides for the payment of fees on estimated income. The amount, taking into account all factors ensuring income generation, is set twice a year. After this, the individual entrepreneur pays fifteen percent of this amount every month.
The main disadvantage is that the entrepreneur pays contributions regularly. It doesn't matter if there is any income at all.
The main advantage comes down to the exemption of the businessman from other fees, ease of reporting and low interest rates.

PSN

Only individual entrepreneurs have access to PSN. Businessmen using this option are required to submit a corresponding application to the tax office 4 weeks before receiving a patent. Once the registration of the PSN is completed, it is impossible to switch to the previous system.

You can work with this taxation option only in the territory of obtaining a patent. To work in other regions, they undergo a re-registration procedure.
For Russian subjects, there are different registration rules, conditions of issuance and validity periods. Details can be found at your regional tax office.
The general rule for Russia is the exemption of an entrepreneur from the mandatory preparation of a declaration for the duration of the patent.
Advantages: no need to use a cash register, less strict reporting and a 6% tax rate.

simplified tax system

The simplified tax system simplifies reporting. As a result, an entrepreneur can manage on his own without resorting to the help of an accountant. Plus, the simplified tax system exempts from property and value added tax.

There are two forms of the simplified system: by income and by profit. The first option provides for the payment of six percent of income. In this case, expenses invested in the enterprise are not subject to consideration.

The second option is more loyal to a business that involves constant investments. As soon as the businessman submits a report to the tax office, a calculation is made that takes into account the costs of the investment. The fee is 5-15% of income.

Entrepreneurs who meet certain conditions can switch to this scheme.

Annual income does not exceed 6 million rubles.
The number of employees is no more than 100 people.

OSN

For businessmen, OSN is the least profitable. If you do not apply for one of the listed options, you will have to work on the basis of the OSN.

Difficult in reporting. The company must have an accountant.
The second disadvantage is high interest rates and many taxes.

You learned how to become an individual entrepreneur in Russia and what taxes to pay. Each of the listed systems has disadvantages and advantages, and determines what taxes you have to pay.

I examined in detail the procedure for registering individual entrepreneurship and paid attention to the taxation system. I sincerely hope that the information will help.

If you have a good business idea, try to implement it in your country. If this doesn’t work out at home, come to Russia and try your luck here. Perhaps you will be lucky and become a millionaire. See you again and have a profitable business!

An individual entrepreneur (IP) is a person who is engaged in business officially, but without forming a legal entity. He does not have to keep accounting records and open a bank account, but business risks fall on his personal property.

Any capable citizen (except for civil servants and military personnel) can become an individual entrepreneur. The procedure is quite simple.

How to register an individual entrepreneur

1. Decide on your activities

Do you bake cakes? Do you repair cars? Take a look at the All-Russian Classifier of Types of Economic Activities (OKVED) and find the code that corresponds to your type of occupation.

OKVED codes must be included in the application for registration of individual entrepreneurs: one main and several additional ones.

Additional codes will come in handy if you decide to expand or repurpose your business. It is illegal to make money from something that does not fall under the codes specified during registration.

To engage in some types of activities (medicine, transporting passengers, etc.) a license is required, and a number of areas are closed to individual entrepreneurs. For example, individual entrepreneurs do not have the right to sell alcohol and produce medicines.

2. Choose a tax system

The amount of taxes and the amount of reporting depends on it. Therefore, it is better to decide on it even before opening an individual entrepreneur.

There are currently five tax regimes in Russia.

General taxation system (OSN or OSNO). Involves payment of VAT (18%), personal income tax (13%) and property tax (if any). This is one of the most complex systems - you can’t do it without an accountant. Suitable for entrepreneurs planning to cooperate with large organizations.
Simplified taxation system (STS). Allows you to select the object of taxation: income (then the tax rate will be 6%) or income minus expenses (the rate will be from 5 to 15% depending on the region). This is the simplest and most beginner-friendly system. But only individual entrepreneurs who have less than a hundred employees and whose annual profit does not exceed 60 million rubles can use it.
Patent taxation system (PTS). Introduced specifically for individual entrepreneurs who have less than 15 employees and profits of no more than 60 million rubles per year. Valid only for certain types of activities. An entrepreneur simply buys a patent for a period of 1 to 12 months and keeps a book of income and expenses - no regular payments or declarations.
Unified tax on imputed income (UTII). Applicable only for selected types of activities (Article 346.26 of the Tax Code of the Russian Federation) and not in all regions. UTII does not depend on profit. The tax is calculated using a special formula, which is influenced by the scale of the business (sales area, number of employees, etc.).
Unified Agricultural Tax (USAT). Another simplified system without VAT, income and property taxes. Suitable for those who grow, process or sell agricultural products.

When registering an individual entrepreneur, the OSN automatically comes into force. You can switch from it to the simplified tax system or unified agricultural tax within 30 days, to the PSN - within 10, and to the UTII - 5 days. If you are late, you will have to wait for a new reporting period.

3. Prepare a package of documents

To contact the Federal Tax Service (FTS) you will need:

Application on form P21001.
Receipt for payment of state duty.
Passport + its copy.
Application for transition to the simplified tax system, PSN, UTII or Unified Agricultural Tax (optional).
TIN (if missing, it will be assigned upon registration of individual entrepreneurs).

You can submit documents to the tax office in person or through a representative, or send them by registered mail with a list of the attachments. In the latter case, a copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.

4. Submit an application for registration of individual entrepreneurs

Application for state registration of an individual as an individual entrepreneur (form P21001) is the most important document in the entire package. Due to errors in it, they most often refuse to open an individual entrepreneur.

The application must be filled out in capital letters on a computer (font - Courier New, size - 18 pt) or in black ink and block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - registration address and passport details. The code of your subject of the Russian Federation and the code of your identity document can be found in the requirements for document processing, and the postal code can be found on the Russian Post website.

When filling out the application, do not sign on sheet B. This is done in the presence of a tax inspector.

Are you afraid of getting confused in the requirements and making mistakes? Use one of the free document preparation services. There are many of these on the Internet now.

5. Pay the state fee

For this purpose, the Federal Tax Service website has a service “Payment of state duty”. First, select your payment type. Enter the full name and address of the payer. The details of the required tax office will automatically appear on the receipt.

Now you need to specify the payment method. To pay in cash, print and pay a receipt at any bank.

Registration of an individual entrepreneur costs 800 rubles. This is the amount of the state duty.

For non-cash payment, you must have a Taxpayer Identification Number (TIN). You can pay online through a QIWI wallet or a Federal Tax Service partner bank.

6. Submit documents for registration with the tax office

An individual entrepreneur can build a business throughout Russia, but he will have to open an individual entrepreneur at the place of registration (registration).

You can submit documents for individual entrepreneur registration in person by visiting the tax office or MFC, or remotely:

Through the service “Submission of electronic documents for state registration of legal entities and individual entrepreneurs” (an electronic signature is required).
Through the service “Submitting an application for state registration of individual entrepreneurs and legal entities.”

The last method is the easiest. You only have to go to the tax office once to pick up documents about opening an individual entrepreneur.

7. Receive an individual entrepreneur registration document

After 3 working days, you will be given an entry sheet in the Unified State Register of Individual Entrepreneurs (USRIP). It will indicate the main state registration number of the individual entrepreneur (OGRNIP).

A paper certificate of registration of individual entrepreneurs is no longer issued.

Be sure to check the information in the received documents. If you find a mistake, ask the inspector to draw up a protocol of disagreements.

8. Register with extra-budgetary funds

The tax inspectorate must notify the Pension Fund (PFR) and Rosstat about the emergence of a new individual entrepreneur in Russia.

A certificate of registration with the Pension Fund and statistics codes will be given to you upon receipt of the Unified State Register of Individual Entrepreneurs (USRIP) sheet or sent by mail. If this does not happen, contact your local Pension Fund office yourself.

You must register with the Social Insurance Fund (SIF) within 30 days from the date of hiring your first employee.

9. Get a stamp, open a bank account, buy a cash register

All this is optional and greatly depends on the type of activity, but:

Documents sealed have more weight in the minds of clients and partners.
It is much more convenient to settle accounts with counterparties and pay taxes in non-cash form through an individual entrepreneur’s current account.
In most cases, you cannot accept cash from customers without issuing a receipt.

That's all. Nine simple steps and you are an individual entrepreneur!

So, you have decided to open your own business project and become an individual entrepreneur. In this article we will discuss what is needed to open an individual entrepreneur. Some people believe that opening an individual entrepreneur begins with registration. But this is a false statement. First of all, to open an individual entrepreneur, you need to think through all the details of creating your project and possible options for its further development, draw up a business plan, and only then prepare to register an individual entrepreneur with the Federal Tax Service.

Opening conditions

According to the legislation of the Russian Federation, any adult and capable citizen of the Russian Federation or a citizen of another country who permanently lives in the territory of the Russian Federation can become an individual entrepreneur.

“What does it take to open an individual entrepreneur under the age of 18?” is a question often asked by teenagers who want to start their own business. There are mitigating circumstances for such cases. Thus, it is allowed to register as an individual entrepreneur at the age of 16 years or older if the person is recognized as legally competent by a decision of the court or authorized guardianship authorities.

Also, a teenager from 14 to 16 years old can become an individual entrepreneur if his parents have given written consent to this.

It is prohibited for employees of security agencies and the prosecutor's office, military personnel, state and municipal employees to register as individual entrepreneurs.

How to prepare for registration - requirements

Let's look at what is needed to open an individual entrepreneur in the Federal Tax Service and where to start preparing the documents. There are two options for resolving this issue. The first is to collect and prepare all the documents yourself, the second is to use the services of companies that specialize in this. To be honest, the difference in money is not very big, and the registration procedure is not that troublesome. Below we suggest that you familiarize yourself with the basic requirements for individual entrepreneurs.

Documents for opening an individual entrepreneur

One of the most important conditions for opening an individual entrepreneur is the availability of the necessary documentation. The package of documents for opening an individual entrepreneur consists of:

Applications for opening an individual entrepreneur according to form P21001 (in one copy; if the application is submitted in person, then notarization is not required).
A receipt confirming payment of the state duty - 800 rubles (this amount is part of the cost of opening an individual entrepreneur).
Copies of the main page and the page with registration from the passport (you will also need to present the original);
Copies of the TIN (again, when demonstrating the original, but this document is not mandatory, the main thing is to indicate the correct TIN, if it is assigned to you, in the application; if you haven’t received the TIN yet, it doesn’t matter: they will assign it to you and give you a certificate along with documents confirming registration of individual entrepreneurs);
Applications in form 26.2-1 (this is an application for the transition to a simplified taxation system, you can submit it within thirty days after the Unified State Register of Entrepreneurs entry sheet).

The last application in the list of documents for opening an individual entrepreneur is not mandatory and is submitted only at the request of the future individual entrepreneur.

If you submit documents not in person, but through a representative or send them by mail, you must have the signatures on the application and copies notarized.

For persons who do not have Russian citizenship, the necessary document for opening an individual entrepreneur is a copy of the certificate of his place of residence.

Rules and procedure for registering individual entrepreneurs

The procedure begins with an application to open an individual entrepreneur

I would like to dwell on some points regarding filling out the application on form P21001. It indicates the address of the enterprise and the home address of the individual entrepreneur, telephone numbers and data from the passport. After filling out the application, you must sign on the back of it; this must be done at the tax office in the presence of a tax inspector or at a notary if you do not plan to submit documents for registration in person.

One of the fields for filling out this document (Sheet A) is OKVED (All-Russian Classifier of Types of Economic Activities), which indicates your types of activities. It is advisable to write more possible classifiers, because if you want to expand your field of activity, and the required classifier is not specified, then you will have to pay for a new type of activity and wait about five days for it to be entered.

Sheet B of the application is filled out at the tax office and returned to the applicant.

An example of a completed application for individual entrepreneur registration

How to avoid mistakes when filling out

Care and knowledge will always help you avoid mistakes when filling out any documents. But if you wish, you can always play it safe and contact specialists who will not only tell you what documents are needed to register an individual entrepreneur, but will also help you prepare them correctly, and, if necessary, represent your interests in communication with the tax authorities.

However, such services cost money, not very much, but for a beginning entrepreneur such expenses are often not very appropriate. Although there are two opposing points of view on this.

Firstly, many are sure that the process of registering an individual entrepreneur is best entrusted to professionals who will take care of all the paperwork and visiting authorities. Moreover, in case of any troubles, such as refusal of registration, the professionals will be responsible to the applicant.

Secondly, no less a number of beginning and existing entrepreneurs are confident that the documents necessary for registering an individual entrepreneur must be prepared and submitted to the Federal Tax Service on their own. Representatives of this position firmly believe that this is the only way to become a real businessman, who from the very beginning must rely only on himself.

Everyone is right in some way, but everyone chooses for themselves the option that is most acceptable: the main thing is that the documents are always in order.

Where and when can you register an individual entrepreneur?

Having collected all the documents, you need to contact the tax authorities. A Federal Tax Service employee will check the documentation you have collected and provide a list of documents you submitted to open an individual entrepreneur, and will also inform you when it will be possible to pick up the completed Unified State Register of Entrepreneurs (USRIP) entry sheet (according to the law, up to five days).

On the appointed day, you will need to come again to the Federal Tax Service, receive a sheet of entry from the Unified State Register of Individual Entrepreneurs, and also sign in the journal about their receipt. As you can see, the period for registering an individual entrepreneur is not that long.

Online registration

The procedure for registering an individual entrepreneur has been greatly simplified due to the opening of an online registration resource. An absolute plus is that there is no need to go to a notary, fill out a paper form, pay state fees, and stand in long and tedious lines.

To register, you need to go through a simple procedure on the tax service website.

Having filled out the necessary fields regarding last name, first name, patronymic, identification number and passport data, we form an application, which also needs to be filled out.

In addition to personal data, you must indicate the OKVED code.

For those wishing to pay through a bank “the old fashioned way,” a receipt is generated for payment of the state fee for registering an entrepreneur. Those who have bank cards or know how to pay with a mobile phone will not have to leave the house at all. The payment amount is currently 800 rubles.

After payment, you should wait for confirmation that the payment has reached the address and the application has been accepted. Along with it, a notification should be sent to your email address about when you need to come to the Federal Tax Service to complete the registration procedure. To do this, you only need to take with you your passport and the original payment receipt (if the payment was made through a bank).

How to start a business if you are a student: Video

Quite a lot of people are not averse to starting a private business and working for themselves. In order to start your own business you need. Doing this is not as difficult as it might seem at first.

Running around authorities, filling out paperwork, a lot of wasted time - in fact, it’s much easier to register now. In terms of timing, independent opening takes a short period of time.

An individual entrepreneur has many of the rights of legal entities (?). He is free to use the proceeds. In order to register, a future individual entrepreneur does not need to have a legal address, and there is also no need for authorized capital. He is liable for all his obligations with his property.

Where should I register an individual entrepreneur?

Registration is carried out with the tax service. Not only registration, but also subsequent payment of taxes and pension fees takes place at the district office at the place of registration. Moreover, it is impossible to register as an individual entrepreneur only at the place of permanent registration, or with temporary registration. Read about what an entrepreneur needs to know about registering a Pension Fund.

Or you can register at the place of temporary registration, but only if there is no permanent registration at all. After registration, you can conduct business in any subject of the Russian Federation.

Which tax should I choose?

There are different taxation systems: OSNO - general, USN - simplified, UTII - unified tax on imputed income, patent, Unified Agricultural Tax - unified agricultural tax. Beginning entrepreneurs who do not intend to engage in wholesale trade are better off choosing the simplified tax system. The simplified tax system is the most profitable regime for individual entrepreneurs.

There are 2 types of simplified tax system - income (6%) and income reduced by the amount of expenses (this is from 5 to 15%: in each region differently). This system allows you to optimally reduce the tax burden on the entrepreneur. The amount of tax paid can be significantly reduced by 100% of the insurance premiums paid for yourself.

OSNO is the default tax regime for individual entrepreneurs. If you do not submit any application, you will be automatically registered with OSNO. For individual entrepreneur accounting, this is the most difficult option.

What documents should I prepare to submit my application?

Submission of documents for opening an individual entrepreneur begins independently with the Federal Tax Service. If you do not have a TIN, you will need to obtain one from the tax authority. You can apply for a TIN directly when submitting an application for registration, but this will increase the registration period slightly.

When registering, you must indicate activity codes. It is better to select at least twenty codes from the entire list, so that later there will be no additional hassle associated with additional registration. The first code is the main activity. You must specify at least three codes. In total, the application allows you to specify up to 57 codes, but this will be redundant.

Additional codes can lead to a significant increase in contributions to the Social Insurance Fund, which are calculated according to the class of professional risk. It depends on the main code whether you are covered by Pension Fund benefits, which pay 18% rather than 26% for employees. For OKVED values 80, 85, 92, 93, you may be asked to bring a police certificate of no criminal record. You can find out about other statistics codes that individual entrepreneurs will need during the registration process and for subsequent reporting.

The application for registration is filled out according to the sample manually or on a computer, but without making changes or erasures. When submitting an application, sheet B is given to the applicant as a receipt.

Cost of opening an individual entrepreneur

The documents must be accompanied by a receipt for payment of the state duty. How much does it cost to open a sole proprietorship on your own? In 2014, the state estimates registration at 800 rubles. Details for paying the state duty can be written off at the tax office. It should be taken into account that the state duty is not refundable even if government agencies refuse registration.

In the future, after registration, you can optionally spend from 500 to 1000 rubles on and, depending on the bank, from 0 to 2000 rubles. to open a current account.

If you meet the requirements of the employment service and are registered as unemployed, you can even get this money back. Making a seal is not mandatory for individual entrepreneurs, but they can significantly facilitate the activity.

Another step-by-step instruction on how to open an individual entrepreneur yourself is presented in the video. Enjoy watching!

http://www.youtube.com/watch?feature=player_detailpage&v=ovsY9Ph3Pp0

How to switch directly to the simplified tax system?

To do this, you need to write an application in 2 copies at once. If you forgot to submit this application or did not prepare it, you have 30 days to submit it to the IRS. Otherwise, you can switch to the simplified tax system only from the new year.

Documents for opening an individual entrepreneur yourself

Application for state registration of individual entrepreneurs - 1 copy. Sheet B will be filled out at the tax office and handed over to you.
A copy of the TIN or an application for assignment of a TIN,
Copy of passport on one sheet,
Receipt of paid state duty,
If you consider it necessary, submit an application for transition to the simplified tax system in 2 copies.

Before submitting, you must once again carefully check all documents for errors and typos. If there is an error in them, registration may be denied. Then you will have to pay the state fee again and collect all the documents. Documents can be submitted in person to the tax office. This is the simplest, but time-consuming option.

You can send documents by mail with a valuable letter with an inventory. In this case, you will also receive documents from the tax office by mail, but this will also take quite a lot of time, taking into account the postage. If you plan to use an intermediary to submit documents, you will have to issue a power of attorney through a notary.

How to register an individual entrepreneur via the Internet?

Self-registration of individual entrepreneurs via the Internet is carried out through the Federal Tax Service website. In this case, the possibility of error is practically eliminated, because the application is generated automatically based on the entered data. The state fee can also be paid on the website. No electronic signature is required when submitting an application, your identity will be verified when you come to collect your completed documents.

1. On the Federal Tax Service website, you need to go to the Electronic Services tab and find the “Submitting an application for state registration as an individual entrepreneur” tab.

2. Select the “Individual Entrepreneur Registration” tab.

3. In the “Identification” section you need to enter all your personal data. Moreover, if you do not remember your TIN, the program will insert it yourself.

4. Then you go to “Filling out an application”, where you will need to indicate OKVED codes, which can also be selected on the website.

5. In the “Payment of state fees” section, you can pay for the generated payment order directly from your bank card online. You immediately need to print out a copy of the payment receipt, which you will then need to present to the tax office.

6. In the next section “Confirmation of payment”, indicate the bank’s BIC.

That's all. Now, when you go to the tax office for documents, do not forget to take with you an application for switching to the simplified tax system.