A package of documents for opening a sole proprietorship on your own. How much does it cost to register an individual entrepreneur now? What documents should you be given after registration?

The education level of the Russian population is increasing every year. Every year, universities graduate thousands of young financiers. And many of these aspiring businessmen want to open their own business. Therefore, we have created step-by-step instructions for beginners on how to open an individual entrepreneur in 2019.

Advantages of IP

More and more people are becoming entrepreneurs. The dynamics of growth in the number of individual entrepreneurs in Russia exceeds similar data for legal entities. And there are objective reasons for this. Firstly, the entrepreneur does not need to account for accounting. Secondly, the registration procedure is much simpler and requires fewer documents. Thirdly, a more loyal system of fines and taxation.

In addition, a legal address is not required for entrepreneurship. Individual entrepreneurs can immediately consider all profits to be their property, and many bureaucratic formalities, such as maintaining protocols and forming authorized capital, are absent.

Taxation

There are 3 main taxation systems available for individual entrepreneurs:

The general taxation system (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. Individual entrepreneurs are also required to pay property taxes.
Simplified taxation system (STS). With such a system, VAT and personal income tax are not charged to individual entrepreneurs. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
Patent taxation system (PTS). Applicable under a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy a patent for a period of up to 1 year, then during this time you will not pay tax on your main activity. A patent requires payment of 6% of the potential income established by law for a specific type of activity.

The Unified Agricultural Tax (USAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of activity. In addition to taxes, individual entrepreneurs must annually pay a number of social contributions.

Who can become an individual entrepreneur

The requirements for individuals wishing to become entrepreneurs are not very strict. They were established in 2001 by Federal Law 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”. Any adult capable citizen can register an individual entrepreneur if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an individual entrepreneur is impossible:

private security activities;
production and trade of alcoholic beverages and medicines;
electric power industry;
development and production of military equipment and weapons;
investment funds and similar financial institutions;
aerospace technologies;
air transportation;
activities related to pyrotechnics and explosive substances, and a number of other types.

There are also exceptions that allow minors to conduct business activities:

If you have an employment contract and permission from an adult legal representative, an individual entrepreneur can be registered from the age of 16.
If a minor citizen is married, then from the age of 16 you can also become an entrepreneur.
You can start running a legal business even at the age of 14. But for this you need to obtain notarized permission from both parents.

A person recognized as partially or completely incapacitated will not be able to open an individual entrepreneur under any conditions. It is also not available for 5 years after the completion of bankruptcy proceedings of the registered individual. Another prohibition concerns certain types of activities (usually related to working with minors) - an individual entrepreneur will not be registered if there is a criminal record or criminal prosecution.

Required documents

Opening an individual entrepreneur is a process that requires the applicant to provide a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistakes when filling out papers or the absence of one document can cause a delay. And sometimes they even refuse to open an individual entrepreneur, after which you will need to go through the entire procedure from the very beginning.

If you are planning to conduct business, we strongly recommend that you clarify which authority you need to submit the necessary documents to. So, here is their list:

First, you must submit a completed Application Form P21001. It is evidence that the citizen has expressed a desire to become an entrepreneur. Therefore, making even the slightest mistake when filling out an application is unacceptable.
A copy of the passport of a citizen of the Russian Federation. If the document is submitted not by the owner of the passport, but by a third party, then it must be notarized.
A copy of the birth certificate (if the passport does not contain data on the date and place of birth).
A copy of a document confirming your residential address (if your passport does not contain this data).
Receipt confirming payment of the state duty. It is worth noting that when submitting documents electronically, you do not need to pay this fee, starting from January 1, 2019.

These documents are sufficient if the applicant has citizenship of the Russian Federation.

If a foreigner wants to engage in entrepreneurial activity on the territory of the Russian Federation, then he will be required to provide some additional papers:

Application on Form P21001.
A copy of the foreigner's identity card.
A copy of a document that confirms the fact that a foreign citizen is in the Russian Federation legally.
A copy of the birth certificate. If this cannot be provided, a copy of any other official document indicating where and when the person was born will be required.
You must also provide a copy of a document confirming that the foreigner has a legal place of residence in Russia.
You may need a receipt for payment of the fee, the amount of which is 800 rubles.

It is worth considering that minor applicants cannot submit documents independently. With the exception of persons who are legally married and have provided evidence of legal capacity. All other cases require that each copy of the document be notarized with the consent of the minor's parents.

Rules for filling out an application

The previous topic discussed the importance of filling out the application correctly. In order for your application to be accepted, you must provide the following information:

Full name, date of birth and gender of the applicant.
If available, then TIN (taxpayer identification number).
Place of official registration, code of the subject of the Russian Federation and postal code.
Citizenship.
Place of Birth.
Data about the citizen's passport: number, series, when and by whom it was issued.
Telephone numbers where the applicant can be contacted if necessary.
OKVED codes.

Depending on the subject of the Russian Federation in which the individual entrepreneur is opened, the application pages may need to be sewn together. You need to check with the tax service whether there is such a need. Now let's take a closer look at which aspects should be given special attention during the filling process.

There is a uniform standard for filling out papers by hand. This must be done in capital block letters. The only correct paste color is black. If even one of these conditions is not met, the government agency will not accept the application.

There is a more convenient method of submitting an application. You need to use an online service that will help you collect the necessary package of documents and register as an individual entrepreneur. The benefit is that the possibility of error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling out the application online: you will have to pay for the services provided, while working on the application yourself is free.

You can also register online through the tax website https://service.nalog.ru/gosreg/#ip. However, this will require an account with State Services or a taxpayer’s personal account, as well as a certificate and software for working with electronic signatures.

The program for preparing documents for state registration is located at the following link https://www.nalog.ru/rn77/program/5961277/.

Registration and opening costs

The first thing anyone who wants to become an individual entrepreneur should think about is the associated costs. Their assessment needs to be approached responsibly, to ensure that already halfway through it does not suddenly turn out that it is not possible to make the obligatory payment.

To become an individual entrepreneur, a person must be prepared to spend money on the following services:

Government duty. Its amount is 800 rubles if the applicant submits a package of documents directly to the relevant authorities. But this expense item does not apply to those who provide documents electronically. In this case, no state duty is charged. The relevant law comes into force on January 1, 2019.
A mandatory attribute of an entrepreneur, indispensable in running a business, is printing. To make it, you need to pay an amount ranging from 400 to 800 rubles. The law does not oblige an individual entrepreneur to have a seal, but without it many transactions are simply impossible, so it is better to do it anyway.
Notarial services. You will have to pay for them if certification of documents is required. For example, if they are submitted by a representative, the signature must be certified. Payment can vary greatly from 1000 to 10 thousand rubles. It depends on how expensive and in demand the specialist is and what services are required.
You will also need to pay for the services of other organizations participating in the opening of an individual entrepreneur. They will cost an average of 2 – 3 thousand rubles.
The bank in which a current account for business activities will be opened will charge a certain fee for its services. Usually it is 200 - 500 rubles, but a number of banks also have free offers for individual entrepreneurs. Opening a current account is not a mandatory requirement for registration, but you will certainly need it in business, so it is better to open it right away.

A clear advantage is that the future entrepreneur is free to choose whether to seek additional help from specialists or go through the procedures on his own, where possible.

Who can be refused and why?

If the applicant spent his time and money collecting and certifying all documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an individual entrepreneur. This state of affairs is always very disappointing. But if you look at the possible reasons for failure, you can reduce the likelihood of failure to a minimum:

The application is missing important information. Or vice versa, everything is indicated, but with errors.
Do not forget about the list of activities prohibited for individual entrepreneurs. If you ignore this issue, your efforts will be wasted.
Incorrect document submission address. The package of documents is accepted only at the place of registration.
The applicant already has an unclosed individual entrepreneur.
If 12 months have not passed since the forced closure of the previous individual entrepreneur.
A court order prohibiting the applicant from being an entrepreneur for a specified period that has not yet passed.

Remember that the procedure for approving the opening of an individual entrepreneur is clearly regulated. And refusal for biased reasons cannot be considered legal.

What has changed compared to 2018

One of the key changes for the coming year is the introduction of online cash registers. From January 1, 2019, those entrepreneurs who use online cash registers are exempt from declaring under the simplified tax system. The completion of the transition to online cash registers should occur on July 1, 2019. Also in the new year, a new “product code” requisite will appear for online cash register receipts.

From January 1, it is planned to increase VAT from the current 18% to 20%. And the mandatory state duty will be canceled for individual entrepreneurs registering through the online service. Also, from October 1, 2018, the fee for re-submitting documents for registration after refusal was canceled. But there is a limitation here - you can submit documents again only within 3 months, and only once; you will have to pay for further attempts. They decided to extend the supervisory holidays for an additional 2 years - until 2020. And the deflator coefficient for the UTII tax will increase again, this time from 1.868 to 1.915.

In contact with

The first question that interests all future entrepreneurs is how much it costs to open an individual entrepreneur. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not complicated and at the same time allows you to save up to 8,000 rubles on fees for lawyers and a notary. depending on the region.

The second question is what documents are required to open an individual entrepreneur. Here, too, everything is extremely simple; to register an individual entrepreneur, all you need is a passport and TIN, if available. Registration of individual entrepreneurs is carried out only at the place of registration of the individual. persons (registration in passport), and an individual entrepreneur can conduct his activities throughout the territory of Russia.

The third question is how long it will take to open an individual entrepreneur. The registration period for individual entrepreneurs is established by law and is equal to 3 working days. After receiving documents confirming the registration of an individual entrepreneur, you can immediately begin work.

The final fourth question is what to do after registering an individual entrepreneur and what taxes the individual entrepreneur pays. The entire procedure for opening an individual entrepreneur on your own for free, as well as the sequence of actions after opening an individual entrepreneur, is presented in our complete step-by-step instructions for opening an individual entrepreneur in 2019.

How to open an individual entrepreneur step by step instructions 2019

Step 1. Prepare application P21001 to open an individual entrepreneur

Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is the correct filling out of the application for state registration of an individual as an individual entrepreneur in form P21001, an error in which may lead to a refusal to register an individual entrepreneur. You enter the necessary data directly through the website pages and at the output you receive documents ready for printing and submission for state registration of individual entrepreneurs.

One of these services was implemented by our partner - Online service for preparing documents for individual entrepreneur registration in 15 minutes. The service is provided free of charge.

Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and in the future submit them for state registration at a time convenient for you.

You can also fill out an application for opening an individual entrepreneur yourself. To do this, you need to download the form P21001 application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@.

Approach the issue of filling out this application with full responsibility, because the new form P21001 is machine-readable, which means that any deviation from the standard may lead to a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and submit the application again, and also pay the state fee of 800 rubles again.

Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not filling up.

The choice of OKVED should be approached carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there will be no questions or complaints from regulatory agencies. First familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digital characters. Additional codes are entered line by line from left to right.

4. On Sheet B of the application we indicate the procedure for issuing documents and a contact telephone number. Fields Full name and the applicant's signature are filled out only by hand in black ink in the presence of a tax inspector when submitting an application for state registration. You do not need to have your signature certified by a notary when submitting documents for individual entrepreneur registration in person.

Attention! We print out the completed application P21001 in one copy. Double-sided printing of the application is prohibited. The completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the application form P21001 or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for individual entrepreneur registration provided by our partner.

Step 2. Select an individual entrepreneur tax system

You need to decide on the taxation system before submitting an application to open an individual entrepreneur, since the regime will be applied from the date of registration of the individual entrepreneur. Notification of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.

The best option for starting individual entrepreneurs is one of two types of simplified tax system (STS):

Income (STS 6%)- 6% is paid on the entire amount of income, while expenses are not taken into account at all and do not affect the amount of tax.

Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference in income and documented expenses. The rate is 15%, but in the regions the authorities may reduce it for different types of activities (the rate should be checked in the regional law).

You can read about the patent taxation system (PTS) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application to switch to UTII is submitted only when you actually begin to carry out “imputed” activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to submit an application for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.

Step 3. Pay the state fee for opening an individual entrepreneur

The state fee for opening an individual entrepreneur is 800 rubles. To generate a receipt for payment of state duty, use the Federal Tax Service “Payment of state duty” service. Tax details are entered automatically when the state fee is generated in accordance with the address you entered. After generating the receipt, all you have to do is 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 Federal Tax Service partner banks, thus eliminating a trip to the bank.

Step 4. Check the package of documents for opening an individual entrepreneur and take it to the tax office

You must have an application for registration of an individual entrepreneur (one copy), a notice of transition to the simplified tax system (two copies), an original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service, in the presence of a tax inspector, fill out the Full Name field with a pen and black ink. and place the applicant’s signature on Sheet B of application P21001. As a result, the inspector will issue you a receipt for the documents submitted by the applicant to the registration authority.

You can find out the address, work schedule and telephone numbers of the tax office at your place of registration using the “ ” service.

You can track the state of readiness of documents using the service “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.”

Step 5. Take documents confirming the opening of an individual entrepreneur from the regulatory authorities

After 3 working days, documents on registration of individual entrepreneurs (provided that the documents submitted for registration are completed correctly) will be ready.

To receive them, you must have a passport and a receipt for receipt of documents with you (issued by an inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);

Upon successful registration of an individual entrepreneur, you will be given the following documents:

Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number of an individual entrepreneur);

Certificate of registration - a document confirming the assignment of a TIN (taxpayer identification number). It indicates the Federal Tax Service to which you will need to report, your Taxpayer Identification Number (TIN) and the date of registration;

Record sheet of the Unified State Register of Individual Entrepreneurs (USRIP record sheet).

The application of the simplified tax system will be confirmed by the second copy of the notification (you submit two copies when registering an individual entrepreneur; one with a tax mark remains with you). If necessary, you can additionally request an information letter from the Federal Tax Service on the application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.

Step 6. Wait for a response from the Pension Fund regarding the registration of individual entrepreneurs

After registering an individual entrepreneur, the information is automatically transferred to the Pension Fund, where the entrepreneur is also registered. This is necessary to pay fixed individual entrepreneur contributions. You will receive registration documents by mail to your registration address. If you do not receive a response from the fund within a month, you should contact the Pension Fund (in person or by phone). You may need to come to the Pension Fund to obtain documents.

You will need to take with you:

A copy and original of the Individual Entrepreneur Registration Certificate (the document where the OGRNIP number is indicated);

A copy and original of the USRIP entry sheet.

An individual entrepreneur without employees is not registered with the Social Insurance Fund.

Step 7. Obtain IP statistics codes

A notification (letter) about the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not required to be received. But, in it, among other codes, an important code is indicated - OKPO, which is needed when preparing reports. In addition, some banks still require notification of codes when opening a current account. Therefore, it is better to have this document in hand. You can receive and print a notification with statistics codes yourself on the website or by contacting your Rosstat branch.

Step 8. Make an IP stamp

The use of seals is gradually being phased out and individual entrepreneurs are not required to have one. However, in some cases a seal is still required (for example, when issuing a power of attorney to the court). In addition, business customs still retain the memory of seals. Counterparties will trust and believe your documents more if they are stamped. Therefore, we recommend making an IP stamp. There are no requirements for the impression; usually stamp manufacturers have ready-made forms and samples of impressions. In the future, you can use your stamp as needed.

Step 11. Decide whether you will have employees

If an individual entrepreneur will hire employees (under an employment or civil contract), then it is necessary to separately register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund. It is not necessary to do this directly when registering an individual entrepreneur. When the need for workers arises, before concluding the first contract with an individual. An individual entrepreneur must go through the registration procedure as an employer with the Pension Fund of Russia and the Social Insurance Fund. Registration as an employer and the presence of employees will require you to submit additional reports to the Pension Fund and the Social Insurance Fund.

Step 12. Send a notification about the activities of the individual entrepreneur

The commencement of certain activities must be notified. The notification is submitted not upon the fact of indicating the OKVED code in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.

The notification is submitted by individual entrepreneurs working in the field of retail trade, provision of transport services and services to the public (individuals). A complete list of specific types of activities that need to be notified is contained in Appendix No. 1 to the Rules, approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.

Step 13. Choose where to keep documents and how to submit individual entrepreneur reports

You should keep records of your activities from day one. The book of accounting for income and expenses is maintained according to established rules; transactions performed, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) must be made at the end of the current quarter.

The options may be the following:

Hire an accountant;

Understand everything yourself, keep accounting in Excel, and submit reports personally to the Federal Tax Service or send by mail;

Leave your comments and suggestions for improving this article in the comments.

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

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

maintenance and cleaning of collectors and drainage networks, including cleaning of collectors with a flexible rod show in full
This type of activity allows you to choose two taxation systems for individual entrepreneurs - simplified tax system and OSNO. OSNO is a general taxation system that is more complex for accounting, reporting and more expensive in terms of paying taxes than the simplified tax system.

The simplified taxation system is of two types. The first is when you pay 6% of the total amount of all your income from the selected type of activity. Second - you pay 15% of the difference in income minus expenses. Those. You must calculate for yourself what is more profitable for you; if you expect large expenses (fuel, consumables for car maintenance, payment for various services), then of course it is better to choose the simplified tax system (income minus expenses) x 15%.

Second option:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

OKVED code:

80.10.3 Additional education for children

This grouping includes:

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

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

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

If you choose an OKVED code:

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

You don't need a license.

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

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

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

Formula for calculating insurance premiums for individual entrepreneurs:

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

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

In order to register as an individual entrepreneur, it is necessary not only to collect the required package of documents, but also to pay the state fee.

The state fee for opening an individual entrepreneur is a sum of money charged by the state from an individual for the services of considering an application for registration as an individual entrepreneur.

In this article, we will look at the amount of state duty provided for 2016 and find out the procedure for paying it.

State duty amount

The state fee for registering an individual entrepreneur in 2016 is 800 rubles. There is no need to pay anything for making changes to the Unified State Register of Individual Entrepreneurs. To close an individual entrepreneur, you need to pay 160 rubles. As a rule, the amount of state duty tends to increase every year. It increases along with the increase in the minimum wage.

Payment Features

In order to pay the state fee for registering an individual entrepreneur, you must first find out the details of the Federal Tax Service at your place of residence. Once the fee details have been received, you must fill out a payment receipt. You can make a payment in the following ways:

through a payment terminal;
via the Internet (electronic method);
at any bank branch.

Bank details for paying the state fee for registering an individual entrepreneur can be obtained from the relevant branch of the Federal Tax Service.

On March 11, 2014, Order of the Ministry of Finance of Russia dated December 26, 2013 N 139n came into force. In accordance with it, failure to provide a receipt for payment of the state fee is not a basis for refusal to register an individual entrepreneur by employees of the Federal Tax Service. The tax office may request this document in the information system on state and municipal payments. That is, you can pay the state registration fee using a Qiwi wallet (or other payment system).

In addition, clients of partner banks have the opportunity to make non-cash payment of state fees for individual entrepreneur registration in 2016, if they have current accounts.

Refund fee

If registration of an individual entrepreneur is refused, the state duty is not refundable. When attempting to register an individual entrepreneur again, the previously paid fee will not be taken into account. You will have to pay the state duty again and submit the receipt along with other documents for registration to the tax authority.

To ensure that you do not have any problems with collecting and submitting documents, you can contact specialized companies that provide assistance in registering individual entrepreneurs on a turnkey basis. But in general, this task is not at all difficult and you can solve it yourself. Most often, the need for the services of intermediaries arises only if it is necessary to register an individual entrepreneur in a region different from the region of actual residence.