Individual entrepreneur- This individual, registered in in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity.

Today, anyone who has reached the age of majority and is a citizen of the Russian Federation can be an individual entrepreneur. True, this rule does not apply to state and municipal employees.

Choosing a registration method

There are two ways to register an individual entrepreneur:

Self-registration of individual entrepreneurs. A fairly easy procedure, which essentially consists of preparing a few simple documents. Moreover, at the moment there are convenient free online services, with the help of which all the necessary papers can be prepared automatically and very quickly.

Paid registration of individual entrepreneurs through a specialized company. Suitable for those who want to save time and do not want to delve into the process of registering an individual entrepreneur.

How much does it cost to open a sole proprietorship? Payment of the state fee for registration of individual entrepreneurs - 800 rubles. Making a seal (optional) -500 – 1,000 rubles, Opening a current account for an individual entrepreneur (optional) - 0 – 2,000 rubles.

These expenses can be refunded if you are registered with the employment center as unemployed.

Paid registration of individual entrepreneurs

The cost of paid creation of an individual entrepreneur may depend on the region, but usually ranges from 1,000 to 5,000 rubles. State fee for registration of individual entrepreneurs in this amount Excluded. Services for making a seal and opening a current account may sometimes not be provided or may require an additional fee.

Before registration

You must have TIN. If it is not there, then you can fill out an application to receive it, which will need to be taken to the tax service along with other documents. In this case, simultaneously with the registration of an individual entrepreneur, you will be given a TIN, but the time for registration of an individual entrepreneur (5 working days) will increase by the time of registration of the TIN. However, this may not apply to all Federal Tax Service Inspectors (it is better to find out in advance). Therefore, first you can simply apply for a TIN (for example, through the Internet), and then, while you wait, prepare all the documents for registering an individual entrepreneur.

You better decide in advance what tax system will apply to your business.

You need to select types economic activity (OKVED codes), which you will presumably deal with and which you will indicate when registering as an individual entrepreneur. The first code you write in the application will become the main one. It will determine the amount of the Social Insurance Fund insurance rate and whether your business belongs to the category of preferential activities (it makes sense only if you plan to hire employees).

Required documents for registration

In order to register as an individual entrepreneur, you need to collect the following documents:

Application for state registration an individual as an individual entrepreneur using form P21001(sold in 1 copy);

Receipt for payment of state duty for individual entrepreneur registration;

Application for transition to a simplified taxation system in form No. 26.2-1(if you need to go) (surrendered in 2 copies);

Copies of all pages of the passport.

Read more about the documents for individual entrepreneur registration and how to fill them out. on this page.

Registration of individual entrepreneurs with the tax office

In most Federal Tax Service Inspectors, the bulk of documents are submitted and received according to the “one window” principle, i.e. In one place. Therefore, after all the papers have been prepared, you need to go to the tax office that registers you and check the documents with the samples provided. When providing documents in person notarize A signature is not required, therefore, just present your passport and give all the necessary documents.

After the documents are accepted, you will be given a receipt confirming their receipt and a second copy of the application for transition to the simplified tax system. The receipt must have a stamp and a date when you need to come pick up the documents (if you don’t pick them up on that day, they will be sent to you by mail).

If for some reason you are not able to submit the papers to the tax authority yourself, you can entrust this either to someone else (you need to fill out a power of attorney to provide interests to the Federal Tax Service), or send them by mail in a valuable letter with a list of the attachments. In addition, in both cases you will have to notarize a copy of your passport and signature on the application for registration of an individual entrepreneur (300 - 500 rubles). If the documents were sent by mail, they should also arrive back by mail within two to three weeks.

Documents receiving

Upon successful completion of the individual entrepreneur registration procedure, you become an individual entrepreneur and receive the following documents:

Certificate of state registration of an individual as an individual entrepreneur (OGRNIP);

Extract from the United state register individual entrepreneurs (USRIP) - 1 page., 2 pages, 3 pages, 4 pages;

Notification of registration of an individual with the tax authority;

Notification of registration of an individual in the territorial PFR body(pension fund) at place of residence;

Notification of assignment of statistics codes (from Rosstat).

What to do after registering an individual entrepreneur

If your tax service registers individual entrepreneurs on a “one-window” basis, then you can receive all of the above papers at once. However, if one of the last two documents is not given to you, then you will have to register with the relevant organization yourself. Read more about this on the page - Registration with the Pension Fund of Russia and Rospotrebnadzor(registration with Rospotrebnadzor is required only for some types of activities). Besides this you will have to get statistics codes from Rosstat.

You may also find detailed information about:

making a seal;

opening a current account for individual entrepreneurs;

cash register.

Possible reasons for refusal of registration

The reasons why you may be refused to open an individual entrepreneur may be the following:

Failure to submit documents required for registration;

Providing incorrect data, errors or typos;

Providing papers to another tax authority;

Declared bankrupt less than a year back;

The ban on driving has not expired entrepreneurial activity.

This organizational and legal form does not have the status of a legal entity, however, an entrepreneur has the right to engage in any legal activities, be a customer and contractor of works and services, and use hired labor. Entrepreneurship without legal education is ideal for small commercial enterprises, as well as enterprises operating in the service sector.

1 We create a package of documents

If you are an adult citizen of the Russian Federation, you will need the following documents to register

1. Application for state registration of a sole proprietor as an individual entrepreneur (form N P21001)
2. Copy of Russian passport
3. Receipt for payment of state duty in the amount of 800 rubles. You can generate a receipt for payment of state duty using the “Payment of state duty” service.

¡ The signature on the application, as well as a copy of the passport, must be notarized, except in the case when the applicant submits the documents in person and simultaneously presents the passport

2 Determining which tax authority to submit documents to

State registration of a sole proprietor as an individual entrepreneur is carried out at the tax authority at the place of his residence, that is, at the place of registration indicated in the passport.

If the passport does not contain a place of registration, then state registration of an individual entrepreneur can be carried out at the tax authority at the place of residence.

Registration of individual entrepreneurs in Moscow is carried out by MI Federal Tax Service No. 46.

3 Introducing the documents

Documents can be transferred to the tax office in any way convenient for you

Personally

• Directly to the inspection - in person or through a representative by proxy
• To the multifunctional center - in person or through a representative by proxy

Remotely

• By mail with declared value and description of the contents
• IN in electronic format

The inspection will accept the documents and issue (send) a receipt for their receipt.

4 We receive documents on state registration

If all documents are in order, through 5 working days at the tax office you can get

• Certificate of registration of individual entrepreneur
• USRIP record sheet

Documents can be collected in person or through a representative using a notarized power of attorney. They can be sent to your address and by mail.

Types of services from AAA-Investments LLC

• Registration of companies (LLC/IP; PJSC/JSC)
• Registration of non-profit organizations
• Registering changes
• Purchase and sale of shares
• Changes to the Criminal Code
• Changes in the types of activities of the company (OKVED)
• Bringing the charter into compliance with Federal Law No. 312-FZ
• Change of name, legal address
• Liquidation and reorganization of LLC/PJSC/JSC (CJSC)
• Termination of activities as an individual entrepreneur
• Other services
• Entry into the register of small businesses in Moscow

AAA-Invest specialists will provide you with company and individual entrepreneur registration services, including remotely for clients from any region of the Russian Federation. The impossibility of a face-to-face meeting is not an obstacle to performing services!

We are glad to see you among AAA-Invest Clients!

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

STEP 0. General information about the individual entrepreneur

An individual entrepreneur is an individual entrepreneur. And an individual entrepreneur, from the point of view of the law, is an individual registered in the manner prescribed by law, who has the right to conduct entrepreneurial activities (i.e. business) without forming (creating, establishing) 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 created limited liability companies are LLCs created by a single individual.

When choosing between opening an individual entrepreneur 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 out large loans from banks or other funds, if the risks of going broke and being left 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 submission of reports are simpler, and taxation in many cases is more profitable.

However, The individual entrepreneur is responsible to his creditors and for his obligations with ALL OF HIS PROPERTY (with the exception of the list of property that cannot be foreclosed on, for example, the only home), even if it is not involved in business activities.

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

STEP 1. Select the method of individual entrepreneur registration

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 go through the individual entrepreneur registration procedure in any of the following ways:

Register an individual entrepreneur yourself in 2019
We advise beginning entrepreneurs to go through the individual entrepreneur registration procedure on their own. This is quite simple and will give you your 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 individual entrepreneurs:

When preparing on your own, you will need to incur the following costs:

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

STEP 2. Name of the individual entrepreneur

According to the law, only a legal entity can have a beautiful and impersonal name in business activities. Individual entrepreneur- this is an individual, therefore this person must be named in official documents (on a seal, on checks, on forms, etc.) by his full name, for example, IP Ivanov I.I.

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

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

STEP 3. Place of registration of individual entrepreneur

In sheet A of the application P21001, you can enter 57 OKVED codes, but if one sheet A is not enough to indicate all types of proposed activities, you are allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business in all of them, but one type of activity must be chosen as the main one.

If you prepare documents through our service, then at this step you will be offered a choice from a drop-down list with codes and a search bar. Please note that to include 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 individual entrepreneurs according to form P21001

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

To fill out 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 fee online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority.
2. 
   Using our service, you can prepare a complete set of documents for individual entrepreneur registration, print them and take them to the registration authority. To work with the service, you only need to register with your email account.

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

Please note that persons who are not citizens of the Russian Federation fill out information on a document permitting 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 out pages:

• Form 21001. Page. 1. The basic data of the future entrepreneur is indicated.
• Form 21001. Page. 2. The place of registration according to the passport and passport details are indicated.
• Form 21001. Page. 3. The types of activities that the future entrepreneur will engage in are indicated.
• Form 21001. Page. 4. Page with the applicant’s signature. It is most often signed at the registration authority when submitting documents or at a notary if the documents are submitted by another person.

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

STEP 6. Pay the state fee for registering an individual entrepreneur

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

1. electronic payment within the online service of the Federal Tax Service for registration of individual entrepreneurs;
2. or fill out the receipt 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 Federal Tax Service website or directly from your registration authority;
3. or use the Federal Tax Service service to generate a receipt for payment of the state fee for registering an individual entrepreneur;
4. or use, which will prepare you a receipt for payment of the state fee for registering an individual entrepreneur along with other documents.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

What to do if you have been refused registration as an individual entrepreneur or LLC? From October 1, 2018, the applicant can again submit documents for registration of an individual entrepreneur or LLC. You must contact the Federal Tax Service within three months after the decision to refuse is made, and this can only be done once.

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

Since 2019, applicants who submit documents for individual entrepreneur registration through the Federal Tax Service website or the government services portal are exempt from paying state fees (Article 333.35 of the Tax Code of the Russian Federation). However, this is only possible with an enhanced qualified electronic signature.

STEP 7. Choose a tax system

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

The most popular taxation system among beginning entrepreneurs is the simplified tax system. If you use our , then in step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to the simplified tax system along with other documents. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

After registering as an individual entrepreneur, you can also go to UTII or PSN if your activities fall under these tax regimes. In addition, you can combine such modes as simplified taxation system and UTII, simplified taxation system and PSN, simplified taxation system and unified agricultural tax.

To calculate the tax burden for different regimes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on choosing a 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 the relevant articles: And .

STEP 8. Find the IP registration authority

State registration of an individual entrepreneur is carried out at the registration authority at the place of his (the individual entrepreneur’s) residence, that is, at the place of registration indicated in the passport. If the passport does not contain a place of registration, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. In large cities there are special registration offices of the Federal Tax Service; in Moscow, for example, this is.

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

STEP 9. Let’s take a break and count the documents received

Since registration of an individual entrepreneur is the simplest of all registrations, you will not have very many documents:

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

In addition, when preparing the application P21001, you need to check the corresponding box on sheet B. Enter the value “2” (issued to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issued to the applicant”).

STEP 12. Check the documents and submit them for registration

Collect all the documents, not forgetting to pay the state fee 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 specified in them. Additionally, we recommend that you familiarize yourself with (partially these reasons overlap with refusals to register individual entrepreneurs).

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but you cannot exclude regional specifics(where local tax authorities may impose requirements that are not expressly stated in the laws). Available for our users free document verification service for business registration 1C specialists:

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

1. sign the application for registration in form P21001 in the presence of an employee of the registration authority (if he and you forget about this, there will be a refusal);
2. Get a receipt from a Federal Tax Service employee with a list of documents you submitted.

STEP 13. Receive registration documents

STEP 14. After registration

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

• register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund if you have employees;
• get ;

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

Any resident can register as an individual entrepreneur Russian Federation who has reached 18 years of age. Minors from 14 to 18 years old can also do this, but only with parental consent, and in this case they will need additional documents.

2. What documents are needed to register an individual entrepreneur?

• original passport (notarized copies of all pages of the passport if you submit documents by mail or through a representative);
• copies of all pages of the passport;
• Please note: if you are submitting documents in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is placed in the presence of a tax inspector when submitting documents or in the presence of a notary.">completed application for state registration of an individual as an individual entrepreneur (form No. P21001);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online);
• a notarized power of attorney for a representative (if you will submit documents through a representative);
• For an applicant aged 14 to 18 years, one of the following documents is additionally required:
  • notarized consent of parents (legal representatives) to carry out entrepreneurial activities by a person registered as an individual entrepreneur;
  • a copy of the marriage certificate of the person registered as an individual entrepreneur;
  • a copy of the decision of the guardianship and trusteeship authority or a copy of the court decision declaring a person registered as an individual entrepreneur fully capable.
  ">additional documents, if a minor aged 14 to 18 years is registered as an individual entrepreneur.

If you need help preparing a package of documents, you can contact the Small Business of Moscow State Budgetary Institution. The service will help future entrepreneurs for free and as soon as possible receive a set of documents for state registration as an individual entrepreneur. An application for the preparation of documents can be submitted:

• online. Ready documents can be picked up at your selected business service center within 24 hours;
• in person at any of the business service centers - in this case you will receive a ready-made set of documents on the day of your application.

3. Where can I submit documents?

You can register as an individual entrepreneur only at the place of residence of an individual. Thus, only those who have permanent registration can do this in Moscow. You can submit an application:

• personally or through a representative to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;
• online using a special service on the Federal Tax Service website. In this case, you will need a qualified one;
• by mail with the declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, building 3, building 2, interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for the city of Moscow. Within the territory of Moscow, documents can also be sent and received via DHL Express and Pony Express.

If you are registered at the place of residence in the Central, South-Western or North-Eastern administrative districts, an application for registration of an individual entrepreneur can also be submitted at the “My Documents” public service center:

• residents of the Basmanny District - at the public services center “My Documents” of the Basmanny District at the address: Tsentrosoyuzny Lane, building 13, building 3;
• residents of all districts of the Central Administrative District (including Basmanny) - in the center of public services "My Documents" of district significance in the Central Administrative District at the address: Presnenskaya embankment, building 2, shopping and entertainment complex "Afimall City";
• residents of the South-Western Administrative District - in the center of public services "My Documents" of district significance in the South-Western Administrative District at the address: Novoyasenevsky Prospekt, building 1, shopping and entertainment center "Spectrum";
• residents of North-East Administrative District - in the public services center "My Documents" of city significance at the address: Mira Avenue, building 119, building 71, All-Russian Exhibition Center pavilion No. 71.

4. When will the documents be ready?

The application review period is 3 working days. You can find out whether the documents are ready at the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 or online using a special service on the Federal Tax Service website.

You can get ready documents at e-mail, by paper letter by mail, as well as at inspection No. 46 (in person or through a representative) - depending on the method you indicated when submitting the application.

Note! Certificates of registration of individual entrepreneurs are not issued from January 1, 2017. Based on the results of registration, you will receive a record sheet of the Unified State Register of Individual Entrepreneurs (USRIP) and a notification of registration of an individual with the tax authority.

5. How to restore a certificate of registration of an individual entrepreneur?

From January 1, 2017, individual entrepreneur registration certificates are no longer issued. The Unified State Register of Individual Entrepreneurs is maintained electronically. You can only receive a USRIP entry sheet:

• in electronic form (registration on the Federal Tax Service website is required);
• on paper.

Providing information to the Unified State Register of Individual Entrepreneurs online is free. To obtain a USRIP entry sheet on paper, you will need to pay a state fee and also submit the following documents:

• identification document;
• written request (drawn up in any form);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online).

You can submit documents:

• to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;

6. Do I need to notify the tax office about changes in personal registration data?

If you have changed your last name, registration at your place of residence, or passport, then you do not need to report this to the tax office. If it is necessary to change other data in the register (for example, you stopped engaging in one type of economic activity and began to engage in another), then you need to report this to the tax office. Documents must be submitted within three working days from the date of change in information.

To make changes you will need:

• application for amendments to information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs (form No. P24001);
• copies of documents on the basis of which changes will be made.

Documents can be submitted:

• personally or through a representative with a notarized power of attorney to the interdistrict

In order to register himself as an individual entrepreneur, an individual must go through certain procedures, after which he can work legally.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Evasion of current requirements implies punishment, so it is better for an individual entrepreneur to immediately contact all authorities so as not to have any problems with the law in the future.

How to open?

In order for an individual to collect the minimum amount and contact the Tax Inspectorate.

Five days after the first application, you must return for documents.

But after receiving the papers and entering the unified register of individual entrepreneurs, the entrepreneur should also do other important things, for example, open a bank account and apply to extra-budgetary funds.

Legislation

The procedure for registering an individual entrepreneur is carried out primarily on the basis Civil Code Russian Federation.

“On state registration of legal entities and individual entrepreneurs” plays a significant role.

Issues regarding the type of taxation are resolved on the basis of the Tax Code of the Russian Federation.

Stages of individual entrepreneur registration

Creation of the status of an individual entrepreneur occurs in several stages.

First of all, you should prepare a package of documents and contact the registration authority.

At the same stage, the individual pays, the amount of which in 2019 is eight hundred rubles.

After this, you need to obtain an extract from the state register of individual entrepreneurs.

The issuance of documents is not the final moment, since after it you should also register with extra-budgetary funds, RosStat, and in some cases also with Rospotrebnadzor.

Contacting the Tax Inspectorate

The application to the Tax Inspectorate can be made by the applicant himself or by intermediaries. Currently, it is possible to send documents via Russian Post.

After the Federal Tax Service employee accepts the papers, the individual must wait five days, during which his application will be considered.

After the end of this period, the applicant will become an individual entrepreneur or receive a refusal if the procedure was carried out with violations.

But last option This happens quite rarely, so if you comply with all the requirements of the law, you should not worry about this.

List of documents

In order to open an individual entrepreneur, an individual must fill out correctly, since the decision of the Tax Inspectorate employees depends on this:

1. Be sure to enter all information in block capital letters.
2. If you find an error in the information, print out a new form and fill it out again, rather than correcting the first one.
3. After this, pay the state fee and make a copy of your passport. Please contact the Tax Inspectorate with these documents.
4. When applying in person, the application is signed in front of a Federal Tax Service employee at the time of handing over the documents.
5. If you plan to resort to the help of intermediaries, then a copy of the passport and the signature on form P21001 must be notarized. This also applies to sending documents by post.

Sample application

According to form P21001, it must contain information about the individual (full name, address, TIN), telephone number of the applicant.

You should indicate in a special field how the certificate will be collected. Overall, this document is small, so you can handle it yourself.

The only rule is not to print it on both sides, as this is currently prohibited.

Payment of state duty

The state duty is paid using a special receipt. In order to send money to the desired institution, an individual must first take the details of his Federal Tax Service branch, which will be included in the receipt.

After this, the fee can be paid, and the payment document can be saved, since it will be transferred to the Tax Inspectorate along with the application for creating an individual entrepreneur.

Tax system

The choice of taxation system is a very important point. It is advisable to decide on this before an individual submits the main package of documents to the Tax Inspectorate, so as not to send repeated notifications.

Currently, there are several main systems that determine the payment of taxes to individual entrepreneurs:

1. – the simplest and most convenient for small businesses, as it replaces three taxes. You can choose the "income" or "income minus expenses" options, which have different interest rates.
2. The tax on imputed income is another convenient option, which involves the payment of a fixed amount, which is determined by the state based on the planned profitability in various fields activities.
3. The general system is the most complex and expensive system, to which all entrepreneurs who do not submit a notification of transition to other tax regimes within the period established by law automatically switch.
4. Patent - also involves the payment of a fixed tax, based on the area in which the individual entrepreneur operates.
5. Agricultural tax – suitable for those entrepreneurs whose income comes from Agriculture exceeds seventy percent of total profits.

The state has set certain deadlines for the transition to more profitable systems, so it is worth deciding on their choice in advance, so that in the future you do not have to work for a certain period of time on the general taxation system.

Obtaining a certificate

Occurs at the Tax Inspectorate five days after filing the application.

In some cases, individuals are faced with a refusal to register an individual entrepreneur, so they also need to be prepared for this option.

The certificate can be issued personally to the applicant, his representative who has a power of attorney, and also sent by mail if the individual indicated such an option in a special column of the P21001 form.

Accounting in funds

The stages of opening an individual entrepreneur in 2019 also include applying to extra-budgetary funds.

In this case, it is mandatory that you must register immediately after receiving the documents from the Tax Inspectorate.

According to the “one window” principle, Federal Tax Service employees themselves send information about new entrepreneurs to Pension Fund, therefore this organization registers them automatically and sends a certificate of this to individuals themselves.

If individual entrepreneurs hired workers and concluded the first employment contract, then in this case they need to independently apply to the funds (pension, social and health insurance) in order to register there as an employer.

Bank account

Opening a bank account is part of the mandatory stages of registering an individual entrepreneur.

To do this, you need to submit documents from the Tax Inspectorate to the credit institution you are interested in and open an account there.