What to open ip. Documents for registration of an individual entrepreneur

The first question that interests all future entrepreneurs is how much it costs to open an IP. 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 difficult and at the same time allows you to save up to 8,000 rubles on paying for the services of lawyers and a notary. depending on the region.

The second question is what documents are required to open an IP. Everything is also extremely simple here, for registering an individual entrepreneur, only a passport and a TIN, if any, are enough. Registration of IP is carried out only at the place of registration of physical. persons (registration in the passport), and an individual entrepreneur can conduct his activities throughout Russia.

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

The final fourth question is what to do after registering an IP and what taxes the IP pays. The entire procedure for opening an IP on your own for free, as well as the sequence of actions after opening an IP, is presented in our complete step-by-step instructions for opening an IP in 2020.

How to open an IP step by step instructions 2020

Step 1. Prepare an application P21001 for opening an IP

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 correct filling statements about state registration individual as individual entrepreneur in the form P21001, an error in which may result in a refusal to register an individual entrepreneur. You enter the necessary data directly through the pages of the site and at the output you get documents ready for printing and filing for state registration of individual entrepreneurs.

One of these services is implemented by our partner - Online service for preparing documents for registration of IP 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 later submit them for state registration at a convenient time for you.

You can also fill out an application for opening an IP on your own. To do this, you need to download the form P21001 of an 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 all responsibility, because new form P21001 is machine-readable, which means that any deviation from the standard may result in a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and re-submit the application, as well as re-pay the state duty of 800 rubles.

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 full.

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 are no questions and claims from regulatory authorities. Preliminarily familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digits. 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 phone number. Fields Full name and the applicant's signature are filled in only by hand in black ink in the presence of tax inspector when applying for state registration. It is not required to certify your signature with a notary when personally submitting documents for registration of IP.

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

If you have any difficulties filling out the P21001 application form or you are afraid of making a mistake and getting a refusal, we recommend using the free online service for preparing documents for registering an individual entrepreneur provided by our partner.

Step 2. Choose an IP taxation system

It is necessary to decide on the taxation system before submitting an application for opening an IP, since the regime will be applied from the date of registration of the IP. A notice of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.

The best option for beginner IPs is one of two types simplified system taxation (USN):

Income (STS 6%)- 6% of the total amount of income is paid, 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 between income and documented expenses. The rate is 15%, but in the regions of power for different types its activities can be reduced (the rate should be viewed in the regional law).

You can read about the patent taxation system (PSN) in the article - IP Patent. There is also a UTII regime ( single tax on imputed income), but an application for the transition 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 apply 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 duty for opening an IP

The state duty for opening an IP is 800 rubles. To generate a receipt for payment of the state duty, use the service of the Federal Tax Service "Payment of state duty". Tax details are entered automatically when forming the state duty in accordance with the address you entered. After generating the receipt, you will only have to print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of partner banks of the Federal Tax Service, thus eliminating a trip to the bank.

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

You must have an application for registration of an individual entrepreneur (one copy), a notification of the transition to the simplified tax system (two copies), the original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service Inspectorate, in the presence of a tax inspector, fill out the full name field with a pen with black ink. and put the applicant's signature on Sheet B of application R21001. As a result, the inspector will issue you a receipt of receipt of 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 the place of your 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 are submitted".

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

After 3 working days, the documents on registration of IP (subject to the correct execution of the documents submitted for registration) will be ready.

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

Upon successful registration of IP, you will be issued the following documents:

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

Certificate of registration - a document on the assignment of TIN (taxpayer identification number). It indicates the IFTS, to which you will need to report, your TIN and the date of registration;

single record sheet state register individual entrepreneurs (USRIP record sheet).

The application of the USN will confirm the second copy of the notification (you submit two copies when registering an IP, one with a tax mark remains with you). If necessary, in addition to the IFTS, you can request an information letter 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 FIU on registering an individual entrepreneur

After registering an individual entrepreneur, information is automatically transferred to the FIU, where the entrepreneur is also registered. This is necessary to pay fixed contributions IP. You will receive registration documents by mail to your registration address. If within a month there is no response from the fund, you should contact the FIU (in person or by phone). You may need to come to the FIU to obtain documents.

You will need to take with you:

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

A copy and original of the USRIP record sheet.

An individual entrepreneur without employees is not registered with the FSS.

Step 7. Get IP statistics codes

A notification (letter) on the assignment of statistics codes is issued by Rosstat. This document is for informational purposes only and is not mandatory. But, in addition to other codes, it indicates an important code - OKPO, which is needed when compiling reports. In addition, some banks still require notification of codes when opening a checking account. Therefore, it is better to have this document on hand. You can receive and print a notification with statistics codes on your own on the website or by contacting your branch of Rosstat.

Step 8. Print IP

The use of seals is being phased out and sole proprietors 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, customs business turnover still keep the memory of the seals. Counterparties will trust and trust your documents more if they are imprinted. Therefore, we recommend making an IP seal. There are no requirements for the print, usually stamp manufacturers have ready-made forms and print samples. In the future, you can apply your print as needed.



Step 11. Decide if you will have employees

If an individual entrepreneur will hire employees (under an employment or civil law contract), then it is necessary to additionally register separately as an employer with the Pension Fund and the Social Insurance Fund. It is not necessary to do this directly when registering an IP. When there is a need for workers, then before concluding the first contract with the physical. an individual entrepreneur should go through the procedure of registration as an employer in the FIU and the FSS. Registration as an employer and the presence of employees will require you to submit additional reports to the FIU and the FSS.

Step 12. Submit a notice of IP activity

The commencement of some activities must be reported. The notification is submitted not upon the fact that the OKVED code is indicated 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 retail, rendering transport services and services to the population (individuals). Full list specific types activities that need to be notified are 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 IP reports

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

Options may be as follows:

Hire an accountant;

Understand everything on your own, keep accounts in Excel, and submit reports personally to the Federal Tax Service or send them by mail;

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

State fee amount?

State duty for registration of IP - 800 rubles.

State duty for registration of LLC - 4000 rubles.

Do I need a print for work?

The round seal is now abolished. IP and LLC do not have to have a seal, just with it, your documents will look more solid and reliable in front of contractors. The seal does not need to be registered, after it is made, you can immediately work with it.

When can I choose a tax regime?

If the IP does not declare on the application of another tax regime, the general one will be applied by default.

Go to UTII possible at the actual start of the activity in respect of which the "imputation" will be applied. To do this, within 5 working days from the actual start of work, you must submit an application to the tax office in the form No. UTII-2. Work on patent it is possible from the moment of registration, for this, an application is submitted to the tax office in the form No. 26.5-1. If an individual entrepreneur decides to switch to the patent system, then the application is submitted 10 days before the start of work on the patent. For application USN, the notification must be submitted along with the documents for the registration of the individual entrepreneur or within 30 days after the actual registration. If this deadline is missed, it will be possible to switch to the simplified tax system only from the new year. The application of this tax regime is notifying in nature, which means that no confirmation from the tax inspectorate is needed. But it is advisable to have a second copy with the IFTS mark on the receipt of this document.

If the LLC does not declare on the application of a different tax regime, the general one will be applied by default (an additional complication common system- a fairly large set of required quarterly reporting) Application for the transition to USN(form No. 26.2-1) can be submitted to the tax office both immediately when submitting documents for registration, and within 30 days from the date of registration, if this period is missed, it will be possible to switch to “simplification” only from the beginning of the new calendar year. When filling out an application for the transition to the simplified tax system, you need to select the object of taxation from which the LLC will pay tax in the future. Possible options:

Income - in this case, the tax rate will be 6%, however, when calculating the tax, it will not be possible to reduce the tax base for the expenses of the organization;

Income minus expenses - the tax rate for this option will be 15%, while as part of the expenses taken into account when calculating the tax, only those expenses of the company that are directly named in article 346.16 can be taken into account tax code RF.

An application for the transition to the simplified tax system should be submitted to the Federal Tax Service Inspectorate in duplicate: one of them will be taken by the inspectorate, and the second will mark the receipt of the document and return it to the applicant. This second copy will be confirmation of the legitimacy of work on the simplified tax system.

Is it necessary to open a checking account?

A checking account is not required for sole proprietorship, but it will make your job easier. You will be able to exchange payments via the Internet and track income and expenses separately from personal money.

LLC was opened before registration in the bank a temporary account and contributed to it at least half of the authorized capital. Now this is not necessary, but the term for full payment has become shorter - not a year, but four months. Choose a bank (after evaluating the reputation, life, rates and customer reviews) and open a current account in it.

You do not need to notify any departments about opening a bank account.

What address do I need to provide when registering?

IP registration be carried out only at the address of his permanent residence. Therefore, the address is determined by the tax office, to which you will have to report in the future. The address of permanent residence must be confirmed by registration at the address. Registration in a non-registration place is allowed only for those who do not have it (there is no registration mark in the passport).

LLC location address the address of the location of its head is recognized by law. It is at this address that the organization should be registered, and it is this address that is called legal. You can also register an LLC at the home address of the director, but ideally, the legal address of the actual location of the LLC should match. Their compliance can be checked by both the tax office and the bank in which the company's accounts will be opened. If the LLC is registered according to the registration of the head, and for the conduct of activities it rents a separate office, the controllers can recognize the office separate subdivision. This may entail both the need to register with an additional IFRS and the loss of the right to apply special tax regimes.

The right to use the premises at the legal address must be documented. It can be both documents for the property, and a contract for its lease. You will need to confirm the address already when submitting documents for registration. However, the registered LLC does not yet exist at this moment, and therefore cannot be a party to the agreement. In this case, it is enough for the registrar to present letter of guarantee from the landlord, confirming the readiness of the owner of the premises to lease it.

Who can become an entrepreneur or founder of an LLC?

Restrictions for IP registration:

The legal capacity of an individual should not be limited by law or court;

An individual must not be a member of a state or military service;

An individual who has not reached the age of majority must acquire legal capacity by entering into marriage, having received the consent of the parents for entrepreneurship or a court decision, or a guardianship and guardianship authority on full legal capacity.

Restrictions for registering an LLC:

minors;

Incapacitated or partially incapacitated persons;

Persons employed in the civil service;

sole founder An LLC cannot be another LLC that also has only one member.

Who and how to notify about the start of activities?

In most cases, no one needs to be notified. About the beginning of work in the field social services you need to notify Roszdravnadzor, when providing transport services - Rostransnadzor, about the provision household services and early trading activities should be reported to Rospotrebnadzor. It is enough to do it literally in a day. In other cases, neither the beginning nor the temporary suspension of activities need to be reported anywhere.

How to register in off-budget funds (FSS and PFR)?

FSS - Social Insurance Fund; PFR - Pension Fund of Russia

Registration in the FSS will require an individual entrepreneur, only if he decides to hire workers, for those who plan to work independently, it is not necessary to register with the FSS. There is no need to specifically apply for a registration number to the FIU. The registering inspection itself will send the information, registration with the FIU occurs automatically without any participation. The foundation will send notifications with the registration number by mail to the IP registration address.

Registration in the funds for an LLC does not require any additional steps. After information about the new LLC is entered into the Unified State Register of Legal Entities, the registering inspection itself will send this information to territorial subdivisions funds in accordance with legal address firms. Based on the information received, the foundations will assign registration numbers to the organization and send certificates by mail. About a month after registration, if by that time the letter with the registration number has not arrived, they can be found out by requesting an extract from the state register or by contacting the PFR and FSS department.

What if I can't visit the Federal Tax Service at the appointed time?

If this is not done, the application is automatically canceled, however, it is problematic to return the paid fee.

For what reason can registration be denied?

Mostly, refusal to register an IP may be caused by the inaccuracy of the specified information or errors in filling them out. Therefore, it is extremely important to make sure that all the necessary data is correctly filled out before sending the documents. For example, Surname, First Name, Patronymic and registration address in the application must correspond to these data according to the passport. The use of an automatic service for filling out documents practically eliminates the possibility of errors in documents.

Refuse to register an LLC can if:

The application was signed by a person who does not have the appropriate authority, or there are discrepancies in the submitted documents in terms of information about the applicant or his representative;

The application does not fill out the TIN of an individual, if any;

Violations were made when paying the state duty: incorrect details or payment by an unidentified person;

There were problems when checking the address: information on its legal use was not confirmed or it is listed in the IFTS database as a mass registration address;

The director or founder was included in the lists of mass registrars of the Federal Tax Service;

The future leader is subject to administrative liability in the form of disqualification.

There may be other reasons for refusal provided by law.

In order to register an individual entrepreneur in your name, you will need to prepare several documents of a certain type for the tax authorities.

Documents for opening an IP

To assign the status of an individual entrepreneur to an individual, only 4 documents (and in some cases even 3) are required: an application for registering a person as an individual entrepreneur in the form P21001, an application for switching to the simplified taxation system (simplified taxation system), a receipt for paying the state fee and a copy of the passport .

You can automatically prepare a complete package of documents for opening an IP using this.

Application for registration of an individual as an individual entrepreneur. It consists of four sheets, forms to fill out can be downloaded from the Internet. The first two pages contain the personal data of an individual (full name, registration address, passport data, etc.). The third sheet should contain information about the type of activity of the future entrepreneur. It is written in code form in accordance with the All-Russian Classifier of Economic Activities.

The last form is a receipt on the reliability of the specified information and directly a request for registration of an individual entrepreneur.

Receipt for payment of state duty. It can be found online at in electronic format and easy to fill in. All necessary details are registered on the website of the Federal Tax Service in a special section dedicated to state registration and accounting.

Application for transfer to USN. Such a document will allow the entrepreneur to pay less taxes than under the standard system. Simplification is most typical for small or medium-sized businesses.

This application is being prepared in the amount of two pieces. It is not necessary to submit it when registering an individual entrepreneur, this can be done within 30 days from the date of granting the status of an entrepreneur. But it is better to do everything at once in order to avoid further paperwork and additional trips to state authorities.

A copy of the passport is the final document that is required to start the process of considering an application for registering a person as an individual entrepreneur. As a rule, it is enough to provide two main spreads - with personal data and with registration information. But sometimes they may ask for copies of all pages containing any information.

Where to register IP

When all the above documents are collected, they must be taken to the tax office located at the place of registration of an individual who wants to become an entrepreneur. On the way, you should go to any branch of Sberbank and pay the state duty. It is this bank that is indicated for a reason - other organizations simply do not accept such payments.

A week after the successful acceptance of the documents, you will need to visit the Federal Tax Service again to pick up the registration certificate.

Become an owner own business today more and more people want it. Having made the decision to work for themselves, and not for "someone else's uncle", many are faced with the question " where to start?».

We submit documents for registration of individual entrepreneurs electronically - Without a visit to the tax office and a visit to a notary! - all around Russia!

Registration of IP "Basic"

Preparing an application for USN

Submission and receipt of documents

Making a seal

[ Get the price ] 2 000 rubles

Order

State duty - 800 rubles.

Registration of IP "Turnkey"

Assistance of a tax consultant

Preparation of an application in the form P21001

Preparing an application for USN

Preparation of a receipt for payment of state duty

Selection of activities (OKVED)

Submission and receipt of documents (electronic)

Opening an account with partner banks

Making a seal

[ Get the price ] 4 500 rubles

Order

Government duty - not charged.

The easiest way to start your own business is to open an individual enterprise (IP). Any person who has reached the age of majority and is not employed in public service, can register itself as an individual entrepreneur.

Register IP on " single portal tax services»- FAVORABLE!

1. There is no need to notarize the documents, and this is a good saving of time and money.
2. No additional (hidden) fees
3. We can open an IP in any region of Russia.
4. Not a single failure since 2011.

What is better and more profitable to open an LLC or an individual entrepreneur in 2019?

If you doubt that it is better to register an LLC or an individual entrepreneur, then take a short test and find out what is right for you.
Only 10 questions!

Application for registration

What do we do to open an IP?

When opening a sole proprietorship, we help you:
determine the direction of action.
choose a taxation system;
prepare a package of documents;
fill out an application for registration of IP;
submit documents to the tax service;
receive a document confirming the status of IP.

In the future, for work, an individual entrepreneur will need:
make a seal;
open a bank account;
full accounting support;
cash machine for cash payments, which we will register with the tax office.

For successful registration of an individual entrepreneur, it is very important to fill out all the documents correctly. It is incorrect filling, typos, errors and inaccuracies, as well as ignorance of all accounting and legal subtleties that are one of the frequent reasons for refusing registration.

To ensure that this does not happen and the registration procedure goes quickly and smoothly at all stages, entrust this work to the professionals of our company. We will promptly prepare the entire set of documents, provide all the necessary consulting and information support.

3 business days

low cost

The cost of registering an individual entrepreneur on our portal is 60% lower average cost in Moscow

To conclude an agreement and start preparing documents, the personal presence of a person who wants to register an individual entrepreneur is required. The office of our company is conveniently located in the center of Moscow, not far from the metro.

Our consultants will answer all your questions and help you to properly complete all the documents.

What documents will you need?

CITIZENS OF THE RUSSIAN FEDERATION

Aliens and stateless persons

• Passport of a citizen of the Russian Federation
• TIN certificate
• Registration document by place of residence (if there is no corresponding mark in the passport)

• Passport of a foreign citizen and its notarized translation
• A document on the basis of which a foreign citizen lives in the territory of the Russian Federation, and its notarized copy

You can pay for the IP registration service by non-cash or cash payment or using the online payment service.

How to open an IP on your own. Step-by-step instruction

It is possible to register as an individual entrepreneur on your own, but get ready for the fact that you will have to spend time and delve into all the legal subtleties and nuances yourself.

To register an individual entrepreneur, you need to collect the following documents:

1. application for state registration of an individual as an individual entrepreneur in the form P21001 (submitted in 1 copy);
2. receipt of payment of state duty for registration of IP;
3. if you decide to switch to a simplified taxation system, then an application in the form No. 26.2-1 (surrendered in 2 copies);
4. copies of all pages of the passport.

The next step is to contact the tax office.

MIFNS 46 in Moscow is the central registration authority of the capital, and you will have to go there submit documents for registration of IP.

In case of a positive decision after passing the IP registration procedure, which takes 3 working days, you will receive the following papers:
certificate of registration of individual entrepreneur (registration with the Federal Tax Service);
a record sheet that contains information about you as an individual entrepreneur.

Registration denials most often happen for the following reasons:
proper documents are not submitted, provided with errors or to the wrong organization;
state registration in the same capacity has not expired;
the citizen was deprived of the right to engage in activities by a court verdict and the term of this ban has not expired;
the citizen was already engaged in entrepreneurship and in connection with this activity was declared bankrupt, and a year has not expired from the date of bankruptcy;
there is a valid court decision on the termination of the activities of the IP forcibly.

Trust our experts.
With us you get a guarantee of successful completion of the IP registration procedure, information support, free advice, as well as assistance in opening a current account and free printing.

FAQ for IP registration

Is a TIN required when submitting documents to the tax office?
You can open an individual entrepreneur without an individual taxpayer number. The TIN line, in case of its absence, must be left empty.

What is OKVED?
When filling out an application for state registration of an individual entrepreneur, you will need to indicate the codes of the types of activities that you intend to engage in. You can find OKVED codes in all-Russian classifier types of economic activity.

What IP will have a legal address?
The legal address will be the actual place of residence of the citizen.

Is it necessary to certify an application for registration of an individual entrepreneur?
If documents to the tax office are submitted to the tax office in person - no. If by proxy, then the application and a full copy of the passport are certified.

Pros and cons of IP

(+) What are the advantages of registering an individual entrepreneur?

Hello! In this article we will talk about what to do after registering an IP.

Today you will learn:

• What should an entrepreneur do before starting work and in what terms;
• What are the common mistakes you can avoid?

IP registration

State registration of a citizen as an individual entrepreneur is carried out by the Federal Tax Service on the basis of an application. You can submit the basic package of documents to the tax office in person, by registered mail, or through special Internet resources.

The following documents are required for registration:

• Photocopy of passport (all pages);
• Copy ;
• Confirmation of payment of the state fee (receipt).

A citizen receives a certificate of registration (OGRNIP) and an extract from the USRIP within five working days, after which he officially becomes an individual entrepreneur. But this does not mean at all that at this stage you can relax and immerse yourself in a new activity.

Read more about what to do after registering with the tax office in our step-by-step instructions.

What to do next after registering an IP

Having registered as an individual entrepreneur, a citizen receives a certificate, an extract from the register and no further instructions. It is not surprising that many novice businessmen are lost and do not know what to take on. Let's look at the main points that should not be forgotten.

Step 1. Choosing a taxation system

After registration, the IP automatically gets on the main tax payment system (). But, as in most “default” situations, this is far from the easiest and most profitable option for a beginner.

For the transition to a special regime, certain deadlines are set for submitting an application to the IFTS:

• USN - 30 days after registration of IP;
• - within 5 days from the beginning of the application of the regime;
• - no later than 10 days from the start of application.

In total, the following systems are available to an individual entrepreneur:

BASIC	USN	UTII	Patent
Impressive and complex workflow	Simplified workflow	The mode is possible only for some types of activities	May be applied at any time
Maintaining a ledger of income and expenses	Maintaining KUDiR to confirm income (or income and expenses)	Allowed to combine in other modes	It is necessary to conduct KUDiR
	Minimum tax required	The amount of tax does not depend on income and expenses	Tax at a flat rate on the amount of income

Transition to USN

To switch to a “simplified system”, an individual entrepreneur must submit an application to the tax service within thirty working days. Late IP will remain on the OSNO and will be able to switch to the simplified tax system only from the first quarter of the next calendar year.

Before choosing a “simplification”, an individual entrepreneur must be aware of the existing restrictions in its application. Of course, when a business is just emerging, this is hardly relevant, but in the future it may come in handy. So, what are the conditions for the application of the simplified tax system:

• There are less than a hundred employees in the state;
• The annual income of the enterprise is less than 150 million rubles;
• The individual entrepreneur is not engaged in mining, does not produce goods subject to excises;
• The individual entrepreneur does not conduct a lawyer or notarial practice.

Step 2. Registration in the Pension Fund and the Social Insurance Fund

Since the tax administration has been administering insurance premiums since 2017, there is no need to additionally register with the FIU. The IFTS will unilaterally transfer the necessary information from the entrepreneur to the Pension Fund and the FSS.

But if the IP plans to hire workers, then, in without fail, you will need to register with the FSS as an employer in order to pay contributions from industrial accidents and occupational diseases.

This must be done within ten days from the date when the IP concluded employment contract with an employee.

To register as an employer, you must provide:

• Application for registration;
• IP passport;
• OGRNIP;
• Extract from the USRIP;
• Personnel documents confirming the hiring of the first employee (a copy of the order for employment, as well as a copy).

The registration process with the FSS takes about five days, following which the entrepreneur is assigned a registration number.

Step 3. Visiting the statistics service

On the basis of the state registration certificate, the IP receives a letter in the statistics department, which contains codes and data that will definitely be useful to the entrepreneur in future activities. For example, when opening a bank account.

Step 4. Making a seal

, but it raises the status of an entrepreneur in the eyes of counterparties, and besides, it is necessary:

• On letterhead strict accountability, sales receipts (especially relevant for trading without cash registers);
• To open a current account in some banks;
• To certify waybills;
• When filling out work books.

You can order a print from specialized company, providing a passport, TIN, OGRNIP. It is not necessary to register a seal, but if desired, this can be done at the tax office.

An individual entrepreneur can have an unlimited number of seals (separately for banking, personnel, other internal documents, strict reporting forms), but the principle "the more the better" does not apply to this situation. In practice, the fewer seals, the easier it is to work with them.

Step 5. Obtaining licenses, notifying regulatory authorities

Certain types of activities in Russia are subject to compulsory licensing. Full list can be found in article 12 of the 99-FZ. The licensing authority depends on the direction of business, so if a pharmacist has to go to Roszdravnadzor, then a fireman - to the Ministry of Emergencies.

Most often, IP accounts for. Many entrepreneurs planning to work in the service, catering and other sectors are required to go through this procedure.

You can submit an application to Rospotrebnazdor (required in two copies) in one of the following ways:

• To the regional body in person or through an authorized person;
• By registered mail with an inventory;
• Through the website of Rospotrebnadzor or the State Services portal.

Step 6. Registering a cash desk, opening a current account

If since 2017 only entrepreneurs on the simplified tax system, OSNO and are required to have a cash register, then from July 2019 almost all individual entrepreneurs will use it, with rare exceptions.

An individual entrepreneur is not required to open a current account, but with its help additional opportunities open up:

• Receive non-cash payments and transfers (both from customers and counterparties);
• Make quick transfers to government funds, pay taxes, services and goods of regular suppliers;
• Pay for goods and services under an agreement with other legal entities.

It is very important to responsibly approach the choice of a bank. It must be verified (it is worth looking for reviews), reliable. Service rates that are too cheap should put you off, and too expensive should put you off. The range of services provided is also important: online account, lending, speed of transfers.

The list of documents required for depends on the particular bank, but the basis, as a rule, does not differ much from the standard:

• Statement;
• Passport;
• OGRNIP;
• Certificate from Rosstat;
• Extract from the USRIP;
• Sample signatures and seals (filled in the bank itself).

It is not required to notify the IFTS of opening a current account in 2019.

Step 7. Organize the workflow

Any documents should be sorted and stored carefully. Firstly, an audit can catch an individual entrepreneur even three years after closing. Secondly, with an established workflow, any work goes faster and more clearly.

For example, IP documents can be divided into the following folders:

• State certificates, certificates and licenses;
• Bank documents;
• Contracts with regular suppliers (and clients);
• personnel documents;
• Cash documents, strict reporting forms (especially important in trade).

Common Mistakes

Everyone can make a mistake. In order to minimize risks, it is necessary to remember about common mistakes committed by novice IP.

These include:

1. Missing the deadline for applying for transfer to. No more than thirty days are given to submit an application. To be late means to work for a long time (sometimes almost a year) in an unfavorable and difficult general tax regime.
2. Violation of the terms of registration in public funds . Result: administrative responsibility and fines.
3. Ignoring the statistics department. Penalties for violations of reporting to statistics are growing every year. Not as much is known about it as about PF or FSS, but statistics are not inferior to them in terms of severity.
4. Unorganized document flow in the enterprise. Don't wait for everything to work itself out. Papers will not fold themselves into archives, and forms of documents will not appear out of nowhere.