Notice of registration of an individual entrepreneur. Notice of registration as a sole trader

Such a system of taxation as single tax on imputed income (UTII), involves a form of tax regime, where the tax is paid on the amount of imputed income established by the formula, and not on actual profit.

You should send an application for registration under UTII for individual entrepreneurs for 2020 during registration no later than 5 working days from the moment the taxation procedure is applied to a newly registered natural person. This fact must be notified to the tax authority, territorially authorized to perform actions at the place of residence individual entrepreneur, within the specified time frame, otherwise the IP will be assigned a general tax regime.

The tax authority, within the prescribed five-day period from the date of receipt of the application from the individual entrepreneur, issues a notice of registration as a tax payer on UTII. The date of commencement of the UTII taxation system is the date recorded in the application for registration.

Restrictions when choosing UTII as a taxation system for individual entrepreneurs

In these cases, the entrepreneur does not have the legal grounds provided for by the Tax Code of the Russian Federation (on the basis of Article 346.26) to apply for registration of an individual entrepreneur as a UTII taxpayer:

1. The working district according to the territorial affiliation of the residence of the applicant doing business does not support the maintenance of the system tax reporting according to UTII at the legislative level for the declared type of activity;
2. The staff of the enterprise exceeds 100 people;
3. Provision of rental services for the transfer of petrol or gas filling stations;
4. Carrying out work under a partnership agreement or under an agreement on trust management of property;
5. An individual entrepreneur conducting work activities in the field of service and catering has an area of ​​\u200b\u200bthe customer service hall that exceeds the allowable indication of 150 square meters. m.;
6. An individual entrepreneur engaged in the transportation of passengers and goods has more than 20 vehicles in his staff;
7. An individual entrepreneur who conducts business activities for the accommodation of guests and the accommodation of tenants provides for leased use of real estate objects, the area of ​​\u200b\u200beach of which is more than the allowable 500 sq. m.

Non-compliance with the conditions for assigning UTII for the entire period of work can serve as a good reason for filing a lawsuit with a judicial authority about a deliberate violation of legal actions in the order of the taxation system from a regulatory authority on the basis of an external audit.

Other restrictions on work activities under the UTII taxation system are imposed on the governing structures of municipal, city and federal districts. The current restrictions are specified in the local legal acts, which can be found on the official website of the Federal Tax Service.

Switching to UTII when registering an individual entrepreneur

The filing of a potential taxpayer's application for registration under the UTII system is carried out on the basis of a certificate of state registration of a new IP. The one-time choice of the UTII taxation system with the submission of documents for registration of an individual entrepreneur is not correct and is subject to refusal.

Before switching to UTII when registering an individual entrepreneur, it is necessary to fully prepare the working platform not only on the basis of the title documents assigned at the time of the official start of work, but also with the conditional organization of work on the basis of a lease agreement for premises or a contract for hiring the first employee. These events confirm the fact that the conduct of entrepreneurial activity.

Features of conducting IP activities on the imputed taxation system

If the activity of the IP is already carried out, then it is possible to switch from another taxation system to UTII only on January 1 of each accounting year. It is not required to notify the tax authority of your intentions in advance.

With the UTII system, it is possible to register a combination of taxation regimes when conducting an additional type of activity that is not subject to registration on the imputation on the basis of the Tax Code of the Russian Federation.

At the same time, it is recommended to register tax accounting under the second system - USN, the notification of the assignment of which is submitted in separately, along with a statement about the transition to imputation. In the future, this operation will remove the burden of reporting general regime, if an additional type of activity will generate income, otherwise, it will be sufficient to confine ourselves within the framework of correct taxation to the submission of an annual zero declaration on the simplified tax system for the accounting period, together with a declaration on the imputed system. Two combined types of taxation serve to simplify the process of filing tax returns.

Application for UTII for IP

The application form for approval of tax registration of an individual entrepreneur as a single imputed tax payer is established by the federal tax inspectorate.

Based on the acts Tax Code RF, the use of the imputed income taxation system was established until January 1, 2018. The legislative act on the extension of the use of the UTII taxation system entered into force until 2021, which is evidence of the absence of changes on this issue. But this fact does not exclude the possibility of changes in the application form for registration under the imputed system (UTII-2) and the format of filling out the application.

All adjustments introduced by the tax law system should be tracked.

The registration copy of the record must be filled out in a strictly specified form. Follow the links below for more detailed information on the material:

A sample of filling out the UTII-2 form for individual entrepreneurs

• Form Р21001 Download the form for free
• Form P21001 Download sample filling
• Form R21001

Form P21001 (application for registration of an individual entrepreneur) submitted to the state tax authority for opening an IP. The requirements for how to fill out R21001 are specified in Appendix No. 20 to Order No. ММВ-7-6 / 25@ dated January 25, 2012, and the form must fully comply with them.

Registration will be quick and the first time, if you follow the simple recommendations:

• The application can be completed either on a computer or by hand with a black pen.
• P21001 is notarized only if an individual submits documents under a power of attorney from the applicant.
• Application P21001 is not flashed.
• Form P21001 contains 5 sheets, but only 4 are filled out for a citizen of the Russian Federation.

Form No. P21001 doc is not officially distributed on the network, because. has a table format: the document is divided into many fields for filling. Most often, you will find the P21001 form in exl files (opened by MS Excel) or in pdf (to be filled in manually).

We examined how the P21001 form looks and fills out, you can download the form and sample for free in this article. If you have any questions, ask them in the comments: we do not delay with an answer! Thank you, and don't forget to follow our new posts:

To do this, you will need a passport, TIN number, and selected OKVED codes. at the link at the beginning of the post and follow the instructions. For faster filling, such as an index, use the arrows on your keyboard.

Page 1.

On the first page, you enter your last name, first name, patronymic, place of residence and contact phone number in the empty cells. All data must exactly match what is written in the passport or other identity document. Look carefully at the footnotes under the asterisks. If you are a citizen of the Russian Federation, then you do not need to fill in your full name on English language, if you are a foreign citizen, then this item is mandatory for you. In paragraph 8, you must indicate the number of selected species with a number economic activity.

Page 2

Here you write your passport data, the main thing is to fill it out carefully and not make mistakes or typos, because. they can serve as a reason for refusing registration. You only need to complete item 9. Item 10 is for minors and item 11-12 is to be completed by a foreign citizen or stateless person.

Page 3

On this page, make an entry only in paragraph 13, enter your own in the empty cells, do not fill in the signature field. And you don't have to fill in anything else. Why this page is explained later.

Page 4.

Applications begin from this page, on it you must enter the codes of your OKVED activities. On the page, fields for 10 codes, if you need more, copy it. The first code on the first page of Appendix A will be your main activity code, the object of taxation will be selected from it, and the possibility of obtaining various licenses and permits depends on it. You must enter at least 3 digital characters OKVED code in the left column, and text designation in the right.

Page 5.
Not filled.

After filling, carefully check the correctness of the entered data. To do this, it is convenient to use the preview in Word. Did they put page numbers in the upper right corner, did they accurately indicate the registration, series and number of the passport. Have you entered the economic activity codes correctly? Did you fill in the extra cells. If everything is correct, then print in 2 copies.

Once printed, it is important not to make common mistakes:

1. Do not staple sheets. Firmware, you will do it at a notary or at the tax office, all the more you do not need to staple it with a stapler, you will not accept such documents.
2. Don't sign. You will go to a notary for this, to certify your signature. Some of my friends signed at home and they were assured, but I didn’t succeed, I had to spend a couple more sheets of paper, an hour or two of time and nerves.
3. Don't get dirty. It is best to take clean documents filled out on a computer to the tax office. Not crumpled and without corrections, blots. This will save you both money and nerves.

After being submitted to the tax office, the employee tax office will issue you a receipt for receipt of the documents (page 5). Keep it, be sure.

Application for registration of IP individual as an individual entrepreneur in the form R21001, updated in connection with the transition of the tax inspectorate to the new OKVED classifier.

The application can be downloaded from the link below and filled out on a computer, or printed out and filled out with a black ink pen. A sample of filling out an application for registration of an individual entrepreneur is attached, we also recommend that you familiarize yourself with .

• Download application for registration of IP form No. Р21001

• Download a sample of filling out the form No. Р21001

• Download an application for the transition to a simplified taxation system

• Download a sample of filling out a notification about the transition to a simplified system

Requirements for filling out an application under the new form No. Р21001 for state registration of IP

• In section 1 "Surname, name, patronymic of an individual", clause 1.1 is filled in both in relation to a citizen of the Russian Federation and in relation to a foreign citizen or stateless person. In this case, in relation to a foreign citizen or stateless person, the section is filled in in accordance with the residence permit or temporary residence permit. Clause 1.2 is completed in addition to clause 1.1 by a foreign citizen or a stateless person if there is relevant information in an identity document in accordance with the law Russian Federation. For citizens of the Russian Federation, paragraph 1.2 cannot be filled out.

• Section 2 "TIN" is filled out if you have a TIN. If the TIN number was not assigned, then leave this item blank, the tax office will automatically assign you a TIN.

• In section 3 "Gender" in the field consisting of one familiarity, the corresponding digital value 1 or 2 is entered.

• Section 4 "Information about birth" indicates the date and place of birth of an individual, paragraph 4.2 is filled out strictly as indicated in the passport.

• In section 5 "Citizenship" for citizens of the Russian Federation, we put in field 1. For foreign citizens, indicate the value 2 and fill in paragraph 5.1, which indicates the country's digital code according to the All-Russian classifier of countries of the world OK-025-2001.

• Section 6 "Address of the place of residence (stay) in the Russian Federation" indicates information about the address of the place of residence in the Russian Federation.

• In clauses 6.3 - 6.6, the type of the address object is indicated using an abbreviation as required.

• For the cities of Moscow and St. Petersburg, subparagraphs 6.3 - 6.5 are not filled in, exceptions: Zelenograd, Troitsk, etc.

• In paragraphs 6.7 - 6.9, the type of the address object (house, apartment, building, structure, etc.) is indicated in full

• In section 7 "Data of an identity document" for citizens of the Russian Federation, we put code 21 in paragraph 7.1 and then fill it in according to the passport. Clause 7.4. fill out strictly as indicated in the passport.

• Sheet A "Information on codes according to the All-Russian classifier of types of economic activity" should be filled in using the codes of the new OKVED-2 classifier. In section 1 "Primary activity code" and 2 "Codes additional species activities" shall indicate at least four numeric characters. Codes of additional activities are indicated in ascending order from left to right.

• In sheet B, contact details are filled in (phone and E-mail), you also need to indicate the method of obtaining documents by indicating the appropriate value from 1 to 3. It is required to indicate the full name and sign the applicant with a pen when submitting documents, directly to the inspector or at the notary.

Assistance in registration of IP

The rules for registering an individual entrepreneur are at first glance simple, but there are a large number of subtleties in the preparation of documents, without observing which the registration authority will refuse registration. As a result of the refusal, the state duty burns out, the documents are not returned and the time spent is lost.

To save personal time and money spent on paying the state duty, contact the professionals at BUKHprofi for help. Employees of the company will quickly prepare the required documents, register you as an individual entrepreneur on a turnkey basis and with a guarantee, make a seal, complete the folder with the required documents and open a current account in one of the partner banks on favorable conditions. The cost of registering an individual entrepreneur in Moscow on a turnkey basis, including state duty, printing and opening a current account in partner banks, is - 4 800 rubles.

For registration you need download the questionnaire fill in and send to us. Next, the employees will select the required OKVED codes, fill out an application for registration and an application for simplification, agree on all the details and arrange a meeting.

The next thing they do, having received a certificate of registration with the tax authority of an individual entrepreneur, is to be drawn up in the tax service. This procedure is necessary in accordance with the requirements of the law of the Russian Federation for the functioning of the business. An individual entrepreneur must pay taxes on the income received and submit reports. But how to register with the tax office on your own and what is required for this?

Certificate of placement on tax accounting IP originates in registration, while an individual goes through this procedure without creating an integral legal unit, but carrying out entrepreneurship. He is assigned the status of an individual entrepreneur and confirms this fact with papers. Information about this is included in the Unified State Register taxpayers.

The registration procedure with the tax authority is regulated by law, and non-compliance will lead to refusal by the authorized services.

After an individual submits papers for registration, the tax service gives a positive answer and issues documents or refuses, but only for a good reason, which, if illegal, can be challenged in court.

According to the law of the Russian Federation, the reasons for refusal to register an individual from the tax service may be the following grounds:

Also, refusal is possible due to the submission of an application and documents to several tax services. But, if the applicant’s criminal record has already been extinguished, then they cannot legally refuse state registration of legal entities and individual entrepreneurs.

The entrepreneur should be aware that the paid state fee is not refundable, and if you try again, the amount will need to be paid again.

All other circumstances of the received refusal from the tax service can be challenged in court.

For registration, you will need to obtain a TIN for an individual as an entrepreneur, but if it is not there, then the tax authorities themselves will assign the appropriate one. However, so that the process does not drag out, it is recommended to get it in advance. The order of this procedure is in the Tax Code of Russia in article eighty-four. Registration of an individual entrepreneur in the tax office together with the assignment of a TIN is carried out free of charge.

Before proceeding with the submission of documents, you must select optimal system taxation. It should be profitable for business, because deductions will be made on it in the future. Reports to the tax authorities and the amount of the amount charged directly depend on it.

In addition to the above, you will need to select a statistical code that corresponds to the activity. As a rule, it is better to indicate several possible ones, while highlighting the main one.

Together with the papers for assigning the status of an individual entrepreneur in 2019, documents will be required to select a taxation system and codes.

Every businessman should know that before applying to the tax office, it is required to pay a state fee, which is only eight hundred rubles. In this case, care should be taken, as incorrectly filled in details will lead to the transfer of funds to a different address, and they will not be returned.

In order to register with the tax authority, you can use the following options:

Also, entrepreneurs should be aware that only copies are used for sending, and the main document remains with the businessman. But the papers must first be notarized. When sending, you will need an inventory of the enclosed item with details.

Naturally, when submitting documents yourself, notarization is not required, since copies are verified on the spot. If papers are sent using Email, a digital signature is required.

In addition to all of the above, an entrepreneur can use the Internet services through the following resources:

1. The official website of the Federal Tax Service using "Submission electronic documents on state registration».
2. Website public services Russia.
3. On the same site, but through "Filing an application for state registration as an individual entrepreneur."

All of the services listed above work with the application and send a notice of registration, which contains the data specified in the application.

A businessman should be aware that he can open a bank account for entrepreneurial activities, but this is not necessary.

The legislation of the Russian Federation has established the procedure for registering an individual entrepreneur, which implies the following procedures:

The sample application is determined by law, that is, it has one instruction for all to fill out. The document is a two-sided form, which indicates all the data of a businessman.

Along with it, the following documents will be required:

1. Receipt of payment of the state fee, which is eight hundred rubles.
2. Copy of the passport. But, if an individual is not a citizen of Russia, then copies of identity documents will be required.
3. If a minor decides to start a business, then the written consent of the guardian is required.
4. An appropriate certificate confirming the absence of a criminal record, which is necessary for carrying out activities directly related to science, society and medicine.

Each person can seek help from the Federal Tax Service and get a free consultation.

An entrepreneur should not worry about the information provided to the tax system, it is strictly confidential.

When all the papers have been filled out without errors and submitted, the business is registered, the data is entered into the Unified State Register and the individual entrepreneur is registered.

After five working days, a businessman is issued the following package of documents confirming his status, namely:

Sometimes the tax office does not register with the pension fund and Rosstat, then the entrepreneur will need to do this on his own.

An interesting fact is that an individual entrepreneur is registered only at the place of residence of an individual as an individual entrepreneur, but can function throughout the country. When such a situation arises, it is necessary to notify the tax office at the place of activity within ten days.

The following documents will be required to obtain registration papers:

• relevant statement;
• a photocopy of a passport or other document confirming the identity of a person;
• a copy of the decision on registration as an individual entrepreneur;
• a photocopy of the registration of an individual.

When, in the process of doing business, a person has changed his surname or registration, it is necessary to inform the tax office within three days.

In addition, after registration, the entrepreneur must submit reports to the control authorities. Also, a businessman is obliged to pay taxes throughout the entire activity, but only in accordance with a pre-selected taxation system and keep records.

If an individual entrepreneur has changed citizenship or decided to change the main field of activity, then changes are made to the USRIP.