What documents are submitted when registering an individual entrepreneur? What documents are needed for an LLC

Timely and correctly prepared reporting - necessary condition for the success of any small and medium-sized business. So, what documents should an individual entrepreneur have? What kind of reporting should they keep as an employer? To avoid problems, the most important thing is to know the correct answers to all these questions, and also to be able to provide all the necessary data on time and in the correct format.

Starting a business

Compared to various difficulties entrepreneurial activity, registering an individual entrepreneur is a fairly simple and quick procedure. This presupposes strict adherence to the rules, upon fulfillment of which a person wishing to become a businessman acquires his coveted status within 3 days. At first glance, it seems that the hardest part is over, and you can calmly begin to engage in your chosen activity, but, of course, this is only the beginning. In parallel with the status of an individual entrepreneur, you assume responsibility for the correct preparation of reports within the specified time frame, which must be completed within the specifics of your business.

What documents should an individual entrepreneur have? This question interests many. The list of necessary papers that an individual entrepreneur is required to maintain can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, the place of registration of the organization, working conditions, etc.

List of individual entrepreneur documents

Below is a list of documents that every individual entrepreneur must have:

Anyway, before you cook full list all documents, you need to immediately clearly decide which method of taxation is most convenient for you, as well as whether your company plans to organize workplaces.

Individual entrepreneur without employees and necessary documents

The most loyal way to run your business is as an individual entrepreneur without hiring employees. In such a situation, you are your own boss in managing your affairs. Against this background, you are not required to pay every month wages to the staff. Equally important, there is no need to maintain additional reporting. But still, it will not be possible to completely avoid responsibility to the state. After all, tax obligations will have to be fulfilled.

Once you get into business, you immediately face a choice: either carry out your activities in a standard manner, or choose one of the suitable tax regimes. Each of these options has its own reporting method. Let's consider what documents an individual entrepreneur must have under the standard tax regime.

Standard tax regime

In cases where an entrepreneur opts for a standard tax regime, he must specified period submit the following documents to the tax authorities:

Declaration in form 3-NDFL:

submit by April 30;
tax transfer for the year is carried out until July 15;
filling out and submitting the declaration is possible in paper and electronic form.

IP INN is the main document, but what else does it need?

Declaration in form 4-NDFL:

presented if you had income from business activities during the year;
submitted no later than 5 days after the end of the month in which these incomes were received.

VAT declaration:

due by the 25th day following the end of the quarter;
accepted for delivery exclusively in the form of an electronic document;
Tax payments are made every quarter.

VAT purchase book. It's about about examples of reflecting entries in sales books and invoices, where codes for types of transactions are noted.

The so-called book for accounting of business transactions, expenses and income - KUDiR.

The documents required for an individual entrepreneur depend on many nuances. The tax reporting regime is considered the easiest to understand. But it does not always turn out to be profitable. To simplify the activities of small entrepreneurs, legislation Russian Federation introduced various tax regimes. Let's look at them below.

simplified tax system

The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. The simplified tax system does not burden entrepreneurs with the need to pay assessments on property, VAT and personal income tax. Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime.

The main documents that businessmen are required to maintain using the simplified tax system are the tax return and KUDiR.

Unified agricultural tax

This is a separately developed tax regime exclusively for those entrepreneurs associated with agricultural products. If an individual entrepreneur is classified as a Single Tax according to agriculture(Unified Agricultural Tax), then he becomes obliged to maintain the same documents as entrepreneurs under the simplified taxation system, namely a declaration and KUDiR.

ENVR

If you choose Single tax for imputed income (ENVR), regardless of the size of your earnings, you will pay the established 15% of imputed income. Having chosen this reporting system, from the general list of documents you need to submit:

PSN

Another type of taxation regime is the patent system (PSN). The patent value usually depends on the type of activity of the entrepreneur. But the required document is always the Income Accounting Book and a one-year patent for individual entrepreneurs.

Detailed information about various tax regimes for individual entrepreneurs can always be found on the official website of the Federal Tax Service. To do this, you need to go to a special section with information about tax documents that every businessman conducting business in Russia is required to submit.

Documents of an individual entrepreneur as an employer

When business is impossible without attracting additional labor force, it becomes necessary to maintain additional documents. Hiring citizens for work entails additional responsibility and the preparation of appropriate reporting.

Starting to study own business, you come under the constant control of the Foundation social insurance(FSS) and, of course, the Federal Tax Service of the Russian Federation (FTS).

Each of these bodies expects an individual entrepreneur, who is an employer, to submit a certain list of individual documents.

The Federal Tax Service requires information from individual entrepreneurs with employees on form 2-NDFL until April 1 of the next year. In addition, the number of employees must be reported by January 20. In cases of closure of business activities, information on the number of employees is submitted before the date of deregistration.

Reports are sent to the Social Insurance Fund in 4-FSS format. Information is provided in paper form no later than the beginning of the second ten days of the month. In addition, data transfer is possible electronically.

The Russian Pension Fund requires an information document in the form RSV-1. It must contain data for the enterprise as a whole and individual accounting information for each individual employee.

An extract from the Unified State Register of Individual Entrepreneurs is also one of the most important documents.

What personnel documents should an individual entrepreneur have?

Every entrepreneur as an employer is required to have the following personnel documents:

agreement in two copies;
personal cards of their employees in the T-2 form;
staffing table with a paid vacation schedule;
job description;
rules of procedure within the enterprise.

In addition, for general compliance with the personnel system, the presence of such reporting documents as a staffing table, a time sheet for recording time spent at work, a vacation schedule, an expense book, and a labor accounting book is required.

In fact, registering a new employee for work in private business not such a complicated procedure. The main thing is to carry out complete document flow and properly maintain personnel records. And timely completion of all employment forms will give you a chance to avoid unpleasant problems with regulatory government agencies and the employees themselves.

Using the above list, you can always check whether all documents are available. This will also allow you to understand which of them are yet to be received. Experienced entrepreneurs note that you should even create a folder for yourself official documents individual entrepreneur. This will certainly become a very convenient tool in running your business and will allow you to control any situation, which will simplify interaction with government agencies. In addition, it will leave time to implement your own innovations as a businessman. These are the documents an individual entrepreneur should have.

Hello, dear colleague! There is probably no person who would not dream of having his own business and working for himself. Most of those who move from dreaming to action lean towards becoming a self-employed entrepreneur. The procedure for registering an individual entrepreneur is quite simple and understandable and absolutely anyone can do it. This article provides a comprehensive step by step instructions on opening an individual entrepreneur from scratch. In addition, in the materials of the article you will find answers to the most frequently asked questions that aspiring entrepreneurs have.

1. Who is an individual entrepreneur (IP)?

According to Article 11 Part 1 of the Tax Code of the Russian Federation, individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farm) households.

Individuals carrying out entrepreneurial activities without forming a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, when performing the duties assigned to them by this Code, do not have the right to refer to the fact that they are not individual entrepreneurs.

Also, this formulation can be supplemented by the fact that individual entrepreneur, unlike a legal entity, is not required to have a current account and legal address, but he is fully responsible for his personal property.

Another frequently asked question: at what age can you open an individual entrepreneur? The answer is simple - according to Russian legislation, an individual entrepreneur can become a citizen of the Russian Federation who has reached the age of 18 years.

Is it possible to open an individual entrepreneur if you are officially employed? Yes, you can, if you are not a state or municipal employee.

According to Article 11 Part 1 of the Tax Code of the Russian Federation, an individual entrepreneur is this is an individual . The most important differences between an individual entrepreneur and a legal entity are the absence of legal address, a mandatory current account, and also in the fact that the entrepreneur is liable with his personal property, while legal entities are liable with the property registered in this legal entity. face.

Today, in news reports, there is more talk about transferring an individual entrepreneur to the status of a legal entity, but I believe that such changes are not expected in the coming year.

If the individual entrepreneur becomes a legal entity in the foreseeable future, then additional wires and costs for opening and maintaining will immediately fall on him accounting.

3. What documents are needed to open an individual entrepreneur?

Registration of an individual entrepreneur is quite simple and does not require large time and financial costs. So, how to register an individual entrepreneur?

List of documents for registration:

Receipt of payment of the state fee (the state fee for registering an individual entrepreneur is 800 rubles);
TIN (individual taxpayer number);
Applicant's passport (in this case your passport).

If you do not have a TIN, then you should contact the territorial tax authority with your passport, write an application for a TIN and within 5 working days you will receive a Certificate of Registration with tax authority.

It is important to note that registration of individual entrepreneurs is carried out exclusively at the place of registration of the applicant.

If you yourself do not have the opportunity to submit an application to the tax office, then you fill out the application, make a copy of your passport and TIN, register these documents notarized, and also make a general power of attorney, notarized for the person you trust to submit documents to the tax office and sign the documents for you.

4. How much does it cost to open an individual entrepreneur?

Opening an individual entrepreneur, unlike any other legal form, is the most low-cost event.

Before submitting an application to the tax office, you need to pay a state fee, the amount of which as of 2016 is 800 rubles.

You can pay the state fee at any Sberbank branch. Some tax offices have specialized terminals through which you can also make payments. Just be sure to keep your receipt. You will need it when submitting documents.

5. Opening an individual entrepreneur: step-by-step instructions for registration

Below I will provide you with step-by-step instructions on how to open an individual entrepreneur on your own in 2016.

Step 1 - Check for TIN availability

If you changed your last name, first name or patronymic and did not change your TIN, be sure to do so. If you do not have a TIN, be sure to contact your territorial tax authority with an application and receive a TIN within 5 business days.

Step 2 - Determine the type of taxation

Read more about tax regimes in section 6 of this article.

Step 3 - Decide on the main activities (OKVED)

To learn how to do this, watch this video:

Note: Currently, the interface of the “My Business” service has changed, but the basic registration algorithm remains the same.

6. Taxation of individual entrepreneurs: what taxes does the individual entrepreneur pay?

The choice of taxation system should be approached in advance and very seriously, because the amount of your expenses will depend on which regime you choose, and by choosing the most optimal mode, you can significantly reduce them.

In the Russian Federation there are various shapes taxation, which also applies to individual entrepreneurs. As of 2016, there are 5 regimes: 1 general taxation regime (OSNO) and 4 special ones (Unified Agricultural Tax, UTII, STS, PSN).

General (standard) taxation system (OSNO) - one of the most complex systems, existing on at the moment in Russia. It includes all additional taxes, and also has no restrictions on the number of employees, amount of profit, etc. This system covers absolutely all registered business entities that have not decided on a tax regime at the time of registration. Remaining in this mode, you will have to pay all additional taxes: VAT (value added tax 18%), personal income tax (personal income tax 13%), property tax, if you have property.

Simplified taxation system (STS) - one of the most simple systems, focused on small and medium business, has two objects of taxation, one of which, when switching to the simplified tax system, you will be required to choose: “income” or “income minus expenses”. When switching to the simplified tax system, an individual entrepreneur must meet several criteria:

No more than 100 employees;
No more than 60 million rubles annual income;
The residual value should not exceed 100 million rubles.

Unified tax on imputed income (UTII) - another tax regime that makes life easier for entrepreneurs. But, unfortunately, it applies only to certain types of activities presented in Tax Code Russian Federation.

The tax amount is fixed and does not depend on your income. The amount of tax depends on the scale of your business - the size of retail space, the number of employees, the number vehicles etc. - each type of activity has its own criterion.

UTII can be reduced through insurance premiums to half of what is paid for employees. And organizations and (or) entrepreneurs without employees can reduce tax without restrictions on contributions paid for themselves.

Just like the simplified tax system, UTII also has certain criteria that business entities must meet:

The company must have no more than 100 employees;
The share of third parties should not exceed 25%.

Before submitting a notice of transition to UTII to the territorial tax authority, make sure that this system valid in your region.

Unified Agricultural Tax (USAT) similar to the simplified taxation system, but is provided only for agricultural producers.

If you grow, process or sell agricultural commodities, then this system is for you.

Entities who have chosen the Unified Agricultural Tax regime are exempt from paying taxes on property and profit of the organization, as well as VAT. Individual entrepreneurs are exempt from paying VAT and personal property tax. persons - personal income tax. Under the unified agricultural tax system, the same exceptions apply as for entities practicing the simplified tax system.

Patent tax system (PTS) was introduced in 2013 and is valid exclusively for individual entrepreneurs. Just like UTII, the patent system can exist simultaneously with common system(OSNO) and only for certain types of activities provided for by regional legislation.

It is noteworthy that no tax returns are provided. You buy a patent for a period of 1 to 12 months and keep a separate income book for this type of activity. The amount of the patent cannot be reduced by the amount of insurance premiums.

You can read more about which taxation system to choose for individual entrepreneurs and how to combine several modes in my.

In addition to tax payments, individual entrepreneurs will have to pay insurance premiums to the pension fund is a fixed amount, which in 2016 is 19,356.48 rubles. If the annual income exceeds 300,000 rubles, then +1% of the annual income, but not more than 154,851.84 rubles. Fees for mandatory health insurance in 2016 are 3,796.85 rubles. These payments must be made no later than December 31, 2016. If your income exceeds 300,000 rubles, then 19,356.48 rubles. you pay by December 31, 2016, and the rest no later than April 1, 2017.

More detailed information is presented in the table.

There is also such a thing as a tax holiday for individual entrepreneurs in 2016. The conditions of this benefit are specified in a document such as “Main directions of tax policy for 2016 and the planning period of 2017 and 2018.”

This benefit valid only for first-time individual entrepreneurs. Unfortunately, the decision to include such a benefit is made by regional authorities for certain types of activities. Tax holidays mean that newly opened individual entrepreneurs are completely exempt from paying taxes for a certain period of time. For more detailed information I advise you to contact your local tax authority.

7. Pros and cons of individual entrepreneurs

Advantages of individual entrepreneurship

Low amount of state duty in contrast to LLC: 800 rubles instead of 4,000 rubles;
A simple registration procedure with a small list of documents;
Fast registration procedure;
Does not oblige you to have a current account and a seal;
All money earned by the individual entrepreneur is the individual entrepreneur’s money. They can be transferred to the card or withdrawn. The money of the LLC is the money of the LLC, from which the LLC is obliged to pay quarterly dividends + 13% tax. The director needs to pay a monthly salary and tax of about 30% + personal income tax 13%.
Individual entrepreneurs do not have to keep accounting records. The LLC is required to maintain complete accounting records;
If an entrepreneur does not have employees, then he simply submits tax return once a year (under the simplified tax system). An LLC automatically has an employee - this is a director, and in addition to declarations, the LLC also submits reports to the Pension Fund and the Social Insurance Fund.
To terminate the activities of an individual entrepreneur, it is enough to pay the state fee and submit an application. Within a week, the individual entrepreneur will be excluded from the register. The liquidation procedure for an LLC is very lengthy and takes about 3-6 months;
Money in individual entrepreneurs' accounts is insured by the state in the amount of 1.4 million rubles. An LLC does not have this;
An individual entrepreneur is not required to maintain cash documents;
An individual entrepreneur can carry out its activities in any place, regardless of the place of registration.

Disadvantages of individual entrepreneurship

An individual entrepreneur is liable entirely with his property. The LLC is responsible for the property of the LLC;
An individual entrepreneur does not have the right to engage in certain types of activities, such as wholesale and/or retail alcoholic drinks;
A sole proprietor cannot divide his business. If you are planning a business with a partner, even if you are 300% confident in each other, you should think about opening an LLC and becoming legally full co-founders in shares proportional to your investments.

8. Rights and obligations of individual entrepreneurs

According to clause 3 of Article 25 of the Civil Code of the Russian Federation, an individual entrepreneur enjoys the right to hire employees. Early rights such as imprisonment employment contracts, the IP did not have it.

According to Article 9 of Chapter II of the Law on the Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities have the right:

receive, in accordance with the legislation of the Russian Federation, from state authorities, local governments, bodies exercising state sanitary and epidemiological supervision, information about the sanitary and epidemiological situation, the state of the habitat, sanitary rules

take part in the development by federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies of measures to ensure the sanitary and epidemiological well-being of the population;

for full compensation for damage caused to their property as a result of violations of sanitary legislation by citizens, other individual entrepreneurs and legal entities, as well as during the implementation of sanitary and anti-epidemic (preventive) measures, in the manner established by the legislation of the Russian Federation.

According to Article 11 of Chapter II of the Law on the Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities, in accordance with the activities they carry out, are obliged to:

comply with the requirements of sanitary legislation, as well as regulations, instructions and sanitary-epidemiological conclusions of those implementing;
state sanitary and epidemiological supervision officials; develop and carry out sanitary and anti-epidemic (preventive) measures;
ensure the safety of the work performed and services provided, as well as products for industrial and technical purposes, for human health, food products and goods for personal and household needs during their production, transportation, storage, and sale to the public;
carry out production control, including through laboratory research and testing, over compliance with sanitary rules and carrying out sanitary and anti-epidemic (preventive) measures when performing work and providing services, as well as during the production, transportation, storage and sale of products;
carry out work to substantiate the safety for humans of new types of products and their production technology, criteria for the safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
promptly inform the population, local government bodies, bodies exercising state sanitary and epidemiological supervision about emergency situations, production stoppages, violations technological processes posing a threat to the sanitary and epidemiological well-being of the population;
have officially published sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of workers.

In addition, an individual entrepreneur is obliged to:

conduct its activities according to the list of main types economic activity specified in the Unified State Register of Individual Entrepreneurs;
timely submit reports to the Federal Tax Service, Pension Fund, Social Insurance Fund, etc.;
timely pay taxes and other fees provided for by the legislation of the Russian Federation;
promptly notify all authorities about the hiring of employees, as well as changes in activities.

This concludes my article. I hope that this information was necessary and useful for you. See you in the next issues.

P.S.: Like and share links to the article with your friends and colleagues on social networks.

For many, the opportunity to work for themselves, completely devoting themselves to their chosen occupation, is important. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and begin to operate officially.

What is needed to open an individual entrepreneur

According to the law, all citizens of the country, even foreigners who have temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOLE). The only exceptions to this list are municipal and government employees. The quick procedure for registering an individual entrepreneur can be carried out independently or entrusted to special companies for which this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to resolving the issue on your own. The following factors may also affect the price:

printing production;
notarization of documents;
opening a bank account, etc.

Procedure for registering an individual entrepreneur

How to register an individual entrepreneur without much delay? This requires preparatory work. At the initial stage, you need to decide on the area of activity. For this, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code that should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main type must come first.

The procedure for opening an individual entrepreneur involves choosing a form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated on income and is 6%. If you choose to tax income without taking into account expenses, then interest rate will range from 5 to 15 points. There are other types of taxation of business activities, information about which can be obtained from the tax authorities.

Where can I register an individual entrepreneur?

According to the law, the submission of documents and registration of a private entrepreneur is carried out at the citizen’s place of registration. To do this, you need to contact your local branch. tax office with the necessary set of documents. If a businessman has chosen taxation according to the UTII system, then he is allowed to register at the place of business. It is permissible to open a business in several regions, populated areas or parts thereof. In this case, registration takes place where the first object of activity of the entrepreneur is registered.

Today, the simplest, fastest and most convenient way to open an individual entrepreneur is the online service for opening an individual entrepreneur.

Documents for opening an individual entrepreneur

After successful registration of an individual entrepreneur, you must select a bank to maintain a current account. To simplify your choice, use the RKO tariff comparison service from Main Mine.

If the question of how to register an individual entrepreneur is more or less clear, then you should pay attention special attention, what list of documents is needed to open an individual entrepreneur. This:

passport (a photocopy of it is additionally required);
application (form 21001);
receipt of payment of the duty;
TIN (+ copy).

Application for registration of individual entrepreneur

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxes and Taxes or requested from the tax office. The application for registration of an individual entrepreneur consists of five sheets, which must be numbered and stapled together. The document is signed personally by the entrepreneur and certified by a notary only if the documents are provided not by the businessman himself, but by an authorized representative.

Individual entrepreneur registration – cost

Opening your own business is a procedure that is not free. How much does it cost to register an individual entrepreneur? The only thing that is necessary is to pay the state fee (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized companies, the price will vary not only from company to company, but also depending on the region where the individual entrepreneur will be registered.

How to open your own individual entrepreneur - step-by-step instructions

If the field of activity has been determined and the taxation system has been chosen, then you can proceed to register your own business:

You must submit a set of documents to the tax office to obtain an identification number assigned to each taxpayer.
If you already have a TIN, you can immediately pay the state fee for performing an action by a government agency.
You can submit an application for assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions allowing to create legal entity from scratch, be it a trade object or a small business, a clothing sewing enterprise, are the same. Exemplary step-by-step algorithm after registering the IP itself:

In some cases, for an individual entrepreneur to operate, it is necessary to create cash register, if you can’t work without it (relevant for creating online stores, when trading/providing services to legal entities and entrepreneurs). It is not needed if UTII is paid or a patent taxation system is used. Instead of a check, a strict reporting form is then issued. Find out more about how to calculate taxes on UTII and generate payment documents online.
The seal is also made after receiving the package of documents. An entrepreneur has the right to work without it, limiting himself only to a signature.

It is also possible to remotely prepare all documents and send an application for opening an individual entrepreneur. To do this, use the online service for opening an individual entrepreneur.

Registration deadlines for individual entrepreneurs

The legislation establishes exact deadlines for registering an individual entrepreneur. According to the plan, this is done in no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of receiving a refusal when trying to open your own business. The reason may be incorrect execution of documents or erroneous indication of information. How to open an individual entrepreneur in this case? To an individual you need to organize the collection of documents again and pay the fee again.

After the allotted time has passed, all the papers are handed out, after which you can start earning money. The entrepreneur receives:

a document indicating registration;
USRIP extract;
state registration certificate (OGRNIP).

To maintain online accounting for individual entrepreneurs, you can use.

Video: what you need to open an individual entrepreneur

The main task when opening an individual entrepreneur is proper preparation required package of documents for registration, which consists of 3 simple papers. You can easily prepare a list of documents according to the required rules using a specialized online service directly on our website. More on this later.

List of documents

List for opening an individual entrepreneur by Russian citizens necessary documents next:

Application for registration of individual entrepreneurs (form P21001) – 1 copy.
Receipt for payment of state duty (800 rubles) – 1 copy.
Notification of the transition to the simplified tax system (if you plan to switch) – 2 copies. (3 copies in Moscow).
Copies of all pages of the passport (including blank ones).
A copy of the TIN (unlikely, but in practice it is possible that they will be asked).
Power of attorney for submitting documents (if you submit through a representative) – 1 copy.

Briefly about filling out each document

In comparison with other documents from the list above, the most difficult to prepare will be the application in form P21001. This is due to the fact that when registering statements special address abbreviations are used, as well as some other nuances that are described in the official instructions of the Federal Tax Service.

Receipt State duties can be easily generated on the official website of the tax service using a special service. Payment can be made in two ways: cashless via the Internet or simply at the nearest Sberbank branch.

Regarding notifications about the transition to the simplified tax system (simplified tax regime), then the law does not prohibit filling it out even by hand. The only requirement is that the paper contains a minimum necessary information about an individual. However, in practice, to notify about the transition to the simplified tax system, a special form is used in form 26.2-1, developed by the tax office and consisting of 1 simple page.

It is not necessary to submit a notification to the simplified tax system immediately with the remaining papers. This can be done within 30 days after registration of the individual entrepreneur. Please note that if you do not have time to switch to the simplified tax system within this period, you will automatically be assigned a general tax regime (general tax regime), which is extremely unprofitable in terms of taxes and reporting.

Where to download forms to fill out

At self-training documents for registration of individual entrepreneurs, the necessary forms to fill out can be downloaded here (relevant in 2018):

Application form for registration of individual entrepreneurs in form P21001 (XLS format, PDF format).
Form for notification of transition to the simplified tax system according to form 26.2-1 (XLS format).

Let us remind you that you can automatically generate a receipt for payment of state duty using special service on the official website of the Federal Tax Service (link above).

Sample documents

This list contains completed examples of documents for opening an individual entrepreneur for Russian citizens in 2018:

What are the ways to prepare a package of papers?

Not every method for independently preparing documents for individual entrepreneurs is effective and convenient. Let's take a quick look possible options, registering an individual entrepreneur as easily as possible.

Free using an online service on the Internet

Most convenient way preparation of documents. Step by step with prompts, quickly entered necessary information and the service generates a package of documents that fully complies with the rules. After this, the set created by the program only remains to be taken to the tax office.

Paid in specialized companies

A convenient method, but it does not include special meaning, since the procedure for registering an individual entrepreneur is already simple. You'll have a worse understanding of the basics of your business, waste money, and possibly waste even more time.

On one's own

Through the State Services website

A very inconvenient method, since using the government services portal you can only submit documents for opening an individual entrepreneur, but not create one. In addition, for this you will have to first produce an EDS (electronic digital signature), install the EDS on your computer using a special program, create a transport container with documents, etc.

Via the tax service website

Essentially the same inconvenient method for opening, since it works on the same principle and with the same programs as on the State Services portal.

Read more on the page about registering individual entrepreneurs through the tax website.

To which authorities can you submit?

The completed set of papers is submitted to the tax office according to the registration of the individual entrepreneur. They can also be submitted through multifunctional centers, but not all MFCs provide such services yet.

Papers must be submitted in person (you need to have a passport and a package of documents with you), through a representative or by mail (sent with a valuable letter with a description of the attachment).

Common Questions

Is it necessary to staple papers?

In 2018, documents for registering as an individual entrepreneur do not need to be stapled, but it is advisable to fasten individual papers with paper clips.

Do I need to get it certified by a notary?

When submitting documents to the tax service yourself, nothing is required to be certified. When submitting a package of papers by mail or through a representative, the application for opening an individual entrepreneur, as well as photocopies of the passport, are certified.

Having received the right to conduct business activities after state registration. Illegal entrepreneurship entails.

Registration of individual entrepreneurs - simple process, you can go through it yourself or by turning to professional registrars for help. Our step-by-step instructions for registering an individual entrepreneur for beginners in 2019 will show you how to open an individual entrepreneur for free and quickly.

Step 1. Select the method of individual entrepreneur registration

Registration of an individual entrepreneur takes place at the tax office at the address of the place of residence (registration in the passport), and in its absence, the individual entrepreneur is opened at the temporary registration address. If you do not have the opportunity to contact the tax office at your place of registration, you can use. For users located in Moscow, this service is available on a turnkey basis and is provided in three working days (the digital signature is already included in the price, after clicking on the button, select “register an individual entrepreneur”):

So that you can decide whether you will prepare the documents yourself or prefer “turnkey registration”, we will compare Table of pros and cons of both options:

Characteristic	Self-preparation	Registrar services
Description	You will fill out the P21001 application yourself and prepare a package of documents for submission to the Federal Tax Service	Registrars will fill out the application for you and issue the necessary documents. If you want, they will provide a service for submitting documents to the registering Federal Tax Service and/or receiving them
	Gaining experience in preparing business documents and communicating with registration authorities. Save money on registrar services and time if registration is carried out using.	To receive registration documents, you do not have to spend effort on preparing them. Most registrars provide a guarantee of a refund for payment of state fees if the refusal of the Federal Tax Service was due to their fault.
	Absent if you follow the registration rules and use our tips.	Additional costs; the need to transfer passport data; lack of experience interacting with the Federal Tax Service.
	State duty - 800 rubles; expenses for notary registration, if you do not contact the tax office in person - from 1000 to 1300 rubles.	Registrar services - 1,000 to 4,000 rubles; state duty - 800 rubles; expenses for notary registration - 1000 to 1300 rubles.

Step 2. Select activity codes according to OKVED

Before filling out an application to open an individual entrepreneur, decide what kind of business you will start. Business activity codes are selected from a special classifier, use ours for this. If you use to prepare documents, you will be offered a drop-down list, which will make your work on selecting codes even more convenient.

On one sheet A of the application, you can indicate 57 activity codes, and if one sheet is not enough, then you are allowed to fill out additional ones. Only those indicated OKVED codes, which contain 4 or more digits. Select one code as the main one (the type of activity for which the main income is expected to be received), the rest will be additional. You are not required to operate using all of the specified codes, but we recommend registering only those codes that you plan to work on. Later, if you change the direction of your business, you can add them.

Step 3. Fill out the application on form P21001

You must submit an application to switch to the simplified tax system within 30 days after opening an individual entrepreneur, but you can do this when submitting documents for registration.If you decide to register an individual entrepreneur using our service, the program will prepare an application for you to switch to a simplified system.

Step 6. Collect a package of documents and submit it to the registration authority

Check that to open an individual entrepreneur you must have the following documents prepared:

application for registration of individual entrepreneurs in form P21001 - 1 copy;
receipt of payment of state duty - 1 copy;
copy of the main identification document - 1 copy;
notification of transition to the simplified tax system - 2 copies (but some Federal Tax Service Inspectors require 3 copies);
power of attorney, if documents are submitted by an authorized person.

If the method of submitting documents is through a proxy or by mail, then application P21001 and a copy of the passport must be notarized .

To open an individual entrepreneur, you will additionally need the following documents:

copy of the temporary residence permit or permanent residence document - 1 copy;
notarized translation of a foreign passport - 1 copy.

You can find out the address of the tax office where individual entrepreneur registration takes place at your place of residence or stay through the Federal Tax Service service . When submitting documents, you will receive a receipt from the registration authority confirming acceptance of the application to create an individual entrepreneur.

Step 7. After registering an individual entrepreneur

In 2019, no more than 3 working days after submitting documents. In case of successful registration, the Federal Tax Service sends a registration sheet of the Unified Register to the applicant’s e-mail in electronic form. state register individual entrepreneurs in form No. P60009 and a certificate of registration with the tax authority (TIN), if it has not been received previously. Paper documents can only be obtained upon request of the applicant to the Federal Tax Service or the MFC.

Congratulations, you are now an individual entrepreneur! We hope that our step-by-step instructions for registering an individual entrepreneur in 2019 helped you!

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.

Are you planning to open your own business? Don't forget to reserve your current account. To select a current account, try our bank tariff calculator:

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 perform per month, and the calculator will show the tariffs of banks with suitable conditions.