IFNS application for opening SP. Correct filling of an application for registration of an individual as an individual entrepreneur (IE) in the form P21001. Notification of the transition to the simplified tax system. How is the registration of individual entrepreneurs carried out

Any citizen can register himself as an individual entrepreneur. To do this, he needs to submit several documents, including an application that is filled in according to the approved form - p21001. How to properly arrange it in 2019 and what you need to pay attention to - in this article.

The main purpose of the document is to declare your intention to become an individual entrepreneur. The existing form has been in effect since July 2013 and is significantly simplified compared to the previous version. As before, the application consists of 4 pages, the contents of which are described in the table.

Page 1	full name (patronymic, if any), as indicated in the passport; if the person is a foreigner, then the data is filled in in the Latin alphabet; field mark; date of birth and place of birth using horizontal abbreviation; citizenship (in the case of non-residents of the Russian Federation, a corresponding mark is put and the country of origin is indicated in the form of a digital code).
page 2	postcode; the subject of Russia is indicated by a code - for example, Moscow 77, Sevastopol 92, Chelyabinsk region 74, etc.; indication of the exact address with the accepted abbreviations g., st. (but no dots); passport data - series, number and others.
page 3	the code of the main type of activity according to the classifier; codes for additional activities.
page 4	confirmation of the correctness of all the information provided - the application is filled in handwritten, in any font, however, the data in the cells are also written in print and only in lowercase (capital) letters of the same size.

An example of a correctly completed form р21001 is presented below.

Requirements for filling

Since the p21001 form is intended for reading in electronic form with subsequent processing of the data by a computer, several requirements are provided for its design at once:

personally;
through a trustee acting on the basis of a notarized power of attorney;
by post.

The application can be downloaded and printed, and then filled in by hand with a black gel pen. It is necessary to send a certified letter to the tax office, and then wait until the notification is received. In the letter itself, you must also attach an inventory of the attachment (indicate the name of the document in the shipment, its type (original) and quantity - 1 piece).

Step-by-step instructions for filling

In general, the instructions for filling out the p21001 form look like this:

All characters are written in large characters (letters, numbers).
The principle applies: one field (square) for only one symbol).
Any dates are filled in numerical format without abbreviating "y." or the word "year". For example, if you need to enter the date February 1, 2012, you should do it like this.
For simple or decimal fractions, special two fields are filled in, which are separated by appropriate signs - slash / or comma ",". In this case, it is necessary to fill in the fields closest to each other, as shown in the figure.
If a certain characteristic has a monetary expression - for example, the size of a share in the authorized capital, the nominal value of a share, then the value is prescribed with an accuracy of up to kopecks according to the same principle. If there are no kopecks, then the fields closest to the edge are filled in anyway, but no marks are put in the field for tenths (i.e. you do not need to write zeros).
For OKVED activity codes, you must use three fields at once, each of which is separated by a dot. The designation of the codes must exactly correspond to the generally accepted system, right down to the sign.
All other numerical indicators (for example, date of birth) are written in the usual format, starting with the leftmost square - i.e. exactly the same as in other documents.
When specifying the series and number of the passport (or other identity document), you must write all the numbers separated by spaces: 2 numbers of the series, a space, 2 numbers of the series, a space and numbers of the series in a row, as shown in the figure.
When writing a contact number, you should also use each square under its own symbol, and brackets, + and other designations are also filled in a separate field. Landline and mobile numbers are entered in an internationally accepted format as shown below.
When filling in fields with text (letter) data, you must start, as usual, with the leftmost square and provide each character with a separate field. If the text consists of several words, numbers and / or signs at once, then they are written together, without spaces. However, if this contradicts the rules of the Russian language, then the spaces are left. A space is one square.
If there is not enough space on one line, then it is filled completely, and the next line continues, starting from the nearest square on the left side. In this case, no hyphenation signs "-" are put. For example, you need to write the name of the company, which is officially referred to as the open joint stock company "RomashkaPlus-7". Then all existing spaces between words are preserved in accordance with the rules of the Russian language. And the name of the company itself is spelled out exactly as it is indicated, for example:
If the first line ends with a word along with the end of this line, and the next word is written with a space, then it should start from the second square on the second line as well. That is, all spaces are counted as an empty square anyway (regardless of where the space went).
The form assumes the use of common abbreviations, but no dots. However, initials are abbreviated with periods, as is the case in most cases. For example, if the official street name is written as “street named after V.I. Lenin ", the application should write" UL IM V.I. LENIN ".
All fields that have not been filled in (for example, fields with codes according to OKVED) simply remain empty - no dashes or other symbols should be put.

The top right corner of the form contains information about the authority that approved the form for this application. You can print a document with or without this information - in any case, the application will be accepted for work, subject to other conditions of registration.

A detailed video instruction on how to fill out is here.

Application procedure

Any Russian citizen who has already turned 18 years of age and who is fully legally capable can register as an individual entrepreneur. The package of documents in this case is small:

the p21001 application considered earlier;
original and copy of 2 pages (main and with the registration address) of your passport;
a receipt confirming the fact of payment of the state duty - at the moment it is 800 rubles.

Having collected this package of documents, you need to do the following:

Find out which branch of the tax service you need to contact. They apply in accordance with the official address for registration (registration). If a citizen is in another region, he should at the place of stay, obtain a certificate and apply to the appropriate tax office. You can find out about the address of your tax office on the official website of the Federal Tax Service.

Fill in the address, indicate their status (individual).

And the IFTS code is selected in accordance with the official code of the region - for example, 17 for the Republic of Tyva, 55 for the Omsk region, etc.

In order to register as an individual entrepreneur, you need to send a package of documents to the tax office, which includes:

Application form R21001 - 1 copy.

Receipt for payment of state duty - 1 copy.

A copy of the identity document (passport) - 1 copy.

If you plan to work according to the simplified taxation system, then you can immediately submit a notification for the use of the simplified taxation system in two copies along with these documents.

Within 3 working days after receiving the documents, the tax office will register you as an individual entrepreneur or refuse if there are reasons or the documents are filled in with errors. After registration, the inspectorate will issue a newly-made individual entrepreneur a notice of registration of an individual with a tax authority and an extract from the Unified State Register of Individual Entrepreneurs. A certificate of registration of an individual entrepreneur on a tax form has not been issued since 2017.

Ways to send documents

There are several options:

Personal visit to the tax office. You take the documents to the tax office at the place of registration, and pick up the finished documents there. In this case, your costs will be limited to a state fee of 800 rubles.

Mail. You send documents to the tax office by registered mail with a description of the attachment. The registration package of documents will also come to you by mail. Before sending the documents, you will need to certify each of them with a notary, and these are additional expenses in addition to the state duty.

Sending through a representative. The documents are not submitted by you, but by a representative who acts on your behalf under a power of attorney. In this case, the application P21001 and a copy of the passport must be certified by a notary. You can pick up documents from the tax office yourself or also through a representative.

Registration of SP online. This option is a salvation for those who actually live and plan to conduct business far from the place of permanent registration, which means they cannot personally appear at the tax office.

Registration of an individual entrepreneur online through the FTS website

You submit all documents through the website of the Federal Tax Service in electronic form, in the same way you receive documents from the tax office. In this case, you do not need to go to the Inspectorate of the Federal Tax Service. But this option is available only to those who have an electronic signature, because when sending documents, you need to certify with an EDS. If there is no electronic signature, you must first apply for its registration in a specialized organization, and pay for it at the rates of the organization (approximately 1,000 rubles).

In order not to issue his own digital signature, a future individual entrepreneur can turn to a notary to certify the documents with his digital signature for a fee - notaries have such a right. In this case, registration documents will also be sent to the notary in electronic form.

Please note that the FTS website has two options:

"Submission of electronic documents for state registration of legal entities and individual entrepreneurs." If you have an electronic signature and want to open IP online without a personal visit to the tax office, you need to choose this particular option. You will need to download scans of your passport, payment receipt, application Р21001, and send them with your EDS certified.

"Submission of an application for state registration of individual entrepreneurs and legal entities." This option is not registration of SP online... So you can only fill out and send the P21001 form, that is, declare your intention to register as an individual entrepreneur. But this will not free you from the need to personally appear at the tax office with documents for identification. Moreover, before sending such a statement through the FTS service, you will need to pay the state duty at the bank or directly on the FTS website. Without this, you will not be able to send an application through the FTS website.
By submitting an application, you will receive a notification from the registering authority with an invitation to apply to the tax authority within 3 days. If on the indicated three days you do not appear at the IFTS, your application will be canceled, and you will have to submit a new one.

Filling out an application according to the P21001 form

All requirements for filling are contained in Appendix No. 20 to the Order of the Federal Tax Service of Russia No. ММВ-7-6 / [email protected] from 25.01.2012 You need to adhere to them in order to avoid mistakes and not receive a registration refusal.

Use the free service for preparing documents "My case" to fill out an application in accordance with the requirements.

The form consists of 3 sheets with attachments A and B.

Russian citizens fill out the first two pages and both applications. The third sheet is intended only for foreign citizens and stateless persons, the rest are skipped. It indicates data on a document confirming the right of foreign citizens and stateless persons to reside in the territory of the Russian Federation.

The personal data of the future entrepreneur on pages 1 and 2 must be entered strictly in accordance with the passport data.

In Appendix A, you need to indicate the main code of the type of activity and several additional ones that the individual entrepreneur plans to do. When choosing codes, you must be guided by the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2).

If there are many codes and one sheet A is not enough, take another one, but do not re-enter the code of the main activity on it. And do not seek to indicate as many additional codes as possible "in reserve". Indicate those that you really plan to do, and you can add new ones at any time.

Keep in mind that what type of activity you specify as your main activity will determine the rate of insurance against industrial accidents if you hire employees in the state.

Appendix B contains the contact details of the applicant and confirmation of the accuracy of the information provided.

Registration of registration documents for individual entrepreneurs in the service "My business"

With the help of the free document preparation wizard, you will quickly and without errors draw up documents for registration of an individual entrepreneur. To do this, you just need to register with the service.

How it works?

You enter your data on the site into the form. The system contains data controls and prompts.

The service automatically fills in documents and generates them in a machine-readable form with a two-dimensional barcode. The documents are checked in accordance with the official reference books of the Federal Tax Service.

You print an application, a receipt for payment of the state duty and a notification for the application of the simplified tax system (if necessary), and send them to the tax office in a convenient way.

When the tax office gives you the final documents, return to us to keep the sole proprietorship bookkeeping without hassle. Our service will help you calculate taxes and fees, generate payment documents, fill out reports and send them to the regulatory authorities in electronic form.

You can also
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How to conduct accounting for an individual entrepreneur on your own? Where to start and how to avoid fines.

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To conduct business legally, you need to create a company or register as an entrepreneur. Entrepreneurship without registration threatens to be prosecuted, including criminal, for illegal entrepreneurship. In this article, we will tell you how the registration of an individual entrepreneur takes place, what the P21001 form is, we will give a form and a sample of this form.

Benefits of doing business as an individual entrepreneur

Entrepreneurship in the form of an individual entrepreneur has significant advantages over doing business through a company. Main pluses:

registering an individual entrepreneur is easier and cheaper than registering a company. The fee for the registration of an individual entrepreneur is 800 rubles, for the registration of a company - 4,000 rubles. If, when registering a business, you turn to registrars for help, then registering an individual entrepreneur will be cheaper than registering a company;
administrative fines for entrepreneurs are often less than for companies;
entrepreneurs can do without issuing cash orders for cash transactions and may not keep a cash book;
entrepreneurs are not required to keep accounting;
only entrepreneurs can apply the patent tax regime;
entrepreneurs who have chosen a simplified or patent taxation regime may be subject to tax holidays for a period of no more than 2 years for certain types of activities (scientific, industrial, social, public services).

Entrepreneur registration procedure

This is not a very difficult procedure. It is simpler and less expensive than setting up and registering a company. To register an individual entrepreneur you need:

Pay the state fee.
Fill out an application (form 21001 approved by the Order of the Federal Tax Service dated 25.01.2012).
Submit an application and a document confirming the payment of the duty to the tax authority at the place of residence.

That's all it takes to register. If the documents are in order, within 3 days the individual entrepreneur will be registered, and an entry about this will be made in the register of entrepreneurs (EGRIP). The entrepreneur will be issued documents confirming registration, after which the activity can be carried out.

If an entrepreneur wants to apply any special regime, then the tax authority will need to submit an application for the application of the selected special tax regime. An application for the simplified tax system is usually submitted along with the documents for registration of an individual entrepreneur, but this can be done within 1 month from the date of registration.

As you can see, there is nothing complicated in this procedure. The most difficult thing is to fill out an application, but here, in fact, everything is simple.

A sample of filling out the P21001 form in 2017

Form 21001 is filled out (a sample of filling for an individual entrepreneur in 2017 is given below) in accordance with the requirements set out in the specified order of the Federal Tax Service. It can be handwritten or printed on a computer. The signature can be not certified by a notary if you sign an application when submitting documents to the tax office.

The most difficult thing when filling out the form is the correct choice of OKVED codes. The application indicates the OKVED codes of those activities that the entrepreneur plans to carry out. At least one OKVED code must be specified in the application. The maximum number of codes is not limited.

If there are several types of activity, then one of the codes is indicated as the main one. So you need to indicate the type of activity for which a larger amount of income is planned.

OKVED codes must be selected from the classifier. There are several such classifiers. There are OKVED 2001, 2007 and 2014. To register, you need the last one, that is, the OKVED of 2014, the so-called OKVED2.

The OKVED classifier is a grouping of activities. The code can be 2 or more digits. In the P21001 form, for each type of activity, you must indicate at least 4 digits of the code corresponding to this type of activity.

Form Р21001

Sample of filling out the form Р21001 2017

In order to legally conduct business, it is necessary to register an individual business.

To do this, you need to fill out a standard application form P21001 and submit it to the tax office, on the basis of this document, an individual is registered as an individual entrepreneur, after which he receives an appropriate certificate that allows him to do business legally.

An individual entrepreneur is the most convenient way to start a business, it is more difficult to register an LLC, accounting in an organization is also more difficult to organize, there are more reporting and taxes, so novice entrepreneurs choose an individual entrepreneur.

Form R21001, which must be filled out in 2018 for registration of an individual entrepreneur, was approved by order of the Federal Tax Service No.ММВ-7-6 / [email protected] from 25.01.2012 as amended. from 25.05.2016.

When filling out and submitting the P21001 form for registering an individual entrepreneur, you need to know the following points:

you first need to pay the state duty for registration of individual entrepreneurship, the amount of the state duty for an individual entrepreneur is 800 rubles in 2018. - generate a payment order for paying the state duty on the FTS website - https://service.nalog.ru/gp2.do;
if the TIN was not obtained earlier, then additionally you need to fill in, the number will be assigned simultaneously with the registration of the individual entrepreneur, while in the application you do not need to fill in the field for indicating the TIN - check if you have a TIN on the FTS website - https: //service.nalog. ru / inn.do;
you can fill out the application in electronic or paper form, in the first case, the courier new 18 font is used, in the second case - printed capital letters and black ink;
if the P21001 form is filled out on a computer for paper feeding, it should be printed, and double-sided printing is not allowed;
OKVED codes for filling out the P21001 form can be found.

The form looks like this:

How to fill out the P21001 form

You need to fill in 5 pages of the form, below is a detailed design of the fields of each page.

Completion of the first page P21001:

Full name is entered in Russian letters;
If an individual who registers an individual entrepreneur does not have citizenship or it is different from Russian, then you need to fill out subparagraph 1.2 - indicate your full name in Latin letters;
TIN is indicated, if any. If this number was not assigned, then fill out an application for registration and assignment of a TIN;
The number denotes the gender of an individual;
Birth details - place and date;
The number denotes citizenship or its absence, explanations for filling out this field are given directly in the P21001 form;
If citizenship is different from Russian, then the three-digit state code must be entered in the last paragraph of this page of the application.

Sample of filling the first page:

Filling out the second page of the IP registration form:

elements of the address of residence according to the document - registration from the passport or other document;
the details of the identity card, for Russian citizens this is the passport of the Russian Federation - indicate the code 21 and enter the details of the passport in paragraph 7 of the P21001 form.

An example of filling out the second page P21001:

The third page is filled out only by foreign persons or stateless individuals. Citizens of the Russian Federation do not need to fill out this page of the P21001 form.

On the fourth page of the form there is sheet A, which indicates all those activities that an individual entrepreneur plans to engage in after registering with the tax office. There are two items on the sheet. In the first, the OKVED code of the main type of entrepreneurial activity in which the individual entrepreneur is planned to be engaged is indicated. Since 2016, new OKVED codes have been applied, you can find them. If an individual entrepreneur plans to engage in more than one type of activity, then clause 2 is additionally filled in, where any required number of OKVED is entered. You must indicate at least 4 digits of the code.

On the fifth page of the form, sheet B is located, here the data on that individual who will receive a ready-made certificate of registration of an individual entrepreneur is indicated. It should be noted in the completed sample application 21001 how the tax office needs to issue a certificate to an individual entrepreneur - to hand it over to him personally, or to his representative, or send it by mail.

It is imperative to leave your contact information, whereby the tax specialist can contact the applicant if necessary.

The signature on the P21001 form must be put only after the complete filling out of the application for registration of an individual entrepreneur in the presence of a tax specialist to whom the documents are handed over. If an individual brings an already signed application, it will not be accepted. You will have to fill out a new form.

When submitting documents not in person, you need to certify the signature with a notary.

How can an individual register a business with the tax office?

To perform this action in 2017, an individual needs to complete the following steps.