From January 1, it will be possible to register an individual entrepreneur free of charge, without a state fee, provided that the package of documents required for this is submitted to the registering authority in electronic form. The corresponding changes have been made. when submitting documents for state registration through the MFC or a notary.

In 2018, the procedure for registering an individual entrepreneur has changed in accordance with the amendments that it contains. Since April, tax authorities and the MFC have switched to electronic interaction when registering legal entities and individual entrepreneurs, without duplicating documents on paper. This accelerated the registration process: by applying to the MFC with an application for state registration, the applicant receives an answer in the same time as when applying to the tax authority - three working days during the initial registration. When contacting the tax authorities, a response to state registration can be received by e-mail, which eliminates the need to visit the inspection again.

Since October 2018, when re-submitting documents for state registration due to an incomplete set of documents or errors in registration, you do not need to pay a state fee. There have been changes in informing about the upcoming registration: on the FTS website, you can subscribe to receive information by e-mail. Since October 1, new grounds for refusing registration have appeared: non-compliance with the requirements established in the preparation of documents, and the submission of documents with inaccurate information ().

Application method and list of documents for registration of individual entrepreneurs in 2019

To register as an individual entrepreneur, you need to fill out and submit to the tax office and attach to it a copy of your passport and a receipt for payment of the state duty for 800 rubles. (if documents for registration are not submitted in electronic form). You can generate a receipt on the FTS website using the "Payment of State Duty" service. In some regions, it is additionally required to attach a copy of the TIN certificate.

Evgeny Leonov, a lawyer at Priority, draws attention to the fact that you can choose the most convenient way to submit documents:

• Personal submission of documents... You do not need to notarize anything. The applicant personally submits a package of documents to the registering tax authority (in the specially authorized one for the registration of entrepreneurs). If everything is in order with the documents, then in three working days the documents will be sent to your address and by mail.
• Submission through a representative under a notarized power of attorney... The package of documents for registration of an individual entrepreneur is handed over and received by the authorized representative of the entrepreneur. In this case, you must contact a notary to certify a copy of all pages of the entrepreneur's passport and make a notarized power of attorney for the representative who will submit and receive documents.
• Submission of documents through the multifunctional center provision of public services (MFC)... The package of documents can be submitted through the MFC branches, which are usually closer than the registering tax office. The documents are provided by the tax authority at the place of permanent registration. You can pick them up in person or through representatives, it is also possible to send them by mail. In 2018, the registration procedure took five working days.
• Submitting an application through the portal of public services... On the website of public services, you can fill out an electronic application, sign it and send the application for consideration. The personal account will receive information from the tax authority about signing and receiving documents on registration of an individual entrepreneur.
• Electronic submission of documents... If you have, then the documents can be submitted to the tax authority in electronic form. Also, documents for registration of an individual entrepreneur via electronic communication channels, after the certification of the application and the passport, can be sent by a notary. In this case, the state duty from 2019 does not need to be paid.
• By mail with a declared value and a list of attachments... With this method of filing documents, an application for registration of an individual entrepreneur and a copy of a passport are also subject to mandatory certification by a notary.

After state registration of the individual entrepreneur, the registering tax authority will issue the entrepreneur an EGRIP record sheet and a notification of tax registration. Additionally, a tax registration certificate may be issued, provided that the individual entrepreneur did not receive it before registration.

Since January 1, 2017, a certificate of state registration of an individual entrepreneur (OGRNIP) is no longer issued, and a tax registration certificate (TIN) is issued not on a protected tax form, but on a regular A4 sheet.

Comment of Christina Tokareva, Head of the Business Registration Department of Urvista Law Firm:

To submit documents through the portal of public services, you must register on their website, registration can take up to 14 days. You will also need to obtain an electronic signature. In this case, you can submit documents even from a mobile phone.

The registration of an individual entrepreneur through the MFC has its own peculiarities: documents can be submitted there only from the age of 21, and you still need to receive them at the tax office. The downside is that MFC employees may not know about the requirements for registration documents and will not be able to answer the questions of the applicants. The advantage of registration is that there are many MFCs and there are fewer queues in them than in the tax office.

They can refuse to register an individual entrepreneur if you submitted documents to the wrong tax office, submitted an incorrectly completed registration form, or apply for prohibited activities. There are, of course, unique refusals: if the individual entrepreneur has forgotten that he is already an individual entrepreneur and submits the documents again, or if the court has declared the applicant bankrupt.

Ilya Sergeev, lawyer at Modul. Accounting "

When choosing OKVED codes, you should pay attention not only to your current activities, but also to what you will be doing in the future. For convenience, it is best to indicate as many codes as possible, so that later, when you change the type of activity, you do not have to supplement them, otherwise you will have to submit documents to the tax office again. Check if the activity you choose is subject to licensing.

The OKVED code in the registration application must contain at least four characters. All entrepreneurs have the right to engage in any activity not prohibited by law, even if the OKVED codes corresponding to this activity are not included in the USRIP. For failure to report the implementation of activities, codes for which are not included in the USRIP, a fine of 5,000 rubles is provided. Most often, errors concern just the wrongly selected OKVED.

Kristina Tokareva, Head of Business Registration Department, Urvista Law Firm

The entrepreneur needs to choose the main OKVED code, from which it is planned to extract the maximum profit. There can be as many additional OKVED as you like, but it is better to limit yourself to the list of activities that you will actually be engaged in. The type of activity must contain at least four digits, otherwise the tax office will refuse registration.

Remember that the IRS will punish you for filling out the form incorrectly, even for an extra space. There are certain requirements for filling out, but not all of them read or are often misinterpreted.

Daria Sergeeva, expert of Internet accounting "Kontur.Elba"

When filling out an application for registration of an individual entrepreneur, you will be faced with the choice of OKVED codes for your business. They are needed so that the state knows what you are doing. At this stage, aspiring entrepreneurs often have questions. In the OKVED handbook, there are non-obvious formulations that are difficult to correlate with your business.

It was easier to choose OKVED codes, free of charge. We have made a convenient selection of codes for common types of activities. You find your business with a familiar name, and we offer suitable OKVEDs.

Your taxation system, the amount of taxes and the number of reports do not depend on the selected OKVED codes. Pay special attention to the main OKVED code if you plan to hire employees. Insurance premiums are deducted from their salaries. Contributions "for injuries" depend on the main OKVED code. The more “risky” it is, the higher the rate of contributions will be.

What to do after registering an individual entrepreneur

Maria Makeeva, owner of the Fermarevo mini-farm (Novgorod region), explains the algorithm of actions after registering an individual entrepreneur. You need:

Choose a taxation system. By default, a general taxation system is established for an individual entrepreneur with the need to submit financial statements and declarations for several types of taxes. If you want to simplify your task and start small, you will have to immediately warn the tax authorities about your desire to choose a simplified taxation system or one of the special regimes (USN, UTII, patent) - this is given 30 days from the date of registration of the individual entrepreneur. or other tax regime can be submitted immediately in the package with an application for registration or later, upon receipt of documents.

Order a print. You can simply sign documents, indicating separately its absence with the mark "without printing". But if an entrepreneur orders a seal, then all documentation will have to be drawn up with its use, without it any statement or contract will be invalid. If you decide to get one, then it is better to get the seal immediately, so that later you do not have to redo the existing papers.

Open a current account. A current account is not needed if it is planned to receive cash payments from customers and the total amount of transactions does not exceed RUB 100,000. If you need to accept payments in an online store and through POS terminals from customer cards or transfers from other individual entrepreneurs and legal entities, then you cannot do without a bank account.

There is no need to notify the tax office about opening a current account, credit institutions themselves will provide all information about customer accounts. There are now no penalties for notification of late invoices.

For a self-employed individual entrepreneur with low monthly turnover, there are lucrative offers for opening an account for free with a minimum service fee.

Register cash registers. A cash register is most often needed by those whose business is related to trade. But entrepreneurs need to pay attention to, which from July 1, 2019 obliges to use online cash registers in settlements with the population IE on UTII, providing services to the population, as well as IE at UTII without employees, employed in retail and public catering; Individual entrepreneurs on OSN and STS, which provide services to the population and issue BSO; SP on PSN with the types of activities specified in Art.

Establish accounting management. In order not to run into a fine, it is necessary to immediately provide for the preservation of all primary documentation, maintenance of SRF, compliance with cash discipline, documentary support of any transactions.

Other activities need to be coordinated as well. Thus, an individual entrepreneur must receive a "go-ahead" from the SES, the Ministry of Emergency Situations, environmental services and other inspectors in order to open a food production facility, a cafe or wholesale children's toys. It is necessary to deal with the registration of permits and obtaining approvals even before starting work in order to avoid penalties.

Register with the Pension Fund and the FSS as an employer. The tax office transfers information about all registered individual entrepreneurs to off-budget funds independently. A self-employed entrepreneur does not need to go there personally to register. He only has to pay insurance premiums on time.

Establish accounting management. In order not to run into a fine, you need to immediately provide for the preservation of all primary documentation, maintaining strict reporting forms, compliance with cash discipline, documentary support of any transactions.

Errors and difficulties

Alexey Golovchenko, Managing Partner, ENSO Law Firm

Registration of an individual entrepreneur is a fairly simple process. But, despite the simplicity of the process, the Federal Tax Service Inspectorate may refuse you in the state registration procedure due to an incorrectly completed application. It is necessary to clearly follow the instructions for filling out the documents, carefully study the filling sample, and if you have any questions, seek advice from the tax service.

The most common mistakes when filling out an application include grammatical errors, inaccuracies, typos, violation of the rules for formatting the text, not filling in the required fields and not specifying the TIN, if any.

Ayrat Akhmetov, Head of the Legal Department of the Business Services Center

If you, as an individual entrepreneur, intend to carry out certain types of entrepreneurial activity in the field of education, upbringing, development of minors, the organization of their recreation and health improvement, medical care, social protection and social services in the field of youth sports, culture and art with the participation of minors, refusal to register may be related to a criminal record or criminal prosecution for certain categories of crimes.

In other cases, the refusal to register an individual entrepreneur can be appealed. It is necessary to familiarize yourself with the grounds for refusal in the document that will be issued by the tax authority, correct the mistakes made and submit the package of documents again.

It is also worth remembering the need to use codes according to (NACE Rev. 2).

Good afternoon.

I was already familiar with the Contour program earlier. Some made me very happy, while others, on the contrary, disappointed.

Therefore, when I entered the query "open IP" in the search engine, I cautiously followed the link. It was a pity for the time. But today I was lucky))) And here is the review itself:

At first I didn't even believe that it could be done absolutely free. In our city, for the preparation of documents, "offices" take from 2000 rubles.

What is required of me is to enter the data, which I did.

You don't have to look for them on the Internet in advance, the service will help you with this.

Choosing one point - this type becomes the main one.

Right there you can pay state duty or generate a receipt.

And that's all. Nothing more is required from us.

Here I was expecting some kind of trick. I thought that now they would demand to pay the tariff, documents ... But no. Everything is free. Checked. IP registration is free.

The documents could be downloaded as an archive.

Same the archive has already been sent to my mailbox.

You can always return to the package of documents, change something, add OKVED. You just need to click on the link in the letter.

The archive itself contains all the necessary forms. receipts and even step-by-step instructions.

The application has been generated and you don't need to write // anything else.

But, unfortunately, there is no application for UTII. But I hope that it will appear soon.

I had to fill it in myself, but there was a sample. The form has opened in Excel.

Following the instructions, it remains only to take the documents to the tax authority. Circuit. Elba even wrote down the address. I was pleasantly surprised.

And this point is still irrelevant for me. The documents are still being registered with the tax office.

What else I would like to say: the PDF contains very detailed instructions on what to do and how to do it. All steps are detailed in great detail: what documents to carry, how much, how long to wait.

Conclusion: if you decide to open an individual entrepreneur, then Kontur.Elba will help you completely FREE OF CHARGE. She will create all the documents, fill out applications, write detailed instructions on what and how to do. This service helped me save 2,000 rubles. For some, this is a penny, but for a novice entrepreneur, any amount is important. The kopeck protects the ruble.

Other services I've tested:

- contour.documentary specialist - preparation of various documents for the company (the service helps to prepare various documents / statements / orders)

-contour.focus - checking counterparties for reliability

Fill in your personal data, indicate the type of activity according to OKVED and select the taxation system. After that, you will receive a ready-made application for registration of an individual entrepreneur for free along with the rest of the documents.

Pay the state fee

The state duty for registration of an individual entrepreneur is 800 rubles. It can be paid online when preparing documents or at any branch of Sberbank.

Take the documents to the tax office

For registration you need documents:

• Passport with a photocopy of pages with personal data and registration
• Application for registration of individual entrepreneurs. Don't sign it in advance
• State fee payment document
• Two copies of a notice to the USN or a patent application

Take the documents to the registering tax office. Find out its address when preparing documents or on the FTS website. If the tax office is far from you, you can register an individual entrepreneur through the MFC (multifunctional center). Find a branch on the mfts.rf website in the region in which you are registered, and ask about the IP registration service.

After submitting the documents, you will be given a receipt stating that you received them. If the notification on the simplified tax system is refused immediately, then submit it to the tax office separately within 30 days after registration.

Get ready documents

You will be registered as an individual entrepreneur in 3 working days and the following documents will be sent to your e-mail: a record sheet of the state register of an individual entrepreneur and a certificate of registration with the tax office.

The tax office will inform you about the registration of the individual entrepreneur in the pension fund, which will assign you a registration number. You will need it to pay insurance premiums. Find out the number in the PFR office by registration or in the extract of the EGRIP on the tax website.

Order printing

An individual entrepreneur does not need 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 production, you can immediately work with it.

Open a bank account

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

Decide on the cashier

The cashier is needed to accept payments in cash, by credit card or electronic money.

The cashier will not be needed if you repair shoes, make keys, like an individual entrepreneur renting out a house or doing other business from paragraph 2 of Article 2 of Law 54-FZ.

On the simplified tax system

The cashier is needed as soon as you start accepting payments in cash and by credit card. To accept payment by electronic money, the cashier is needed from July 1, 2018. If you provide services to individuals and issue BSO, the cash register will be needed from July 1, 2019. Exception: for catering with cashiers, it is needed from July 1, 2018.

On UTII or patent

The cashier is needed from July 1, 2018, if you decide to hire employees and go into trade or catering. For other businesses - from July 1, 2019.

Order printing

The round stamp is now canceled. It is not necessary for an LLC to have a seal, just with it your documents will look more solid and reliable in front of counterparties.

Open a bank account

The presence of a current account is a prerequisite for an LLC, because taxes should be transferred by bank transfer.

Elbe's partner banks have prepared special conditions for you. Select a bank and apply for opening a current account.

Hire the director and other employees

Even if at the start you do not have hired employees, you must officially employ a director... This will require an employment contract with a manager and an order to take him into office. While the LLC is not operating, you can save on salaries: send the director on vacation without pay.

Submit the first report on the average headcount

After registering an LLC, by the 20th day of the next month, submit a report on the average number of employees. Don't be alarmed, this is the simplest report. It contains only one field - the number of employees.

Decide on cash transactions

If your customers will pay with cash, bank cards and electronic money, you must issue a cashier's check. Now the tax office registers only online cash registers, which transmit information about each check.

The following are exempted from the cash register:

• LLC on ENVD, LLC with the provision of services to the population and vending machines are moving to online cash registers from July 2018
• The cash register is not needed for those who repair shoes, trade at markets and fairs and other types of business from the list

To find out how to choose a checkout, how to register a checkout with the tax office and start using it, how to choose a product accounting service and get a tax deduction, whether an online store needs a checkout.