Can an individual entrepreneur use a personal bank card for work? What you need to open an IP - detailed instructions! How to organize individual entrepreneurship

So you've decided to become an entrepreneur! A good prospect for those who are tired of depending on their bosses and want to become the master of their lives! One of the options for solving this issue is the registration of an individual entrepreneur. What you need to open an IP - this is our detailed material.

IP - who is this?

To become an individual entrepreneur, or an individual entrepreneur, is most advisable for those who want to operate as an individual, that is, without forming a legal entity.
What is the difference? The fact that legal entities must have an authorized capital and a legal address. An individual entrepreneur is exempt from these conditions, however, there is one important point here - according to the law, an individual entrepreneur must be liable for obligations with all his personal property.

How does an individual entrepreneur differ from a private person who works without registration, what is called "for himself"?

Firstly, when registering an individual entrepreneur, the length of service is credited. Secondly, illegal employment is punishable. Well, and thirdly, if the activity is related to wholesale purchases of goods, then many firms do not provide supplies for private traders.

Who can be registered as an individual entrepreneur?

All adult capable citizens of the Russian Federation;
Minors recognized as capable by the relevant authorities;
Minors who have permission to engage in entrepreneurial activity from their parents or guardians;
Foreigners with a temporary or permanent Russian residence permit.

Are there any exceptions? Yes, there is! The legislation of the Russian Federation prohibits the opening of an individual entrepreneur to citizens in the state and municipal service. For all other working citizens, there are no obstacles in terms of registration of an individual entrepreneur.

What you need to open an IP - the first steps!

Registering an individual entrepreneur will not really present you with much difficulty. But first, you will need to take a number of actions that will allow you to carry out the registration procedure in the future without delay.
The fact is that even before submitting documents to the relevant authorities, it is necessary to decide on some fundamental points.

1.Choose activities.
There is the All-Russian Classifier of Economic Activities (OKVED), in which a certain code is assigned to each type of activity. Therefore, a future entrepreneur needs to choose a field of his activity and, based on this, determine its code according to OKVED.
An important point: you can specify several codes, but the code of your main activity must be specified first. It is not forbidden to choose several codes at once with an eye to the future expansion of activities.
If, in fact, any types of activity are not carried out, no sanctions from the tax and other structures will follow. And when a favorable moment comes for business expansion, you will not need to go to the tax office again in order to make changes or additions to the activity codes.

2. Decide how we will pay taxes.
This issue also needs to be resolved in advance so as not to delay the registration process in the future. The simplified taxation system (STS) is considered the most optimal solution for an individual entrepreneur.
Here you will need to make a choice of the object of taxation. There are two of them: “income” and “income minus expenses”. In the first case, the tax rate will be 6% on all your business income. If the second option is chosen, the rate, depending on the region, will vary from 5 to 15%.
In addition to the USN, the Patent taxation system (abbreviated as PSN), the Unified Imputed Income Tax (UTII) and some other special tax regimes, depending on the type of activity, may be convenient for individual entrepreneurs.

3. Get TIN.
It is advisable to obtain a TIN in advance - the taxpayer identification number. If it is already there, well, if not, then we submit an application for its receipt to the tax office at the place of registration.
Obtaining a TIN can be timed to the submission of documents for registration of an individual entrepreneur, but this may somewhat delay the registration period.

4. Pay the state fee.
For registration of an individual entrepreneur, you must pay a state fee. This can be done at any branch of Sberbank. For several years now, the amount of the duty has remained within 800 rubles. However, you should be aware that a bill has already been submitted to the State Duma to increase the fee for registering entrepreneurial activity. So it is not surprising if this amount changes upward soon.

Collecting documents for registration of an individual entrepreneur!

So, all the preparatory measures have been taken, we are starting to put together all the documents that are needed to open an individual entrepreneur: a passport, a photocopy of a passport, a receipt for payment of a state duty, a TIN and its copy, a completed application for registration of an individual entrepreneur - it can be downloaded from the website of the Federal Tax Service (form Р21001), or take the form from the nearest tax office.

A few words should be said about completing this application. The fact is that, despite the sufficient simplicity of the form, it is easy to make mistakes in filling it out. Especially carefully you need to fill in the passport data - strictly in accordance with how they are spelled out in the passport itself!

In addition, blots and typos are strictly not allowed, so be very careful when filling out an application. Everything is not so difficult, especially since there are a lot of sites on the Internet with examples of how to fill out the P21001 form correctly.

The application consists of 5 sheets, which must be numbered, stitched and signed with your signature.
If you personally go to register your individual entrepreneurship, then this stage of preparation of documents is over.
In case documents are sent through an intermediary or by mail, notarization of the documents and your signature is required.

Forward to the tax office!

So we came directly to the registration of an individual entrepreneur, that is, to a visit to the tax office. But not the first one that came across, but the one that is located at the place of your official registration. The actual place of residence does not play a role in this.

Example: you are registered in Khabarovsk, and live in Moscow, where you are going to conduct your business. The documents for registration of an individual entrepreneur must be submitted in Khabarovsk! It is in this case that it becomes necessary to resort to the help of e-mail (through special services), intermediaries by proxy or to the services of the Russian post.
If there is no permanent registration in the passport, it is allowed to issue an individual entrepreneur at the address of temporary registration.
In case of a personal appeal to the department of the Federal Tax Service at the place of registration, we hand over all the prepared documents to the inspector. At the same time, you can apply for your chosen tax payment system.
Now there is time to take a breath: your documents will be considered within 5 working days from the date of submission.

What you need to open an IP - we get the documents!

And now the waiting period has expired, you go to receive documents. What will you be given as confirmation of the status of an individual entrepreneur?

Tax registration document
Extract from the state register of individual entrepreneurs (EGRIP)
Certificate of state registration as an individual entrepreneur (OGRNIP)

Also, you can immediately receive documents on registration in the Pension Fund, in the TFOMS and a notification on the assignment of codes in statistical agencies. If they are not issued at the tax office, then you will need to go to all these authorities in order to collect a full package of all the listed documents.

When the documents are received, you can start carrying out entrepreneurial activities as an individual entrepreneur within the framework of the types that have been indicated.
However, there are cases when, based on the results of the consideration of documents, citizens are denied opening an IP. In particular, this happens due to incorrectly specified information or an incorrectly completed application. In any case, the refusal must be motivated.
If this happens, then the entire procedure for submitting documents will have to be repeated, while the state fee will need to be paid again, in the same amount.

We open IP - the price of the issue!

The simplest, but also the most expensive way to register an individual entrepreneur is to delegate the solution of this issue to specialized firms. The employees of such a company will do all the work for you and provide you with a ready-made package of documents. The cost of such services in large cities usually starts at 5,000 rubles.

If you do everything yourself, then the minimum cost will cost 800 rubles to pay the fee, well, and the cost of photocopies of the necessary documents.
We complicate the options by resorting to the help of intermediaries. Notary services for certification of documents and signatures will cost an average of 400 rubles. It is difficult to translate the services of an intermediary into monetary terms, since if someone close to you is engaged in solving this problem of yours, then it may not cost you anything, and if you hire someone from the outside, then the price, as they say, will be negotiable.

More options: you decided that you, as an entrepreneur, need a checking account and a seal (which is not at all necessary for an individual entrepreneur). In this case, you need to add another 1000 rubles for opening an account and about 500 for making a seal.
If you have carefully read our article, now you know what it takes to open an IP. By following our recommendations step by step, it will not be difficult to carry out the entire registration process without anyone's help. Good luck in your independent business!

I agree. But according to the letter of the Ministry of Finance of Russia dated 01/31/2013 N 03-11-11 / 39
Regarding the implementation of banking and microfinance activities by an individual entrepreneur, the following should be taken into account.
"As established by clause 1 of Article 2 of the Federal Law of 02.07.2010 N 151-FZ" On Microfinance Activities and Microfinance Organizations "(hereinafter - Federal Law N 151-FZ), microfinance activities are activities of legal entities with the status of a microfinance organization , as well as other legal entities entitled to carry out microfinance activities in accordance with Article 3 of Federal Law N 151-FZ, to provide microloans (microfinance) A microfinance organization is a legal entity registered in the form of a fund, an autonomous non-profit organization, an institution (with the exception of a budgetary institution), a non-profit partnership, a business entity or partnership that carries out microfinance activities and is entered in the state register of microfinance organizations in the manner prescribed by Federal Law N 151-FZ.
In addition to microfinance organizations that have the appropriate status and are included in the register of microfinance organizations, microfinance activities in accordance with the legislation of the Russian Federation regulating the activities of such legal entities are carried out by credit organizations, credit cooperatives, pawnshops, housing savings cooperatives and other legal entities (clause 3 of Art. . 3 Federal Law N 151-FZ) ".
Therefore, the tax authorities and the prosecutor's office may look differently at the implementation of this type of activity. ФЗ N 151-ФЗ contains an exhaustive list of persons entitled to engage in microfinance activities, namely, it restricts the right to this type of activity only to legal entities entered in the register. SP to legal entity persons do not belong.

At the same time, I would also like to draw your attention to the following:
The operation for the provision of loans, in accordance with Art. 5 of Law N 395-1, is not assigned to banking operations. The legislation does not establish a special composition of the subjects of the loan agreement regulated by Art. Art. 807 - 818 of the Civil Code of the Russian Federation. The provision of loans does not require obtaining a license from the Bank of Russia to carry out banking operations. At the same time, the legislation does not determine the sources of funds that can be used when providing loans (Letter of the Ministry of Finance of Russia dated 01.06.2010 N 03-11-10 / 67).
According to paragraph 6 of Art. 250 of the Tax Code of the Russian Federation, non-operating income is recognized as income in the form of interest received under loan, credit, bank account, bank deposit agreements, as well as on securities and other debt obligations.
Thus, the funds in the form of interest received under the loan agreement are accounted for by the lender as part of non-operating income (Letter of the Ministry of Finance of Russia dated January 27, 2011 N 03-11-11 / 16), even if the merchant will use the income received by him as an individual, and not as an entrepreneur (Letter of the Ministry of Finance of Russia dated July 23, 2010 N 03-11-11 / 208).

Individual entrepreneur (IE)(outdated private entrepreneur (PE), unincorporated business until 2005) is an individual registered as an entrepreneur without forming a legal entity, but actually possessing many of the rights of legal entities. The rules of the civil code governing the activities of legal entities are applied to individual entrepreneurs, except for cases when separate articles of laws or legal acts are prescribed for entrepreneurs. ()

Due to some legal limitations (it is impossible to appoint full-fledged directors to branches, first of all), an individual entrepreneur is almost always a micro-business or a small business.

according to the Code of Administrative Offenses

Fine from 500 to 2000 rubles

In case of gross violations or when working without a license - up to 8,000 rubles. And, it is possible to suspend activities for up to 90 days.

From 0.9 million rubles for three years, and the amount of arrears exceeds 10 percent of the tax payable;

From 2.7 million rubles.

The fine is from 100 thousand to 300 thousand rubles. or in the amount of the culprit's salary for 1-2 years;

Forced labor for up to 2 years);

Arrest for up to 6 months;

Deprivation of liberty for up to 1 year

If the individual entrepreneur pays in full the amounts of arrears (taxes) and penalties, as well as the amount of the fine, then he is exempt from criminal prosecution (but only if this is his first such charge) (Article 198, clause 3 of the Criminal Code)

Evasion of taxes (fees) on an especially large scale (Art. 198 clause 2. (B) of the Criminal Code)

From 4.5 million rubles. for three years, and the amount of arrears exceeds 20 percent of the tax payable;

From 30.5 million rubles

A fine from 200 thousand to 500 thousand rubles. or in the amount of the culprit's salary for 1.5-3 years;

Forced labor for up to 3 years;

Imprisonment for up to 3 years

Fine

If the amounts for criminal prosecution are not reached, then there will be only a fine.

Failure to pay or incomplete payment of tax (due) amounts
1. Failure to pay or incomplete payment of the amount of tax (due) as a result of understating the tax base, other incorrect calculation of the tax (collection) or other illegal actions (inaction) entail the collection of a fine in the amount of 20 percent of the unpaid amount of tax (due).
3. The acts provided for by paragraph 1 of this article, committed intentionally, entail the recovery of a fine in the amount of 40 percent of the unpaid amount of tax (due). (Art. 122 TC)

Penalty

If you are only late in payment (but did not provide false information), then there will be penalties.

Penalties for all are the same (1/300 multiplied by the key rate of the Central Bank per day of the amount of non-payment) and now amount to about 10% per annum (which is not very much in my opinion, given that banks give loans at least at 17-20 %). You can count them.

Licenses

In some types of activities, an individual entrepreneur can only after obtaining a license, or permission. The licensed types of activities of individual entrepreneurs include: pharmaceutical, private detective, rail, sea, air transport of goods and passengers, and others.

An individual entrepreneur cannot engage in closed activities. These types of activities include the development and / or sale of military products, the circulation of drugs, poisons, etc. Since 2006, the production and sale of alcoholic beverages has also been classified as prohibited. An individual entrepreneur cannot be engaged in: production of alcohol, wholesale and retail trade in alcohol (with the exception of beer and beer-containing products); insurance (i.e. be an insurer); activities of banks, investment funds, private pension funds and pawnshops; tour operator activities (travel agency is possible); production and repair of aviation and military equipment, ammunition, pyrotechnics; production of drugs (sale is possible) and some others.

Differences from legal entities

The state duty for the registration of individual entrepreneurs is 5 times less. In general, the registration procedure is much simpler and fewer documents are required.
An individual entrepreneur does not need a charter and authorized capital, but he is responsible for his obligations with all his property.
An entrepreneur is not an organization. It is impossible for an individual entrepreneur to appoint a full-fledged and responsible director.
The individual entrepreneur does not have cash discipline and can dispose of the funds on the account as he pleases. Also, the entrepreneur makes business decisions without logging. This does not apply to work with KKM and BSO.
An individual entrepreneur registers a business only for himself, in contrast to legal entities, where registration of two or more founders is possible. Individual entrepreneurship cannot be sold or re-registered.
The hired worker of the IP has less rights than the mercenary of the organization. And although in the Labor Code organizations and entrepreneurs are equated in almost all respects, there are still exceptions. For example, when an organization is liquidated, the mercenary must be paid compensation. When closing an individual entrepreneur, there is such an obligation only if it is spelled out in the employment contract.

Appointment of the director

It is legally impossible to appoint a director in an individual entrepreneur. The sole proprietor will always be the chief executive officer. However, you can issue a power of attorney to conclude transactions (clause 1 of article 182 of the Civil Code of the Russian Federation). Since July 1, 2014, for individual entrepreneurs, the ability to transfer the right to sign an invoice to third parties has been legally enshrined. Declarations could always be submitted through representatives.

All of this, however, does not make people who are delegated some authority directors. For directors of organizations, a large legislative framework on rights and obligations has been developed. In the case of an individual entrepreneur, one way or another, he himself is responsible under the contract, with all the property and is himself responsible for any other actions of third parties by power of attorney. Therefore, issuing such powers of attorney is risky.

registration

State registration of an individual entrepreneur carried out by the Federal Tax Service of the Russian Federation. The entrepreneur is registered with the regional tax office at the place of registration, in Moscow - MI FTS of the Russian Federation No. 46 in Moscow.

Individual entrepreneurs can be

adults, capable citizens of the Russian Federation
minor citizens of the Russian Federation (from 16 years old, with the consent of parents, guardians; married; a court or guardianship authority makes a decision on legal capacity)
foreign citizens living in the territory of the Russian Federation

OKVED codes for an individual entrepreneur are the same as for legal entities

Required documents for registration of an individual entrepreneur:

Application for state registration of an individual entrepreneur (in 1 copy). Sheet B of the P21001 form must be filled out in the tax office and given to you.
A copy of the INN.
A copy of the passport with registration on one sheet.
A receipt for payment of the state registration fee for an individual entrepreneur (800 rubles).
Application for the transition to the simplified tax system (if you need to go).

An application for registration of an individual entrepreneur and other documents can be prepared online in a free service.

Within 5 days you will be registered as an individual entrepreneur or receive a refusal.

You should be given documents:

1) Certificate of state registration of an individual as an individual entrepreneur (OGRN IP)

2) Extract from the Unified State Register of Individual Entrepreneurs (EGRIP)

After registration

After registering an individual entrepreneur it is imperative to register with the pension fund and the MHIF, get statistics codes.

It is also necessary, but optional for an entrepreneur, to open a current account, make a seal, register a cash register, register with Rospotrebnadzor.

Tax

IE pays a fixed payment to the pension fund for the year, 2019 - 36,238 rubles + 1% of incomes over 300,000 rubles, in 2018 - 32,385 rubles + 1% of incomes over 300,000 rubles. The fixed contribution is paid regardless of income, even if income is zero. To calculate the amount, use the PI fixed payment calculator. There is also the KBK and the details of the calculation.

An individual entrepreneur can apply tax schemes: STS (simplified tax), UTII (imputation) or PSN (patent). The first three are called special modes and are used in 90% of cases, because they are preferential and simpler. The transition to any regime occurs voluntarily, upon application, if you do not write applications, then OSNO (general taxation system) will remain by default.

Taxation of an individual entrepreneur almost the same as for legal entities, but instead of income tax, personal income tax is paid (under OSNO). Another difference is that only entrepreneurs can apply the PSN. Also, an individual entrepreneur does not pay 13% of personal income in the form of a dividend.

The entrepreneur was never obliged to keep accounting records (chart of accounts, etc.) and submit accounting reports (this includes only the balance sheet and the statement of financial results). This does not exclude the obligation to keep tax records: declarations of the USN, 3-NDFL, UTII, KUDIR, etc.

An application for the simplified taxation system and other documents can be prepared online in a free service.

Of the inexpensive programs for individual entrepreneurs can be distinguished with the ability to submit reports via the Internet. 500 rubles / month. Its main advantage is ease of use and automation of all processes.

Help

Credit

It is more difficult to take out a bank loan for a sole proprietor business than for a legal entity. Many banks also give mortgages with stress or require guarantors.

An individual entrepreneur does not keep accounting records and it is more difficult for him to prove his financial solvency. Yes, there is tax accounting, but profits are not allocated there. The Patent and UTII are especially opaque in this matter; these systems do not even have income accounting. STS "Income" is also unclear, because it is not clear how many expenses. STS "Income-Expenses", Unified Agricultural Taxation and OSNO most clearly reflect the real state of the IE business (there is a record of income and expenses), but unfortunately these systems are used less often.
The individual entrepreneur himself (in contrast to the organization) cannot act as a pledge in the bank. After all, he is an individual. The property of an individual can be a pledge, but it is more difficult legally than a pledge from an organization.
An entrepreneur is one person - a man. When issuing a loan, the bank should take into account that this person can get sick, leave, die, get tired and decide to live in the country leaving everything, etc. just close, and terminate the loan agreement or go to court. SP cannot be reissued.

If a loan for a business is denied, then you can try to take a consumer loan as an individual, without even disclosing plans to spend money. Personal loans usually have high rates, but not always. Especially if the client can provide collateral or he has a salary card in this bank.

Subsidy and support

In our country, hundreds of funds (state and not only) provide consultations, subsidies, preferential loans for individual entrepreneurs. In different regions there are different programs and help centers (you need to look for). ...

Rice. The number of individual entrepreneurs per 10,000 population

Experience

Retirement experience

If the entrepreneur regularly pays everything to the Pension Fund of the Russian Federation, then the retirement experience goes from the moment of state registration to the closure of the IP, regardless of income.

Pension

According to the current legislation, an individual entrepreneur will receive a minimum pension, regardless of how much deductions he pays to the PFR.

The country is undergoing an almost continuous pension reform, and therefore it is not possible to accurately determine the size of the pension.

Since 2016, if a pensioner has the status of an individual entrepreneur, then he will not have pension indexation.

Insurance experience

The insurance experience for the FSS goes only if the entrepreneur voluntarily pays social insurance (FSS) deductions.

Difference from employees

The Labor Code does not apply to the sole proprietor. It is accepted only for employees. SP, unlike the director, does not apply to mercenaries.

Theoretically, an individual entrepreneur can hire himself, set a salary and make an entry in a work book. In this case, he will have all the rights of an employee. But it is not recommended to do this, because then all salary taxes will have to be paid.

Maternity can only be received by a woman entrepreneur and only under the condition of voluntary social insurance insurance. ...

An allowance of up to one and a half can be received by any businessman, regardless of gender. Either RUSZN or FSS.

IP leave is not allowed. Because he has no concept of working time or rest time and the production calendar does not apply to him either.

Sick leave is granted only to those who are voluntarily insured with the FSS. The calculation is based on the minimum wage, the amount is insignificant, so in social insurance it makes sense to insure only mothers for maternity.

Closing

Liquidation of an individual entrepreneur is an incorrect term. An entrepreneur cannot be liquidated without violating the Criminal Code.

IP closure occurs in the following cases:

in connection with the adoption of a decision by an individual entrepreneur to terminate activities;
in connection with the death of a person registered as an individual entrepreneur;
by court decision: compulsory
in connection with the entry into force of a court verdict of deprivation of the right to engage in entrepreneurial activity;
in connection with the cancellation of a document (delay) confirming the right of this person to reside in the territory of Russia;
in connection with the adoption by the court of a decision on recognizing an individual entrepreneur as insolvent (bankrupt).

Databases on all individual entrepreneurs

Site Contour.Focus

Partially free Contour.Focus The most convenient search. It is enough to enter any number, surname, name. Only here you can find out OKPO and even accounting information. Some information is hidden.

EGRIP statement on the FTS website

Is free FTS base Information EGRIP (OGRNIP, OKVED, PFR number, etc.). Search by: OGRNIP / TIN or full name and region of residence (patronymic is not necessary to enter).

Bailiffs Service

Is free FSSP Learn about enforcement proceedings for debt collection, etc.

With the help, you can keep tax records on the STS and UTII, generate payments, 4-FSS, Single settlement, SZV-M, submit any reports via the Internet, etc. (from 325 rubles / month). 30 days free. At the first payment. For newly created individual entrepreneurs now (free).

Question answer

Can I register with a temporary residence permit?

Registration is made at the address of permanent residence. The one indicated in the passport. But you can send documents by mail. By law, you can register an individual entrepreneur at the address of temporary registration at the place of stay, ONLY if there is no permanent registration in the passport (provided that she is more than six months old). You can conduct business in any city of the Russian Federation, regardless of the place of registration.

Can an individual entrepreneur apply for a job and make an entry in the labor office himself?

The entrepreneur is not considered to be an employee and does not make any entries in his employment record. In theory, he can apply for a job by himself, but this is his personal decision. Then he must conclude an employment contract with himself, make an entry in the work book and pay deductions as for an employee. It is unprofitable and makes no sense.

Can an individual entrepreneur have a name?

An entrepreneur can choose any name for free, which would not directly conflict with the registered one - for example, Adidas, Sberbank, etc. In the documents and in the plate on the door, there must still be IP name. He can also register a name (register a trademark): it costs more than 30 tr.

Can I work?

Can. Moreover, you can not inform at work that you have your own business. This does not affect taxes and fees in any way. Taxes and fees of the FIU must be paid - both as an individual entrepreneur and as a mercenary, in full.

Can I register two individual entrepreneurs?

SP is just the status of an individual. It is impossible to become an individual entrepreneur twice at the same time (get this status if it already exists). TIN is always one.

What are the benefits?

For disabled people and other privileged categories, there are no benefits in entrepreneurship.

Some commercial organizations also offer discounts and promotions. Online accounting Elba for newly created individual entrepreneurs is now the first year as a gift (free of charge).

Registration of an individual entrepreneur takes place at the tax office. Like any other legally significant action, it is accompanied by the issuance of an official document. For a long time, such a document was a certificate of registration of an individual entrepreneur, but since 2017 it has ceased to be issued.

In this article, we will analyze several important questions:

why the Federal Tax Service no longer issues a certificate of state registration of individual entrepreneurs;
which document now replaces the IP certificate;
whether the certificate of registration of an individual entrepreneur issued before 2017 has legal force.

Why did they stop issuing certificates

The certificate of state registration of an individual entrepreneur was issued on a secure printed form with an official seal. This led to additional expenses for the Federal Tax Service, which, of course, were extinguished from the budget. In addition, secure forms required special storage conditions and control of their issuance, which delayed the registration procedure for individual entrepreneurs.

In the Order of the Federal Tax Service of Russia dated 09/12/2016 N ММВ-7-14 / 481, the main reason for refusing to issue and individual entrepreneurs is to increase the efficiency of electronic interaction of all interested parties.

In addition, many state registers of the Russian Federation are now stored and maintained in electronic form. To conduct a transaction or other legally significant action, you need to obtain an up-to-date extract from the relevant register.

For example, a request for a fresh extract from the USRIP (unified state register of individual entrepreneurs) is a prerequisite in the course of checking a counterparty. Obtaining up-to-date information from the register allows you to make sure that the IP certificate presented by the partner in the transaction is not fake.

A similar procedure has been in place in the real estate sector for two years now. Instead of a certificate of registration of rights to real estate, an extract from the USRN is issued, which confirms the rights and obligations of the owner.

Transition to electronic document management

After the certificate of state registration of an individual entrepreneur on a protected form was no longer issued, it was replaced by a sheet of the USRIP record on plain paper. Another name for this document is Form P60009.

The EGRIP record sheet does not replace an extract from the register and includes only the most necessary information. In fact, this is just a confirmation of the fact of registration of an individual entrepreneur and nothing more.

Paper documents on the opening of an individual entrepreneur were required to be issued to applicants until April 28, 2018. But after the introduction into the law "On State Registration of Legal Entities and Individual Entrepreneurs", the USRIP record sheet is issued in electronic form.

That is, after the successful registration of the individual entrepreneur, a letter from the registering inspection comes to the applicant's e-mail. You no longer need to visit the Inspectorate of the Federal Tax Service to pick up paper documents. However, if an entrepreneur wants to have, in addition to the electronic version, a document in hard copy, he must submit a request to the inspectorate.

The request form for issuing a paper sheet of the USRIP record has not been officially established. We recommend that applicants in this matter be guided by the letter of May 21, 2018 N 15-18 / 04830z @ Interdistrict Inspectorate of the Federal Tax Service of Russia N 46 in Moscow. In this letter, the tax inspectorate offered their receipt of the Unified State Register of Legal Entities for organizations. Similarly, you can prepare a request for an individual entrepreneur.

The transition to electronic document management made it possible to reduce the time required for registering an individual entrepreneur through the MFC. It used to take extra time to transfer paper documents from the tax office to the multifunctional center. As a result, instead of three working days, the procedure was delayed up to seven days.

Now it does not matter where you submitted documents - to the MFC or to the tax authority. In both cases, an electronic response must be sent to the applicant on the fourth business day after submission.

Differences between the IP certificate and the USRIP record sheet

To understand that the IP registration certificate is practically no different from the USRIP record sheet, it is enough to compare them visually.

SP certificate (sample of 2016)

As you can see, both documents have approximately the same content:

the fact of entry into the register of an entry on the receipt by an individual of the status of an individual entrepreneur is confirmed;
the main state registration number is assigned (OGRNIP certificate);
the date of the entry into the USRIP and the details of the tax office where the individual entrepreneur is registered is indicated;
the signature and full name of the official of the Federal Tax Service Inspectorate are affixed.

Legal force of a certificate of registration of an individual entrepreneur

The IP certificate, which was issued before 2017 on a secure printed form, is still a legally significant document. There is no need to change it.

At the same time, the counterparties of an individual entrepreneur registered after 2017 have a question about documenting transactions on the basis of the USRIP record sheet.

So, in the letter of the Ministry of Finance of Russia dated April 27, 2017 N 03-07-09 / 25676, the issue of filling out an invoice was considered, in which the number of the certificate of state registration of the individual entrepreneur must be indicated. What to do in a situation when there is no evidence, as such, but there is only a record sheet?

From the response of the department, it follows that these are two equivalent documents that contain the same information:

date of entry into the register;
issuing authority;
main state registration number (OGRNIP).

The only additional requisite of the certificate is the series and number of the secured form. Thus, for entrepreneurs registered before 2017, the details of the certificate are entered in the invoice, and for the rest - the number and date of the entry sheet.

Let's summarize:

Until 2017, individual entrepreneurs were issued a certificate of state registration of an individual entrepreneur on a secure form with an identification series and number. All issued certificates continue to be valid and legally binding.
Since 2017, the fact of registration of an entrepreneur has been confirmed by another document - an EGRIP record sheet in the P60009 form.
From April 28, 2018, the USRIP record sheet is issued to the applicant in electronic form. If you want to receive a paper document, you must apply to the tax office where the registration took place.
When documenting transactions with the participation of individual entrepreneurs, you can specify both the details of the certificate and the details of the record sheet.

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

Today you will find out:

What an entrepreneur should do before starting work and in what time frame;
What common mistakes can you avoid?

Registration of individual entrepreneurs

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

The following documents are required for registration:

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

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

Read on for information on what to do after registering with the tax office in our step-by-step instructions.

What to do next after registering an individual entrepreneur

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

Step 1. Choosing a taxation system

After registration, the individual entrepreneur automatically joins the main tax payment system (). But, as in most default situations, this is far from the easiest and most profitable option for a beginner.

To switch to the special regime, certain deadlines have been set for submitting an application to the IFTS:

STS - 30 days after registration of the individual entrepreneur;
- within 5 days from the beginning of the application of the regime;
- no later than 10 days from the start of application.

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

OSNO	STS	UTII	Patent
Impressive and complex workflow	Simplified workflow	The mode is possible only for some types of activities	It is possible to apply for any period
Keeping a ledger of income and expenses is mandatory	KUDiR maintenance to confirm income (or income and expenses)	Allowed to combine in other modes	It is necessary to conduct KUDiR
	Minimum tax must be paid	The amount of tax does not depend on income and expenses	Tax at a fixed rate on the amount of income

Transition to the simplified tax system

To switch to the "simplified" system, an individual entrepreneur must submit an application to the tax office within thirty working days. Latecomers to individual entrepreneurs will remain on the OSNO and will be able to switch to the simplified tax system only from the first quarter of the next calendar year.

Before choosing a "simplified" version, the individual entrepreneur should be aware of the existing limitations in its application. Of course, when a business is just in its infancy, this is hardly relevant, it may come in handy in the future. So, what are the conditions for using the simplified tax system:

There are less than a hundred employees on the staff;
The annual income of the enterprise is less than 150 million rubles;
IE is not engaged in the extraction of minerals, does not produce goods subject to excise taxes;
The individual entrepreneur does not conduct legal or notarial practice.

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

Since 2017, the tax authorities administer insurance premiums, there is no need to get up additionally registered with the Pension Fund of Russia. The IFTS will unilaterally transfer the necessary information of the entrepreneur to the Pension Fund and the FSS.

But if an individual entrepreneur plans to hire workers, then, without fail, it will be necessary to register with the FSS as an employer in order to pay contributions from industrial accidents and occupational diseases.

This must be done within ten days from the moment when the individual entrepreneur entered into an employment contract with the employee.

To register as an employer, you must provide:

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

The registration process with the FSS takes about five days, according to its results, the entrepreneur is assigned a registration number.

Step 3. Visiting the statistics service

Based on the certificate of state registration, in the statistics department, the individual entrepreneur receives a letter containing codes and data that will certainly be useful to the entrepreneur in his future activities. For example, when opening a bank account.

Step 4. Making the seal

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

On forms of strict reporting, sales receipts (especially important for trade without cash registers);
To open a current account in some banks;
For certification of waybills;
When filling out work books.

You can order a seal from a specialized company by providing a passport, TIN, OGRNIP. It is not necessary to register a seal, but if you wish, you can do it at the tax office.

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

Step 5. Obtaining licenses, notification of regulatory authorities

Some activities in Russia are subject to compulsory licensing. A complete list can be found in Article 12 99-FZ. The licensing authority depends on the direction of entrepreneurship, so if a pharmacist has to go to Roszdravnadzor, then a fireman - to the Ministry of Emergencies.

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

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

To the regional authority in person or through a proxy;
By registered mail with an inventory;
Through the Rospotrebnadzor website or the State Services portal.

Step 6. Registration of a cash desk, opening a current account

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

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

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

It is very important to take a responsible approach to choosing a bank. It must be verified (worth looking for reviews), reliable. Service rates that are too cheap should be alarming, and too expensive should repel. The range of services provided is also important: online account, lending, speed of transfers.

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

Statement;
The passport;
OGRNIP;
Help from Rosstat;
Extract from EGRIP;
Samples of signatures and seals (to be filled in at the bank itself).

It is not required to notify the Federal Tax Service Inspectorate about opening a current account in 2019.

Step 7. Organize document flow

It is better to sort any documents and store them carefully. Firstly, a check can catch an individual entrepreneur even three years after closing. Secondly, with a streamlined workflow, any work is faster and clearer.

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

State certificates, certificates and licenses;
Banking documents;
Contracts with regular suppliers (and customers);
Personnel documents;
Cash documents, forms of strict reporting (especially important in trade).

Common mistakes

Anyone can make a mistake. To minimize the risks, it is necessary to remember about the frequent mistakes made by beginner entrepreneurs.

These include:

Skipping the deadline for submitting an application for the transition to... No more than thirty days are given to submit an application. To be late means to work for a long time (sometimes almost a year) on an unfavorable and difficult general tax regime.
Violation of the terms of registration in state funds... Result: administrative liability and fines.
Ignoring the statistics department... Fines for violations of reporting to statistics are growing every year. Not so much is known about it as about PF or FSS, but in terms of severity, the statistics are not inferior to them.
Unorganized document flow at the enterprise... Do not expect that everything will work out by itself. Papers themselves will not fold themselves into archives, and blank documents will not appear out of nowhere.