The procedure for registering an individual entrepreneur. Application for registration of IP in the form P21001. Open a bank account

To register yourself as an individual entrepreneur, you will need to collect and fill out the following package of documents:

• Application Form R21001
• Application for the transition to the simplified tax system (if you plan to apply this taxation system)
• Receipt for payment of state duty
• Copy of the passport
• Copy of TIN (if any)

2. Application form P21001

The most important document when registering an individual entrepreneur is an application in the form P21001. This form consists of four sheets. It contains basic information about the entrepreneur: name, address, activities, contact details, etc. If you plan to send the application by mail or through a representative by proxy, then you will need to contact a notary with the application to certify the signature of the future entrepreneur. When submitting an application in person, notarization of a signature is not required, it will be enough to present a passport.

3. Application for the transition to the simplified tax system

Application for USN. In order to work on a simplified taxation system from the moment of registration, this application must be submitted either along with the documents for registering an individual entrepreneur, or within 30 days from the date of registration. When filling out the application, you choose how you will pay tax: as 6% of income or as 15% of the difference between income and expenses. You can learn more about taxation systems in our article.

4. Receipt of payment of state duty

Print out a receipt for payment of state duty. You can pay the fee on the receipt at any bank. In some branches, it is not even necessary to contact the teller for this. Special terminals allow you to do this by barcode. Just bring it to the scanning device. You can also use the free online service of the Federal Tax Service or Internet banking to pay the fee.

The fact of payment is recorded in the GIS GMP system (State Information System on State and Municipal Payments), where the inspector can see it. When submitting documents, we recommend that you take with you a document confirming the payment of the state duty.

From January 1, 2019, it is not required to pay the state duty for registration if the documents are signed with an enhanced electronic digital signature (read our article about what an electronic signature is) and, accordingly, are submitted electronically through the website of the Federal Tax Service or the State Services portal. You can also not pay the state duty if you submit documents through the Multifunctional Center (MFC) and a notary, where the documents will have to be converted into electronic form and signed with an EDS. Read the information article about the electronic signature at the link.

Important! If you were given a refusal to register an individual entrepreneur or mistakes were made when filling out the receipt, then the money will not be returned.

5. Copy of passport

Copies of all completed pages of the passport are needed, although practice shows that in most cases they require 2-3 pages and a page with the last registration stamp. If temporary registration is indicated, then a photocopy of the temporary registration sheet is required. When submitting documents in person, the correctness of the copy of the passport is checked by an inspector of the Federal Tax Service or an employee of the MFC in front of you. He checks these copies with the original document. When sending documents by mail or registering an IP by a trustee, you will need to certify a copy of an identity document with a notary.

The first question that interests all future entrepreneurs is how much it costs to open an IP. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not difficult and at the same time allows you to save up to 8,000 rubles on paying for lawyers and a notary. depending on the region.

The second question is what documents are required to open an IP. Everything is also extremely simple here, for registering an individual entrepreneur, only a passport and a TIN, if any, are enough. Registration of IP is carried out only at the place of registration of physical. persons (registration in the passport), and an individual entrepreneur can conduct his activities throughout Russia.

The third question is how long it will take to open an IP. The term for registering an individual entrepreneur is established by law and is equal to 3 working days. After receiving the documents evidencing the registration of an individual entrepreneur, you can immediately start working.

The final fourth question is what to do after registering an IP and what taxes the IP pays. The entire procedure for opening an IP on your own for free, as well as the sequence of actions after opening an IP, is presented in our complete step-by-step instructions for opening an IP in 2020.

How to open an IP step by step instructions 2020

Step 1. Prepare an application P21001 for opening an IP

Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is the correct filling out of an application for state registration of an individual as an individual entrepreneur in the form P21001, an error in which may result in a refusal to register an individual entrepreneur. You enter the necessary data directly through the pages of the site and at the output you get documents ready for printing and filing for state registration of individual entrepreneurs.

One of these services is implemented by our partner - Online service for preparing documents for registration of IP in 15 minutes. The service is provided free of charge.

Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and later submit them for state registration at a convenient time for you.

You can also fill out an application for opening an IP on your own. To do this, you need to download the form P21001 of an application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected]

Approach the issue of filling out this application with all responsibility, because the new form P21001 is machine-readable, which means that any deviation from the standard may result in a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and re-submit the application, as well as re-pay the state duty of 800 rubles.

Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not full.

The choice of OKVED should be approached carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there are no questions and claims from regulatory authorities. Preliminarily familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digits. Additional codes are entered line by line from left to right.



4. On Sheet B of the application, we indicate the procedure for issuing documents and a contact phone number. Fields Full name and the applicant's signature are filled in only by hand in black ink in the presence of a tax inspector when applying for state registration. It is not required to certify your signature with a notary when personally submitting documents for registration of IP.

Attention! We print out the finished application P21001 in one copy. Double-sided printing of the application is prohibited. Completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the P21001 application form or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for registering an individual entrepreneur provided by our partner.

Step 2. Choose an IP taxation system

It is necessary to decide on the taxation system before submitting an application for opening an IP, since the regime will be applied from the date of registration of the IP. A notice of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.

The best option for beginner entrepreneurs is one of two types of simplified taxation system (STS):

Income (STS 6%)- 6% of the total amount of income is paid, while expenses are not taken into account at all and do not affect the amount of tax.

Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference between income and documented expenses. The rate is 15%, but in the regions of power for different types of activities it can be reduced (the rate should be found in the regional law).

You can read about the patent taxation system (PSN) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application for switching to UTII is submitted only when you actually begin to carry out “imputed” activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to apply for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.



Step 3. Pay the state duty for opening an IP

The state duty for opening an IP is 800 rubles. To generate a receipt for payment of the state duty, use the service of the Federal Tax Service "Payment of state duty". Tax details are entered automatically when forming the state duty in accordance with the address you entered. After generating the receipt, you will only have to print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of partner banks of the Federal Tax Service, thus eliminating a trip to the bank.

Step 4. Check the package of documents for opening an IP and take it to the tax

You must have an application for registration of an individual entrepreneur (one copy), a notification of the transition to the simplified tax system (two copies), the original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service Inspectorate, in the presence of a tax inspector, fill out the full name field with a pen with black ink. and put the applicant's signature on Sheet B of application R21001. As a result, the inspector will issue you a receipt of receipt of the documents submitted by the applicant to the registration authority.

You can find out the address, work schedule and telephone numbers of the tax office at the place of your registration using the "" service.

You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted".

Step 5. Take the documents evidencing the opening of an individual entrepreneur from the regulatory authorities

After 3 working days, the documents on registration of IP (subject to the correct execution of the documents submitted for registration) will be ready.

To receive them, you must have a passport with you and a receipt for receiving documents (issued by the inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);

Upon successful registration of IP, you will be issued the following documents:

Certificate of state registration of an individual as an individual entrepreneur with the specified PSRNIP number (the main state registration number of an individual entrepreneur);

Certificate of registration - a document on the assignment of TIN (taxpayer identification number). It indicates the IFTS, to which you will need to report, your TIN and the date of registration;

Record sheet of the unified state register of individual entrepreneurs (USRIP record sheet).

The application of the USN will confirm the second copy of the notification (you submit two copies when registering an IP, one with a tax mark remains with you). If necessary, in addition to the IFTS, you can request an information letter on the application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.



Step 6. Wait for a response from the FIU on registering an individual entrepreneur

After registering an individual entrepreneur, information is automatically transferred to the FIU, where the entrepreneur is also registered. This is necessary to pay fixed contributions IP. You will receive registration documents by mail to your registration address. If within a month there is no response from the fund, you should contact the FIU (in person or by phone). You may need to come to the FIU to obtain documents.

You will need to take with you:

A copy and original of the IP Registration Certificate (the document where the OGRNIP number is indicated);

A copy and original of the USRIP record sheet.

An individual entrepreneur without employees is not registered with the FSS.

Step 7. Get IP statistics codes

A notification (letter) on the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not mandatory. But, in addition to other codes, it indicates an important code - OKPO, which is needed when compiling reports. In addition, some banks still require notification of codes when opening a checking account. Therefore, it is better to have this document on hand. You can receive and print a notification with statistics codes on your own on the website or by contacting your branch of Rosstat.

Step 8. Print IP

The use of seals is being phased out and sole proprietors are not required to have one. However, in some cases, a seal is still required (for example, when issuing a power of attorney to the court). In addition, the customs of business turnover still keep the memory of seals. Counterparties will trust and trust your documents more if they are imprinted. Therefore, we recommend making an IP seal. There are no requirements for the print, usually stamp manufacturers have ready-made forms and print samples. In the future, you can apply your print as needed.



Step 11. Decide if you will have employees

If an individual entrepreneur will hire employees (under an employment or civil law contract), then it is necessary to additionally register separately as an employer with the Pension Fund and the Social Insurance Fund. It is not necessary to do this directly when registering an IP. When there is a need for workers, then before concluding the first contract with the physical. an individual entrepreneur should go through the registration procedure as an employer in the FIU and the FSS. Registration as an employer and the presence of employees will require you to submit additional reports to the FIU and the FSS.

Step 12. Submit a notice of IP activity

The commencement of some activities must be reported. The notification is submitted not upon the fact that the OKVED code is indicated in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.

The notification is submitted by individual entrepreneurs working in the field of retail trade, the provision of transport services and services to the population (individuals). A complete list of specific types of activities that need to be notified is contained in Appendix No. 1 to the Rules approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.

Step 13. Choose where to keep documents and how to submit IP reports

Keep records of your activities from the first day. The book of accounting for income and expenses is maintained according to established rules, transactions, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) is to be made at the end of the current quarter.

Options may be as follows:

Hire an accountant;

Understand everything on your own, keep accounts in Excel, and submit reports personally to the Federal Tax Service or send them by mail;

Leave your comments and suggestions for improving this article in the comments. Article views

Registration of an individual entrepreneur in Moscow is possible under one condition: if the applicant's passport has a capital residence permit. This can be a registration at the place of residence or temporary registration (this option is only suitable if the individual does not have a permanent place of residence in another locality of the Russian Federation). One way or another, a stamp is required confirming that a potential individual entrepreneur lives in Moscow legally and, therefore, he has the right to launch commercial activities here.

Where to register an individual entrepreneur in Moscow

Which tax office registers an individual entrepreneur in Moscow? Exclusively Interdistrict IFTS No. 46. As you can see, there is an exact answer to the question of where to register an IP in Moscow - with coordinates in Yandex.Maps.

Contacts:

It is useless to disturb the tax authorities at the place of residence: they do not deal with registration procedures there, so they will still be redirected to the 46th. If subsequently the entrepreneur needs to change the information in the registration documents, he also needs to contact this inspection. But tax calculations and reporting are controlled by the body at the place of residence of the individual entrepreneur, so you will be registered with the tax authority at the Federal Tax Service, on whose territory your home address is located.

Preparation of documents for registration of IP in Moscow

Muscovites prepare a standard package of documents for everyone to register an individual entrepreneur and submit it in the same order as residents of other Russian cities. This includes:

1. IP registration application. The application provides a field reserved for the TIN. If the applicant does not have it, then the registration will take a little longer than it could, because first the individual will be registered and assigned a TIN, and only then they will deal with the issue of assigning him the status of an individual entrepreneur.
2. Copy of an identity document. As a rule, this is a passport. A copy of the passport is required in a single copy.
3. Copy of TIN certificate. Also only one.
4. Receipt for payment of the fee. For registration of an individual entrepreneur in Moscow or another city, it is necessary to pay to the treasury, and the amount is not returned even in the event of a negative decision. Fortunately, the amount is small - 800 rubles will not hit the wallet. The duty is paid either at the bank or at the tax office through the terminal.
5. Application for the transition to "simplified". This document is not mandatory, but it is often drawn up, because other tax regimes have yet to be sorted out, and everyone knows that it is much more profitable than the general taxation system. Fill out the application in two copies, one remains in the tax office, one - on hand.

If an individual entrepreneur in Moscow wants to register, then this opportunity is available for him if he has a residence permit or a temporary residence permit. Documents for registering an individual entrepreneur in Moscow in his case are a standard package, however, they are required to add a notarized translation of the passport and, if necessary, a translation of the birth certificate. In general, the procedure for preparing and submitting documents for foreign citizens is the same as for Muscovites with a Russian passport.

Submission and receipt of documents for registration of IP in Moscow

Upon arrival at the 46th tax applicant for the status of an individual entrepreneur, he receives a coupon and waits for the turn to reach him. As a rule, this does not take much time. Communication with an employee of the registration authority also proceeds quickly: he accepts documents, asks to sign the application and issues a receipt for receiving the papers. The applicant must have a passport and the original TIN certificate with him.

Starting from 2020, it will take only three working days from the date of submission of documents to open an IP in Moscow. The exact date is indicated in the receipt. This receipt must be taken with you by appearing at the IFTS on “Day X”. Keep in mind that if you do not arrive on time, then the IP registration certificate, the notice of registration with the Federal Tax Service and the extract from the Unified State Register of IP will be sent by mail to your home address. In this case, the term for receiving documents depends on the work of the post office.

Registration of sole proprietorship on a turnkey basis or independently

For those who do not have time to delve into the intricacies of state registration of individuals as individual entrepreneurs, a service has been created. The service is provided by our partners and includes the following options:

• advising on the registration of individual entrepreneurs,
• preparation of documents by specialists,
• customer support,
• obtaining registration documents,
• getting statistics codes,
• making a seal and opening a current account (optional)

Among the additional expenses are notary services and a registration fee (for an individual entrepreneur this is 800 rubles).

Just enter your details following the prompts of the system, and in 15 minutes you will be able to print out the documents for registering your individual entrepreneur and a detailed checklist of registration actions.

To generate documents for registration of IP, you can use the free online service directly on our website. With its help, you will be able to draw up a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.

This step-by-step instruction describes the procedure in detail. With its help, you will get the most complete picture of how to open an individual entrepreneur in 2020, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Choose a method of registering an IP

There are two ways to open an IP:

1. Self-registration of IP. A fairly easy procedure, which consists in preparing a few simple documents. In addition, aspiring entrepreneurs will gain valuable experience in interacting with tax officials.
2. Paid registration of IP through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of state registration of IP on their own.

How much does it cost to open a sole proprietorship

Register your own IP

Note: part of the above expenses can be returned if you are registered with the employment center as unemployed.

Paid to open an IP through a specialized company

The cost of paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or carried out for an additional fee.

Comparison of independent and paid registration of IP

Registration method	Advantages	disadvantages
Self-registration of IP	Useful experience in preparing documents and communicating with government authorities. Saving money on paid services of law firms.	Possible denial of registration due to errors in the prepared documents. As a result - loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.
Paid registration of IP through a law firm	The registrar bears the risk of refusal to register. Preparation, submission and acceptance of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will be poorly versed in the IP registration procedure.

2. We select OKVED activity codes

Before preparing documents, you must select from the OKVED directory the codes of the types of activities that you are supposed to be engaged in.

In practice, OKVED codes are usually chosen with a margin. Even if you are not sure whether you will be engaged in this activity or not, then it should still be added to the list. By them you don't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening the IP.

Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in an application for registration of an individual entrepreneur (as many are placed on one of its sheets). At the same time, only OKVED codes consisting of at least 4 digits can be indicated in it.

One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this type of activity will bring at least 70% of income).

note, it is impossible to conduct activities without indicating the OKVED code, since it can be equated with illegal entrepreneurship.

Free consultation on IP registration

3. We prepare the necessary documents

IP registration application

An application in the form P21001 is the main document required for registration of an individual entrepreneur (download the form). You can see detailed instructions for filling out, as well as sample applications for 2020, on this page.

Be careful, at the stage of preparing documents, sign the application not necessary. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, registration of an individual entrepreneur is denied precisely because of errors made when filling out an application. In order not to find yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2020, the state duty for registering an individual entrepreneur, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it via the Internet, using this service on the official website of the Federal Tax Service. There you can also print it in paper form and pay at any convenient branch of Sberbank.

Keep the receipt confirming the payment. You will need it when checking documents at the tax office. In general, you are not required to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better to play it safe in such a situation and take the receipt with you.

Application for the transition to USN

It is very important to choose the right taxation system, since the amount of taxes paid and the number of reports to be submitted will depend on it.

Most start-up entrepreneurs are advised to use the simplified taxation system (STS), since it can be used for almost all types of activities, and it is the easiest to understand and beneficial to use.

5. We submit documents to the tax office

The collected documents must be submitted to the registering IFTS at the place of residence of the individual entrepreneur or at the address of temporary registration, if from an entrepreneur. You can find out the address and contact details of your tax office using this service.

If the future IP submits papers personally, he needs:

1. Submit a set of documents to the IFTS officer.
2. In the presence of an employee, sign the application for registration of IP.
3. Get a receipt confirming the delivery of documents (signed, stamped and the date when you need to come for the finished IP documents).
4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS officer (it may be required to confirm your transition to the simplified tax system).

For filing papers through a representative or sending by mail it is necessary to certify and flash at the notary an application in the form P21001 and a copy of all pages of the passport. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of attachments and notification to the address of the Federal Tax Service.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you must independently come to the tax office for ready-made documents (in 2020 it should not exceed 3 working days). You must have your passport and receipt with you. The representative will also need a power of attorney.

Note: if you cannot come for the documents on the specified day, they will be sent by mail.

In case of successful registration, the inspector must issue you:

1. EGRIP record sheet (with OGRNIP number).
2. TIN certificate (if you did not have a TIN before).

In some IFTS, they can additionally immediately issue:

• Notification of registration with the Pension Fund (Pension Fund);
• Notification of the assignment of statistics codes (from Rosstat).

Necessarily check the information in the received documents. If errors are found, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.

note, from January 1, 2017, the Federal Tax Service stopped issuing an IP registration certificate in paper form. Instead, now the tax office draws up an EGRIP entry sheet in the form No. P60009, which has the same legal force as the previously issued certificate of state registration.

Note: if you plan to officially hire employees, then you no longer need to register with the FIU as an employer. Since January 1, 2017, the declarative procedure for registration has been canceled for employers-individual entrepreneurs. Registration and deregistration in the FIU can be carried out on the basis of the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and Unified State Register of Legal Entities and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11 / [email protected]).

To be registered with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of hiring the first employee.