Persons as individual entrepreneurs ○ Comparison of individual entrepreneurs and legal entities

Legal status individual entrepreneur raises many questions. First of all, it is not clear to many that an individual or legal entity from the point of view of legislation is an individual entrepreneur.
We will tell you in the article what the tax office thinks about this and how individual entrepreneurship is characterized by law.

○ The concept of an individual entrepreneur.

From the point of view of legislation, an individual entrepreneur is not a legal entity. This follows from the definition.

Art. 11 Tax Code of the Russian Federation:
Individual entrepreneurs are individuals registered in in the prescribed manner and those carrying out entrepreneurial activities without education legal entity, heads of peasant (farm) households. Individuals carrying out entrepreneurial activities without forming a legal entity, but who have not registered as individual entrepreneurs in violation of civil law requirementslegislation Russian Federation, when performing the duties assigned to them by this Code, do not have the right to refer to the fact that they are not individual entrepreneurs.

In accordance with this text of legislation, an individual entrepreneur is an individual who conducts commercial activities. This is quite clear. However, the legal status of an individual entrepreneur implies some similarity with the status of a legal entity. Let us further understand the similarities and differences between these concepts.

○ Signs of individuals and legal entities.

An individual is a person who has rights and obligations within the framework of the legal regulation of the state. An individual has certain characteristics:

• Identification is carried out by full name.
• There is no need to undergo additional registration, except for obtaining a birth certificate and a general passport.
• Availability of the right to carry out economic transactions with other persons and organizations.

A legal entity is an organization registered in the register and having separate property to which it is liable for its obligations.

Art. 48 Civil Code of the Russian Federation:

1. A legal entity is an organization that has separate property and is responsible for its obligations, can, in its own name, acquire and exercise civil rights and bear civil obligations, and be a plaintiff and defendant in court.
2. A legal entity must be registered in the Unified State Register of Legal Entities in one of the organizational and legal forms.
3. Legal entities in whose property their founders have real rights include state and municipal unitary enterprises, as well as institutions.

Legal entities have the following characteristics:

• Availability of registration in a unified register.
• Certain property owned.
• Separate name and registered address.
• The presence of a structured team with managers and subordinates.
• The right to obtain licenses for certain types of activities that are not available to other forms.
• Mandatory presence of a stamp and a bank account.

A legal entity is responsible for conducting activities with the property belonging to it. This sign is identical to responsibility individual and IP.

○ Comparison of individual entrepreneurs and ordinary individuals.

In fact, an individual and an individual entrepreneur have many common characteristics. However, maintaining certain types entrepreneurial activity without registration is not allowed. Let us tell you what the similarities and differences are between an individual entrepreneur and an individual.

✔ General signs.

TO common features The following facts can be attributed:

1. Legally, an individual entrepreneur and an individual are equal.
2. This is a specific person with a full name and identification number.
3. The place of permanent registration is the same.
4. An individual entrepreneur can act as a citizen when concluding transactions.
5. Individuals and individual entrepreneurs have the right to conduct business transactions, enter into transactions, formalize Required documents and perform legally significant actions.
6. In case of debt formation, individuals and individual entrepreneurs are liable with property in their ownership.

From the point of view of legislation, an individual entrepreneur is the status of an individual. However, there is still a difference between these concepts.

✔ Features.

The difference between an individual entrepreneur and an individual lies in the income tax system and the permissible scope of activity. For example, an individual who has the status of an individual entrepreneur cannot be an employee and at the same time conduct business activities. A person, being an individual entrepreneur, can be an employee, but as an individual.

Many types of commercial activities are not available to an individual who does not have individual entrepreneur status. So, for example, he cannot open a pavilion and sell any goods there or provide household services to the population.

○ Comparison of individual entrepreneurs and legal entities.

Quite often you can find identification of the statuses of individual entrepreneurs and legal entities. This is not entirely correct from the point of view of legislation, but nevertheless there are certainly similarities between these statuses. Let's look at the similarities and differences.

✔ Community in activity.

The commonality of activities lies in the following factors:

• The purpose of creation is to conduct business and make a profit.
• The need to undergo the procedure state registration.
• Availability of taxation systems - simplified tax system, UTII, etc.
• Possibility of employment of employees in accordance with the Labor Code of the Russian Federation.
• They may have a bank account (not required for individual entrepreneurs).
• In court there can be a plaintiff and a defendant.

This is where the similarity ends. Let's look at the differences between individual entrepreneurs and legal entities.

✔ Distinctive characteristics.

The main differences are as follows:

• An individual entrepreneur is a specific person, a legal entity is an organization.
• Registration of a person as an individual entrepreneur is carried out at the place of permanent residence, and a legal entity is registered at the legal address.
• An individual entrepreneur operates independently, a legal entity is a group of people (however, both of them can be employers).
• The property of the organization and its founders is separate from each other, the individual entrepreneur, in turn, is liable with all his property, as an individual.
• Individual entrepreneur does not have its own name.
• A legal entity is required to have a seal and a bank account; for individual entrepreneurs, both are advisory in nature.
• The activities of a legal entity are impossible without the presence of statutory documents.

Organizations have the right to conduct commercial activities in any area that does not contradict the law. There are certain restrictions for entrepreneurs.

If you are on this portal for the first time, but are interested in issues of registering an LLC and individual entrepreneur, then you can get answers to any questions about opening an LLC or individual entrepreneur using service free consultation for business registration:

STEP 0. General information about the individual entrepreneur

An individual entrepreneur is an individual entrepreneur. And an individual entrepreneur, from the point of view of the law, is an individual registered in the manner prescribed by law, who has the right to conduct entrepreneurial activities (i.e. business) without forming (creating, establishing) a legal entity (LLC, CJSC, etc.) . In other words, this is the same physicist, but with legal rights to conduct commercial activities.

An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. In Russian practice, 75% of created limited liability companies are LLCs created by a single individual.

When choosing between opening an individual entrepreneur and an LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take out large loans from banks or other funds, if the risks of going broke and being left with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because For individual entrepreneurs, the procedures for registration, termination of activities and submission of reports are simpler, and taxation in many cases is more profitable.

However, The individual entrepreneur is responsible to his creditors and for his obligations with ALL OF HIS PROPERTY (with the exception of the list of property that cannot be foreclosed on, for example, the only home), even if it is not involved in business activities.

In the case of an LLC, the situation is somewhat different: a legal entity risks (that is, bears financial responsibility) only within the limits of funds and property that are listed on the balance sheet of the enterprise. At the same time, you need to know that if an organization is brought to bankruptcy due to the actions of a participant, then he can be held by the court to subsidiary (additional) liability. In this case, the participant will repay the debts of the LLC from his personal property.

STEP 1. Select the method of individual entrepreneur registration

To register you as an individual entrepreneur, you need to go through the state registration procedure with the relevant registration authority of the Federal Tax Service at the place of your registration/residence.

You can go through the individual entrepreneur registration procedure in any of the following ways:

Register an individual entrepreneur yourself in 2019
We advise beginning entrepreneurs to go through the individual entrepreneur registration procedure on their own. This is quite simple and will give you your first experience of interacting with the tax authorities.

Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to/from the registration authority without your presence, help you promptly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).

In this table we compared the pros and cons of both options for registering individual entrepreneurs:

At self-training you need to bear the following expenses:

* - stamp and invoice for individual entrepreneurs are not mandatory, therefore the final cost of registration is equal to the amount of the state duty, i.e. 800 rubles.

STEP 2. Name of individual entrepreneur

According to the law, only a legal entity can have a beautiful and impersonal name in business activities. An individual entrepreneur is an individual, therefore this person must be named in official documents (on a seal, on checks, on forms, etc.) by his full name, for example, IP Ivanov I.I.

However, an individual entrepreneur can register a trademark or service mark, or use a commercial designation that does not need to be registered.

Most simple option is, of course, the use of a commercial designation, which is used to individualize a property complex, for example, the Romashka cafe, the Beaver restaurant, the Lisichka dry cleaner, etc. In turn, a trademark serves to individualize goods, and a service mark serves to individualize services (the last two marks must be registered separately).

STEP 3. Place of registration of individual entrepreneur

In sheet A of the application P21001, you can enter 57 OKVED codes, but if one sheet A is not enough to indicate all types of proposed activities, you are allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business in all of them, but one type of activity must be chosen as the main one.

If you prepare documents through our service, then at this step you will be offered a choice from a drop-down list with codes and a search bar. Please note that to include in the application, you must select only those codes that consist of 4 or more digits.

STEP 5. Fill out an application for registration of individual entrepreneurs according to form P21001

Please note: from April 29, 2018, in the application for registration, the applicant must indicate his email address. Documents confirming the fact of registration (USRIP or Unified State Register of Legal Entities, charter with a mark from the Federal Tax Service, tax registration certificate) are sent by the inspectorate not in paper form, as before, but electronically. Paper documents, in addition to electronic ones, will be available only upon request of the applicant.

To complete the application using the appropriate software or service, we recommend:

1. 
   This service will allow you to apply for registration as an individual entrepreneur and pay the state fee online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority.
2. 
   Using our service, you can prepare a complete set of documents for individual entrepreneur registration, print them and take them to the registration authority. To work with the service, you only need to register with your email account.

Below is an example of filling out form P21001 for the fictitious entrepreneur Ivanov I.I. from Volgograd.

Please note that persons who are not citizens of the Russian Federation fill out information on a document permitting a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.

Examples of filling out pages:

• Form 21001. Page. 1. The basic data of the future entrepreneur is indicated.
• Form 21001. Page. 2. The place of registration according to the passport and passport details are indicated.
• Form 21001. Page. 3. The types of activities that the future entrepreneur will engage in are indicated.
• Form 21001. Page. 4. Page with the applicant's signature. It is most often signed at the registration authority when submitting documents or at a notary if the documents are submitted by another person.

When preparing an application on your own on a computer, be sure to pay attention to the font type and size. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in Courier New font with a height of 18 points. You can check the correctness of the font in the completed and printed application P21001 by placing another sheet of paper on top with capital letters of the Courier New font printed on it, 18 points high (as a standard), and compare their sizes in the light.

STEP 6. Pay the state fee for individual entrepreneur registration

You can pay the state fee for registering an individual entrepreneur as follows:

1. electronic payment within the online service of the Federal Tax Service for registration of individual entrepreneurs;
2. or fill out the receipt form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the Federal Tax Service website or directly from your registration authority;
3. or use the Federal Tax Service service to generate a receipt for payment of the state fee for registering an individual entrepreneur;
4. or use, which will prepare you a receipt for payment of the state fee for registering an individual entrepreneur along with other documents.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

What to do if you have been refused registration as an individual entrepreneur or LLC? From October 1, 2018, the applicant can again submit documents for registration of an individual entrepreneur or LLC. You must contact the Federal Tax Service within three months after the decision to refuse is made, and this can only be done once.

A sample receipt for payment of state duty is available in the section.

Since 2019, applicants who submit documents for individual entrepreneur registration through the Federal Tax Service website or the government services portal are exempt from paying state fees (Article 333.35 of the Tax Code of the Russian Federation). However, this is only possible with an enhanced qualified electronic signature.

STEP 7. Choose a tax system

The tax regime or taxation system is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. The wrong choice of taxation system at the start can significantly affect the reduction in profits received from the business.

The most popular taxation system among beginning entrepreneurs is the simplified tax system. If you use our , then in step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to the simplified tax system along with other documents. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

After registering as an individual entrepreneur, you can also go to UTII or PSN if your activities fall under these tax regimes. In addition, you can combine such modes as simplified taxation system and UTII, simplified taxation system and PSN, simplified taxation system and unified agricultural tax.

To calculate the tax burden for different regimes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on choosing a tax regime from 1C specialists:

More detailed information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read the relevant articles: And .

STEP 8. Find the IP registration authority

State registration of an individual entrepreneur is carried out at the registration authority at the place of his (the individual entrepreneur’s) residence, that is, at the place of registration indicated in the passport. If the passport does not contain a place of registration, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. IN major cities There are special registering offices of the Federal Tax Service, in Moscow, for example, this is.

To determine your registration authority at the place of your registration or stay, we recommend that you use the Federal Tax Service service "Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address."

STEP 9. Let’s take a break and count the documents received

Since registration of an individual entrepreneur is the simplest of all registrations, you will not have very many documents:

1. application for registration in form P21001 - 1 copy;
2. receipt of payment of state duty - 1 copy;
3. a copy of the main identification document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
4. notification of transition to the simplified tax system - 3 copies.

In addition, when preparing the application P21001, you need to check the corresponding box on sheet B. Enter the value “2” (issued to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issued to the applicant”).

STEP 12. Check the documents and submit them for registration

Collect all the documents, not forgetting to pay the state fee for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data specified in them. Additionally, we recommend that you familiarize yourself with (partially these reasons overlap with refusals to register individual entrepreneurs).

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics cannot be ruled out (when local tax authorities may impose requirements that are not explicitly stated in the laws). Available for our users free document verification service for business registration 1C specialists:

When submitting documents to the registration authority, do not forget:

1. sign the application for registration in form P21001 in the presence of an employee of the registration authority (if he and you forget about this, there will be a refusal);
2. Receive a receipt from a Federal Tax Service employee with a list of documents you submitted.

STEP 13. Receive registration documents

Does not exceed 3 working days. In case of successful registration, the Federal Tax Service sends to the applicant's e-mail a record sheet of the Unified State Register of Individual Entrepreneurs in form No. P60009 and a certificate of registration with the tax authority (TIN), if it has not been received earlier.

Attention! After receiving the documents, carefully check all your data indicated in the extract from the Unified State Register of Individual Entrepreneurs. If you discover an error, you must contact the employee who issued you the documents to draw up a protocol of disagreements. Errors made through the fault of the registration authority will be corrected promptly and free of charge. Later identification of errors may lead to their correction through the procedure for amending information about the individual entrepreneur.

STEP 14. After registration

If the registration was successful, and we have no doubt about it, then please accept our congratulations! All that remains to be done now is:

• register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund if you have employees;
• get ;
• make a seal;
• open in a bank;

  The calculator will select the most advantageous bank offer for settlement and cash services for your business. Enter the volume of transactions you plan to make per month, and the calculator will show the tariffs of banks with suitable conditions.

An individual entrepreneur (IP) is a person who is engaged in business officially, but without forming a legal entity. He does not have to keep accounting records and open a bank account, but business risks fall on his personal property.

Any capable citizen (except for civil servants and military personnel) can become an individual entrepreneur. The procedure is quite simple.

How to register an individual entrepreneur

1. Decide on your activities

Do you bake cakes? Do you repair cars? Take a look at the All-Russian Classifier of Types of Economic Activities (OKVED) and find the code that corresponds to your type of occupation.

OKVED codes must be included in the application for registration of individual entrepreneurs: one main and several additional ones.

Additional codes will come in handy if you decide to expand or repurpose your business. It is illegal to make money from something that does not fall under the codes specified during registration.

To engage in some types of activities (medicine, transporting passengers, etc.) a license is required, and a number of areas are closed to individual entrepreneurs. For example, individual entrepreneurs do not have the right to sell alcohol and produce medicines.

2. Choose a tax system

The amount of taxes and the amount of reporting depends on it. Therefore, it is better to decide on it even before opening an individual entrepreneur.

There are currently five tax regimes in Russia.

1. General taxation system (OSN or OSNO). Involves payment of VAT (18%), personal income tax (13%) and property tax (if any). This is one of the most complex systems - you can’t do it without an accountant. Suitable for entrepreneurs planning to cooperate with large organizations.
2. Simplified taxation system (STS). Allows you to select the object of taxation: income (then the tax rate will be 6%) or income minus expenses (the rate will be from 5 to 15% depending on the region). This is the simplest and most beginner-friendly system. But only individual entrepreneurs who have less than a hundred employees and whose annual profit does not exceed 60 million rubles can use it.
3. Patent taxation system (PTS). Introduced specifically for individual entrepreneurs who have less than 15 employees and profits of no more than 60 million rubles per year. Valid only for individual species activities. An entrepreneur simply buys a patent for a period of 1 to 12 months and keeps a book of income and expenses - no regular payments or declarations.
4. Unified tax on imputed income (UTII). Applicable only for selected types of activities (Article 346.26 of the Tax Code of the Russian Federation) and not in all regions. UTII does not depend on profit. The tax is calculated using a special formula, which is influenced by the scale of the business (sales area, number of employees, etc.).
5. Unified Agricultural Tax (USAT). Another one simplified system excluding VAT, income and property tax. Suitable for those who grow, process or sell agricultural products.

When registering an individual entrepreneur, the OSN automatically comes into force. You can switch from it to the simplified tax system or unified agricultural tax within 30 days, to the PSN - within 10, and to the UTII - 5 days. If you are late, you will have to wait for a new reporting period.

3. Prepare a package of documents

To contact the Federal Tax Service (FTS) you will need:

1. Application on form P21001.
2. Receipt for payment of state duty.
3. Passport + its copy.
4. Application for transition to the simplified tax system, PSN, UTII or Unified Agricultural Tax (optional).
5. TIN (if missing, it will be assigned upon registration of individual entrepreneurs).

You can submit documents to the tax office in person or through a representative, or send by registered mail with a description of the attachment. IN the latter case A copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.

4. Submit an application for registration of individual entrepreneurs

Application for state registration of an individual as an individual entrepreneur (form P21001) is the most important document in the entire package. Due to errors in it, they most often refuse to open an individual entrepreneur.

The application must be filled out in capital letters on a computer (font - Courier New, size - 18 pt) or in black ink and block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - registration address and passport details. The code of your subject of the Russian Federation and the code of your identity document can be found in the requirements for document processing, and the postal code can be found on the Russian Post website.

When filling out the application, do not sign on sheet B. This is done in the presence of a tax inspector.

Are you afraid of getting confused in the requirements and making mistakes? Use one of the free document preparation services. There are many of these on the Internet now.

5. Pay the state fee

For this purpose, the Federal Tax Service website has a service “Payment of state duties”. First, select your payment type. Enter the full name and address of the payer. The details of the required tax office will automatically appear on the receipt.

Now you need to specify the payment method. To pay in cash, print and pay a receipt at any bank.

Registration of an individual entrepreneur costs 800 rubles. This is the amount of the state duty.

For non-cash payment, you must have a Taxpayer Identification Number (TIN). You can pay online through a QIWI wallet or a Federal Tax Service partner bank.

6. Submit documents for registration with the tax office

An individual entrepreneur can build a business throughout Russia, but he will have to open an individual entrepreneur at the place of registration (registration).

You can submit documents for individual entrepreneur registration in person by visiting the tax office or MFC, or remotely:

1. Through the service "Feed" electronic documents for state registration of legal entities and individual entrepreneurs" (an electronic signature is required).
2. Through the service “Submitting an application for state registration of individual entrepreneurs and legal entities.”

The last method is the easiest. You only have to go to the tax office once to pick up documents about opening an individual entrepreneur.

7. Receive an individual entrepreneur registration document

After 3 working days, you will be given an entry sheet in the Unified State Register of Individual Entrepreneurs (USRIP). It will indicate the main state registration number of the individual entrepreneur (OGRNIP).

A paper certificate of registration of individual entrepreneurs is no longer issued.

Be sure to check the information in the received documents. If you find a mistake, ask the inspector to draw up a protocol of disagreements.

8. Register with extra-budgetary funds

The tax office must notify Pension Fund(PFR) and Rosstat about the emergence of a new individual entrepreneur in Russia.

A certificate of registration with the Pension Fund and statistics codes will be given to you upon receipt of the Unified State Register of Individual Entrepreneurs (USRIP) sheet or sent by mail. If this does not happen, contact your local Pension Fund office yourself.

You must register with the Social Insurance Fund (SIF) within 30 days from the date of hiring your first employee.

9. Get a stamp, open a bank account, buy a cash register

All this is optional and greatly depends on the type of activity, but:

1. Documents sealed have more weight in the minds of clients and partners.
2. It is much more convenient to settle accounts with counterparties and pay taxes in non-cash form through an individual entrepreneur’s current account.
3. In most cases, you cannot accept cash from customers without issuing a receipt.

That's all. Nine simple steps and you are an individual entrepreneur!

To generate documents for individual entrepreneur registration, you can use the free online service directly on our website. With its help, you can prepare a package of documents that meets all the requirements for completion and legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of individual entrepreneurs. With its help, you will get the most complete idea of ​​how to open an individual entrepreneur in 2019 and save your time searching necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Select the method of individual entrepreneur registration

There are two ways to open an IP:

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

How much does it cost to open a sole proprietorship?

Register an individual entrepreneur yourself

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

Paid to open an individual entrepreneur through a specialized company

The cost of paid registration of an individual entrepreneur depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registering 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 may require an additional fee.

Comparison of self-registration and paid registration of individual entrepreneurs

2. We select OKVED activity codes

Before preparing documents, you need to select from the OKVED directory the codes of the types of activities that you are expected to engage in after registering an individual entrepreneur.

In practice, OKVED codes are usually chosen with a reserve. Even if you are not exactly sure whether you will engage in this activity or not, it should still be included in the list. According to them you won'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 an individual entrepreneur.

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 the application for registration of an individual entrepreneur (that much can be placed on one sheet). At the same time, you can only indicate OKVED codes consisting of at least 4 digits.

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 activities will generate at least 70% of income).

note, you cannot conduct business without indicating the OKVED code, as it may be equated to illegal entrepreneurship.

Free consultation on individual entrepreneur registration

3. We prepare the necessary documents

Application for registration of individual entrepreneur

The application in form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as sample applications for 2019, you can see on this page.

Be careful to sign the application at the stage of preparing documents no need. 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, individual entrepreneur registration is denied precisely because of errors made when filling out the application. To avoid being in similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state fee for registering individual entrepreneurs, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it online, using this service on the official website of the Federal Tax Service. There you can print it out in paper form and pay at any convenient Sberbank branch.

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

Application for transition to simplified tax system

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

Most beginning entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used to engage in almost all types of activities, and it is the easiest to understand and profitable to use.

5. Submit documents to the tax office

The collected documents must be submitted to the registering Federal Tax Service at the place of residence of the individual entrepreneur or at the temporary registration address if the entrepreneur does not have permanent registration. You can find out the address and contact information of your tax office using this service.

If a future individual entrepreneur submits papers personally, he needs:

1. Submit a set of documents to the Federal Tax Service officer.
2. In the presence of an employee, sign the application for registration of individual entrepreneurs.
3. Receive a receipt confirming the delivery of documents (with a signature, seal and the date when you need to come for the completed documents of the individual entrepreneur).
4. Take one copy of the notice of transition to the simplified tax system with the date, signature and seal of an employee of the Federal Tax Service (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 submit an application in form P21001 and a copy of all pages of the passport from a notary. 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 the contents and a 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 need to come to the tax office yourself to get ready-made documents (in 2019, the period for registering an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will additionally need a power of attorney.

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

If registration is successful, the inspector must issue you:

1. USRIP record sheet (with OGRNIP number).
2. TIN certificate (if you didn’t have a TIN before).

Some Federal Tax Service Inspectors may additionally immediately issue:

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

Necessarily check the information in the received documents. If you find errors, 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 a certificate of registration of individual entrepreneurs in paper form. Instead, the tax office now issues a Unified State Register of Entrepreneurs (USRIP) entry sheet in form No. P60009, which has the same legal force as the previously issued state registration certificate.

Note: if you plan to officially hire employees, then you no longer need to register with the Pension Fund as an employer. From January 1, 2017, the application procedure for registration has been canceled for individual entrepreneurs. Registration and deregistration with the Pension Fund of Russia can be carried out on the basis of information contained in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and Unified State Register of Legal Entities and does not have to be submitted at all additional documents(letter dated January 31, 2017 No. BS-4-11/1628@).

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

What does a certificate of state registration as an individual entrepreneur look like? This question worries many, since since 2017 there have been significant changes in official forms when opening an individual entrepreneur. From the specified period, namely from 01.01.17, tax authorities no longer issue certificate of state registration of individual entrepreneur, replacing this familiar document with a record sheet from the Unified State Register of Individual Entrepreneurs.

How the certificate of state registration of an individual entrepreneur has changed

Previously, a certificate of registration of an individual as an individual entrepreneur was issued to all citizens upon opening an individual entrepreneur. The document had the form P61001 and was valid on the basis of Government Order No. 439 of June 19, 2002 (Appendix 22). Since 2013, the form has changed to P61003 according to Order No. ММВ-7-6/843@ dated November 13, 2012 (Appendix 3). However, on September 12, 2016, the Federal Tax Service approved Order No. ММВ-7-14/481@, which also canceled the previous order, putting into effect the registration sheet in the Unified State Register of Individual Entrepreneurs in the form P60009.

Thus, the certificate of state registration of an individual as an individual entrepreneur is no longer issued, but all previous, already issued, documents retain their legal force, legitimizing the legal status of the entrepreneur. The form confirming the fact of registration of a citizen in the register is a record sheet, which contains all the basic information about the individual and work activities. The OGRNIP number, the date of entry (opening an individual entrepreneur) and mandatory indicators are also indicated here. Habitual certificate of state registration of individual entrepreneur Now no tax office will issue an individual one; this document has become a thing of the past.

How the certificate of registration of an individual entrepreneur has changed

Innovations also affected such forms as certificate of registration of individual entrepreneur. The form is another important registration document for an entrepreneur, since it contains information about the individual’s TIN and is subject to re-registration when changing the address of residence. This certificate was put into effect by the current Order of the Federal Tax Service No. YAK-7-6/488@ dated 08/11/11 and has not yet been cancelled. But the document is printed not on a special form with a hologram, but on regular A4 paper.

Why has the previous procedure for tax document flow changed, and why is a certificate of registration of an individual entrepreneur no longer issued? The reason is indicated in Order No. ММВ-7-14/481@, which states that the new regulations were approved in order to increase the efficiency of the procedure for registering business entities. Such a vague wording apparently means the need to save money due to the simplification of document flow, as well as speeding up registration actions when opening or liquidating a business.

Be that as it may, in practice nothing changes for taxpayers. Just as before a businessman conducted legal activities, and this was confirmed by a certificate of state registration of an individual entrepreneur, so now the work is carried out in accordance with official papers. Only instead of f. P61003 a record sheet f. is issued. P60009. If a citizen opened his own business before 01/01/17, in this case an individual entrepreneur has been created, acting on the basis of a certificate. Since already issued documentation continues to be valid, only forms from 2017 are subject to renewal.

How to restore an IP certificate

What should those individuals do who have lost their individual entrepreneur certificate? Is it possible to obtain a duplicate of this document? Who should I contact and what information should I provide? As such, restoring the individual entrepreneur certificate, that is, obtaining a repeat form, is impossible, since the regulatory legal act that approved the form has already been canceled. But do not rush to get upset, there is no need to issue a certificate. If the document is lost, you need to request an extract from the Unified State Register of Individual Entrepreneurs.

The request is made in writing upon application to the Federal Tax Service by the taxpayer or his representative. Or you can get an extract on the tax office website, in the appropriate section. Document certified electronic signature tax authorities will have full legal force. Thus, an entrepreneur’s certificate no longer needs to be required from counterparties to verify the reliability of suppliers of goods or services. A record sheet from the unified register will also serve as a form confirming the legal activity.

Individual entrepreneur registration certificate - what it looks like

As mentioned earlier, the old certificate of state registration of individual entrepreneurs, sample form P61003 is posted just below, still has legal effect if it was already issued when opening a business. What information is reflected in this document? Appendix 3 of Order No. ММВ-7-6/843@ dated 11/13/12 contains a detailed answer. First of all, such a document is printed not on ordinary paper, but on special paper, with several degrees of protection - a hologram, drawings and signs, the coat of arms of the Russian Federation, individual numbers and series, etc. In addition, the form contains basic registration information about the entrepreneur.

Certificate of an individual entrepreneur - required details:

The citizen's exact and complete full name and patronymic name are provided only if available.

Assigned OGRNIP and date of entry on receipt of entrepreneur status.

The name of the territorial division of the tax authorities conducting the registration of individual entrepreneurs.

Date of issue of the form and stamp of the Federal Tax Service.

The personal signature of the responsible person is affixed indicating the position and full name of the inspector.

Note! The series and certificate number always consist of 2 digits (for the series) and 9 (for the number). Moreover, such data is individual, assigned to each entrepreneur separately and cannot be repeated under any circumstances.

In what cases is a certificate of registration of individual entrepreneur required?

This form, along with the entry sheet that replaced it, is the main document confirming the fact of registration of a citizen as an individual entrepreneur. According to the norms of civil legislation, every person has the right to engage in business, without the obligatory opening of a legal entity, but subject to state registration in control bodies. Cases of illegal activity are punishable by penalties under criminal and administrative law. Therefore, before you start developing your own business, you need to officially register with government agencies.

In addition, only upon presentation of a certificate will an entrepreneur be able to obtain licenses and permits for certain types of activities, open a current account and obtain loans from banks, order the production of a seal, submit reports, enter into agreements with reliable partners, etc. In short, a document issued by the tax office about state registration of individual entrepreneurs - this is an official confirmation of the legality of your business.

We have talked a lot about what this form looks like, below are examples of samples for all types of forms discussed - from P61001 to P60009. Carefully study the photographs to know exactly how documents are prepared according to legal regulations and not encounter forgery.

Individual entrepreneur certificate - sample

Let's look at what the IP certificate looks like - photos are provided for everyone possible forms. Let's start with the form f. R61001 according to Order No. 439 of June 19, 2002. As can be seen in the photograph, this document contains the main registration number of the created entrepreneur, the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs, the name of the control government agency, signature, full name and position of the responsible tax inspector. The form is printed on a special form and is protected by all possible ways and is marked with a series and number. This is exactly the form that was issued to citizens when creating an individual entrepreneur earlier.

Figure No. 1 - certificate according to f. P61001.

To replace f. P61001 received form P61003 according to Order No. ММВ-7-6/843@ dated November 13, 2012. This document is, in principle, not much different from its predecessor, which can be seen in Figure No. 2. The registration number (OGRNIP) of the individual in status of an entrepreneur, the date of making entries in the register, the name of the territorial division of the Federal Tax Service, the position and full name of the responsible employee, as well as his personal signature. Added a line for the date of issue. P61003. The document is printed on special paper with a hologram and other levels of protection.

Figure No. 2 - certificate according to f. P61003.

Finally, let's look at what the record sheet f looks like. P60009, relevant for the registration of entrepreneurs from 01/01/17. This document is drawn up on plain paper, without any special degrees of protection, but also contains all the necessary details, including a record of a citizen acquiring the status of an individual entrepreneur. First of all, this is confirmed by the main registration number (OGRNIP), the date of making such an entry, and the name of the territorial tax service. Personal information about the individual is provided separately.

Figure No. 3 - recording sheet according to f. P60009.

Why do you need a certificate of closure of an individual entrepreneur?

If the entrepreneur ceases his activities, how to submit an individual entrepreneur certificate? And is it necessary to submit this document to the registration authority? To close own business, an individual must complete a series of mandatory actions, one of which includes submitting a package of documentation to the tax office. This list includes providing a copy of registration certificates about the fact of opening an individual entrepreneur. After the regulations of the legal procedure have been complied with, the citizen receives in his hands documents on the closure of the individual entrepreneur.

Since 2017, as with the creation of a business, the termination of the activities of an individual entrepreneur is confirmed by issuing a registration sheet f. P60009. Only in contrast to the registration of the opening of a business, when it is closed, a different entry is made - about the exclusion of an individual from Unified Register(USRNIP). From the moment such an entry is reflected, the entrepreneur is officially considered to have ceased his activities, but all unfulfilled obligations pass to the individual. Since according to stat. 24 of the Civil Code, a citizen bears full responsibility for debts arising as a result of his commercial activities.

Conclusion - we figured out that the rights of an individual entrepreneur acting on the basis of a certificate and an individual entrepreneur acting on the basis of a record sheet are the same, because these two documents are equivalent. The photographs above show the differences and similarities between the unified forms that were relevant before and now. The main difference is the cessation of the use of special forms with holograms, but this does not reduce the legal force of the documents.