Register as a private entrepreneur. Types of tax payment for individual entrepreneurs in Russia

Finally, you decide what you want more, work for the benefit of your boss or be the master of your own life! – this is an excellent prospect. The best option In this matter, you will register yourself as an individual entrepreneur. What is needed to open an individual entrepreneur - we will tell you about this today.

Opening an individual entrepreneur is a good chance for self-realization

If there is no permanent registration in the passport, then you can register an individual entrepreneur at a temporary registration address.

What documents does the tax office issue?

To open an individual entrepreneur, you will have to prepare a package of documents

So, the allotted time for checking the documents has passed, you again go to the tax office to receive ready-made documents. What documents confirming the status of an individual entrepreneur will you receive?

• EGRIP is an extract from state register;
• Document on registration in tax office;
• OGRNIP - certificate of state registration as an individual entrepreneur.

In addition, you can immediately contact the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund and fill out registration documents there and a notification of assignment of the selected codes. If suddenly the tax office does not give them to you, then you will have to go to all these authorities and re-collect the full list of necessary documents.

As soon as you receive the documents in your hands, you can begin labor activity already as an individual entrepreneur, within the framework that you indicated in the documents. It is very rare, but sometimes it happens that the tax office refuses to register you as an individual entrepreneur.

This usually happens due to incorrectly entered data or an incorrectly completed application. In any case, the tax service must motivate the refusal. If suddenly this does happen, then the entire procedure for submitting documents will need to be repeated, and state fee you will have to pay again in the same amount.

How much money do you need to open a sole proprietorship?

The state duty is very small

The easiest, but at the same time the most expensive way to register yourself as an individual entrepreneur is to contact a specialized company, whose employees will handle the registration of individual entrepreneurs without you, they will collect what you need and give it to you.

The cost of these services in large cities will be about 5,000 rubles, possibly more. If you do everything yourself, then the costs will cost a minimum amount, 800 rubles must be spent on paying the state fee, plus you will need money to pay for photocopies necessary documents.

If you resort to the help of intermediaries, you will have to spend money on notary services; on average, notarization of documents and signatures will cost 400 rubles. Although it is difficult to value the services of intermediaries in monetary terms, because your problems can be solved by someone you know, then it will not cost you any additional costs, but if you hire someone from outside, the amount will most likely be negotiable and discussed in a specific case.

What other costs might there be: for example, you, as an entrepreneur, wanted to have a current account and the seal of your company, although this is not at all necessary for an individual entrepreneur. In this case, you need to spend plus 1000 rubles on opening a current account and about 500 rubles on making a seal for your company.

How to open a legal entity or individual entrepreneur? What documents must be submitted to the tax authority? What is the amount of state duty when starting a business? Who gets checked more? government bodies supervision? A legal consultant answers these and many other questions:

To carry out any type of commercial activity, you must register as an individual entrepreneur (IP) or legal entity. The choice of organizational and legal form depends on the type of activity, the planned volume of revenue, the number of employees, etc.

Most areas of small and medium-sized businesses can be carried out as individual entrepreneurs, and upon development, they can register private enterprises, LLCs and other forms of legal entities. In order to correctly and quickly obtain the desired status, you need to know what documents will be needed to register an individual entrepreneur.

According to the current legislation of the Russian Federation, individual entrepreneurs can be formed by adults (over 18 years old) - citizens Russian Federation, foreigners and persons without Russian citizenship. It is prohibited for such persons to engage in entrepreneurial activity - judges, employees of the tax police and prosecutor's office, civil servants, and notaries.

In order to open a business in some industries, certain qualifications and professional knowledge may be required (for example, when obtaining special permits or licenses). Violation of the law related to illegal activities or conducting business without registration with the relevant authorities entails administrative or criminal liability.

Basic documents

Basic list for status registration:

1. Application for registration of an individual entrepreneur, drawn up in form P21001.
2. Passport and photocopy of passport.
3. Original and copy of TIN (individual tax number).
4. Payment document confirming payment of state duty.
5. Application for transition to a simplified taxation system (if you select this form) – form No. 26.2-1.

Zapplication in form P21001

A special application that you can fill out without difficulty, especially if you find examples on the Internet. The individual entrepreneur registration form is filled out on a computer, or by hand in capital letters with a black pen.

How to fill out the registration application correctly:

• carefully fill in the details of the registration authority;
• FULL NAME. must be filled in with a black pen, in capital letters (sheet B);
• the place of birth is indicated exactly as indicated in the passport;
• in the “passport series and number” field, data is entered with two spaces;
• when indicating the type of document for a passport, “21” is indicated;
• When filling out the “telephone” field, spaces are not allowed, the number must begin with +7;
• when filling out sheet A, indicate the codes of the types of activities that you plan to engage in (in accordance with OKVED - the all-Russian classifier of types economic activity).

Copy of the passport

The package of documents for individual entrepreneur registration includes copies of all pages of the passport. When submitting a set of documents to the tax office at your place of residence, you must have the original passport with you. When registering an individual entrepreneur as an authorized person, in addition to the actual package of papers, it is also necessary to present the original notarized power of attorney.

TIN and copy

Of course, you can’t do without the TIN itself and its photocopy. It might seem like a small thing to make a copy, but be sure to take care of this in advance to avoid possible hitches when submitting the entire list of documents.

Receipt of payment

You can find out payment details at the local tax office where registration will take place. The state duty in 2016 is 800 rubles. Payment can be made at any Sberbank branch. But, in cases of refusal to register or mistakes made when filling out the receipt, the money will not be returned.

Application in form No. 26.2-1

An application for transition to a simplified system may be included in the documents for registration of individual entrepreneurs, or such a form can be submitted later, within a month after submission (30 calendar days). If the individual entrepreneur does not submit USN application, he is automatically assigned a general taxation system, which is associated with the mandatory payment of VAT and more complex shape reporting. The completed application is submitted to the tax authority in 2 copies.

All documents (except for sheet B) are stitched. You can find out the latest information - what documents are currently needed on the official website of the Federal Tax Service, or at the tax office at your place of registration.

Money for development!

We tried to tell our readers about it and its development. Create your own business despite financial difficulties and doubts.

Stages - filling out documents

What is needed to register an individual entrepreneur, what main stages will need to be completed?

Main stages of registration of an individual entrepreneur:

• determination of the type of activity (according to OKVED);
• choice of taxation system;
• preparation and collection of necessary documents;
• submission of a set of documents to the local authority of the Federal Tax Service;
• obtaining a registration certificate and a tax payer certificate;
• registration with the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund;
• opening a current account for an entrepreneur (optional).

Determination of the type of activity (according to OKVED)

The selection of activity codes should be carried out in accordance with the planned types of business. But it is best to choose not one code, but several - this will expand the list of services provided. The number of OKVED codes for one individual entrepreneur is not limited by law, but it should be remembered that some types of activities may be subject to the UTII tax (unified tax on imputed income), which will require the submission of additional reporting to the tax authorities.

The first code indicated in the application is automatically accepted as the main type of activity. If the codes are filled in incorrectly, the tax authority may refuse registration, because they do not have the right to make corrections to statements.

Choosing a tax system

The choice of taxation form depends on the chosen type of activity, types of counterparties (who you will work with - entrepreneurs or legal entities), and the volume of revenue. The optimal system at the moment is the simplified taxation system (STS), which is characterized by ease of reporting and minimal tax deductions. With this form, VAT and property taxes are not paid. The interest rates under the simplified system can be 6% of income or 15% of profit (income - expense). The choice of interest rate depends on the type of activity and income structure. That is, when providing services that are characterized by lower costs, a rate of 6% will be profitable; and when conducting retail or wholesale trade, where most of the costs are incurred on the purchase of goods, it is more effective to apply a rate of 15%.

Important!

The transition to a simplified system of individual entrepreneurs can be made only once a year (usually at the beginning of the year). The law provides for the right to switch to the simplified tax system within 30 calendar days after registration, but it is best to submit the corresponding application along with a package of documents for registration.

Submitting a set of documents to the Federal Tax Service

Documents can be submitted by the entrepreneur himself, sent by registered mail, or submitted on behalf of an authorized person (individual, entrepreneur or representative of a legal entity).

After receiving the set of registration papers, you should be given a receipt of receipt!

Detailed instructions!

If you have any questions, you can find detailed information on our website - from start to finish.

Receiving ready-made documents for individual entrepreneurs

According to the current legislation of the Russian Federation, within five working days the registration authority is obliged to issue the entrepreneur a certificate of state registration.

List of documents that an individual entrepreneur receives after completing the registration procedure:

• registration certificate with assigned unique OGRNIP number;
• document confirming that an individual entrepreneur has received an individual tax number;
• extract from the Unified State Register of Individual Entrepreneurs (USRIP).

Application of the simplified taxation system becomes possible only from the moment of tax registration. To avoid problems with the Federal Tax Service, it is recommended to request a notification letter from the local tax authority confirming the taxpayer’s transition to the simplified tax system.

Registration in mandatory funds

Registration with the Pension Fund and the Compulsory Medical Insurance Fund is what is needed to register an individual entrepreneur in Russia.

After individual entrepreneur has been registered, the tax authority sends information about the new entity to these authorities. The individual entrepreneur receives a notification by mail that his data has been registered with the Pension Fund and the Compulsory Medical Insurance Fund.

Registration in the above funds is mandatory and takes place at the place of registration of the individual entrepreneur. If the individual entrepreneur does not plan to attract employees, it will be registered automatically. Payment of a fixed contribution can be made by individual entrepreneurs monthly, or once a quarter. In case of hiring personnel, the individual entrepreneur is obliged to register with these funds as an employer and pay mandatory monthly contributions for his employees.

Opening a current account for an individual entrepreneur

The law of the Russian Federation does not provide for the mandatory opening of a bank account for individual entrepreneurs. The individual entrepreneur himself decides whether he needs this account to carry out current activities and conduct financial transactions or not. If in the future you plan to receive funds for work and services performed or pay for materials and services by bank transfer, such an account is necessary. Also, when carrying out transactions worth more than 100,000 rubles, opening a current account for an individual entrepreneur is mandatory.

If an entrepreneur has a bank account, he will be able to pay tax deductions, fixed payments and social contributions from it.

When opening a current account in a bank, information about this is transmitted by bank employees to the tax service with which the individual entrepreneur is registered.

List of documents that will be needed in order to open a bank account:

• a notarized copy of the state registration certificate;
• notarized copy of TIN;
• a copy of the extract from the Unified State Register of Individual Entrepreneurs (issued no more than 30 days);
• a copy of the passport (the main spread and the spread with registration must be located on the same page);
• a copy of the notice from the statistics service department;
• permits and licenses to carry out activities (for some OKVED codes).

Production of stamps for individual entrepreneurs

Obtaining an entrepreneur's seal is not mandatory, but some banks may require it when opening an account. Also, the presence of a seal when carrying out commercial transactions increases the level of trust of partners. The seal can be made in a round or other shape, in a case made of any material chosen by the customer. For the manufacturer, it is necessary to provide clear information - full name, tax identification number, OGRNIP.

Basic payments

An individual entrepreneur using the simplified tax system without employees is required to pay the following basic payments:

• 6% of the amount of income or 15% of the amount of profit (depending on the selected interest rate);
• fixed contribution to the Pension Fund.

If there are hired employees, the individual entrepreneur is obliged to pay 13% personal income tax on their income.

26% (18% for preferential activities) is paid to the Pension Fund; 3.1% - in the Federal Compulsory Medical Insurance Fund; 2% - in TFOMS; 2.9% - in the Social Insurance Fund.

Problems and difficulties that may arise during registration

Registration of an individual entrepreneur without hired workers, as a rule, is not associated with problems and difficulties. If you carefully fill out the documents and consult with inspectors of the tax service and extra-budgetary funds, there will be no problems.

Problems that aspiring entrepreneurs may encounter when registering:

• Selection of OKVED codes. The choice of economic activity codes must be made taking into account the type of business you plan to engage in. You should not indicate one code, you should also indicate too many of them - this may be due to confusion or application special systems taxation.
• Correct paperwork. Incorrectly completed applications may cause registration refusal, so consult the tax office on this issue, where you will submit a set of documents.
• Registration with extra-budgetary funds. All necessary information You can find out from the tax office at the place of registration, or from the funds themselves.

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

IP - who is he?

Becoming an individual entrepreneur, or individual entrepreneur, is most advisable for those who want to operate as individual, that is, without forming a legal entity.
What is the difference? The fact is that legal entities must have authorized capital And legal address. An individual entrepreneur is exempt from these conditions, however, there is one important point– 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 working without registration, what is called “for oneself”?

Firstly, when registering an individual entrepreneur, enrollment occurs length of service. Secondly, illegal work activities are punishable. Well, and thirdly, if the activity is related to wholesale purchases of goods, then many companies do not provide supplies for private traders.

Who can be registered as an individual entrepreneur?

• All adult capable citizens of the Russian Federation;
• Minor citizens recognized as legally competent by the relevant authorities;
• Minor citizens who have permission to engage in entrepreneurial activities from their parents or guardians;
• Foreigners, with temporary or permanent Russian registration.

Are there any exceptions? Yes, I have! The legislation of the Russian Federation prohibits the opening of individual entrepreneurs for citizens who are employed by the state and municipal service. For all other working citizens, there are no obstacles to registering as an individual entrepreneur.

What you need to open an individual entrepreneur - first steps!

Registering an individual entrepreneur will actually not be difficult for you. But first, you will need to take a number of actions that will allow you to carry out the registration procedure without delay in the future.
The fact is that even before submitting documents to the relevant authorities, you need to decide on some fundamental points.

1.Select types of activities.
There is an All-Russian Classifier of Types of Economic Activities (OKVED), in which each type of activity is assigned a specific code. Therefore, the future entrepreneur needs to choose his field of activity and, based on this, determine its OKVED code.
An important point: you can specify several codes, but the code of your main activity must be indicated 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 activities are not carried out, no sanctions from tax and other structures will follow. And when the favorable moment comes to expand your business, you will not need to go to the tax office again in order to make changes or additions to activity codes.

2. Decide how we will pay taxes.
This issue also needs to be resolved in advance so as not to further delay the registration process. Most optimal solution For individual entrepreneurs, the simplified taxation system (STS) is considered.
Here you will need to make a choice of 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 income from entrepreneurial activity. If the second option is chosen, then the rate, depending on the region, will vary from 5 to 15%.
In addition to the simplified tax system, the Patent Taxation System (abbreviated PSN) may be convenient for individual entrepreneurs. Single tax on imputed income (UTII) and some other special tax regimes, depending on the type of activity.

3. Get a TIN.
It is advisable to obtain a Taxpayer Identification Number (TIN) in advance. If you already have it, good; if not, then we submit an application to receive it to the tax office at the place of registration.
Obtaining a TIN can be timed to coincide with the submission of documents for registration of an individual entrepreneur, but this may slightly delay the registration period.

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

Collection of documents for individual entrepreneur registration!

So that's it preparatory activities carried out, we begin to collect together all the documents that are needed to open an individual entrepreneur: passport, photocopy of the passport, receipt of payment of state duty, Taxpayer Identification Number and its copy, a completed application for registration of individual entrepreneur - it can be downloaded on the website of the Federal Tax Service (form P21001), or taken form at the nearest tax office.

A few words should be said about filling out this application. The fact is that, despite the sufficient simplicity of the form, you can easily make a mistake in filling it out. You need to fill out your passport details especially carefully - strictly in accordance with how they are written in the passport itself!

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

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

Let's go to the tax office!

So we come directly to the registration of individual entrepreneurs, that is, to a visit to the tax office. But not the first one you come across, but the one that is located at the place of your official registration. The actual place of residence does not matter in this case.

Example: you are registered in Khabarovsk, but live in Moscow, where you intend to conduct your business activities. Documents for registration of individual entrepreneurs must be submitted in Khabarovsk! It is in this case that it becomes necessary to resort to help Email(through special services), intermediaries by proxy or to the services of the Russian Post.
If there is no permanent registration in the passport, registration of an individual entrepreneur at the temporary registration address is allowed.
When contacting the Federal Tax Service inspection department in person at the place of registration, we submit all prepared documents to the inspector. At the same time, you can apply for the tax payment system of your choice.
Now is the time to take a breath: your documents will be reviewed within 5 business days from the date of submission.

What is needed to open an individual entrepreneur - we get the documents!

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

1. Document on registration with the tax office
2. Extract from the state register of individual entrepreneurs (USRIP)
3. Certificate of state registration as an individual entrepreneur (OGRNIP)

You can also immediately receive registration documents with the Pension Fund, the Federal Compulsory Compulsory Medical Insurance Fund and notification of the assignment of codes from the statistical authorities. If they are not issued by the tax office, then you will need to go to all these authorities to collect a complete package of all the listed documents.

When the documents are received, you can begin to carry out business activities as an individual entrepreneur within the framework of the types that were indicated.
However, there are cases when, based on the results of reviewing documents, citizens are denied opening an individual entrepreneur. In particular, this happens due to incorrect 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, and the state fee will need to be paid again, in the same amount.

We open an individual entrepreneur - the asking price!

The simplest, but also the most expensive way to register an individual entrepreneur is to delegate the solution of this issue to specialized companies. 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 is major cities usually starts from 5,000 rubles.

If you do everything yourself, then the minimum cost will be 800 rubles for paying 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 solves your problem, it may not cost you anything, but 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 current 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 approximately 500 for making a seal.
If you carefully read our article, you now know what you need to open an individual entrepreneur. 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!

You have decided to start your own business: you have an idea, a plan and agreements with investors. It would seem that all that remains is to take it and do it. But the most unpleasant thing begins - paperwork. We have compiled a checklist to help you. Follow the steps in order, and you will register an individual entrepreneur yourself.

How much does it cost to open an individual entrepreneur in 2019?

• free if you submit documents electronically, through the MFC or a notary;
• 800 rubles if you submit documents in person;
• 1,000 -1,500 rubles - for a notary, if you submit documents by mail or through a representative. When visiting the tax office in person, you do not need to have your application certified by a notary.

Step 1: Choose a tax system

Decide in advance how you will pay taxes in order to submit an application for choosing a tax system along with registration documents.

There are currently 5 taxation systems in Russia. We recommend paying attention to the simplified tax system, UTII and patent. They are created specifically for small businesses to reduce the tax burden and simplify accounting.

Step 2: Determine your type of activity according to OKVED

In documents for registration as an individual entrepreneur, you must indicate the activity code according to the OKVED directory. Identify a few codes that you are or will be working on.

Step 3: Prepare documents for registering an individual entrepreneur with the tax office

To register an individual entrepreneur you will need the following documents:

• Passport with a photocopy or its notarized copy.
• Application for state registration. If you send documents by mail or submit them through a representative, have the application certified by a notary.
• Receipt for payment of state duty 800 rubles.
• A copy of the TIN certificate. If it is not there, then the TIN will be assigned to you during the registration process.
• Power of attorney for a representative if someone will submit documents for you.
• Notification to apply the simplified tax system if you have chosen this taxation system. Prepare two copies. The tax office will take one, and the second will be marked as accepting the application.

The second way to submit documents for registration as an entrepreneur is through the MFC (multifunctional center for public services). There are such centers in every region. Call the MFC in advance and check whether they accept documents for registration. Not everyone does this. MFCs in Moscow accept documents only if you have a residence permit in the Basmanny District.

If you can’t come in person, send the documents to the tax office by mail or submit them through a representative by proxy. But before that, get your application and a copy of your passport certified by a notary.

The tax office will give you a receipt confirming receipt of the documents. Save it, you will need it when you pick up your individual entrepreneur registration documents.

Electronically

What to do after registering an individual entrepreneur

• . In 7 lessons, he will help you figure out how, when and what reports to submit, how to draw up documents, and how to properly receive money from clients.
• Receive a year in Elba as a gift - a web service that calculates taxes and helps you submit reports via the Internet. For entrepreneurs without an accountant or accounting knowledge. We give young individual entrepreneurs who are less than 3 months old, one year of service at the Premium tariff. This is the most comprehensive tariff: it includes tax calculations and reporting for individual entrepreneurs and employees, preparation of documents for transactions, work with goods and consultations with an accountant.

Contrary to popular belief, opening a sole proprietorship is not that difficult. What do you need to open an individual entrepreneur? It wouldn't hurt to learn a little theory first. To the future individual entrepreneur (after he has decided on type of activity), you need to decide reporting method.

What to look for when choosing reporting

The reporting method is the tax system according to which an individual entrepreneur will report to the tax authorities. The future businessman makes the decision on what tax to pay independently. The choice in favor of one or another reporting method depends on several factors:

1. compliance with the type of activity the conditions of the chosen taxation system (this paragraph is a mandatory requirement, since some types of activities cannot fall, for example, under UTII);
2. it is necessary to calculate by what method of reporting payments will be less. The most important indicators in this case: estimated profit, expenses, area trading floor, the number of employees hired, etc. For beginners, this may be challenging task, so it’s better to spend money on the services of a professional agency, where specialists will give professional consultation than later switching from one system to another;
3. Another important factor is volumes of upcoming reporting. For example, with a patent taxation system there is no need to submit declarations at all;
4. you need to think in advance about future counterparties ( partners).

If the majority of them are legal entities that can claim VAT refund may have to abandon special tax regimes.

The fact is that the use of “imputation”, “simplified”, etc. does not provide for the payment of VAT, which means that an individual entrepreneur may lose most of his partners.

Reporting methods for individual entrepreneurs

An individual entrepreneur can report in two main ways:

• By common system taxation;
• apply special tax regimes (UTII, simplified tax system or buy a patent).

If the entrepreneur did not take care to write an application for the application of a special regime, he will automatically report according to OSNO(general system). This means that you will have to pay VAT, pay income and property taxes and perform a lot of other actions. Individual entrepreneurs report using this system quite rarely and prefer one of the following options:

• A single tax on imputed income(UTII or “imputation”). You can get acquainted with the list of “allowed” types of activities for UTII by studying clause 2 of Art. 346.26 of the Internal Revenue Code.

If the activity is related to the provision of household services, car maintenance, catering or retail trade, UTII will be a good option.

To calculate the tax, indicators such as the area of ​​the sales floor or the number of employees hired, basic profitability (Article 346.29 of the Tax Code of the Russian Federation) and adjustment coefficients K1 and K2 are taken into account. The tax rate is 15%;

• Simplified taxation system(“simplified” or simplified tax system).

Entrepreneurs who pay the Unified Agricultural Tax (Unified Agricultural Tax), as well as those engaged in mining, gambling or the production of excisable goods, do not have the right to apply the simplified tax system.

If average number If there are more than 100 employees per year, the simplified tax system cannot be used either.

Reporting under the simplified tax system can take two forms: tax is levied only on income in the amount of 6% or on the difference between “income and expenses” in the amount of 15%;

• Patent tax system. The essence of the system is that an entrepreneur receives a patent for a certain period, which relieves him of paying some taxes.

An individual entrepreneur does not have the right to use a patent if the number of employees during the reporting period exceeds 15 people.

The maximum patent period is 12 months.

The cost of a patent is the maximum possible income multiplied by the 6% rate. In the first 25 days after receipt, you must pay a third of the cost, the remaining amount can be paid within 25 days after the patent expires.

The information given gives general idea on the application of a particular taxation system. When choosing a specific reporting method, it is necessary to pay attention to a detailed study of this issue. Once the system has been selected, you can begin to directly implement the idea.

Let's consider step by step where you need to go to open an individual entrepreneur? If you strictly follow the diagram below, there should be no difficulties. Opening an individual entrepreneur consists of going through the following stages:

First stage: Drawing up a registration application

A sample registration form can be easily found on the Internet. Special attention you need to pay attention to the field where they fit OKVED codes . Here it is necessary to indicate the types of economic activities that the entrepreneur plans to engage in. In addition to OKVED codes, you must enter the following information:

• Full name individual entrepreneur, gender;
• Date and place of birth;
• citizenship, registration address;
• contact phone number;
• passport details and signature.

The completed application is required notarize, and along with it a copy of the passport. At the notary's office, the application must be bound and numbered. Next, in a bank or in another way you need pay the state fee for registration.

Second stage: Registration with the tax authority

To register, you need to contact the tax office at your place of residence. How long it will take you to open an individual entrepreneur depends on how quickly the necessary documents are collected. The registration and accounting department employee must submit:

• certified statement
• photocopies of TIN and passport,
• as well as a receipt for payment of the duty.

When receiving documents, the tax inspector is required to issue a receipt. When opening an individual entrepreneur, the main state registration number of the record of state registration of an individual entrepreneur is assigned.

How long does it take to open a sole proprietorship?

The registration procedure takes no more than 5 working days. On the appointed day you can come for documents:

• certificate of state registration as an individual entrepreneur;
• an extract from the state register of legal entities and individual entrepreneurs;
• notification of tax registration.

When deciding to work for "simplified" you need to write a corresponding application in the prescribed form. A few days after registering as an individual entrepreneur, you can submit an application to switch to patent system.

How to open an individual entrepreneur on UTII

To work for "imputed", you must provide:

• application for registration,
• a certified copy of the registration certificate,
• passport and certificate of registration as an individual entrepreneur.

To switch from the simplified tax system to UTII, you must draw up an application in form 2-UTII, and to withdraw UTII - in form 4-UTII.

Third stage: Registration with the pension fund

Go on your own Pension Fund no need - tax officials themselves send the necessary information. Notice of registration must be sent by mail to the legal place of residence. If an individual entrepreneur plans to hire workers, it is necessary to register with the pension fund and fund social insurance as an employer. You will have to do this yourself. When registering with an insurer, an employee must provide:

• employment contract;
• work book;
• certificate of payer of contributions to the Pension Fund.

An entrepreneur can take care of the pension in advance and make additional payments by writing a corresponding application in advance.

Stage four: Registration with the statistics service

Here you need to get a card with statistical codes, for this you need:

• a copy of the registration certificate;
• copy of the passport.

The following must be certified by a notary:

• statistical code cards,
• application for registration with the statistics service,
• registration certificate
• and an extract from the register.

After this, the listed documents, along with the TIN, are sent to the statistics service.

Fifth stage: Opening a bank account

This step is not a mandatory procedure, but having an account provides a number of advantages. This allows you to make non-cash payments and pay taxes without visiting the inspection office every time.

So, what documents are needed to open an individual entrepreneur? The list of required documents includes the following names:

• application for state registration as an individual entrepreneur (notarized);
• receipt of payment of state duty;
• optionally - an application for transition to the simplified tax system;
• copy of the passport;
• TIN certificate.

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