Interdistrict Inspectorate 11

One day, friends asked me to help them register an individual entrepreneur. After reading the Law, visiting a decent bunch of websites, I prepared the necessary set of documents (as it seemed to me then) and we went to the tax office to file. Already leaving the tax office, we heard the indignation of a man who was refused registration.

He was indignant because when accepting documents for registration, the inspector did not check them for possible errors. To the man’s arguments, the inspector replied that he was not obliged to check for errors and his task was only to accept the documents that were brought to him, no more, no less.

For a whole week, waiting to receive the completed documents, I was tormented by doubts as to whether I had filled out everything correctly and whether I had attached all the documents. And my bad expectations came true - we were refused. I don’t remember the exact reason for the refusal. I had to prepare a package of documents again, pay the state fee again and wait another week. The second time was successful! For me, but for a friend, some kind of deal fell through due to the first refusal of registration.

In a word, after reading this article, you will be able to “high-quality” register an individual entrepreneur absolutely independently and without anyone’s help. At the end of the article we will discuss “pitfalls” or which you definitely need to pay attention to Special attention, and this will allow you to avoid registration refusal or other troubles.

Do you want to know which business form to choose? Read the article “What to choose as an individual entrepreneur or LLC? Differences and comparison".

Looking ahead, we can give answers to several of the most popular questions regarding the registration of individual entrepreneurs:

How much does it cost to open (register) an individual entrepreneur?

Yours costs associated with registering an individual entrepreneur will consist of the following payments:

• State duty - 800 rubles;
• Printing - 300 rubles (maximum 500 rubles);
• Opening a current account - from 1000 rubles;
• Purchase and registration of a cash register (optional) - from 15,000 rubles.

How long will it take to register an individual entrepreneur?

• Collecting documents and filling out an Application for Individual Entrepreneur Registration - 1 day;
• Registration of an individual entrepreneur with the tax office - 3 days.
• If you do not have a TIN, then registering an individual entrepreneur will take 10 days (read about this below).

So, everything in order.

Individual entrepreneur (IP), who or what is it?

An individual entrepreneur, individual entrepreneur is an individual who is registered as an entrepreneur, but without education legal entity and at the same time, possessing all the rights inherent in a legal entity. Advantages of an individual entrepreneur over a legal entity (for example, LLC):

• Individual entrepreneurs do not need to have a legal address;
• Individual entrepreneurs do not need to have an authorized capital;
• The individual entrepreneur freely uses the proceeds, i.e. All cash, received from the implementation of their entrepreneurial activity.

Where does individual entrepreneur registration take place or where to register an individual entrepreneur?

State registration of individual entrepreneurs carried out by the tax service. Register an individual entrepreneur You can only at your territorial tax office, i.e. only in the branch to which your residential address belongs (permanent address). For example, you are registered in the Moscow region, but want to register an individual entrepreneur in Moscow, this will not work. You can also register an individual entrepreneur using temporary registration, but (important) only if there is no mark in your passport indicating permanent registration.

It should also be noted that business activities can be carried out throughout the Russian Federation, regardless of the place of registration of the individual entrepreneur.

Register an individual entrepreneur in Moscow It is possible only at the 46th tax office (Federal Tax Service No. 46) at the address: Pokhodny Proezd, building 3, building 2. .

If you are from another region, then you can find out the address of your tax office on the FIAS website.

All information related to individual entrepreneurs is contained in the Unified State Register individual entrepreneurs(USRIP). Some of the information is publicly available and anyone can request it.

Do I need a TIN to register an individual entrepreneur?

To register you as an individual entrepreneur, you must indicate your TIN in the Application for Individual Entrepreneur Registration. If you do not have one, then you must add an Application for TIN to the package of documents for registering an individual entrepreneur.

In this case, the “tax office” will first carry out the procedure for registering you and assign you a TIN, and then begin registering “your” individual entrepreneur. The registration period for individual entrepreneurs will increase by 5 days (the time required to assign you a TIN).

Selection of economic activity codes for individual entrepreneurs (OKVED for individual entrepreneurs). Step 1.

When filling out the Application for individual entrepreneur registration You will need to list the types economic activity that you will be doing. All types of economic activities are divided into categories and subcategories. They are contained in the All-Russian Classifier of Types of Economic Activities (Service for selecting OKVED codes with the ability to send to email). Each type of activity has its own specific code (XX.XX.XX). When filling out the Registration Application, you must indicate this code and its meaning.

It is advisable to select and indicate as many codes as possible, but no more than 20. In practice, for unknown reasons, for some reason problems arise with registration if more than 20 codes are indicated in the Application. After registration, you have the opportunity to add or exclude some codes, but to do this you must submit an Application for Amendments to the Unified State Register of Individual Entrepreneurs.

Types of economic activity have concepts: basic And additional. There can be only one main code and it is indicated first in the Application for Individual Entrepreneurship Registration. There can be any number of additional codes.

To select the OKVED codes that suit you, we suggest using the Collection of OKVED types for small and medium-sized businesses (you can also download it there), which is divided into the most popular areas of activity.

Important! There is a certain list of OKVED codes, which requires, when registering an individual entrepreneur, to also provide certificates of good conduct (no criminal record).

We fill out the Application for registration of individual entrepreneurs. Step 2.

Next, we need to fill out an Application for state registration an individual as an individual entrepreneur (IP). It is advisable to fill it out on a computer, but you can also fill it out manually. But you cannot add anything by hand on the finished printed Application.

You can download a completed sample Application for Individual Entrepreneur Registration and enter your data into it. After this, print and staple, and on the back of the last page stick a “piece of paper” with the inscription "Strapped and numbered ____ pages", indicate your full name and sign.

Attention! This sample Application for registration in form P21001 from 04/07/2013 will not be valid. From this date, new application forms will be introduced. For professional assistance in registering an LLC, I recommend contacting the Business Registration and Support Center.

Example “Paper on the back of the last sheet”

Do not forget sign the Application in places where “Applicant” is indicated. If you personally submit an Application to the tax office, you do not need to have your signature certified by a notary.

Application for transition to the simplified tax system for individual entrepreneurs. Step 3.

The majority of individual entrepreneurs choose from the tax regimes proposed by our state Simplified system (USN). The simplified tax system provides a lot of advantages. You can learn about taxation regimes on the page dedicated to the taxation system.

We dare to assume that you too will choose the “simplified” version. If you decide to use the Main Tax Regime (OST), then there is no need to fill out an Application for Switching to the simplified tax system, and you can skip this step.

Application for transition to simplified tax system can be submitted simultaneously with the submission of the Application for registration or within 5 days after receiving the Certificate of Registration of the Individual Entrepreneur.

The simplified system offers two options for calculating the single tax:

• 6% of income;
• 15% of income minus expenses.

The first option is suitable for individual entrepreneurs whose activities do not involve significant expenses, for example, the provision of any services. The second option is chosen by those who incur serious costs to extract future income (trade, production).

So, fill out the Application for transition to the simplified tax system. You can download a completed sample Application for Transfer to a Non-STS for Individual Entrepreneurs and replace the data highlighted in “red”.

In the column “Selected as an object of taxation,” put the number “1” if you choose the mode - 6% of income and the number “2” if - 15% of income minus expenses.

The application for transition to the simplified tax system must be printed and submitted in 3 copies, both sign. When submitting documents for registration of an individual entrepreneur, the Federal Tax Service employee is obliged to return one copy of the Application with a mark of acceptance. After registration, you should still receive an Information Letter confirming the acceptance of your Application to switch to the simplified tax system. Read about it below.

State duty (state duty) for registration of individual entrepreneurs. Step 4.

To register an individual entrepreneur, you must pay a state fee of 800 rubles..

You can pay the state fee in two ways:

• through a bank;
• through the terminal in the “tax office”.

Paying the state duty through the terminal is much easier and faster, but for this you will need to pay a commission of 50 rubles.

If you still decide to make a payment through a bank, then download the Receipt for payment of the state fee for registering an individual entrepreneur, enter your data into it and run to Sberbank (there is no commission there). The receipt is only suitable for Moscow.

The receipt must be attached to the set of completed documents.

Important point! If for any reason you are denied registration as an individual entrepreneur, then It is not possible to return the paid state fee or credit it for re-registration.

Registration of individual entrepreneurs with the tax office, submission of documents. Step 5.

All documents for individual entrepreneur registration prepared, printed, bound (where there is more than one sheet) and signed! Now you need to submit them to the tax office. Where exactly (for Moscow - Federal Tax Service No. 46) is written above. In the 46th “tax” office, registration of individual entrepreneurs takes place in hall No. 3. Our state is modern, and therefore the queue at the tax office is electronic, i.e. You need to take a ticket at the terminal and wait for your turn.

So, in your set of documents for individual entrepreneur registration must be:

• Application for state registration of individual entrepreneurs- 1 PC.;
• Copy of the passport(on one page: spread of the first page and the page with registration) - 1 pc.;
• Copy of TIN Certificate- 1 PC.;
• Application for transition to simplified tax system- 3 pcs.;
• Receipt for payment of state duty- 1 PC.

Important! Don't forget to take your passport and original TIN Certificate.

The Federal Tax Service inspector, after checking your set of documents, must issue you Receipt for receipt of documents. The receipt, in addition to the list of documents accepted from you, contains the date when you can pick up the completed documents. If you miss this date, the tax office will send them to you by mail.

If you also submitted an Application to switch to the simplified tax system, then the inspector must mark the second copy and return it to you.

We collect the completed documents. Step 6.

According to the law Individual entrepreneur registration period is 5 days. Documents must be collected on the appointed date and provided with a Receipt. As in the case of submitting documents, we take a receipt and wait for our turn (this is for Moscow).

The set of ready-made documents for individual entrepreneur registration includes:

• Certificate of registration of individual entrepreneur;
• Notification of registration with the Federal Tax Service;
• Extract from the Unified State Register of Individual Entrepreneurs.

That's it - you are an individual entrepreneur! There's just one more thing left to do...

What to do after registering an individual entrepreneur. Step 7

To complete the process individual entrepreneur registration you need to receive an Information Letter from the State Statistics Service, a Notice of Registration with the Pension Fund, make a stamp, open a current account, buy and register cash machine.

Information letter from State Statistics Service

At present, Rosstat (Territorial body of the Federal State Statistics Service for Moscow) does not provide Information Letters.

You can print the Notice yourself in the form approved Federal service State Statistics (Rosstat) 05/28/2012

Registration with the Pension Fund

When registering an individual entrepreneur, the tax office itself sends data about you to the Pension Fund. However, you still need to visit it in order to pick up the Notice of registration with the Pension Fund of Russia in which you will find your registration number. You need to have with you: a copy of the TIN, a copy of the passport, a copy of the Certificate of Registration, a copy of the extract from the Unified State Register of Individual Entrepreneurs, Insurance certificate compulsory pension insurance (green laminated card). You will also be given samples of receipts and the amount of contributions that will need to be transferred by the individual entrepreneur to the Pension Fund of the Russian Federation.

Make a stamp

An individual entrepreneur is not required to have his own seal. However, its presence is welcomed by both banks and business partners. A seal imprint on a contract looks more impressive than just a signature. The cost of making a seal varies from 300 to 700 rubles. To produce a seal, you are usually asked to provide: full name, city and OGRN.

Open a bank account

An individual entrepreneur is not required to open a bank account. He can easily conduct his business without him. Open a current account only if necessary, because the bank takes money for this service (from 1000 rubles) and, in addition, you will have to pay a commission to the bank monthly (about 1000 rubles).

To open a current account, you must provide the bank with following documents: Individual Entrepreneur Registration Certificate, TIN Certificate, Information Letter from State Statistics Service, passport.

Currently, there is no need to notify the Federal Tax Service about opening an account!!!

Cash machine

Whether or not an individual entrepreneur needs a cash register depends on his field of activity. Individual entrepreneurs can accept money from their clients in different ways: in cash, by transfer to a bank account. If your activity involves accepting money from clients in in cash, then you need to have a cash register. Only those individual entrepreneurs who provide clients with services listed in the “All-Russian Classifier of Services to the Population” (OKUN) can work without a cash register. In this case, instead of cash receipt The Strict Reporting Form (SRF) is used.

It is not enough to simply purchase a cash register; it must be registered with tax office(put on record).

Features of individual entrepreneur registration - be careful!

The individual entrepreneur registration process may well end refusal of state registration. You can get a refusal for various reasons: documents are not drawn up correctly, the applicant’s signatures are not included everywhere, or not all documents are provided (we are all human and we all make mistakes). As a result of the received refusal to register, you will lose not only the state fee paid, but also your precious time, which, ultimately, can disrupt certain plans (for example, signing an agreement with a client).

Also, when independently preparing documents for registration, special attention should be paid to indicating all the information that may later affect your work. For example, during registration you did not indicate any OKVED code that you may need in the subsequent conduct of business, or you did not immediately submit an application to switch to the simplified tax system upon registration. In both cases, you will be forced to spend some more time solving these problems.

And it's not full list possible troubles and financial losses that can be avoided if you immediately use the services of specialists. Specialized law firms register you as an individual entrepreneur in full compliance with the law and taking into account all the specifics.

For example, the Center for Business Registration and Support, which, by the way, is located next to the only tax office in Moscow that registers individual entrepreneurs, will register you as an individual entrepreneur in just 5 working days for only 3,000 rubles, payable upon delivery. Specialists of the Registration Center will prepare everything for you within half an hour, taking into account the specifics of your business Required documents and will accompany you to the tax office to submit documents. You also don't have to deal with payment issues. state duty for registration, specialists legal center will take on this task themselves. All you have to do is tell them the address where you will need to deliver the completed set of documents (by the way, printing is also included in the cost of the service) - and for free.

Registration as an individual entrepreneur is one of the ways to start your own business in accordance with the legislation of the Russian Federation.

There are a number of features for an individual entrepreneur that will be discussed in this article. At the same time, at the beginning of the year, some changes regarding the procedure for opening an individual entrepreneur in 2019 come into force.

Who should not open an IP?

First of all, the legislation of the Russian Federation (129-FZ of 2001) prohibits the creation of individual entrepreneurs by those people who already have one registered enterprise. In addition, partially or completely incompetent citizens, as well as minors, are not allowed to register. However, in the latter case there are caveats:

• If a minor is legally married, he can open an individual entrepreneur starting at the age of 16, since from that moment he is recognized as fully capable.
• From the age of 16 you can register if the teenager is working (subject to permission from the so-called legal representative).
• Finally, with the consent of both parents, certified by a notary, a minor can register from the age of 14.

In addition, it is impossible to register as an individual entrepreneur if you choose one of the following types of activity:

• Some types of transportation (air cargo and passenger), as well as the development of aviation technology.
• Space activities.
• Private security activities.
• Operations related to alcohol (both production and trade).
• Production and distribution of narcotic and psychotropic substances, as well as medicines.
• Industrial safety analysis services.
• Most of the types of activities that one way or another fall under the Labor Code of the Russian Federation are employment outside Russian Federation, management of pension and investment funds.
• Production and distribution of pyrotechnics.
• Activities related to military equipment and weapons.
• Sales of electricity.

Selection of OKVED codes

Came into force on January 1, 2017 new edition all-Russian classifier– (another name is OKVED 2017). Accordingly, when registering as an individual entrepreneur in 2019, it is necessary to apply this particular edition. At the same time, those entrepreneurs who simply change the type of activity must also indicate codes in accordance with the updated version.

It is necessary to indicate several OKVED codes so that they cover not only current activities, but also those that the entrepreneur plans to engage in in the future.

This will allow you to avoid possible refusal of registration, as well as additional problems in the functioning of the individual entrepreneur in the event of expansion of activities.

Total number of specified codes should not exceed 50: each of them must contain at least 4 characters– if the application contains codes with fewer characters, the tax office representative will refuse registration.

It is important to remember that in 2019, the rule remains that the percentage of revenue that an entrepreneur will receive from the main activity (only 1 code can correspond to it) must be at least 60% of the total income.

Choosing a tax system

Among the taxation systems available to individual entrepreneurs are:

• General taxation system() - Individual entrepreneurs pay 13% for themselves and their employees, 18% or 10% in some cases (if transactions were carried out that are legally subject to VAT). In addition, as an individual, an entrepreneur will be required to pay taxes on property - real estate, etc.
• Simplified taxation system(). With it, the individual entrepreneur pays 6% in the case of a tax base in the form of income and 15% in the case of a base equal to the difference between income and expenses. The simplified tax system replaces the payment of personal income tax regarding income from business activities and property tax individuals(however, according to No. 382-FZ, individual entrepreneurs are required to pay this type fee in respect of certain properties listed in this law). Also, the simplified tax system replaces VAT, in addition, which is paid when importing goods at customs points and when executing 2 types of contracts - simple partnership and trust management property.
• Patent tax system() – can be used by individual entrepreneurs with a staff of reporting period no more than 15 people. Annual income – up to 60 million rubles. You can buy a patent for a period of 2 to 12 months and during this period not pay taxes on your main activity. The patent exempts personal income tax payments from income from the performance of those types of activities to which the patent applies, from property tax for individuals. persons (same condition) and partially from VAT (except for types of activities for which a patent does not apply, situations of import of goods and operations listed in Article 174 of the Tax Code of the Russian Federation).
• Unified agricultural tax() - can only be used by those individual entrepreneurs that produce agricultural products. The conditions are similar to the simplified tax system; it eliminates the same types of fees.
• Single tax on imputed income() - applies to certain types of activities (which are listed in clause 2 of Article 346.26 of the Tax Code of the Russian Federation). In fact, it replaces the same taxes as the simplified tax system. At the same time, the company should have no more than 100 employees, the regime should be used in the territory where the individual entrepreneur operates, and the entrepreneur should not work under a simple partnership agreement and trust management of property.

It must be taken into account that if an application for the possibility of applying a special regime is not submitted during registration, the company will automatically be placed on common system taxation. The choice of system seriously depends on the type of activity, expected level of income, location of the organization, etc.

State duty for opening

The amount of the state fee for registration as an individual entrepreneur at the end of 2018 is 800 rubles. The receipt can be obtained on the website of the Federal Tax Service of the Russian Federation: there the receipt necessary for the entrepreneur is automatically generated, which is subsequently paid at the window or using a special machine at any Sberbank branch. From January 1, 2019, the state fee for opening is 0 rubles for electronic submission of documents.

In addition, recently it became possible to pay this amount via the Internet. In this case, the receipt must indicate the TIN in addition to the full name and registration address.

Application and filling it out

Possible reasons for refusal

Among the possible reasons for refusal of registration, six main groups can be distinguished:

• There are errors in filling out the application or the absence of some documents necessary for registration.
• Selecting a prohibited activity.
• Submission of documents to tax service not at the place where the entrepreneur is registered.
• Availability of registration as an individual entrepreneur without registration (according to the legislation of the Russian Federation it is impossible to have 2 valid certificates).
• A court decision to prohibit engaging in entrepreneurship (if the period established by it has not expired).
• Finally, if the previous registered individual entrepreneur was closed forcibly or less than 12 months ago.

In other cases, the tax office does not have the right to refuse registration of an entrepreneur.

Registration in funds

An individual entrepreneur who intends to operate alone, without employees, does not need registration with the Pension Fund of the Russian Federation and the Social Insurance Fund. If he plans to hire employees or enter into contracts with service providers, he needs to register with the FSS of Russia as a payer of contributions. Moreover, in the case of work with temporary performers, registration is required only if the contract provides for a clause on insurance against injury.

In addition, in the case of working with employees or performers, it is necessary to register with the Pension Fund. As a payer of compulsory medical insurance contributions, registration will be carried out without the direct participation of the entrepreneur. And on your own pension insurance The individual entrepreneur will also be registered automatically.

In 2019, fixed payments for individual entrepreneurs are in no way tied to the minimum wage. They are determined in accordance with Federal Law No. 335.

They will need to be paid in any case, even if the individual entrepreneur does not carry out any activities.

The minimum wage from May 1, 2018 is 11,163 rubles. The tariff in the Pension Fund is 26%, the contribution to the Federal Compulsory Medical Insurance Fund is 5.1%, in the Pension Fund it is 1% for income over 300,000 rubles.

• Contributions to the Pension Fund - 29,354 rubles. until December 31, 2019.
• Contributions to the FFOMS - 6884 rubles. until December 31, 2019.
• For pension insurance with income exceeding 300,000 rubles - 1%, but not more than 234,832 rubles. until 07/01/2020.

Stamp, current account, cash register

An entrepreneur is not required to have. Accordingly, this is an individual decision for each person. Most often, the company’s image when working with counterparties (especially if they are legal entities) depends on its presence or absence. It is advisable to place the full name, region in which the individual entrepreneur operates, name, TIN number, etc. on the seal. In addition, you can add a logo there (if available).

It is most necessary for those entrepreneurs who work remotely (for example, when opening an online store), since payment will be accepted by bank transfer.

If an individual entrepreneur uses UTII or a patent, the presence of a cash register is optional. However, they do not get rid of the need to provide a document confirming the purchase - sales receipt or a receipt. If an individual entrepreneur provides services to the public, he also has the right not to have a cash register, but in this case he must issue. For the Unified Agricultural Tax, the simplified tax system and the general tax regime, an individual entrepreneur must have a cash register.

How much does it cost to register an individual entrepreneur?

An entrepreneur will incur the following costs upon registration:

• Payment of state duty – 800 rubles. From January 1, 2019 - 0 rubles for electronic submission of documents.
• The cost of making a seal ranges from 400 to 800 rubles.
• Payment for notary services – from 1000 to 5000 rubles.
• Additional services of companies during the registration process - up to 3,000 rubles.

Thus, the minimum costs when opening at independent actions without making a seal will be 800 rubles, and the maximum using additional services will amount to about 10,000 rubles.

In this case, the individual entrepreneur will be forced to pay a certain amount of money for the services of the bank in which the current account will be opened. It is best to choose those banks that share offers for LLCs and individual entrepreneurs, since the former are very unprofitable for individual entrepreneurs.

Registration through government services

Can be done. An important advantage is the minimum waiting time in line when submitting an application - it is 15 minutes. In this case, the registration application itself must be completed within 20 minutes.

The term for providing the service for registering an individual entrepreneur through the portal is longer than in the case of personal submission to the tax authority. It is 5 working days.

Both citizens of the Russian Federation and Foreign citizens and stateless persons. To do this you need to register with personal account and fill out the relevant documents. However, they can be submitted as in electronic format, and in person, by mail, through the MFC or a legal representative.

Advantages and disadvantages of individual entrepreneurs

Just like other legal forms, an individual entrepreneur has a number of pros and cons. Thus, one of the main disadvantages can be considered that in in this case a businessman is liable for his obligations with all his property. In addition, for individual entrepreneurs, as discussed above, there are a number of activities that cannot be engaged in.

Finally, the amount for an individual entrepreneur does not depend on whether the this moment some activity or not.

Among the advantages of IP are:

• Simplified procedure for registration (including due to the absence of the need to create constituent documents).
• No need to submit certain types of reporting (for example, accounting).
• More low level fines (in particular administrative ones).
• Possibility of using a simplified taxation system.
• You do not need to have a legal address.
• You can make decisions without creating a protocol.
• Profit from business immediately becomes the property of the businessman.
• Individual entrepreneurs are not required to conduct cash transactions according to established rules.
• No need to form authorized capital during registration, etc.

Thus, this article revealed the main nuances of registering as an individual entrepreneur that must be observed. This is a fairly simple process, which, however, requires attention to the changes that are made annually.

Every extraordinary person, endowed with the ability to make money in a different way than the majority of officially employed people, is mercilessly pressed by society. This is all because “this is not the way we do things,” “everyone works, so should you,” “you will be left without a pension, you are guaranteed a hungry old age,” etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. In this case, the work experience will begin from the date of registration, and social guarantees for a comfortable old age are provided. Ideal option for freelancers.

Opening an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity provides new business opportunities and allows you to additionally attract third-party capital from investors. There are many advantages, and for each type of activity, for each individual entrepreneur they are different.

We present to you step by step instructions to open an individual entrepreneur from scratch.

Package of documents for opening an individual entrepreneur

By the way, about types of activities. The OKVED classifier contains a complete list of them, and before writing an application you will need to familiarize yourself with it and select several types “for yourself.” It’s better to choose several, with perspective for the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state fee. The very first OKVED code you choose must correspond to the main type of activity, the rest must be additional or related. If in doubt, you can consult a specialist.

The correct choice of OKVED is not a simple formality: there are a number of types of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.

The application is filled out using form P21001 (can be obtained from the tax office or downloaded on the Internet). Your personal data and pre-selected data are entered there OKVED codes. If you submit the application yourself (not by mail or through a proxy), then the signature does not have to be certified by a notary, although in order to avoid errors when filling out (and there can be many of them, despite the apparent simplicity of the document), it is still recommended to contact this specialist . It will cost several hundred rubles: quite acceptable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.

The state fee for opening an individual entrepreneur is now 800 rubles. This payment can be done at any bank branch, the main thing is not to lose the receipt. So, what does the package of documents submitted to the tax office include:

• Application for registration of individual entrepreneurs;
• Copies of all passport pages (including blank ones);
• Copy of TIN (if any);
• A receipt for payment of a contribution to the treasury, that is, state duty.

If you do not have a TIN, then at the same time you can submit an application for registration, although usually this document is done when the registration of an individual entrepreneur is already underway (within 5 days after submitting the corresponding application), or even after the completion of registration. This point can be clarified with a tax inspector.

Application for registration of individual entrepreneur

Please note: you need to submit documents to the Federal Tax Service according to your registration address, that is, taking into account the territorial affiliation of the tax office. Otherwise, your application will be rejected and you will waste time.

So, the reasons for refusal to register an individual entrepreneur:

• The wrong body of the Federal Tax Service was chosen;
• Documents are drawn up incorrectly;
• Not the entire package of documents is presented;
• From the day you were declared bankrupt (according to the previous type economic activity) one year has not yet passed;
• The ban imposed on your business activities by the court remains in force.

In addition, for a person who has not reached the age of majority, there must be a conclusion from the court or guardianship authorities, indicating that he has reached a state of full legal capacity. Marriage by a person under 18 years of age is also considered a condition for the possibility of opening an individual entrepreneur.

In all other cases, subject to consultation with a notary regarding filling out an application for registration of an individual entrepreneur, you are guaranteed a positive answer. The deadline for registering an individual entrepreneur with the tax office is five working days. You will receive two documents: OGRNIP and Unified State Register of Individual Entrepreneurs plus TIN, if a corresponding application has been submitted. They can be delivered to you either personally or by post to your place of residence. It's better, of course, to take it securities on one's own.

Registration of individual entrepreneurs with the tax office

Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (“simplified system”), but please note that since 2013 it has been called the patent tax system. If you plan to work closely with companies that take VAT into account in their prices, then you are better off choosing the OSN (main system). Then the income tax will not be 6%, as in the case of the simplified tax system, but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan to hire more than 15 employees, OSN cannot be avoided. UTII (“imputation”) is now rarely used; this issue is resolved by the municipal authorities.

If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax of 5-15% rather than 6%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult with an economist.

When choosing a tax system other than the OSN, which is applied by default, you will need to write a corresponding application, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business activity.

Registration of individual entrepreneurs in the Pension Fund of Russia and the Social Insurance Fund

After receiving the relevant documents, you will need to contact Pension Fund. The tax office will inform you about the “birth” of a new entrepreneur immediately, but you will need to come to clarify the amount of mandatory monthly insurance contributions, which will ensure your retirement future. To obtain the necessary details you will need copies of the following documents:

• OGRN;
• EGRIP;
• SNILS;
• Passport.

If you hire employees (become an official employer), then an employment contract is additionally provided to the Pension Fund, employment history and SNILS (payer certificate), and in addition, you will also have to register with the Social Insurance Fund. You can register with the Social Insurance Fund ( social insurance) and in the event that you personally need vacation, maternity leave or sick leave. In a word, registration with the Social Insurance Fund provides additional social guarantees. Contributions to both the Pension Fund and the Social Insurance Fund can be paid either every month, or you can immediately pay the amount for the whole year. Our staff will help you calculate it. The total payment is usually just over 1000 rubles.

Do I need a current account for an individual entrepreneur?

Additionally, you will have to register with Rosstat. This will also take a maximum of a few days, and at the end of the procedure you will receive a statement that you will need to present to the bank when opening a current account (s/c) for an individual entrepreneur. R/s is not prerequisite registration of individual entrepreneurs, however, if you plan to receive significant amounts from counterparties under one agreement, the law obliges you to complete this formality. Yes, and it will be more convenient for you. After opening the account, you will be connected to the client-bank service for convenient making payments (and accepting them) by bank transfer.

How much does it cost to open a sole proprietorship?

If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2,000 rubles, including state fees and overhead costs (notary, photocopies, etc.). If you open a bank account, add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.

If you contact an office that will do everything for you, then opening an individual entrepreneur will cost you 5000-7000 rubles.

It is done

After all the formalities have been settled, you can safely begin to exercise your rights as an individual entrepreneur, without forgetting, however, about your responsibilities. Tax reporting if you choose the simplified tax system, it is quite possible to maintain it yourself, the same applies to UTII, but to work on the main system, entrepreneurs usually hire an accountant. Depending on the chosen system, the duration of the reporting period can be different: once a month, once a quarter or once a year.

Video about step-by-step registration as an individual entrepreneur:

Liya Kanarskaya

Anyone can open an individual entrepreneur and start their own business in 2019. How to independently register and obtain the status of an individual entrepreneur - read the most detailed guide from TexTerra.

Methods for registering individual entrepreneurs

The right to conduct business activities is registered with the tax office. You can choose any of the methods:

1. Visit the tax office in person. Registration of an individual entrepreneur in any case is carried out by registration. If you live in Moscow, but are registered in Kazan, then the documents will have to be submitted at the place of registration - in Kazan!
2. Contact the MFC - multifunctional center.
3. Register a turnkey individual entrepreneur with the help of specialists. For a certain amount of money, registrars will save you the hassle.
4. Transfer authority to a third party. You can issue a power of attorney to register an individual entrepreneur if a personal application is not suitable for you.
5. Remote registration of individual entrepreneurs:
   • through the website of the Federal Tax Service of Russia;
   • sending documents by mail.

Let's consider each of the possible options.

Personal application

Personal contact with the tax authority assumes that you:

1. Come to the inspection office at your place of registration.
2. With the help of employees, fill out an application using a special template, sign it, leave a copy of your passport and a printed receipt for payment of the state duty.
3. Within three working days after receiving the documents, the registration authority enters the data into the Unified State Register of Individual Entrepreneurs (USRIP).

Finding your tax office

To understand where exactly you need to submit documents, go to the website of the Federal Tax Service of Russia and select the “Contacts and Appeals” section.

Go to “Addresses and payment details of your inspection”. Click on the three dots to find your nearest tax office.

Fill out the required fields to obtain information.

Click "OK" and get the code and name tax organization, where you should contact at your residential address. So, for example, Interdistrict Inspectorate of the Federal Tax Service No. 1 is for applications from residents of the Sovetsky district of Ufa, and Inspectorate of the Federal Tax Service No. 40 is for residents of the Zelenaya Roshcha microdistrict.

Each district is assigned to a specific Federal Tax Service

When we have found our tax office, we prepare the documents and go to write an application.

If you you cannot visit the tax office to submit documents in person, Then:

• Entrust this important matter to your representative using a notarized power of attorney.
• Or send the documents by mail, again having them notarized.

To send documents by mail, first print and fill out the application, notarize your own signature on the application and a copy of your passport with a notary.

Then attach a receipt for payment of the state duty and send it by registered mail to the registration authority.

When registering an individual entrepreneur with the help of a representative, attach a notarized power of attorney to all documents.

In the case of a proxy or sending documentation via mail, all copies are certified by a notary. What does this threaten us with? Additional costs.

Features of individual entrepreneur registration in the MFC

• Remember that the MFC is an intermediary between the applicant and the tax office. You submit documents, which will then be transferred to the registration inspection. It will take longer: up to seven business days instead of three.
• Unlike employees of the Federal Tax Service, employees of the MFC may not point out errors when filling out the application. But the work schedule is more convenient: from 8 to 20 hours on weekdays, and on Saturdays until lunch.
• Do you have a qualified electronic signature or have you pre-registered on the gosuslugi.ru website? You can choose the day and time to go to the MFC yourself.
• In the receipt for payment of the state duty, you need to indicate the MFC in the details, and not the tax office.

Important: Form P21001 can only be submitted to the center in person or through an authorized representative. If you send by mail, immediately indicate the tax office address on the envelope. There is no need to send to the MFC address.

The next section is for those who do not want to delve into the independent process of registering an individual entrepreneur and are ready to fork out the cash just to avoid running around with paperwork and worrying their heads.

Turnkey registration: choosing the right registrar

How to choose a company to register an individual entrepreneur:

• Be interested not only total amount costs - specify what specific services you will receive.
• Compare prices for individual entrepreneur registration in the same company.

• Don't chase an attractive price.

Another example: services from a notary are cheaper, but the price for registration is higher. Although, in comparison with the previous advertisement, you will overpay only 100 rubles.

What else will help you make your choice:

• Request information about the qualifications of the company's employees.
• Try to find reviews on the Internet.
• Check deadlines.

You can pay immediately on the website.

Or ask the inspection office for the necessary details in person.

How to register an individual entrepreneur online

Sending documents electronically will be the best choice in the following cases:

1. You do not have the opportunity to appear in person at the tax office.
2. Can't find a representative.
3. Do you want to save on notary services?
4. You do not live at the place of registration.

Features of preparing documents for electronic registration of individual entrepreneurs

Scanning of sample documents is carried out taking into account the following requirements:

• image format: BW;
• resolution: 300 x 300 dpi;
• color depth: 1 bit;
• finished file format: .tif; .tiff.

Since all documents to be sent must have a .tiff extension, use a special online converter.

Scans or photographs of all pages of the passport must be collected into one multi-page file (all in the same .tiff format). IrfanView, Scannito for Windows or XnView MP, ACDSee for Mac are suitable for this.

How to do this using IfranView as an example:

• Select "Service".
• Then “Multipage images” - “To create the multipage TIFF file”.
• Next, click “Add image” to add all pages of your passport.
• And be sure to select Preservation parameters to compress and get a smaller output file.

Important: the tax service limits sending a document to 5,120 kilobytes. If you send a larger file, the server will throw an error - you will have to redo it!

We confirm your identity and fill out the application electronically

To register an individual entrepreneur online, you will need to submit an application electronically. To do this, the first thing we do is go to the State Services portal and register. After you have entered all the data, look where to confirm your identity.

You can confirm your identity at any MFC in your city. Look on the map for the nearest address, take your passport. After this, a second button will appear on the State Services portal, which we will need to send documents to the tax office.

Install the program to prepare documents for sending. To do this, there is a section “Submission of electronic documents for state registration”, in it you need to click on “Program for preparing a package of electronic documents for state registration”.

Install the program and fill out the application, saving the file again in .tiff format. To do this, send the file “Print”, then do it as shown in the picture.

Electronic submission of documents is not possible without electronic signature, which also increases costs. Read more about how to get it and how much it will cost.

Electronic signature – what is it and how to use it

An electronic signature (EDS) is an attribute of an electronic document that allows you to establish authorship.

An electronic signature helps ensure that after a document is signed by a specific person, no one will “unnoticeably” change this document.
The digital signature will check the reliability of the sender of documents in electronic form and the safety of their contents, and indicate the date of publication.

There are several types of digital signature:

• for bidding;
• for work;
• to send documents;
• for concluding contracts;
• for property transactions.

You need an electronic signature for individuals. Prices for it in different companies vary from 1,400 to 2,500 rubles. For example, at SKB Kontur it will cost 1,400 rubles.

How to save money when purchasing an electronic signature

When registering an electronic signature at the office of the selected company, ask for a tariff only for registering an enterprise or individual entrepreneur! This tariff for 3 months will cost you about 500 rubles.

You will receive an electronic signature very quickly - literally in 30 minutes, maximum in an hour.

Are you wondering what the digital signature will look like? These are several keys in a folder on your flash drive plus a digital signature certificate.

How to sign documents using digital signature

To sign registration documents, install the CryptoPro CSP program and Microsoft certificates. Usually you receive this package when ordering an electronic signature, but it is better to check with the place of purchase.

First, correctly install the electronic signature certificate from the flash drive into the computer registry.

Launch “CryptoPro” – “Service”. Select “Copy” – “Browse” – the name of your flash drive with the certificate. Click “Next” – “Finish”. In the window that appears, select “Registry” and set a password.

Now select “Install certificate”.

We find the certificate file on the flash drive (it should be in the root directory), click next and see the certificate data.

Open the program for filling out documents again and click on the envelope with the signature “Generate package” on top. A window will open where you need to fill in the code tax authority and information about the applicants (if there are empty fields). How to recognize it was discussed above.

To add a new document, click on the arrow and select its type from the list. After this, specify the path to the file.

Add all our electronic papers: application for registration, passport, application for the simplified tax system, document confirming payment of the duty. To sign each of them, click on the “Select digital signature” icon, where your certificate will appear. Click “Apply”.

Then it’s simple: each document must be signed. On the left, click on the arrow next to the document, select it and click on the “Sign” icon. And so 4 times. The name of your certificate will appear in the right column.

When everything is ready, click “Generate” in the upper left corner. The program automatically saves the zip archive to the location you specify. Don't change the name.

The package is ready - then we go to State Services.

We send documents for remote registration of individual entrepreneurs

On the page that opens, download our archive and send the documents. If everything is fine, you will receive an email notification from the State Services portal, and a day later you will receive a receipt from the tax office about the documents received.

How to choose OKVED (types of activity)

OKVED codes are statistical information. They are needed to inform government agencies– what exactly the new business entity plans to do. Each direction has its own activity code according to OKVED.

Indicate your codes in the application for individual entrepreneur registration. Since 2017, you can select them from OKVED-2 (other names - OKVED-2014, OK 029-2014 (NACE rev. 2)). Please keep in mind: registrations using OKVED-1 codes are no longer valid as of January 1, 2017!

Important: if you write the codes of the wrong classifier in your application, you will be denied registration, so be careful!

OKVED sections

• Section A. Agriculture, forestry, hunting, fishing and fish farming.
• Section B. Mining.
• Section C. Manufacturing industries.
• Section D. Providing electricity, gas and steam; air conditioning.
• Section E. Water supply; water disposal, organization of waste collection and disposal, pollution elimination activities.
• Section F. Construction.
• Section G. Wholesale and retail trade; auto repair Vehicle and motorcycles.
• Section H. Transportation and storage.
• Section I. Activities of hotels and enterprises Catering.
• Section J. Information and Communication Activities.
• Section K. Financial and insurance activities.
• Section L. Transaction Activities real estate.
• Section M. Professional, scientific and technical activities.
• Section N. Administrative activities and related additional services.
• Section O Public administration and ensuring military security; social Security.
• Section P. Education.
• Section Q. Health and Human Services Activities.
• Section R. Activities in the field of culture, sports, leisure and entertainment.
• Section S. Provision of other types of services.
• Section T. Activities of Households as Employers; undifferentiated activities of private households in the production of goods and provision of services for their own consumption.
• Section U. Activities of extraterritorial organizations and bodies.

Letter names of sections are not used in the formation of OKVED codes. The code is classified within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - group;

**.**.*- subgroup;

**.**.** - view.

How to enter the OKVED code in an application for registration of an individual entrepreneur

Detailed details of the code (up to six digits inclusive) are not required to be indicated in the application. It is enough to enter the OKVED code up to 4 digits, that is, only up to the type of activity group.

If you specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types automatically fall into it, so they do not have to be specified separately or supplemented later.

For example, group 01.13 “Growing vegetables, melons, root and tuber crops, mushrooms and truffles” includes:

• 01.13.1: Growing vegetables.
• 01.13.2: Growing melons.
• 01.13.3: Growing table root and tuber crops with a high content of starch or inulin.
• 01.13.4: Growing vegetable seeds, with the exception of sugar beet seeds.
• 01.13.5: Growing sugar beets and sugar beet seeds.
• 01.13.6: Growing mushrooms and truffles.
• 01.13.9: Growing vegetables not included in other groups.

If you indicated the OKVED code 01.13, then, for example, growing vegetables and growing mushrooms and truffles are included in this group, so it is not necessary to indicate them separately as 01.13.1 and 01.13.6, it is enough to limit yourself to the code 01.13.

Collections of OKVED codes by type of business

Here you can quickly select the OKVED you need by type of activity.

OKVED codes for retail outside stores, including online.

47.91.1 Retail trade by mail.

47.91.2 Retail trade carried out directly using the information and communication network Internet.

47.91.3 Retail trade through online auctions.

47.91.4 Retail trade carried out directly through television, radio, telephone.

OKVED codes for general construction works.

41.10 Development of construction projects.

41.20 Construction of residential and non-residential buildings.

43.11 Dismantling and demolition of buildings.

43.12 Preparation of the construction site.

43.12.1 Clearing the construction site.

43.12.2 Carrying out drainage work on agricultural lands, forest lands, as well as on construction sites.

43.12.3 Excavation work.

43.21 Electrical installation work.

43.22 Carrying out sanitary work, installation of heating systems and air conditioning systems.

43.29 Production of other construction and installation works.

43.91 Production of roofing works.

43.99 Other specialized construction works, not included in other groups.

43.99.1 Waterproofing works.

43.99.2 Work on installation of scaffolding and scaffolding.

43.99.3 Piling work and foundation construction work.

43.99.4 Concrete and reinforced concrete works.

43.99.5 Work on installation of steel building structures.

43.99.6 Stone and brick works.

43.99.7 Work on assembly and installation of prefabricated structures.

43.99.9 Specialized construction work, not included in other groups.

OKVED codes for real estate transactions.

68.10 Purchase and sale of own real estate.

68.10.1 Preparation for the sale of your own real estate.

10/68/11 Preparation for the sale of your own residential real estate.

68.10.12 Preparation for the sale of one’s own non-residential real estate.

68.10.21 Purchase and sale of own residential real estate.

68.10.22 Purchase and sale of own non-residential buildings and premises.

68.10.23 Purchase and sale of land.

68.20 Rent and management of own or leased real estate.

68.20.1 Rent and management of own or leased residential real estate.

68.20.2 Rent and management of own or leased non-residential real estate.

68.31 Activities of real estate agencies for a fee or on a contract basis.

68.31.1 Provision of intermediary services in the purchase and sale of real estate for a fee or on a contractual basis.

68.31.11 Provision of intermediary services in the purchase and sale of residential real estate for a fee or on a contractual basis.

68.31.12 Provision of intermediary services in the purchase and sale of non-residential real estate for a fee or on a contractual basis.

68.31.2 Providing intermediary services for the rental of real estate for a fee or on a contractual basis.

68.31.21 Provision of intermediary services for the rental of residential real estate for a fee or on a contractual basis.

68.31.22 Provision of intermediary services for the rental of non-residential real estate for a fee or on a contractual basis.

68.31.3 Providing consulting services in the purchase and sale of real estate for a fee or on a contractual basis.

68.31.31 Provision of consulting services in the purchase and sale of residential real estate for a fee or on a contractual basis.

68.31.32 Providing consulting services for the purchase and sale of non-residential real estate for a fee or on a contractual basis.

68.31.4 Providing consulting services on the rental of real estate for a fee or on a contractual basis.

68.31.41 Provision of consulting services on the rental of residential real estate for a fee or on a contractual basis.

68.31.42 Provision of consulting services on the rental of non-residential real estate for a fee or on a contractual basis.

68.31.5 Providing intermediary services in the assessment of real estate for a fee or on a contractual basis.

68.31.51 Provision of intermediary services in the assessment of residential real estate for a fee or on a contractual basis.

68.31.52 Provision of intermediary services in the assessment of non-residential real estate for a fee or on a contractual basis.

68.32 Management of real estate for a fee or on a contractual basis.

68.32.1 Operational control housing stock for a fee or on a contractual basis.

68.32.2 Management of the operation of non-residential assets for a fee or on a contractual basis.

68.32.3: Activities related to technical inventory real estate.

OKVED codes for wholesale trade in building materials.

46.13 Activities of agents wholesale trade timber and building materials.

46.13.1 Activities of agents in the wholesale trade of timber.

46.13.2 Activities of agents in the wholesale trade of construction materials.

46.73 Wholesale trade in timber, building materials and sanitary equipment.

46.73.1 Wholesale trade in wood raw materials and unprocessed timber.

46.73.2 Wholesale trade in lumber.

46.73.3 Wholesale trade of sanitary equipment.

46.73.4 Wholesale trade in paints and varnishes.

46.73.5 Wholesale trade in sheet glass.

46.73.6 Wholesale trade of other construction materials and products.

46.73.7 Wholesale trade in wallpaper.

46.73.8 Wholesale trade in floor coverings (except carpets).

OKVED codes for transport services (taxi, cargo transportation, courier delivery).

49.32 Taxi activities.

49.41.1 Transportation of goods by specialized vehicles.

49.41.2 Transportation of goods by non-specialized vehicles.

49.41.3 Rental of freight vehicles with a driver.

52.21 Support activities related to land transport.

52.21.1 Auxiliary activities related to railway transport.

52.21.2 Support activities related to road transport.

52.24 Transport handling of goods.

52.24.1 Transport handling of containers.

52.24.2 Transport handling of other cargo.

52.29 Other auxiliary activities related to transportation.

53.20.3 Courier activities.

53.20.31 Courier delivery activities various types transport.

53.20.32 Activities for home delivery of food.

53.20.39 Other courier activities.

OKVED codes for retail trade in building materials, equipment, and plumbing fixtures.

47.52 Retail trade in hardware, paints and varnishes and glass in specialized stores.

47.52.1 Retail sale of hardware in specialized stores.

47.52.2 Retail sale of paints and varnishes in specialized stores.

47.52.3 Retail trade in glass in specialized stores.

47.52.4 Retail trade in materials and equipment for making handicrafts in specialized stores.

47.52.5 Retail sale of sanitary equipment in specialized stores.

47.52.6 Retail sale of gardening equipment and tools in specialized stores.

47.52.7 Retail trade in construction materials, not included in other groups, in specialized stores.

47.52.71 Retail trade in lumber in specialized stores.

47.52.72 Retail trade in bricks in specialized stores.

47.52.73 Retail trade of metal and non-metallic structures in specialized stores.

47.52.74 Retail trade in prefabricated wooden buildings in specialized stores.

47.52.79 Retail trade of other building materials, not included in other groups, in specialized stores.

OKVED codes for consulting, legal and accounting services.

66.19 Other auxiliary activities in the field of financial services, except insurance and pension provision.

69.10 Activities in the field of law.

69.20 Activities for the provision of services in the field accounting, financial audit, tax consulting.

69.20.1 Financial audit activities.

69.20.2 Activities for the provision of services in the field of accounting.

69.20.3 Activities in the field of tax consulting.

70.22 Consulting on matters commercial activities and management.

73.20 Research of market conditions and study of public opinion.

73.20.1 Market research.

73.20.2 Activities for studying public opinion.

74.90 Other professional, scientific and technical activities, not included in other categories.

OKVED codes for trade in motor vehicles and motorcycles, their maintenance and repair.

45.11 Trade in passenger cars and trucks low load capacity.

45.11.1 Wholesale trade of cars and light vehicles.

45.11.2 Retail sale of cars and light vehicles in specialized stores.

45.11.3 Retail trade in passenger cars and light vehicles, other.

45.11.31 Retail trade in cars and light vehicles via the Internet information and communication network.

45.11.39 Retail trade in cars and light motor vehicles, other, not included in other groups.

45.11.4 Wholesale trade in cars and light vehicles for a fee or on a contract basis.

45.11.41 Wholesale trade in cars and light vehicles through the Internet information and communication network for a fee or on a contractual basis.

45.11.49 Wholesale trade of cars and light vehicles for a fee or on a contract basis, other.

45.19 Trade in other motor vehicles.

45.19.1 Wholesale trade of other motor vehicles, except passenger ones.

45.19.2 Retail sale of other motor vehicles, except passenger vehicles, in specialized stores.

45.19.3 Retail trade of other motor vehicles, except passenger vehicles, other.

45.19.31 Retail trade of other motor vehicles, except passenger ones, through the information and communication network Internet.

45.19.39 Retail trade of other motor vehicles, except passenger vehicles, other, not included in other groups.

45.19.4 Wholesale trade of other motor vehicles, except passenger vehicles, for a fee or on a contract basis.

45.19.41 Wholesale trade of other motor vehicles, except passenger vehicles, through the Internet information and communication network for a fee or on a contractual basis.

45.19.49 Wholesale trade of other motor vehicles, except passenger ones, for a fee or on a contractual basis, other.

45.20 Maintenance and vehicle repairs.

45.20.1 Maintenance and repair of passenger cars and light commercial vehicles.

45.20.2 Maintenance and repair of other vehicles.

45.20.3 Vehicle washing, polishing and similar services.

45.31 Wholesale trade of automobile parts, assemblies and accessories.

45.31.1 Wholesale trade of automobile parts, assemblies and accessories, except for the activities of agents.

45.31.2 Activities of agents in the wholesale trade of automobile parts, assemblies and accessories.

45.32 Retail trade of automobile parts, assemblies and accessories.

45.40 Trade in motorcycles, their parts, assemblies and accessories; motorcycle maintenance and repair.

45.40.1 Wholesale trade in motorcycles, their parts, assemblies and accessories.

45.40.2 Retail trade in motorcycles, their parts, components and accessories in specialized stores.

45.40.3 Retail trade in motorcycles, their parts, assemblies and accessories, other.

45.40.4 Activities of agents in the wholesale trade of motorcycles, their parts, assemblies and accessories.

45.40.5 Maintenance and repair of motorcycles.

OKVED codes for retail trade of alcoholic and other beverages.

47.25 Retail trade in drinks in specialized stores.

47.25.1 Retail sale of alcoholic beverages, including beer, in specialized stores.

47.25.11 Retail sale of alcoholic beverages, except beer, in specialized stores.

47.25.2 Retail sale of non-alcoholic drinks in specialized stores.

47.25.12 Retail sale of beer in specialized stores.

OKVED codes for other retail trade in specialized stores: computers, furniture, watches, jewelry and others (except clothing and shoes).

47.41 Retail sale of computers, peripheral devices and software in specialized stores.

47.41.1 Retail sale of computers in specialized stores.

47.41.2 Retail sale of software in specialized stores.

47.41.3 Retail sale of peripheral devices in specialized stores.

47.41.4 Retail trade office machines and equipment in specialized stores.

47.42 Retail trade in telecommunications equipment, including retail trade mobile phones, in specialized stores.

47.77.1 Retail sale of watches in specialized stores.

47.77.2 Retail trade in jewelry in specialized stores.

OKVED codes for retail trade in clothing.

47.71 Retail trade in clothing in specialized stores.

47.71.1 Retail trade in men's, women's and children's clothing in specialized stores.

47.71.2 Retail sale of underwear in specialized stores.

47.71.3 Retail sale of fur products in specialized stores.

47.71.4 Retail trade in leather clothing in specialized stores.

47.71.5 Retail trade in sportswear in specialized stores.

47.71.6 Retail trade of hosiery in specialized stores.

47.71.7 Retail sale of hats in specialized stores.

47.71.8 Retail sale of clothing accessories (gloves, ties, scarves, belts, suspenders, etc.) in specialized stores.

47.19 Other retail trade in non-specialized stores.

OKVED codes for retail trade in food products in specialized stores.

47.21 Retail trade of fruits and vegetables in specialized stores.

47.21.1 Retail sale of fresh fruits, vegetables, potatoes and nuts in specialized stores.

47.21.2 Retail sale of canned fruits and vegetables and nuts in specialized stores.

47.22 Retail trade in meat and meat products in specialized stores.

47.22.1 Retail trade in meat and poultry, including offal in specialized stores.

47.22.2 Retail sale of meat and poultry products in specialized stores.

47.22.3 Retail sale of canned meat and poultry in specialized stores.

47.23 Retail trade in fish, crustaceans and molluscs in specialized stores.

47.23.1 Retail trade in fish and seafood in specialized stores.

47.23.2 Retail sale of canned fish and seafood in specialized stores.

47.24 Retail trade in bread and bakery products and confectionery products in specialized stores.

47.24.1 Retail sale of bread and bakery products in specialized stores.

47.24.2 Retail sale of confectionery products in specialized stores.

47.24.21 Retail sale of flour confectionery products in specialized stores.

47.24.22 Retail trade in confectionery products, including chocolate, in specialized stores.

47.24.3 Retail sale of ice cream and frozen desserts in specialized stores.

47.29 Retail trade of other food products in specialized stores.

47.29.1 Retail trade in dairy products and eggs in specialized stores.

47.29.11 Retail trade in dairy products in specialized stores.

47.29.12 Retail sale of eggs in specialized stores.

47.29.2 Retail sale of edible oils and fats in specialized stores.

47.29.21 Retail trade of animal oils and fats in specialized stores.

47.29.22 Retail trade of vegetable oils in specialized stores.

47.29.3 Retail trade of other food products in specialized stores.

47.29.31 Retail sale of flour and pasta in specialized stores.

47.29.32 Retail sale of cereals in specialized stores.

47.29.33 Retail sale of sugar in specialized stores.

47.29.34 Retail sale of salt in specialized stores.

47.29.35 Retail trade in tea, coffee, cocoa in specialized stores.

47.29.36 Retail trade in homogenized food products, baby food and diet food in specialized stores.

47.29.39 Retail trade of other food products in specialized stores, not included in other groups.

OKVED codes for retail trade in food products in non-specialized stores.

47.11 Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores.

47.11.1 Retail sale of frozen foods in non-specialized stores.

47.11.2 Retail sale of non-frozen products, including drinks and tobacco products, in non-specialized stores.

47.11.3 Activities in retail trade of a large assortment of goods with a predominance of food products in non-specialized stores.

47.19 Other retail trade in non-specialized stores.

47.19.1 Retail trade of a large assortment of goods with a predominance of non-food products in non-specialized stores.

47.19.2 Activities of department stores selling general merchandise.

OKVED codes for retail trade in household electrical goods, audio and video equipment, and storage media.

47.54 Retail trade of household electrical goods in specialized stores.

47.43 Retail trade of audio and video equipment in specialized stores.

47.63 Retail sale of music and video recordings in specialized stores.

47.63.1 Retail sale of music records, audio tapes, CDs and cassettes in specialized stores.

47.63.2 Retail sale of tapes and discs without recordings in specialized stores.

OKVED codes for retail trade of furniture and household goods.

47.59 Retail trade of furniture, lighting fixtures and other household products in specialized stores.

47.59.1 Retail sale of furniture in specialized stores.

47.59.2 Retail trade in various household utensils, cutlery, dishes, glass and ceramics, including porcelain and earthenware in specialized stores.

47.59.3 Retail sale of lighting fixtures in specialized stores.

47.59.4 Retail sale of wood, cork and wicker products in specialized stores.

47.59.6 Retail sale of non-electric household appliances in specialized stores.

47.59.9 Retail sale of household products and appliances, not included in other groups, in specialized stores.

OKVED codes for activities in the field of architecture.

71.11 Activities in the field of architecture.

71.11.1 Activities in the field of architecture related to buildings and structures.

71.11.2 Activities for planning cities and territories.

71.11.3 Activities in the field of landscape architecture and consulting services in the field of architecture.

OKVED codes for travel agencies.

79.11 Activities of travel agencies.

79.12 Activities of tour operators.

79.90 Other booking services and related activities.

79.90.1 Activities for the provision of tourist information services.

79.90.2 Activities for the provision of excursion tourism services.

79.90.21 Activities of travel agencies providing excursion tourism services.

79.90.22 Activities of independent tour guides and tour guides in the provision of excursion tourism services.

79.90.3 Activities for the provision of travel services related to reservations.

79.90.31 Activities for booking tickets for cultural and entertainment events.

79.90.32 Activities for the provision of other services related to the pre-order service.

OKVED codes for Internet activities: creation and promotion of websites.

OKVED codes for information business

OKVED codes for retail trade in tobacco products.

47.26 Retail trade of tobacco products in specialized stores.

OKVED codes for retail trade in pharmaceutical and medical goods, cosmetics and perfumes.

47.73 Retail sale of medicines in specialized stores (pharmacies).

47.74 Retail trade of products used for medical purposes, orthopedic products in specialized stores.

47.74.1 Retail sale of products used for medical purposes in specialized stores.

47.74.2 Retail sale of orthopedic products in specialized stores.

47.75 Retail trade of cosmetics and personal hygiene products in specialized stores.

47.75.1 Retail trade in cosmetics and perfumery products, except soap, in specialized stores.

47.75.2 Retail sale of toilet and laundry soap in specialized stores.

47.75.3 Retail sale of personal hygiene items in specialized stores.

OKVED codes for retail trade in footwear and leather goods.

47.72 Retail trade of footwear and leather goods in specialized stores.

47.72.1 Retail sale of footwear in specialized stores.

47.72.2 Retail sale of leather goods and travel accessories in specialized stores.

OKVED codes for retail trade in books, magazines, newspapers, and stationery.

47.61 Retail sale of books in specialized stores.

47.62 Retail sale of newspapers and stationery in specialized stores.

47.62.1 Retail sale of newspapers and magazines in specialized stores.

47.62.2 Retail sale of stationery and stationery supplies in specialized stores.

OKVED codes for retail trade in consignment shops, antique stores and used goods.

47.79 Retail trade of used goods in stores.

47.79.1 Retail trade in antiques.

47.79.2 Retail trade in second-hand books.

47.79.3 Retail trade of other used goods.

47.79.4 Activities of auction houses in retail trade.

OKVED codes for vending machines.

47.99 Other retail trade outside shops, tents, markets.

47.99.2 Activities for trading through vending machines.

82.99 Activities providing other business support services, not elsewhere classified.

OKVED codes for the repair of household products and personal items.

95.21 Repair of electronic household appliances.

95.22 Repair of household appliances, home and garden equipment.

95.22.1 Repair of household appliances.

95.22.2 Repair of home and garden equipment.

95.23 Repair of shoes and other leather goods.

95.24 Repair of furniture and household items.

95.25 Repair of watches and jewelry.

95.25.1 Repair of watches.

95.25.2 Jewelry repair.

95.29 Repair of other personal and household goods.

95.29.1 Repair of clothing and textiles.

95.29.2 Repair of sports and tourist equipment.

95.29.9 Repair of other household products and personal items.

OKVED codes for finishing (repair) work, installation of doors, windows, suspended ceilings.

43.31 Production of plastering works.

43.32 Carpentry and carpentry work.

43.32.1 Installation of doors (except automatic and revolving), windows, door and window frames made of wood or other materials.

43.32.2 Work on the installation of internal stairs, built-in wardrobes, built-in kitchen equipment.

43.32.3 Carrying out work on the interior decoration of buildings (including ceilings, sliding and removable partitions, etc.).

43.33 Work on installation of floor coverings and wall cladding.

43.34 Production of painting and glass work.

43.34.1 Carrying out painting work.

43.34.2 Production of glass works.

43.39 Production of other finishing and finishing works.

OKVED codes for hotels and catering establishments.

55.10 Operation of hotels and other places for temporary accommodation.

55.20 Activities for providing places for short-term accommodation.

55.30 Activities for the provision of temporary accommodation in campsites, caravans and travel trailers.

55.90 Activities for the provision of other places for temporary residence.

56.10 Activities of restaurants and food delivery services.

56.10.1 Activities of restaurants and cafes with full restaurant service, cafeterias, restaurants fast food and self-service.

56.10.2 Activities of preparing and/or selling food ready for immediate consumption on site, from vehicles or mobile stands.

56.10.21 Activities of public catering establishments with take-out service.

56.10.22 Activities of mobile food stalls for the preparation and/or sale of ready-to-eat food.

56.10.23 Activities of trailers, tents for the preparation and sale of ice cream.

56.10.24 Activities of market kiosks and food preparation stalls.

56.10.3 Activities of restaurants and bars to provide food in railway dining cars and on ships.

56.21 Activities of public catering establishments serving special events.

56.29 Activities of public catering establishments for other types of catering.

56.29.1 Activities of public catering organizations supplying prepared food (for transport and construction companies, tourist groups, armed forces personnel, retailers and other consumer groups) under the contract.

56.29.2 Activities of canteens and buffets at enterprises and institutions.

56.29.3 Activities for the delivery of food products to educational, sports and other institutions (at discounted prices).

56.29.4 Operation of social canteens, buffets or cafeterias (in offices, hospitals, schools, institutes, etc.) on the basis of preferential prices for food.

56.30 Serving drinks.

OKVED codes for computer maintenance.

62.01 Computer software development.

62.02 Advisory activities and work in the field of computer technology.

63.11.1 Activities for the creation and use of databases and information resources.

62.09 Activities related to the use of computer technology and information technology, other.

95.11 Repair of computers and peripheral computer equipment.

OKVED codes for beauty salons, spas, baths, steam rooms, solariums.

96.02 Provision of services by hairdressing and beauty salons.

96.04 Sports and recreational activities.

OKVED codes for housekeeping services.

81.22 Cleaning and tidying activities for residential buildings and non-residential premises other

97.00 Activities of households with hired workers.

OKVED codes for translations and other information processing.

74.30 Translation and interpretation activities.

82.19 Photocopying and document preparation activities and other specialized support activities to support office activities.

82.99 Activities providing other business support services, not elsewhere classified.

63.11 Data processing activities, provision of information hosting services and related activities.

OKVED codes for tutoring.

85.41 Additional education for children and adults.

85.41.2 Education in the field of culture.

85.41.9 Other additional education for children and adults, not included in other categories.

OKVED codes for copywriting and journalistic activities.

63.11 Data processing activities, provision of information hosting services and related activities.

63.91 Activities of news agencies.

90.03 Activities in the field of artistic creativity.

OKVED codes for organizing events.

93.29 Other entertainment and entertainment activities.

93.29.1 Operation of recreational parks and beaches.

93.29.2 Activities of dance floors, discos, dance schools.

93.29.9 Other entertainment and entertainment activities not included in other groups.

96.09 Provision of other personal services not included in other categories.

OKVED codes for the activities of photographers.

74.20 Activities in the field of photography.

Choosing a tax system

The principle of opening an individual entrepreneur is the same for all taxation systems. Only after registration an individual entrepreneur can submit an application to switch to another taxation system.

The Russian Federation has a general tax regime and four special regimes for individual entrepreneurs:

1. Simplified taxation system.
2. (ESKHN).
3. Unified tax on imputed income for certain types of activities (UTII).
4. Patent taxation system.

Comparison of the general tax regime and special regimes for individual entrepreneurs

Tax regime	Tax	Object of taxation	Bid	Taxable period	Performance tax return
	Property tax for individuals	Types of property enshrined in (Article 2 of the Law of the Russian Federation dated December 9, 1991 No. 2003-1 (as amended on June 29, 12))	Depends on the total inventory value of the property. Varies from 0.1% to 2% (Article 3 of RF Law No. 2003-1 of 12/09/1991)	Calendar year	Doesn't seem to be
		Sales of goods (works, services) (Article 146 of the Tax Code of the Russian Federation)			Based on the results of each quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation)
STS - simplified taxation system			6% (Clause 1 of Article 346.20 of the Tax Code of the Russian Federation)
		clause 1 art. 346.14 Tax Code of the Russian Federation)
UTII – Unified tax on imputed income
Unified agricultural tax		(Article 346.4 of the Tax Code of the Russian Federation)
PSN – Payment of the cost of a patent		Potentially receivable annual income (Article 346.47 of the Tax Code of the Russian Federation)		Depends on the validity period of the patent, but not more than a calendar year (Article 346.49 of the Tax Code of the Russian Federation)

Full comparison of tax regimes

Comparison options				UTII	Unified agricultural tax
Taxes payable	Corporate income tax Organizational property tax Value added tax	Single tax paid in connection with the application of the simplified tax system		A single tax on imputed income	Unified agricultural tax
Conditions of use	Legal Entity Registration	Registration of a legal entity + submission of notification (Article 346.13 of the Tax Code of the Russian Federation) Notification form (Appendix No. 1 to the order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829)		Registration of a legal entity + submission of an application in the form of UTII-1 (clause 3 of Article 346.28 of the Tax Code of the Russian Federation) Registration as a UTII payer is mandatory (clause 2 of Article 346.28 of the Tax Code of the Russian Federation) Application form (Appendix No. 1 to the order of the Federal Tax Service of Russia dated December 11, 2012 N ММВ-7-6/941)	Legal Entity Registration + Notification form
Limitations of use	No restrictions	Number of people not >100 people. Income for the year is not >60 million rubles. The value of the property is not >100 million rubles. The share of participation of other organizations is not >25%		Selected activities Carrying out activities under a simple partnership agreement (trust management of property) Number of people not >100 people. The share of participation of other organizations is not >25%	The share of income from the sale of own agricultural products is not<70 %
Activities	Open list	Open list			Production, processing and sale of own agricultural products
Object of taxation	Movable and immovable property sale of goods (works, services)		Income reduced by expenses		Income reduced by expenses
The tax base	For corporate income tax: Monetary expression of profit For corporate property tax: Average annual property value depends on implementation features	Monetary expression of income		Amount of imputed income	Monetary value of income reduced by expenses
Tax rate, %	For corporate income tax: For corporate property tax:
Reporting period	For corporate income tax: For corporate property tax: first quarter, half year, 9 months	First quarter, half year, 9 months
Advance payments and submission of settlements	For corporate income tax: quarterly (monthly) For corporate property tax: not paid For corporate income tax:- For corporate property tax: Advance payments – quarterly	Advance payments – do not introduce themselves		Not paid Advance payments – do not introduce themselves	Advance payments – do not introduce themselves
Taxable period	For corporate income tax: For corporate property tax:
Submitting a tax return	For corporate income tax: at the end of the quarter (month) and at the end of the year For corporate property tax:
Tax payment deadline	Property tax of organizations - according to the deadlines established by the laws of the constituent entities of the Russian Federation No later than the 20th day of the first month of the next quarter			UTII - no later than the 25th day of the first month of the next quarter
Tax accounting	Fully carried out	A book of income and expenses is maintained Form and filling procedure		Separate accounting of physical indicators by type of activity and tax systems	Fully carried out Expenses closed list
			Expenses closed list
Accounting and reporting	402-FZ dated 06.12.2011	Maintained and presented once a year, in accordance with No. 402-FZ dated December 6, 2011		Maintained and presented once a year, in accordance with No. 402-FZ dated December 6, 2011	Maintained and presented once a year, in accordance with No. 402-FZ dated December 6, 2011
Benefits and preferences	For corporate income tax: The laws of the constituent entities of the Russian Federation can establish tax rates for the budget of the constituent entities from 0% to 18% (paragraph 4, paragraph 1, article 284 of the Tax Code of the Russian Federation) For corporate property tax: tax exemption The laws of the constituent entities of the Russian Federation may establish: tax rates, exemption from the calculation and payment of advance payments		The laws of the constituent entities of the Russian Federation can establish tax rates from 5 to 15%
Reducing the amount of calculated tax	For corporate income tax: For corporate property tax: the right to reduce the total amount of tax by deductions established by Article 171 of the Tax Code of the Russian Federation			No more than 50% of the amount of paid contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund
Possibility of combining with other taxation regimes				with ORN, USN, ESKHN
Transition to a different taxation system	From the beginning of the next calendar year	Since the beginning of the calendar year voluntarily On ORN from the beginning of the quarter in which the right to use the simplified tax system was lost		Since the beginning of the calendar year voluntarily On the ORN from the next quarter after the loss of the right to use UTII	From the beginning of the calendar year on a voluntary basis ) and art. 119 Tax Code of the Russian Federation It should be remembered that not every individual entrepreneur can choose the simplified tax system of 6%. There are the following restrictions: The average number of employees in a company should not exceed 100 people. Annual income should not exceed 79.74 million rubles (in 2016). The residual value of the funds should not exceed 100 million rubles. Individual entrepreneurs using the simplified tax system cannot have branches and (or) representative offices. Also, the following individual entrepreneurs will NOT be able to switch to the simplified system: Pawnshops. Notaries. Lawyers. Insurers. Gambling business. Manufacturers of excisable goods; Individual entrepreneurs who did not notify about the transition to the simplified tax system within the time limits established by paragraphs 1 and 2 of Article 346.13 of the Tax Code of the Russian Federation. A complete list of such activities can be found in Art. 346.12 Tax Code of the Russian Federation. Types of activities covered by patent in 2019 The patent taxation system does not apply to types of business activities carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement (clause 6 of Article 346.43 of the Tax Code of the Russian Federation). The application of the patent taxation system provides for exemption from the obligation to pay taxes on income or property of individuals and VAT (clause 10, clause 11 of Article 346.43 of the Tax Code of the Russian Federation). Excluding VAT payable: when carrying out types of business activities in respect of which the patent taxation system does not apply; when importing goods into the territory of the Russian Federation and other territories under its jurisdiction; when carrying out transactions taxed in accordance with Article 174.1 of the Tax Code of the Russian Federation. Keep in mind: the patent tax system in Russia is intended only for individual entrepreneurs. The types of activities permitted by the Tax Code and covered by a patent in 2019 for an individual entrepreneur are specified in Article 346.43. This: repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear; shoe repair, cleaning, painting and sewing; hairdressing and beauty services; dry cleaning, dyeing and laundry services; production and repair of metal haberdashery, keys, license plates, street signs; repair and maintenance of household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products; furniture repair; services of photo studios, photo and film laboratories; maintenance and repair of motor vehicles and motor vehicles, machinery and equipment; provision of motor transport services for the transportation of goods by road; provision of motor transport services for the transportation of passengers by road; renovation of housing and other buildings; services for installation, electrical, sanitary and welding works; services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing; services for training the population in courses and tutoring; services for supervision and care of children and the sick; services for receiving glassware and secondary raw materials, with the exception of scrap metal; veterinary services; leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership; production of folk arts and crafts; other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming of domestic animals, repair and production of cooper's dishes and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from customer's material; engraving work on metal, glass, porcelain, wood, ceramics; production and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing vegetable gardens and sawing firewood; services for the repair and production of eyeglasses; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices); production and restoration of carpets and rugs; repair of jewelry, costume jewelry; embossing and engraving of jewelry; monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD; residential cleaning and housekeeping services; residential interior design and decoration services; conducting physical education and sports classes; porter services at railway stations, bus stations, air terminals, airports, sea and river ports; paid toilet services; services of chefs for preparing dishes at home; provision of services for the transportation of passengers by water transport; provision of services for the transportation of goods by water transport; services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation); services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work); green farming and decorative floriculture services; management of hunting and hunting; engaging in medical or pharmaceutical activities by a person licensed for these types of activities; carrying out private detective activities by a licensed person; rental services; excursion services; ritual services; funeral services; services of street patrols, security guards, watchmen and watchmen; retail trade carried out through stationary retail chain facilities with a sales floor area of ​​no more than 50 square meters for each trade facility; retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities; public catering services provided through public catering facilities with an area of ​​the customer service area of ​​no more than 50 square meters for each public catering facility; public catering services provided through public catering facilities that do not have a customer service area; provision of services for slaughter, transportation, distillation, grazing of livestock; production of leather and leather products; collection and procurement of food forest resources, non-timber forest resources and medicinal plants; drying, processing and canning of fruits and vegetables; production of dairy products; production of fruit and berry planting materials, growing vegetable seedlings and grass seeds; production of bakery and flour confectionery products; commercial and sport fishing and fish farming; forestry and other forestry activities; translation and interpretation activities; activities for caring for the elderly and disabled; collection, processing and disposal of waste, as well as processing of secondary raw materials; cutting, processing and finishing of stone for monuments; provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification; repair of computers and communication equipment. Also, constituent entities of the Russian Federation have the right to supplement this list with other types of activities from the category of household services for the population. We are writing an application to change the tax system An application to change the taxation system is written if desired. The picture shows a sample of filling out a notification application about the transition to a simplified system. You can download the application for switching to the simplified taxation system (STS) and the application for a patent at the end of the article. When sending by mail - or registering an individual entrepreneur through a representative - have the signature on the application and other documents notarized. What types of activities are subject to licensing: list for 2019 A license is a permit that allows a businessman to carry out a certain type of activity. Types of activities subject to licensing in Russia in accordance with Art. 12 of Law No. 99-FZ, in 2019: development, production, distribution of encryption tools, information systems and telecommunication systems, performance of work, provision of services, maintenance in this area, with the exception of the own needs of an organization or individual entrepreneur; development, production, sale and acquisition for the purpose of sale of special technical means intended for secretly obtaining information; activities to identify electronic devices intended for secretly obtaining information, with the exception of the own needs of the organization or individual entrepreneur; development and production of security equipment, activities for technical protection of confidential information; production and sale of counterfeit-proof printed products; development, production, testing and repair of aircraft; development, production, testing, installation, assembly, maintenance, repair, disposal and sale of weapons and military equipment; development, production, trade, testing, storage, repair and weapons; development, production, testing, storage, sale and disposal of ammunition, pyrotechnic products of classes IV and V; activities for the storage and destruction of chemical weapons; operation of explosion and fire hazardous and chemically hazardous production facilities of hazard classes I, II and III; activities to extinguish fires in populated areas, at production facilities and infrastructure facilities; activities for installation, maintenance and repair of fire safety equipment for buildings and structures; production of medicines; production and maintenance of medical equipment, except if it is necessary for the own needs of the organization or individual entrepreneur; trafficking in narcotic drugs, psychotropic substances, cultivation of narcotic plants; activities in the field of use of pathogens of infectious diseases of humans and animals and GMOs of III and IV degrees of potential danger; activities related to the transportation of passengers by inland water transport and sea transport; activities related to the transportation of dangerous goods by inland water transport and sea transport; activities related to the transportation of passengers by air, with the exception of the own needs of the organization or individual entrepreneur; activities for the transportation of goods by air, with the exception of the own needs of the organization or individual entrepreneur; activities for the transportation of passengers by motor transport, more than eight people, with the exception of the own needs of the organization or individual entrepreneur; activities related to the transportation of passengers by rail; activities related to the transportation of dangerous goods by rail; loading and unloading activities of dangerous goods on railway, inland water transport in seaports; activities related to towing by sea transport, with the exception of the own needs of the organization or individual entrepreneur; activities for collection, transportation, processing, disposal, neutralization, disposal of waste of I - IV hazard classes; activities related to the organization and conduct of gambling in bookmakers and sweepstakes; private security and detective activities; procurement, storage, processing and sale of scrap ferrous metals, non-ferrous metals; provision of employment services for Russian citizens outside the Russian Federation; provision of communication services; television and radio broadcasting; activities for the production of copies of audiovisual works, programs for electronic computers, databases and phonograms on any type of media, with the exception of independent activities of persons holding copyright and related rights; activities in the field of using sources of ionizing radiation, with the exception of the case if these sources are used in medical activities; educational activities; geodetic and cartographic works for federal purposes; production of surveying works; work on active influence on hydrometeorological and geophysical processes and phenomena; activities in the field of hydrometeorology and related areas; medical activities; pharmaceutical activities; activities to preserve cultural heritage sites of the peoples of the Russian Federation; activities to conduct industrial safety assessments; activities related to the handling of explosive materials for industrial use; entrepreneurial activity in the management of apartment buildings. What else does a future entrepreneur need to know? In this section of the article you will find answers to the most frequently asked questions. Is it possible to open an individual entrepreneur without a tax identification number? No you can not. If you suddenly do not have a TIN, take care to apply for one (a sample application is attached at the end of the article). The process of issuing documents will increase to 5 days - for the period of registration of the TIN. Remember that the countdown starts from the day following the date of application. Registration deadlines for individual entrepreneurs By law, the registration procedure takes 3 business days. Usually the date of receipt of the USRIP record sheet is indicated in the receipt. If this is not the case, simply check on what day you should appear. By the way, the method of receipt is indicated on the last sheet of the P21001 form, and this can be not only a personal visit, but also a postal item. Features of individual entrepreneur registration in 2019 Since 2017, the Federal Tax Service no longer issues a certificate of registration of individual entrepreneurs, so your entrepreneurial status is confirmed by: Unified State Register of Individual Entrepreneurs (form No. P60009). Tax registration certificate. How much does it cost to open an individual entrepreneur in 2019? Let’s compare the costs of registering an individual entrepreneur in different situations. An individual entrepreneur does not need authorized capital, so he will not have to incur other expenses before registering an individual entrepreneur. You can order printing and open a current account at your request. Or if such a need arises later. How much to pay for IP in the future Everyone understands that you will have to pay taxes to run a business. Therefore, before opening an individual entrepreneur, be sure to calculate the tax burden! It is individual and depends on many factors: line of business; region of activity; availability of employees; estimated income. It is also worth deciding on the taxation system. A good accountant will help you make the right choice. Insurance premiums in 2019 If we talk about the amount of insurance premiums, then in 2019 be prepared to pay at least 36,238 rubles. This is 3,853 rubles more than in 2018. If you have not been registered since the beginning of the year, then, accordingly, the amount will be less. The procedure for calculating the additional contribution to pension insurance remains the same - 1% of the amount over 300,000 rubles. Mandatory contributions must be paid by the end of 2019, and additional contributions by July 1, 2020. If you have employees, then remember - from 2019, reduced rates of insurance premiums for employees for many types of activities on the simplified tax system, PSN and UTII are abolished. Instead of the previous 20% for the pension insurance of their employees, in 2019 contributions will have to be paid on a general basis. According to Article 427 of the Tax Code of the Russian Federation, this is 30%! Reduced tariffs remain only for non-profit and charitable organizations working on the simplified tax system. Professional activity tax – experiment 2019 News for those living in the territory of Moscow and Moscow Region, as well as the Kaluga region and the Republic of Tatarstan: starting from 2019, a special tax regime will be introduced for self-employed citizens. These include small business owners without registration with the Federal Tax Service. If you provide services to individuals, the tax will be only 4%. If you work with individual entrepreneurs or organizations - 6% of the income received. You do not need to pay insurance premiums for yourself. To work within this new regime, you need: have no employees; receive an annual income of no more than 2.4 million rubles; not engage in resale of goods, as well as trade in excisable and marked goods. Experience of registering individual entrepreneurs online: first-hand We interviewed entrepreneurs who registered individual entrepreneurs remotely. Three questions were asked: What caused the difficulties? How long did the registration process take? What was unexpected about the procedure? Answers

How is registration of an individual entrepreneur carried out?

State registration for individual entrepreneurs is carried out by the territorial division of the Federal Tax Service Inspectorate at the place of residence of the individual who decided to start a business activity. Also, recently, documents for registration of individual entrepreneurs can be submitted through Multifunctional Centers, which are available in almost every locality. The registration procedure through the MFC takes longer than through personal application.

State registration as an individual entrepreneur is carried out at the citizen’s place of residence, i.e. at the place of his registration at the place of residence. The address/metro station of registration at the place of residence cannot be used to determine the territorial unit of the Federal Tax Service Inspectorate for registering an individual entrepreneur. Also, at the place of permanent registration for individual entrepreneurs, registration with extra-budgetary funds (PFR) and payment of taxes and fees provided for by law will be carried out. The law allows for the possibility of registering an individual entrepreneur at the place of temporary registration only in the absence of registration at the place of residence.

An individual entrepreneur can carry out activities without territorial restrictions, including outside the territory of registration as an individual entrepreneur. This versatility allows the individual entrepreneur to act as a full participant in entrepreneurial activity.

Before deciding to register as an individual entrepreneur, an individual should decide on the choice of the future taxation system and the types of economic activities that the individual entrepreneur will engage in.

Also, for registration you will need an INN - an individual taxpayer number. Its absence is not a basis for refusal of registration for an individual entrepreneur, but it significantly increases the period of registration procedures. To obtain a TIN, an individual must submit an application to the territorial division of the Inspectorate of the Federal Tax Service.

Registration of individual entrepreneurs in Moscow

The choice of types of economic activity when registering as an individual entrepreneur depends on the desire of the individual; the law does not provide for any restrictions on their choice. The list of types of economic activities is contained in the All-Russian Classifier of Types of Economic Activities (OKVED), from which a potential individual entrepreneur can choose an unlimited number of similar types.

When choosing types of economic activity of an individual entrepreneur, it is necessary to indicate one main type of activity, as well as an unlimited number of additional types. There is no separate fee for choosing additional types of economic activity, so an individual entrepreneur can provide for as many of these types as possible at the registration stage.

The main type of activity will be indicated as the first code in the list when entering information into the Unified State Register of Individual Entrepreneurs; at least the first four digits of the code are indicated.

An individual entrepreneur may not actually carry out all types of economic activities declared by him by selecting codes from OKVED. In the course of business activities, an individual entrepreneur can, at his discretion, add new codes, remove old codes, and also change them without restrictions. Each change in the types of economic activity is subject to registration in the territorial division of the Inspectorate of the Federal Tax Service with the entry of information into the Unified State Register of Individual Entrepreneurs.

The types of economic activity codes can only affect the determination of the amount of certain payments, contributions and government support measures.

A service is available for individuals opening individual entrepreneurs on the official website of the Federal Tax Service www.nalog.ru. This service does not provide for the use of an electronic signature, so a citizen will have to appear at the tax office at least once, even if he draws up documents through the Federal Tax Service website.

Beginning the procedure for registering an individual entrepreneur through this service requires verification of personal data. An individual chooses the optimal registration method - through an electronic service on the website or a personal application to the territorial division of the Federal Tax Service Inspectorate.

Filling out an application for registration as an individual entrepreneur is possible both for a passport of a citizen of the Russian Federation and for a passport of a foreign citizen. However, an individual resident of the Russian Federation cannot use his foreign passport when registering.

Registration of individual entrepreneurs on a turnkey basis

An individual can independently register an individual entrepreneur with the tax authority or use the “turnkey individual entrepreneur registration” service. Both options involve filling out the same set of forms and applications, but specialized companies will help you comply with all the nuances of the law when preparing documentation.

To apply to the territorial division of the Federal Tax Service, an individual must fill out an application on form P21001. This form is a document in EXCEL format and contains several sheets to fill out.

On the Federal Tax Service website you can find detailed instructions for filling out all sheets of form P21001, including requirements for font, allowed abbreviations, etc. All sheets of form P21001 can be filled out using computer technology, with the exception of the lines “last name, first name and patronymic”. Double-sided printing of the application and other documents is not permitted. There is no need to stitch or staple the application sheets. The previous registration procedure provided for notarization of form P21001, but now this requirement has been abolished, since the individual entrepreneur puts his signature when personally contacting the territorial division of the Federal Tax Service.

For completing registration actions, an individual entrepreneur must pay a state fee. The payment receipt is presented simultaneously with the submission of the package of documents for registration. Payment is made according to the details of the Federal Tax Service Inspectorate, where registration for individual entrepreneurs is carried out. In case of refusal of registration, the state fee is not refundable.

Many law firms offer online services for self-filling out forms when registering an individual entrepreneur. In this case, it is necessary to ensure that the information provided is up-to-date and complies with legal requirements.

Registration of individual entrepreneurs: choice of taxation system

At the stage of registration as an individual entrepreneur, a citizen can immediately choose the form of individual entrepreneur taxation. In practice, the most optimal choice is the simplified taxation system (STS). After choosing this form, the individual entrepreneur will be able to switch to other taxation systems in the process of economic activity.

The simplified taxation system is the optimal way of tax reporting, which will avoid problems in the event of a forced suspension of the activities of an individual entrepreneur. Starting from 2013, an application for a simplified taxation system can be submitted within 30 days after opening an individual entrepreneur. This application is submitted in Form 26.2-1 in EXCEL format.

The specified form is provided to the tax authority where registration for the individual entrepreneur is carried out. A citizen has the right to choose options for a simplified taxation system:

• if “income” is chosen as the object of taxation, then a tax of 6% is paid on all income of an individual entrepreneur;
• if “income reduced by the amount of expenses” is chosen as the object of taxation, then the tax will range from 5 to 15% of the difference between income and expenses, depending on the subject of the Russian Federation. The status of a taxpayer applying the simplified taxation system can be confirmed by the original or a certified copy of the information letter from the tax inspectorate in form No. 26.2-7, or a copy of the title page of the tax return for the single tax paid when applying the simplified taxation system for individual entrepreneurs.

Registration of an individual entrepreneur

If an individual registers an individual entrepreneur not by personally contacting the tax authority, he needs to notarize the P21001 form. Documents can be sent to the territorial division of the Federal Tax Service by a valuable letter with a list of attachments. In this case, receipt of documentation from the tax authority also occurs at the post office, which must be noted on one of the sheets of form P221001.

On the official website of the Federal Tax Service, you can check the fact and date of receipt by the tax authority of documentation sent by mail.

What documents must be submitted to the territorial division of the Federal Tax Service for registration as an individual entrepreneur? Here is a comprehensive list of documentation:

• Application for state registration for individual entrepreneurs according to form P21001;
• A copy of the Taxpayer Identification Number (this is not a legal requirement, but it is better to attach it to avoid misunderstandings);
• A copy of the first two pages of the passport on one sheet, with the obligatory indication of the address of permanent registration;
• Receipt for payment of state duty;
• Application for transition to a simplified taxation system (if the individual entrepreneur has chosen this option);
• Form No. 1A (if the individual entrepreneur’s postal address and the address of the place of registration do not coincide with each other).
• For foreign citizens, the following is additionally provided: a copy of a temporary residence permit or residence permit in the Russian Federation.

Upon receipt of the documentation, the tax specialist is required to issue a receipt for receipt of the documentation.

Assistance in registering individual entrepreneurs

The registration period for an individual entrepreneur with the tax authority should not exceed three working days, after which the individual will be registered as an individual entrepreneur. What will be the assistance in registering an individual entrepreneur?

An individual entrepreneur will receive the following documents:

• Certificate of state registration of an individual as an individual entrepreneur (OGRNIP);
• Extract from the Unified State Register of Individual Entrepreneurs (USRIP);
• Notification of registration of an individual with the tax authority;
• Form 2-3-Accounting;
• Notification of registration of an individual with the territorial body of the Pension Fund of the Russian Federation at the place of residence;
• Notification of assignment of statistics codes from the Federal Statistics Service;
• Individual entrepreneurs can also submit an application to the Federal Tax Service Inspectorate in Form 1A with a request to send letters to the address of their actual place of residence.

Assistance in registering individual entrepreneurs with the tax authority is provided by our company, the MIP legal group. The list of services provided is quite standard: filling out the necessary forms and submitting them to the Federal Tax Service Inspectorate on behalf of the individual entrepreneur.

Preparation of documents for individual entrepreneur registration

When preparing documentation for individual entrepreneur registration, our specialists will provide assistance in filling out form P21001. There should not be any particular difficulties when filling it out, but the help of a specialist will help avoid unexpected difficulties and speed up the process.

When registering as an individual entrepreneur, there may be cases when the Federal Tax Service Inspectorate will refuse to perform registration actions.

The reasons for refusal to register an individual entrepreneur are specified in the law, their list is exhaustive:

• failure to provide all necessary documentation required by law;
• provision of documentation for registration as an individual entrepreneur to the inappropriate tax authority;
• provision of incorrect information, presence of errors and typos in documents;
• the applicant has registered as an individual entrepreneur;
• having a criminal record for registration of individual entrepreneurs for certain types of economic activities;
• bankruptcy proceedings have been carried out against an individual during the last year.

Specific reasons for refusal to register an individual entrepreneur will necessarily be indicated in the decision of the territorial division of the Federal Tax Service to which the citizen applied. This document will be issued to the failed individual entrepreneur upon personal application, or sent to him by mail to the address specified when submitting the documentation.

If a citizen is denied registration of an individual entrepreneur, he must contact the territorial division of the Federal Tax Service, which made a decision on the refusal. Only after such an appeal does a citizen have the right to appeal the actions of an official in court.

Our legal team will also provide assistance in appealing the decision to refuse registration of an individual entrepreneur. However, the advisability of such an appeal is not always obvious. The simplicity of completing a new package of documentation for registration as an individual entrepreneur allows you to re-issue the documentation and send it to the territorial division of the Federal Tax Service.

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