When choosing a place to register, individual entrepreneurs of the Russian Federation are focused on FZ-129 (about the State Registration). Given this law, the registration of IP is made at the place of residence. Difficulties arise when an entrepreneur does not plan to be attached to his population. How to make an IP in another city, and how real is it? As an example, a person is registered in Perm, and entrepreneurial activity will be conducted in St. Petersburg. In such a situation, a number of questions arise:
- Is the registration of IP on temporary registration?
- How to make payments taking into account various forms of taxation?
What is the place of residence of SP?
The category "IP" refers to individualsTherefore, when considering the issue of activities of the entrepreneur in another region, many refer to the Civil Code of the Russian Federation. So, in Art. 20 is given an explanation to the term "place of residence". In essence, this room in which the subject is most often found on the basis of a lease agreement or documents confirming property.
At the same time, the citizen is not obliged to be all the time in the place indicated on the stamp of registration. On the other hand, it is this information that acts as a basis for confirming the place of residence of the person and activities of the IP. Control bodies suggest that registration of an individual entrepreneur and its activities are carried out at the place of registration.
In practice, the work of the IP in another city is a common phenomenon. The main complexity arises in solving issues with payment and the provision of reporting. These nuances will be discussed below.
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The work of the IP in another city: the main nuances
As mentioned, registration of IP is made at the place of registration. At the same time, it is permitted without geographic restrictions, throughout the country. But here there are a number of moments that must be taken into account by entrepreneurs. First of all, speech about taxes:
- Fixed contributions are paid only at the place where the physically registered.
- Taxes for employees in the work of the IP in another city are also paid in the Region Region. Exception is only one type of tax - NFFL (for a patent and unified form taxation of ENVD). Payment NDFL is carried out at the place where IP is working. This rule is indicated in the FZ-113.
When IP in another city (as in other cases), such taxes are paid for the employee:
- FOMS.
- NDFL (13%).
An equally important point is the transfer of information on the number of employees of the IP. Thus, when registering an IP in the role of the employer, the annual transfer of reports on the average number of workers is obligatory. Documents are transmitted at the place where the registration process was passed. If an individual entrepreneur has no employees, then there is no need for the SCC.
IP activities in another city from the position of taxes
Special attention deserves the issue of tax payments during the work of an individual entrepreneur (if the activity is carried out in another city).
It is worth highlighting a number of moments for each of the modes. :
- ENVD. According to the law single tax It is paid in the village where there is an activity (not necessarily under the Registration region of the IP). This does not include only some directions:
- Transport services.
- Retail.
- Advertising in transport.
When working in those mentioned and a number of other areas, registration and payment of taxes are "tied" to the place of registration of IP.
- USN. In the case of "Simplified" there are no difficulties. When organizing the activities of the IP in another city, it is worth adhere to the following principles:
- Reporting and paying taxes is made in the city of registration.
- The setting of KKM is also carried out at the place of registration.
- PSN.. When patent mode, the preparation of a patent is produced in the city (region), where IP is planned. The PSN feature is that its action is limited to a specific region.
- Open. When working as IP in another city on general form Taxation reports and payment is made in the Region Region of the entrepreneur. If in the process of activity applies cash machineThe similar requirements are applied to it.
Thus, the work of the IP in another city is possible. The main thing is to take into account the requirements of legislation regarding tax payments and reporting.
Many entrepreneurs are concerned about the question: Can IP work in another region? Within state program Entrepreneurship development provides for several options that allow the IP to carry out activities in other regions. Unlike legal entitieswhich the law obliges to go through the entire registration procedure in all regions where it is planned to engage in various types of financial and economic activities, the work of the IP in another region regulates the simplified scheme.
Provided by law modes of work
Implementing the activities of the IP may be in any subject of the federation, passing the registration only 1 time at the place of residence. Depending on which IP area plans to work, it needs to select one of the following administration modes:
- USN - simplified taxation system, including 15% of gross profits and 6% of gross income;
- PSN - patent system;
- UNVD - a single tax levied with imputed income within certain activities;
- Eskhn - tax systemapplied to the "Default" IP, if at the time of registration it will not put the tax authority informing his desire to use a special mode;
- The main taxation system is used when it is impossible to assign a special regime to the applicant.
Before the start of the work, the IP should clarify the possibility of use within the local laws of special tax regimes for the occupation of some activities. Otherwise, IP risks to become an object of administrative persecution.
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Rules for legal status
In the framework of the current legislation, each of the tax regimes provides for a certain registration procedure. If, when wept, there is no need to take into account work on the territory of another region, if the IP is working in other regions on a patent or UNVD environment using an additional specific type of activity, such registration is mandatory.
Submit documents must be required no later than 30 days before the expected start of activity. If the local administrative body does not find any violations or errors in the papers, then individual entrepreneur The required document is issued. In some cases, the IP may ask to finalize submitted documents.
It is necessary to do this quickly to start a month when you plan to start activities, everything was ready. Statistics says that the number of failures in the design of such a right is about 2-3%.
Can IP work in other regions in territories with a special administration regimen? Domestic legislation gives a positive response to this question. The main thing is that the entrepreneur complies with the conditions established in the municipal unit or subject of the federation. In the case of the first established impairment, the PI is subjected to administrative recovery.
After a second violation, as part of the action of one patent, the IP is lied. From this time, the payment of taxes is carried out on the general basis. The law provides the opportunity to apply for a special regime assignment, but this can be done no earlier than 12 months from the date of the previous patent.
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Registration of relationships with tax inspectorate
Individual entrepreneurs who solved in another region to start providing services or sell goods should be registered with the tax inspection in the prescribed manner. The current legislation provides for the IP opportunity to simplify the process of legalizing financial and economic activities in the region, where it is not a tax accounting. We are talking about the patent form of taxation.
For any activity, the PI in another region must be submitted to the local administrative body of the statement of the established form. A similar procedure is to be in the tax inspectorate in the area where it is planned to work. Before visiting the above bodies, it is necessary to choose the activities of the activities and clarify their official codes. This information is submitted to the applied statement to obtain the right to patent taxation.
What is the advantage of a similar system? For entrepreneurs, it disappears the need to conduct numerous reports and regularly visit the tax inspector. The only thing to do still have to do is keep records of the received income. Patent by different kinds Activities are issued for a term of 1 month to 1 year with the right unlimited time to extend.
Now the individual entrepreneur may submit once fixed amountwithout thinking later about the upcoming payments.
After the tax inspector learns about the intention of the IP to engage in a certain type of activity, it will calculate the cost of a patent. For this, the maximum possible level of income on a specific type of activity and is multiplied by 6%. At the same time, in some regions, the tax amount may vary within the framework of the solutions taken by local authorities.
If the patent provides the right to engage in a certain type of activity for only 1 month, the entire amount of individual entrepreneurs contribute on the day of its design. Another mechanism is provided when it comes to a longer permits. During the first 30 days from the date of issue, IP introduces a part of the amount. The remaining part must be paid no later than 30 days before the expiration date of the document.
If the entrepreneur made a violation of these deadlines, the tax inspector has the right to appoint a penalty for each day of delay. IP is recommended to comply with pre-agreed terms of payment. This will allow faster and without unnecessary legal wires to extend the validity of the patent for a longer period of time.
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Features of the patent form of taxation
If an individual entrepreneur lives, for example, in Reutov, and the financial and economic activities under the Patent plans in Volgograd, then registration is carried out 1 time in the administration of the subject of the Federation. In this case, the action of the patent applies to the entire region. This means that absolutely legitimate IP can provide its services throughout the Volgograd region. At the same time, some restrictions existing within patent taxation are observed:
- the maximum number of employees should not exceed 15 people;
- the system cannot be applied within the framework of the partnership agreement or in the case of trust management business;
- the annual amount of income should not exceed 60 million rubles;
- in case of combining a simplified taxation system and the patent amount of income is taken into account simultaneously from two modes.
IN Russian Federation Created the necessary conditions For the development of private initiative. The policy aimed at optimizing the IP activity process allows you to make a legal status in a short time and proceed to work. In case of compliance with all the requirements established by the law, an individual entrepreneur can safely work. At the same time, the possible visit of the controlling authorities will not become an unpleasant surprise.
IP registration is obliged to pass on actual registration, that is, at the place of residence, but the entrepreneur has no right to create divisions in other cities. Nevertheless, the activities of the IP in various subjects of the Russian Federation are not prohibited. How to compare these requirements in real life and not be punished state? Consider the main differences, based on the chosen IP system of taxation: USN, UNVD, ESHN, based on PSN.
Recall that according to the Tax Code of the Russian Federation, entrepreneurs who have chosen ASN regime are obliged to submit reports, pay taxes and register the cash register only in the local authority.
The following categories cannot be used:
- private attractive lawyers and notaries;
- entrepreneurs who work for the ESKN;
- IP, which have over 100 employees.
In addition to income restrictions, an important point is size residual value Main fundamentals, if in 2017 it exceeds 150 million rubles, the entrepreneur loses the right to use USN or "simplified", as it is called in everyday life.
The object of taxation on the OSN regime may be "revenues" and "revenues minus costs". In the first case, the rate is 6%, and in the second - 15%. Regional authorities have the right to reduce interest rate Usn-flap.
Tax registration implies the submission of USN declarations at the place of registration of the entrepreneur, while there is no need to report in each of the regions in which business is being conducted. If IP is registered, then only at the place of residence of an individual entrepreneur.
So, can IP be a separate division? Unambiguous answer - no. The transition to simplified mode does not provide such a right.
Significant differences are possible if business is planned for UNVD in another region. The difference will be entered into both submission of reporting and in the transfer of tax payments.
ENVD or "Wenna" can be replaced with another mode only at the beginning of the year. By the way, the entrepreneur on the UCND without hired employees has the right to reduce tax on the amount of contributions to OMS and OPS on itself, but not more than half of the imputed tax.
Entrepreneurs can use the tax system in the form of UNVD not for the whole business, but only in relation to specific activities. The main difference between the ENVD regime, it can be used in conjunction with other forms of taxation. For example, to pay taxes on USN, and where the activities of the individual entrepreneur can use ENVD as an individual entrepreneur.
So, the IP will list taxes in two instances in various regions:
- According to the "Simplified" at the place of registration of IP.
- From ENVD income at the place of activity.
Such taxation can not always be advantageous for the entrepreneur, so before the transition to a similar scheme "IP is a separate unit", it is worth calculating all possible advantages and disadvantages. Thus, if an entrepreneur does not work at the place of registration, then it is necessary to re-apply to the tax, and choose the tax regime.
Such a type of activity as agricultural production also does not give the right to open a separate division for SP, even if the business is conducted on the ECN. An individual entrepreneur can carry out activities in any region, to receive profit from this, but to register the UNF tax authority Another region is legally impossible and no need.
Only the manufacturers of agricultural products are eligible to use ESHN, there are no such rights to those who are engaged in raw materials. Since 2017, it is allowed to go to the ECN companies that provide additional services Agrarians: sowing or harvesting, care for garden trees.
To comply with all the rules, according to the Documents on the opening of the individual, the entrepreneur must submit reports and fulfill payment obligations in favor of the tax inspection at the place of residence.
Do not forget the list of actions on the transition to the Eschn:
- Up to 30 days notify the state about the desire to move to the ECN.
- Submit notice to transition to tax authorities.
Business maintenance in other cities or regions does not exempt the entrepreneur who pays taxes on eskhn system, from the priority of profits from agricultural activities. As before, this mode provides for obtaining 70% of income from profile.
Thus, the presence of an individual entrepreneur in another city does not require official registration, but in fact such activity is not prohibited.
It is important to carry out regular payments at the place of registration of SP, and activities in various cities and regions are fixed in the form of additional income and expenses. Roughly speaking, repeated registration of IP is not required at the place of registration.
When implementing patent activities, as it is known, IP is obliged to register with the tax authority and pay for a patent. The law states that such a document provides the right to work in the region of its issuance.
So, when opening an office in another subject of the Russian Federation, it is necessary to register at the place of implementation. What does it mean? For an entrepreneur, who decided to provide services in other regions, registration of IP at the place of activity is obligatory, as well as receiving a new patent. At the same time, their number is not limited.
With innovations for patellites in 2019, many are thinking about the cost of online cash register. In online stores, the most expensive devices offer from the OFD, a fiscal drive for 3 years and installation service for almost 30 thousand rubles.
Patent taxation system in 2019 will be changed. So, the IP, which work on this regime will be required to switch to the so-called online cash offices.
At the same time, some relief are provided:
- for some categories of patent IP, a delay in such a transition will be applied;
- can be used tax deduction On the fact of buying an online cash register, the approved amount is 18 thousand rubles.
Business maintenance by an individual entrepreneur on a patent basis in several regions is a real situation. Unlike other taxation systems, patenters will have to re-register at the place of actual activity and receive the second patent. At the same time, reporting is handed over to the same rules as before.
In the event that it is planned to open an IP using ones, according to the Tax Code of the Russian Federation, the entrepreneur will need to be registered in the local tax authority. At the same time, it is not necessary to perceive this information in two, in the case of the activities of the IP, it is not in the region in which it consists in taking into account.
Reply to two popular questions among beginner entrepreneurs:
Report to forms of NDFL It is also necessary "at the place of residence" of an individual entrepreneur.
If IP works in another settlementThe postulation of the tax in the factual activity is not required.
From the point of view of the laws of the Russian Federation, separed division The following factors are indicated:
- stationary workplace,
- the employee continues its activities over 1 month.
However, none in one law, there is no information that the entrepreneur needs to register its unit. Opening the IP, to perform in a timely manner tax obligations And to honor the letter of the law is the main demand of the state.
If an individual entrepreneur does not pay the full amount voluntary insurance By the end of the year, the contract with the FSS becomes invalid, and it will be impossible to receive payments for temporary disability.
When the IP works only the owner, he pays for all payments to the funds and insurance contributions for myself. At the same time, if the IP has oversized workers, it must pay contributions for mandatory insurance And for its employees in the FSS. Regardless of the chosen tax regime, with the employment of the worker, IP is obliged to register, and register as an insurer within 10 days. In addition, it is necessary to submit reports to the FSS in a timely manner and paying contributions, and their regularity may vary: every month, quarter or until December 31, one payment for the year.
To trade individual entrepreneur not in the region tax registration The law is not prohibited, but in no way regulated. It turns out that when creating entrepreneur of stationary offices with permanent employees in another city, it does not require re-registration at the business site and pay for additional taxes or fees.
The exception is patellites who are required to obtain permission to activities in each region. At the same time, it will have to become registered at the place of business, otherwise the patent will not simply be issued.
The second exception to the rules are entrepreneurs who work for UNVD. Since this system is not applied for the whole business, but only for certain types of activities, and can be combined with the rest tax regimesThe scheme of action is different. Starting work in another region, you can register with the tax authorities at the place of activity and go to the same place on the "Simplifier", for example.
Very often, novice entrepreneurs have a question, is it possible to open an IP not at the place of permanent registration? This often happens when citizens move to live in another subject of the Russian Federation, receive temporary registration there.
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In this situation, it seems inappropriate to return to the native Lady item for registration.
Moreover, the future of the Future IP will be carried out at the current place of residence.
However, the law provides for a strict rule - is possible exclusively.
Legislation
The basic regulatory acts that establish the registration procedure, the REQUIREMENTS TO IP and other conditions of the entrepreneur are the Civil Code of the Russian Federation and.
They, from the point of view of the law, approve the process of acquiring the status of IP. Compliance with all conditions is a guarantee of the trouble-free passage of the procedure.
If the applicant will ignore those or other requirements, it is waiting for it.
Transferring documents to an unauthorized tax service, that is, the inspection, which is not located at the place of permanent registration, is the basis for negative verdict.
Requirements
For the applicant to be registered as an IP, it must comply with the following requirements:
- be completely capable;
- achieve majority;
- do not consist in public service.
In addition, registration is needed. It can be permanent or. Without such a registration procedure, IP is not produced.
This fact is due to the fact that IP has no legal address. Unlike organizations, you can find a businessman only by the address where he constantly or temporarily lives.
This norm allows:
- protect the interests of creditors;
- provide government agencies Conduct a full check of activities of all market entities.
Refusal of registration will receive applicants who are forbidden to engage in entrepreneurial activities by the decision of the court entered into legal force.
Registered and citizens of the Russian Federation are registered, and. The latter are required to submit documents confirming their legitimate stay within the boundaries of the Russian Federation.
REGISTRATION IP in another region
The registration of IP in another region is not performed if the applicant has a permanent registration (stamp in the passport). In the absence of such, you can contact a statement to the creation of PI in the presence of temporary registration.
This condition has important. In contrast, entrepreneurs do not have a legal address. Their activity is geographically identified at the place of permanent registration. If not, then the calculation takes a temporary registration.
In the case when the applicant does not have information about any registration, it is not assigned to the status of the PI.
By the way, to become a businessman, it is not necessary to personally be in the tax service with a set of documents.
Currently, it is possible to take advantage of other ways:
- send documents by mail, previewing the application in the notary;
- provide information B. electronic formusing your EDS;
- refer to the notary to certify the statement of its EDS and transferring documents to the tax inspectorate;
- submit documents through a representative who is valid on the basis of.
This option can be used if an entrepreneur has no opportunity to independently get to the reception in the tax service at the place of constant registration.
When it is necessary?
Registration of IP with registration in another region is usually necessary for those applicants who changed their permanent residence.
Usually their profit activities are planned to be implemented also at the place of stay.
The law, however, does not give them such an opportunity, the exception is cases when the applicant has no constant registration, that is, there is no stamp in the passport.
In other situations, future IPs either personally go to Tax inspectionor enjoy the considered methods of transferring documents remotely.
Is it possible to?
Registration of IP in another region is possible, but solely when it comes to applicants that do not have permanent registration.
If the applicant, bypassing this rule, will try to transfer documents not to its tax service, it will definitely receive a refusal.
With registration and without registration
Registration of IP in accordance with the law is unacceptable. We have already mentioned earlier about the significance of the place of permanent registration of an individual.
Lack of registration means the inability to attribute a person to a specific Tax ServiceThe auditory authorities will not be able to implement control measures, etc.
Registration can be two species - constant or temporary. The difference lies in the sessions of the person at the address. Temporary registration implies short-term stay At a specific place of residence.
IP will not be registered at this address, if it has a permanent registration. At the same time, when there is no territorial identifier, it is a temporary registration that is used.
Features of activity in another region
Activities in another region provides for some features.
They arise when interacting with the tax inspectorate and extrabudgetary funds. In many respects, this issue will depend on the chosen tax system.
Taxation system
There are following, affordable IP:
- ONE;
- ESHN;
- ENVD;
Different tax systems provide for the unequal procedure for registration as a taxpayer.
So, if IP chooses OST, USN, ESHN, then it will be accountable for the tax inspectorate at the place of permanent registration. It is there that the businessman must submit reports and declarations, as well as pay tax payments.
If he preferred ENVD or PSN, the application for registration is transferred to the tax inspectorate at the place of operation.
It is she who will control the work of this market entity, it will transfer reports and declarations.
By general rule Contributions to the FIU "on themselves" by IP makes at the place of permanent registration. At the same time, if he will attract hired workers, the NDFL reimburses at the place of operation.
