Documents for opening an individual entrepreneur. State registration of individual entrepreneurs with the tax office. How to apply for registration online

Before you start filling out the application for registration of an individual as an individual entrepreneur, place your passport in front of you. Remember, when the tax official checks the application, he will ask you to show an identification document (passport), and all the data entered in the application will be checked against the passport data. Therefore, if, for example, your last name in your passport is “Ezhov,” but in the document you wrote “Ezhev,” then such an application will not be accepted and you will have to rewrite it.

In our example, we will register Abvgdezhov Konstantin Varfalameevich, a native of Novosibirsk, registered in the city of Izhevsk.

For convenience, we will divide filling out the application on form P21001 into several stages, each of which will begin with a screenshot of the image of this application, and below will be comments on filling out the corresponding part shown in the picture.

Important! Only one symbol is allowed in each cell. One letter, space, period, comma, dash and others.

FILES
(8.8 MB)

So, let's begin!

ATTENTION! The innovation requires you to enter “city” and “mountain” instead of “city.” just "g". Instead of street - “street”

Section 1. Last name, first name, patronymic of an individual

In field 1.1.1 we enter the last name, in 1.1.2 - the first name, in 1.1.3 - the patronymic.
In strict accordance with passport information. If, for some reason, the “patronymic” field in your passport is not filled in, leave it blank in the application.

If you are not a foreign citizen and have valid Russian citizenship - Let's not waste time and go straight to Section 2:

Section 2. TIN

Write in the comments - if available. It is understood that foreign citizens do not have this document. If you are not one of them, feel free to fill out this 12-digit field.

Section 3. Gender

Men put 1, women - 2. If for some reason you begin to feel some changes in your body related to gender, one way or another, the field is also filled out in accordance with the passport, where gender must be indicated.

Section 4. Birth information

There are cases when a person was born, say, on December 30, but was registered in the documents only on January 4, he celebrates his birthday all his life on the 30th, and considers 30 as the date of his birth. Not in this case. As it is officially recorded, we enter it in the “date of birth” field.
In our case: 04/01/1972

The situation is absolutely similar with the place of birth. For example, Sverdlovsk no longer exists, but if according to your passport you were born in Sverdlovsk, we write: mountains. Sverdlovsk Just like in your passport!
In our case: GOR. NOVOSIBIRSK

Section 5. Citizenship

We put one if we are citizens of the Russian Federation. Foreigners give 2, stateless persons - 3.
5.1 is filled out only if you have 2 in the previous paragraph.

Section 6. Address of residence, stay

6.2. Number of the subject of the Russian Federation. As a rule, it coincides with the number that is printed on state automobile signs. Those. Moscow - 77, St. Petersburg - 78, etc.

6.3 - 6.5. If you live in some village, fill out 6.3 accordingly; for those living in the city, fill out subclause 6.4. For villagers and village residents - clause 6.5.

6.6. So we write the word “STREET” in capital letters and next to it the name of the street where you live.

Important! If the street name consists of several parts (for example, “Forty Years of Victory Street”), then an empty cell is left between the component parts, serving as a space.

6.7. Characteristics of the structure. House, property, barn, dugout, etc. More often than not, it’s home. We write the number next to it
Attentively! We write the number closer to the left edge of the field, and not to the right!

6.8. Building and building number (for buildings consisting of several buildings).

6.9. Characteristics of the premises. Apartment, room, corner in a yurt, etc. Most often - an apartment. And put the number next to it, as shown in the sample.

Section 7. Passport data

7.1. Type of document - enter 21. This is the identification number of the passport of a citizen of the Russian Federation.
7.2. Series and number. Remember about the empty cells that go beyond the spaces!
7.3. Date of issue. There's no room for error here.
7.4. Issued by. We enter exactly as in the document! If you see that the word does not fit into the line, it is better to move it to the bottom, remember: there is one letter in one cell!
7.5. The department code is also taken from the passport data.

she will be third in our application for registration! That is why in the very top field, which is called Page. Enter “003” yourself.

This concludes the body of the application and is followed by SHEET A of the application and SHEET B of the application.

Sheet A of the application

1. Code of the main activity. We select it from . It must correspond to the type of activity for which you are starting to do business. But there is an opportunity to choose other directions.
2. Codes of additional activities. You can enter many codes, and if, let’s say, you decide to deal with furniture and enter the code for furniture into the main type of activity, no one bothers you to indicate the wholesale sale of vegetables and medical services in additional types. It’s better to be on the safe side here than to run around and enter the code of the business you suddenly started doing.

In total, on one sheet, in addition to the main type of OKVED, you can enter as many as 56 codes.

Sheet B of the application

On the next page, first of all, enter its number 004.

We leave the fields for entering your full name and signature blank; we will fill them out directly in front of the tax service employee. The fields are filled in as a “manual completion” sample to show the final version of the application.

The e-mail is entered when the application is submitted electronically. However, if you provided an email address and then decided to submit the application in person to the tax authority, nothing bad will happen.

All! This completes the completion of the application for registration of an individual as an individual entrepreneur. Congratulations! Everything below is the business of tax officials and does not concern you and me.

Filling out form No. P21001 manually

Now about those who do not like or do not know how to tinker with the keyboard and who find it easier to work with a regular ballpoint pen.
You can fill out the application without resorting to computer technology; all you need is a regular ballpoint pen with black ink.

The principles of filling remain the same as electronically: in one cell we enter only one character - a letter, a comma, a space, a hyphen, etc. We write strictly in block letters, preferably without slanting.

We offer below a sample of filling out an application for registration of an individual. face as an individual entrepreneur, filled in with a regular pen and black ink. Red ink indicates comments that need to be taken into account when filling out the application.

If you have decided to open your own business and have settled on a form of ownership such as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, but on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

Once you have decided on your business and your choice has fallen on an individual entrepreneur rather than an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.

We will discuss the general cost estimate at the end of the article.

In fact, you have several options for your actions:

• Registration of individual entrepreneurs via the Internet - for this you can use the official tax service or carry out this operation through the State Services website.
• Personally submit an application to the tax office.
• Use the services of an online service or entrust this matter to lawyers.
• Another option is to register an individual entrepreneur through the MFC of your area.

Let us immediately note that when registering an entrepreneur, unlike an LLC, you will need to indicate the address according to your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let’s note a couple more nuances, or as they say Lifehack:

• When registering, you will need to pay a state fee of 800 rubles, but you don’t have to pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase time and add unnecessary steps when opening an entrepreneur.
• If you don't have a TIN, then you can first submit the necessary documents to the tax office to receive it, and register with this number, but this will increase the time frame. However, when registering as an individual entrepreneur, you will automatically be assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open an individual entrepreneur yourself - step-by-step instructions 2017

Step 1. Selecting a tax system

Before answering the question of how to register an individual entrepreneur, you need to first decide on the tax system that you will apply.

Making the right choice can both simplify your accounting and reduce your tax costs. An optimal and rational choice of tax system will allow you to make more profit from your business.

At the moment, there are only 5 types of tax systems used in Russia:

• - a general system that is suitable for all types of activities, is essentially the most difficult to maintain and is burdened with the largest number of taxes.
• - the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It’s somewhat more complicated, but if there are confirmed expenses, this is “income reduced by the amount of expenses.” In this case, the rate ranges from 5 to 15% depending on the region. However, this type of taxation has limitations.
• – a single tax on imputed income is also a special tax. a regime, the peculiarity of which is that taxes are calculated on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to apply until 2018.
• – refers to special modes. Activities are carried out on the basis of an acquired patent, and, as with UTII, the level of income does not affect the taxes paid.
• – agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically operate on OSNO. The transition to the simplified tax system or unified agricultural tax is best carried out together with the submission of documents for opening an individual entrepreneur; this is done on the basis of an application for transition to the simplified tax system. In addition, to submit this application you have 30 days from the date of registration with the Federal Tax Service. Otherwise, it will be possible to switch to the simplified tax system only from next year.

STEP 2. Selecting OKVED codes

You have probably already decided on the type of your activity; OKVED codes are used to describe it; they are mandatory and will be indicated both during registration and when generating reports to the tax office.

First, you need to decide on your main activity, its code will be the main one, then you should select additional codes for those types of activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application to open an individual entrepreneur

The next step you will need to fill out an application on form P21001, detailed instructions, illustrated with an example and the form can be downloaded from our website.

It is worth noting an important detail when submitting an application:

• If you submit it in person, then it is signed only in the presence of the Federal Tax Service employee to whom you provide the document.
• If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of state duty

The next stage, before registering an individual entrepreneur with the tax office, is paying the state duty, which currently amounts to 800 rubles.

Payment can be made in two ways, depending on which one you prefer:

• Pay the receipt at Sberbank or any other credit institution that makes this payment.
• Pay on the Federal Tax Service website.

STEP 5. Transition to a simplified taxation system

Let us note once again that when registering, the entrepreneur will automatically apply the general system (OSNO).

The transition to simplified taxation (USN) is carried out upon the corresponding application:

• It can also be submitted within 30 days, starting from the date of registration. Otherwise, the transition to the simplified tax system can be carried out starting next year, and the application must be submitted from October 1 to December 31.
• The transition to UTII is carried out through an application for organizations and for. This can be done within 5 days after the start of activities in accordance with the taxation system.
• The transition to the Unified Agricultural Tax is carried out according to. This can only be done once a year.
• must be provided 10 working days before using this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an individual entrepreneur:

1. Statement on state registration as an entrepreneur (form P21001) - provided in one copy. There is no need to stitch when submitting in person. Only “sheet B” is printed in 2 copies; it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
2. A copy of all pages of the passport.
3. Receipt of paid state duty (800 rubles).
4. When switching to a simplified version, a corresponding application is attached.
5. A copy of the Taxpayer Identification Number (TIN), if this number does not exist, it will be automatically assigned.

The tax office to which you will submit the documents should clarify whether it is necessary to staple the application in form P21001 and copies of the passport pages. Some tax authorities require this, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be given a date to receive the certificates. Since 2016, registration deadlines have been 3 working days, previously this period was 5 days. Next you will need to obtain certificates. You will not need to carry out any other actions at the tax office.

STEP 7. Receiving documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

1. – evidence that you are an individual entrepreneur.
2. Extract from the Unified State Register of Individual Entrepreneurs on 4 pages (extract from the unified state register of individual entrepreneurs).
3. Notification that you as an individual. persons are registered with the tax authorities.
4. Statistics codes from Rosstat will be required later in the work.
5. Notification of registration as a payer of insurance contributions to the Pension Fund of the Russian Federation. Using this code, you will make annual payments to the individual entrepreneur for yourself (fixed payments).

STEP 8. Registration of individual entrepreneurs in funds

If you are going to carry out activities independently, without hiring employees, then you can skip this point, but if you have at least 1 employee, then you will need to do this, read more about this in our article. Please note that if you miss the deadlines established by law, you may be fined.

Actions after registration

Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.

Using a cash register (abbreviated KKM or KKT):

• When providing services to the public (individuals), regardless of the taxation system, you can use strict reporting forms (SSR) instead of cash register equipment. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, but if you make payments to organizations, then you will not be able to do without a cash register. It is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
• When working on a patent or UTII, the use of cash register is also not necessary, and instead of a cash register receipt, a BSO, receipt or sales receipt can be issued.
• Notaries and lawyers are allowed to work without using a cash register.
• Also, in any taxation system there is a certain list of activities in which cash registers may not be used.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible or advisable. .

Checking account

Accounting for individual entrepreneurs

Finally, you will need to decide on . After all, you can conduct it personally, invite a visiting accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Table of expenses when registering an individual entrepreneur

Name	Sum	Note
State duty	800 rub.	Necessarily
Registration of a current account	0-2000 rub.	Not required, but most often registration is free
Making a seal	650-1200 rub.	Not necessary. The price depends mainly on the printing equipment
Legal services for starting an entrepreneur	1000-5000 rub.	If you decide to seek the help of lawyers rather than do everything yourself
Notarial services	1000 rub.	Certification of an application for registration of an entrepreneur, if submitted through a representative
Total	From 800 to 8200 rub.	Depending on your actions

Possible reasons for refusal of registration

There are cases when tax authorities may refuse to register as an individual entrepreneur:

• The presence of typos in documents and the provision of incorrect data.
• Not the entire list of required documents was provided.
• The documents were submitted to the wrong tax authority.
• A ban on conducting business activities was imposed on an individual and its period has not yet expired.
• Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

The advice is this: you shouldn’t deviate from actual activities, but it’s also better not to indicate too “traumatic” codes as the main type of activity - the amount of contributions to the Social Insurance Fund depends on them if you plan to hire employees.

Checking account

For individual entrepreneurs it is not mandatory, but highly desirable, especially since most banks now offer preferential terms for cash settlement services. Many banks directly prohibit the use of an individual account. persons for business activities.

Seal

Availability is not mandatory, however, if desired, it can be made. Some contractors ask for a seal to be placed on documents as an additional means of protection. True, it is not difficult to forge a seal, so this method of protection is extremely dubious and is used rather for complacency.

Immediately after registering an individual entrepreneur, we recommend using Internet accounting to conduct business and submit reports online. Only now there is a promotion “a year as a gift for new entrepreneurs”. This will save up to 200,000 rubles. on the services of an accountant, which is important for starting a business from scratch.

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Step-by-step instructions for registration

It seems that opening an individual entrepreneur is difficult: a lot of paperwork, going through various authorities.

Inna Zimina

editor of Tinkoff business

Anton Dybov

tax expert

But it only seems so. In reality, this is a matter of a couple of hours, or maybe less.

Required documents

Here's what you'll need to register:

1. Passport and its copy.
2. Taxpayer Identification Number, if available.
3. Completed application form No. 21001.
4. Receipt for payment of state duty - 800 rubles. It is not needed if you register on the Internet, through a notary or MFC.

But before preparing the documents, you need to decide how you will register the individual entrepreneur: yourself or through an intermediary. You can use the services of a lawyer or special services.

To register through an intermediary, you need to send him your documents, pay for the work and wait for the tax office to send registration documents by email.

I’ll tell you in detail about self-registration. To register as an individual entrepreneur, you need to go through three steps:

1. Fill out an application.
2. Choose a tax system.
3. Submit documents to the tax office.

How to run a business without fines

Earn more without breaking the law. Once a month - in our newsletter for entrepreneurs

Self-registration

Fill out the application

The tax office has its own requirements for filling out an application for registration. For example, if you fill out the application manually, you can only use black ink. The mobile phone number must begin with “+7”, and the landline number with “8”. Let's look at it with an example.

On the third page you need to indicate the OKVED activity codes. Using them, the tax office will understand what you are doing. For example, 31.02 is the production of furniture, and 47.78 is the sale of sunglasses and vision protection.

For some types of activity, then you won’t have to pay taxes for a year or two. Tax holidays can be received by new individual entrepreneurs who work on a patent or simplified tax system in production, social, scientific spheres or provide personal services. Regional laws determine which companies can receive tax holidays.

The application must indicate the main and additional activity codes. The main one is the one for which you plan to receive the most income. There can be as many additional ones as you like, but we recommend limiting yourself to two.

On the fourth page you need to indicate your contact phone number and email. Please indicate how you would like to receive information about individual entrepreneur registration: in person, by mail or through a proxy.

Choose a tax system. An individual entrepreneur can work on a general system or special modes - simplified tax system, UTII, patent.

The application indicates which version of the simplified tax system it is planned to work on: “Income” or “Income minus expenses”. It is profitable to work on “Income” for entrepreneurs who provide services. If expenses are more than 60% of turnover, it is more profitable to work according to the “Income minus expenses” system.

Pay the state fee. The state fee must be paid if you submit documents to the tax office yourself. You can pay on the tax website or through your mobile bank.

If you submit documents through the tax website, you do not need to pay a fee, but you will need an electronic signature.

Self-registration

Submit documents

You can submit documents for registration of an individual entrepreneur at the tax office, through the MFC, by mail or via the Internet.

Through the tax office- come to the tax office and give the inspector your documents and a receipt for payment of the state duty.

By mail- send documents by registered mail with declared value and inventory.

Through MFC- come to the MFC with documents, and the operator himself fills out the application, makes copies and sends everything to the tax office.

Through the Internet- documents can be submitted through the tax website. To do this, you need a qualified electronic signature - CEP. Let's look at this method in more detail.

How to apply for registration online

To submit an application online, you will have to issue a qualified electronic signature - CEP. It is multifunctional - you can sign contracts with contractors and participate in tenders. You can issue a CEP at a certification center or at a bank.

After the CEP has been received, you can register the individual entrepreneur.

Go to the individual entrepreneur registration website and select “Register a person as an individual entrepreneur” in the left column

After checking the application, attach a scan of your passport, TIN, and sign the application using an electronic signature. The application will go to the tax office. After 3 days you will receive a registration notification by email.

Registration documents will be sent by email

Since 2017, the tax office has been sending notification of individual entrepreneur registration by email. You can save or print it. No official forms are needed.

How much does it cost to open a sole proprietorship?

The cost depends on the registration method.

Upon self-registration you need to either pay a state fee - 800 RUR, if you submit documents to the tax office in person, or pay a CEP - from 3 thousand rubles, if you are going to register through the tax office website. The cost of a signature depends on who issues it and additional services.

If you arrange through intermediaries, you will have to pay:

1. Registrar services - usually from 2000 RUR.
2. A notary's power of attorney - from 800 to 2000 RUR, if he goes to submit documents to the tax office for you.

If the registrar sends documents via the Internet, you will also need to complete a CEP - from 3 thousand rubles.

How long does registration take?

If you register as an individual entrepreneur and submit documents yourself, registration takes 3 business days from the date of submission of documents.

If you register an individual entrepreneur through intermediaries, the period may increase - check with the company.

When can the tax office refuse to register an individual entrepreneur?

Here are the most common mistakes:

1. Typo in full name.
2. Incorrect passport number or series.
3. Submission of documents not at the place of registration.
4. Incorrect abbreviation of a word. For example, the word “district” should be abbreviated as “district”, and not just “r.”.
5. TIN, if any, is not indicated.

If you are denied registration, you will have to fill out the application again and pay the state fee.

After registration

To start work, you need to open a bank account and notify the authorities about the start of work.

Send a notification about the activities of the individual entrepreneur. According to the law, the individual entrepreneur must notify the regulatory authorities about the start of work. True, this does not apply to all areas of activity. If you open a cafe, inform Rospotrebnadzor about it, and if you provide social services, inform Rostrud.

You can report in person, through the MFC or by mail. The main thing is to indicate in the notice the start date of work, address and type of activity. If an individual entrepreneur does not report the start of activities, he may receive a fine.

Open an individual entrepreneur's current account in a bank. It is needed for settlements with clients, partners, and for paying taxes and fees. Choose a bank where the conditions, cost of service and commissions suit you.

Do I need an IP stamp?

There is no requirement in the law that an individual entrepreneur must work with a seal. Some entrepreneurs do it out of habit or because they don’t want to explain to other companies that they can work without a seal.

FAQ

Do I need to register with the Pension Fund? The tax office itself will transmit information about you to the pension fund, FFOMS and statistical authorities.

Is it possible to open an individual entrepreneur if you are employed? If a person is not a civil servant and works under an employment contract or a contract, it is possible to register an individual entrepreneur.

How to open an individual entrepreneur for the founder of an LLC? The procedure is the same as for the others.

How to open an individual entrepreneur if there is no permanent registration? An individual entrepreneur can be registered at a temporary registration address if you do not have a permanent one. If you live in Moscow under temporary registration, but are registered in Kaluga, the individual entrepreneur will have to be registered in Kaluga.

How to open an individual entrepreneur for a foreign citizen? You need to translate documents into Russian and have temporary registration. Otherwise the process is the same.

How to get tax holidays? Newly registered individual entrepreneurs can count on them. If before this you had the status of an individual entrepreneur, then you ceased activity and deregistered, and then registered again, then you can also qualify for a vacation.

If an individual entrepreneur is engaged in education, social services, scientific activities or production, then you can count on vacations. If trade, then definitely not. Each region has its own holidays, it is better to check the information on the tax website.

If I registered as an individual entrepreneur at the end of the year, do I need to report? You will have to report in any case. If you haven’t earned anything in a year, you need to submit a zero declaration and pay insurance premiums.

Do I need to get my own work book and pay my salary? No no need.

Do I need to inform the tax office if I have changed my passport? No. The territorial body of the Ministry of Internal Affairs - the passport office - will itself transmit the information to the tax office.

Approach the issue of filling out an application for registration of individual entrepreneurs with all responsibility. The new form P21001 is machine-readable, which means that any deviation from the standard may result in refusal of registration. In case of refusal, the application will have to be filled out and submitted again, as well as the state fee must be paid again.

Necessary documents to fill out an application for registration of individual entrepreneurs:

— application form for state registration of an individual as an individual entrepreneur in form P21001 download;

— passport or passport details;

— Taxpayer Identification Number (if available).

Sample application P21001 for registration of individual entrepreneurs in 2020:

2. On page 2 of the application we indicate the address of the place of registration and passport details. You can find out the index by address using. The requirements for document preparation also approved the following applications for mandatory use:

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

3. On sheet A of the application we enter the OKVED codes of the types of activities we are going to engage in. One code must contain at least 4 digital characters. Additional codes are entered line by line from left to right. First familiarize yourself with the types of activities prohibited for individual entrepreneurs.

4. On Sheet B of the application we indicate the procedure for issuing documents and a contact telephone number. Fields Full name and the applicant's signature are filled out only by hand in black ink in the presence of a tax inspector when submitting an application for state registration. You do not need to have your signature certified by a notary when submitting documents for individual entrepreneur registration in person.

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

If you have any difficulties filling out the application form P21001 or you are afraid of making a mistake and being refused, use the free online service for preparing documents for individual entrepreneur registration in 15 minutes. This service will help you prepare documents for individual entrepreneur registration without errors, free of charge.