Documents for registration of an individual entrepreneur

Who can register as an individual entrepreneur

An individual can register as an individual entrepreneur, but only if this is not prohibited by law or court.
For example, an individual entrepreneur will not be registered if the entrepreneur was declared bankrupt less than a year before filing the application. It is important to know at what age you can open an individual entrepreneur. Many minors make money on the Internet and want to legitimize their activities. To become an entrepreneur, you do not have to wait until your 18th birthday: you can register as an individual entrepreneur if at least one of the following conditions is met:

1. A citizen entered into marriage before reaching the age of majority - in this case he immediately acquires full legal capacity (Clause 2 of Article 21 of the Civil Code of the Russian Federation).
2. The decision to emancipate a citizen was made by the court or the guardianship and trusteeship authority (paragraph 2, paragraph 1, article 27 of the Civil Code of the Russian Federation).
3. The parents gave consent for their child, who has reached the age of 16, to engage in entrepreneurial activity (Clause 1 of Article 27 of the Civil Code of the Russian Federation).

Important! Persons under 14 years of age will not be able to register as individual entrepreneurs. There is no direct prohibition in the law, however, the list of documents that must be submitted to the tax office for registration includes a copy of the passport. Obviously, a person who is under 14 years old cannot have a passport.

How long does it officially take to open an individual entrepreneur?

Any adult citizen of the Russian Federation or a foreign person without mental or other illness that affects legal capacity can conduct business as an individual entrepreneur. Participation in certain types of activities requires the absence of a criminal record. With the consent of parents or guardians, an individual entrepreneur can be registered by a minor aged 14 to 18 years. The court or guardianship authority can also recognize the legal capacity of such a teenager by declaring his emancipation.

To begin the procedure for registering an individual business, you must prepare in advance a package of the following documents:

• Passport or other document equivalent to an identity card.
• Certificate of assignment of TIN number.
• Application for opening an individual entrepreneur.
• Statement on the choice of tax regime, if this is not a general taxation system.
• A receipt confirming payment of the state fee.

Before opening an individual entrepreneur, you need to decide on the type of activity. You can choose any legal business. However, there are types of activities that you cannot engage in as an individual entrepreneur. For example, this is the retail sale of alcoholic beverages. An entrepreneur has the right to choose one type of business or run several at once.

The type of activity is indicated in the form of a code from OKVED (All-Russian Classifier of Types of Economic Activities). Subsequently, you can add codes from OKVED and remove those for which work is not carried out.

Important! When selecting several types of activities, you must indicate one of them as the main one. This directly affects the number and size of taxes, as well as the need to obtain permits and licenses.

Next, you need to decide on the tax system on which you intend to work. The number of taxes to be paid, reports to be submitted to the tax office and the list of permitted activities depends on its choice. When determining the optimal system for a particular business, it is advisable to consult with an accountant, since without sufficient experience, you can make a mistake when choosing the appropriate tax regime. And it will not be possible to change the taxation system again. Employees of the Federal Tax Service can also help with the choice.

Next, you need to submit the completed application through the Federal Tax Service website or in person to the tax office or MFC. When submitting documents for opening an individual entrepreneur in electronic form, you must have a confirmed account and an enhanced qualified electronic signature.

How long it takes to open an individual entrepreneur is determined by current legislation. The application, along with other documents, is reviewed and verified within 3 working days. You can check the end of state registration of individual entrepreneur status on the official website of the tax service or at the Federal Tax Service, located at the place of permanent registration or temporary residence. When submitting documents through a multifunctional center, opening an individual entrepreneur may take up to 7 working days.

Important! A certificate of state registration of individual entrepreneurs has not been issued since 2017. And as of 2020, the issuance of any paper documents confirming the opening of a business has been stopped. In 2020, they are provided only in electronic format. Instead, the tax service sends a notification to the entrepreneur’s email address about the individual’s registration as an individual entrepreneur and a USRIP entry sheet.

If an entrepreneur wishes to receive copies of supporting documents in paper form, he must first request them along with submitting an application for registration. You can pick them up in person at the tax office or indicate a registered letter by mail as the method of receipt.

What documents are needed to register an individual entrepreneur?

To register an individual entrepreneur, the following documents will be required (Clause 1, Article 22.1 of the Federal Law “On State..." dated 08.08.2001 No. 129-FZ):

1. Application for state registration of individual entrepreneurs, drawn up in form P21001 (we will tell you how to fill it out below).
2. Receipt for payment of state duty in the amount of 800 rubles.
3. A copy of the passport of the future entrepreneur (subparagraph “b”, paragraph 1, article 22.1 of Federal Law No. 129).
4. Application for the application of a special tax regime (STS, PSN, etc.).
5. Receipt for payment of state duty (not always required, we will tell you more below).

If a minor is registered as an individual entrepreneur, you will additionally need to submit one of the following documents:

• notarized consent of parents (guardians) for registration;
• a copy of the marriage certificate;
• a copy of the court decision (guardianship and trusteeship authority) recognizing the applicant as legally competent.

How can a foreigner obtain individual entrepreneur status?

Not only Russian citizens, but also foreign ones can register an individual entrepreneur and conduct legal business in the Russian Federation. Even if an individual does not have citizenship at all, he can engage in commercial activities in Russia. You just need to prove the legality of your stay on the territory of the Russian Federation. What documents are needed to open an individual entrepreneur if there is no Russian citizenship?

1. Application P21001 is the same form that Russians fill out in Russian. There is no special form provided.
2. A copy of the applicant's main identification document. Depending on the category of the individual, this may be: a passport of the country of citizenship, a refugee certificate, a certificate of someone who has received temporary asylum in the Russian Federation; identity card of a stateless person.
3. A copy of the birth certificate, if the main document of the foreign citizen or stateless person does not contain information about the date and place of birth.
4. Confirmation of legal residence in Russia: a copy of a temporary residence permit or residence permit and the original for comparison.
5. Confirmation of payment of the state fee in order to register an individual entrepreneur (the amount is the same as for Russians).

Important: all originals written in a foreign language must be translated and certified by a Russian notary.

You can learn more about what documents are needed to open a business, how an individual entrepreneur differs from an LLC, and what features exist during state registration in your region at a free individual consultation.

Free consultation on business registration

Method of submitting an application and documents for individual entrepreneur registration

Registration documents must be submitted to the tax office, but it is not necessary to visit it in person. Documents for individual entrepreneur registration can be submitted to:

• directly through the tax service (in person or through a representative) - for those who still want to communicate with tax authorities before becoming an entrepreneur;
• through a multifunctional center (MFC);
• by mail to the tax office address, with a list of the contents and a notification of delivery;
• by sending electronic documents signed with an electronic signature to the tax office’s email;
• through the website of the Federal Tax Service using the service “State registration of legal entities and individual entrepreneurs”;
• through the “State Services” portal using the “State registration of an individual as an individual entrepreneur” service.

We submit documents to the tax office

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

If the future individual entrepreneur submits papers in person

, he needs:

1. Submit a set of documents to the Federal Tax Service officer.
2. In the presence of an employee, sign the application for registration of individual entrepreneurs.
3. Receive a receipt confirming the delivery of documents (with a signature, seal and the date when you need to come for the completed documents of the individual entrepreneur).
4. Take one copy of the notice of transition to the simplified tax system with the date, signature and seal of an employee of the Federal Tax Service (it may be required to confirm your transition to the simplified tax system).

To submit papers through a representative

or sent
by mail,
you must have an application in form P21001 and a copy of all pages of the passport certified and stamped by a notary. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of the contents and a notification to the address of the Federal Tax Service.

Read this article about how to draw up documents if an individual entrepreneur will work without a seal.

Create documents for individual entrepreneurs for free

Activity codes according to OKVED

The All-Russian Classifier of Types of Economic Activities (OKVED) is a reference book in which each type of activity of an entrepreneur is assigned its own unique code. When registering, the future entrepreneur must indicate which OKVED codes he will work with. This must be done on sheet A of form P21001.

It is important to choose the right OKVED codes. Otherwise, tax authorities may have doubts about the legality of your activities. And for incorrectly selected OKVED codes they can be fined - in accordance with Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, the fine ranges from 5,000 to 10,000 rubles.

The legislator does not limit the number of OKVED codes that you can register. The main thing is to choose one main one. This will be the code for the activity that you plan to engage in most often and receive most of the profit from its implementation. Simply record additional codes in the Unified State Register of Individual Entrepreneurs - for example, in the future you will be able to engage not only in the retail sale of non-food products, but also provide delivery services.

It is convenient to work with the classifier - it is divided into sections (from A to U), which, in turn, are divided into classes. Classes are divided into groups, and groups into subgroups. When registering, it is enough to indicate a four-digit code - all subgroups included in the selected group will be assigned to the individual entrepreneur automatically.

If at the time of registration you do not indicate in the application the code that you will need in the future, nothing bad will happen - changes to the Unified State Register of Entrepreneurs can be made later by filling out form P24001.

ConsultantPlus has many ready-made solutions, including reference information “State registration of individuals as individual entrepreneurs.” If you don't have access to the system yet, sign up for a free trial online! You can also get the current K+ price list.

Amount and payment of state duty

The state fee for registering an individual entrepreneur is 800 rubles (subclause 6, clause 1, article 333.33 of the Tax Code of the Russian Federation). Here you can save money - you won’t have to pay if you submit registration documents not in paper form, but via the Internet, using a special electronic service. The fee will not be charged even if you submit papers through the MFC (subclause 32, clause 3, article 333.35 of the Tax Code of the Russian Federation).

If you still decide to submit documents to the tax office in person, you can pay the fee at any bank. To do this, you will need a receipt - it can be generated on the tax service website using the “Payment of state duty” service.

Receipt for payment of the fee for registration of individual entrepreneurs

A receipt for payment of state duty is a document confirming the fact that you contributed money for the service of registering an individual entrepreneur to the budget. It must be attached to the package of documents for the tax office - if this is not done, the application will not be considered. As a receipt you can submit:

• payment order with a note about payment from a bank account (paragraph 2, paragraph 3, article 333.18 of the Tax Code of the Russian Federation);
• bank receipt - if the duty was paid in cash (paragraph 3, paragraph 3, article 333.18 of the Tax Code of the Russian Federation).

Submission and receipt of documents for registration of individual entrepreneurs in Moscow

Upon arrival at the 46th tax office, the applicant for individual entrepreneur status receives a coupon and waits until it is his turn. As a rule, this does not take much time. Communication with an employee of the registration authority also proceeds quickly: he accepts the documents, asks to sign the application and issues a receipt for receipt of the papers. The applicant must have a passport and the original TIN certificate.

Starting from 2020, opening an individual entrepreneur in Moscow will take only three working days from the date of submission of documents. The exact date is indicated in the receipt. You need to take this receipt with you when you appear at the Federal Tax Service on “day X”. Keep in mind that if you do not show up on time, the individual entrepreneur registration certificate, notification of registration with the Federal Tax Service and an extract from the Unified State Register of Individual Entrepreneurs will be sent by mail to your home address. In this case, the period for receiving documents depends on the work of the post office.

Filling out an application on form P21001

Form P21001 was approved by order of the Federal Tax Service of Russia “On approval...” dated January 25, 2012 No. ММВ-7-6/ [email protected] It is important to fill out this document correctly - if there are errors in it, registration will be denied. On our website you can fill out the form.

The requirements that the legislator sets for completing an application in form P21001 are given in Appendix No. 20 to the order. Let's list the main ones:

• The form can be filled out on a computer or manually using black ink.
• Form text fields are filled from left to right, starting with the leftmost empty space.
• The application must indicate the applicant's email address - the result will be sent to it after reviewing the documents.
• Blank sheets are not included in the application sent to the Federal Tax Service.
• OKVED codes indicated in the application must have at least four characters, and the name of the code does not need to be indicated.

When registering an individual entrepreneur via the Internet, it is easier to fill out an application - the system will not miss an incorrectly completed document.

How to submit an application for registration of an individual entrepreneur through the service on the tax website

First you need to create an account in the service and log in to the site:

Next, select the “Individual Entrepreneurs”

and click on the button
“Fill out a new application”
:

After this, add a checkbox that confirms your consent to the processing of personal data and click on the link with the application form P21001

:

A service will open in front of you, which consists of 5 steps

. We did not describe in detail how to fill out each of the steps, because... Everything in the service is quite clear, and if you have questions, you can always read the information blocks on the right:

Selecting a tax regime

The question of how to choose the appropriate tax regime must be asked simultaneously with the question of how to open an individual entrepreneur on your own. Your profit depends on the answer: make a mistake and you will overpay the state tens of thousands of rubles.

The classification of existing tax regimes is as follows:

1. General (OSN, general taxation system) - used by large organizations with high revenues and number of employees. Entrepreneurs on OSN pay VAT and income tax - this takes a lot of money and time (you will have to keep full accounting, calculate payment amounts and file various declarations). It is not recommended for a beginner individual entrepreneur to work on OSN.
2. Special (Article 18 of the Tax Code of the Russian Federation). You need to know about them in order to answer the question about which individual entrepreneur is better to open for beginners. There are several such modes:

• simplified taxation system (STS) - an entrepreneur pays a tax of 15% of the difference between income and expenses or 6% of all income received excluding expenses;
• patent taxation system (PTS) - an entrepreneur acquires a patent to carry out a certain type of activity and does not pay other taxes;
• unified tax on imputed income (UTII) - the entrepreneur pays tax in the amount established by the state; he is exempt from other tax payments;
• professional income tax (PIT) - it can only be applied by those entrepreneurs who do not have employees; from income received from individuals, you must pay 4%, from legal entities - 6%;
• Unified Agricultural Tax (USAT) - paid by entrepreneurs working in the agricultural sector.

Does the term depend on the taxation system?

The duration of the individual entrepreneurial activity is not affected by the chosen tax regime. A future entrepreneur can, by default, work on the general taxation system (GTS) or choose a special regime: single tax on imputed income (UTI), “simplified tax” (USN), unified agricultural tax (USAT) or patent (PSN). The fundamental difference is that when working on a special system you need to pay one or two taxes, and on the general regime - from three to five.

The simplified system provides for work in one of two options. The “simplified” type “Income” assumes a single 6% tax. On the simplified tax system “Income minus expenses” you need to pay 15% of the difference between earnings and expenses. At the same time, the annual profit of an entrepreneur should not be more than 150 million rubles. To apply the simplified taxation regime, you need to submit a notification about this within a month after opening an individual entrepreneur or attach it directly during registration.

Important! The use of UTII is possible only for certain types of businesses, a full list of which is listed in the Tax Code. The tax on this system is fixed, and the specific amount depends on various conditions. The UTII regime is planned to be abolished in 2021. The purchase of a patent replaces the payment of income tax for a period of one month to a year. In fact, this is the acquisition of a permit to engage in a certain business, which costs a certain amount of money. The cost of a patent changes annually and is determined by the state.

The single agricultural tax can be applied to individual entrepreneurs who derive more than 70% of their total income from agricultural production. The tax amount is determined as 6% of the difference between earnings and expenses, including VAT. So, registration of an individual entrepreneur with the Federal Tax Service lasts up to three working days. The actual duration of the procedure, how long it takes to register an individual entrepreneur, including the preparation of documents, depends on the correct completion of the application and a responsible approach. Upon completion of the process of opening an individual entrepreneur, the applicant either receives a certificate of registration of an individual entrepreneur or a refusal of it.

Procedure for submitting documents

The procedure for submitting documents is as follows:

• collect a complete package of registration documents;
• if you submit documents not in person, but by mail or through a representative, have your signature certified by a notary;
• submit documents for registration - in person, by mail or via the Internet;
• receive a notification about the acceptance of documents - an employee will issue it at the tax office or MFC; When submitting an electronic application, the system will download it automatically.

Which tax office should I contact?

Documents must be submitted to the tax office located at your place of residence. If you are registering an individual entrepreneur through the MFC, contact the nearest branch - the employees will independently transfer the documents to the tax office to which you are assigned.

Online methods of registering individual entrepreneurs and their alternatives

Individuals are prohibited from engaging in entrepreneurial activities without state registration (Part 1 of Article 23 of the Civil Code of Russia) under the threat of being brought to administrative liability under Part 1 of Art.
14.1 of the Code of Administrative Offenses of the Russian Federation. Registration of individual entrepreneurs (IP) in the capital and some millionaire cities is carried out by single registration centers, in other settlements - by divisions of the Federal Tax Service (FTS) at the place of residence of citizens (Part 3 of Article 8 of the Law “On State Registration of Legal Entities and Individual Entrepreneurs” » dated 08.08.2001 No. 129-FZ, paragraphs 2, 3 of the order of the Ministry of the Russian Federation for taxes and duties dated 22.07.2004 No. SAE-3-09 / [email protected] ).

According to Part 1 of Art. 9 of Law No. 129-FZ you can register:

1. By contacting the Federal Tax Service directly.
2. By sending documents to the tax service by letter with the declared value and an inventory of the investment.
3. Online:

• via the Federal Tax Service website.
• through the Unified Portal of State and Municipal Services.

1. By contacting the multifunctional center for the provision of state and municipal services (MFC), whose employees will send electronic copies of documents to the tax service.
2. Through a notary.

Important! You can register an individual entrepreneur for free online, through a multifunctional center or with a notary, since the state fee is not charged when submitting documents electronically (letter of the Federal Tax Service of Russia dated July 18, 2019 No. GD-4-19 / [ email protected] ). Notaries and MFCs send documents electronically.

Actions after registration

If everything went well and the information that you are now an individual entrepreneur is included in the Unified State Register of Entrepreneurs, know that it is too early to relax. Now you need:

1. Order a print. The stage is optional, but desirable - with a seal it will be easier to work with legal entities, certify strict reporting forms and participate in tenders.
2. Open a bank account.
3. Purchase an online cash register, except in cases where the activities of an individual entrepreneur fall into one of the categories established by Part 2 of Art. 2 of the Federal Law “On the Application...” of May 22, 2003 No. 54-FZ.
4. If you have employees, register with the Social Insurance Fund as an employer.
5. Obtain a business license if required by law.

Can they refuse to open an individual entrepreneur?

Sometimes a refusal is received in response to an application for registration of an individual entrepreneur. The list of grounds for refusal is given in Art. 23 Federal Law No. 129. You will not become an entrepreneur if:

• the application was drawn up incorrectly or an incomplete set of documents was attached to it;
• documents are not certified by a notary if you submit documents by mail or through a representative;
• the registration application was signed not by you, but by another person who does not have the right to do so;
• the passport data specified in the application does not correspond to the data that the Federal Tax Service received from the Ministry of Internal Affairs;
• the court has prohibited you from working as an individual entrepreneur;
• you already have the status of an individual entrepreneur;
• less than a year has passed since you were declared bankrupt or since the court made a decision to forcibly terminate your activities as an individual entrepreneur;
• the ban on business activities imposed by the court has not expired.

How to register an individual entrepreneur in this case? You will have to eliminate the reason why you were refused, for example, if the package of documents is incomplete, update it. But if there is a ban on doing business, all you have to do is wait until it expires.

Individual entrepreneur registration period

Registering a business in Russia is a government service provided by the Federal Tax Service. The procedure has a strictly established period during which the Federal Tax Service must make a decision on registration or refuse it.

But as is well known, reality does not always coincide with expectations. How many days can it actually take to open an individual entrepreneur? Can we trust the deadlines specified in the law? Let's look at this in more detail.