According to current Russian legislation, an individual entrepreneur can conduct commercial activities only after registering an individual entrepreneur. This legal status is confirmed by a certificate issued by the Federal Tax Service. What kind of document is this? How to get it and how to find out the serial number of the certificate of state registration of individual entrepreneurs?
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How the certificate of state registration of an individual entrepreneur has changed
Previously, a certificate of registration of an individual as an individual entrepreneur was issued to all citizens upon opening an individual entrepreneur. The document had the form P61001 and was valid on the basis of Government Order No. 439 of June 19, 2002 (Appendix 22). Since 2013, the form has changed to P61003 according to Order No. ММВ-7-6 / [email protected] dated November 13, 2012 (Appendix 3). However, on September 12, 2016, the Federal Tax Service approved Order No. ММВ-7-14/ [email protected] , which also canceled the previous order, putting into effect the registration sheet in the Unified State Register of Individual Entrepreneurs in the form P60009.
Thus, the certificate of state registration of an individual as an individual entrepreneur is no longer issued, but all previous, already issued, documents retain their legal force, legitimizing the legal status of the entrepreneur. The form confirming the fact of registration of a citizen in the register is a record sheet, which contains all the basic information about the individual and work activities. The OGRNIP number, the date of entry (opening an individual entrepreneur) and mandatory indicators are also indicated here. Now no tax office will issue usual certificate of state registration of an
The role of the document in the activities of individual entrepreneurs
The certificate confirms a person's right to do business. An entrepreneur cannot carry out actions with the aim of making a profit if he does not have this form in his hands.
In accordance with Russian legislation, all persons wishing to start a business must go through the registration procedure. Each individual entrepreneur is assigned a OGRNIP. The entrepreneur will use this number while carrying out his activities.
This set of numbers represents the registration number contained in the Unified State Register of Individual Entrepreneurs. It confirms a person’s right to do business as an individual entrepreneur.
Information about an individual entrepreneur is entered into the Unified State Register. The tax service has access to all data about the businessman. OGRNIP consists of 15 digits, they are arranged in strict sequence.
How the certificate of registration of an individual entrepreneur has changed
The innovations also affected such forms as a certificate of registration of individual entrepreneurs . The form is another important registration document for an entrepreneur, since it contains information about the individual’s TIN and is subject to re-registration when changing the address of residence. This certificate was put into effect by the current Order of the Federal Tax Service No. YAK-7-6 / [email protected] dated 08/11/11 and has not yet been cancelled. But the document is printed not on a special form with a hologram, but on regular A4 paper.
Why has the previous procedure for tax document flow changed, and why is a certificate of registration of an individual entrepreneur no longer issued? The reason is indicated in Order No. ММВ-7-14/ [email protected] , which states that the new regulations were approved in order to increase the efficiency of the registration procedure for business entities. Such a vague wording apparently means the need to save money due to the simplification of document flow, as well as speeding up registration actions when opening or liquidating a business.
Be that as it may, in practice nothing changes for taxpayers. Just as before a businessman conducted legal activities, and this was confirmed by a certificate of state registration of an individual entrepreneur, so now the work is carried out in accordance with official papers. Only instead of f. P61003 a record sheet f. is issued. P60009. If a citizen opened his own business before 01/01/17, in this case an individual entrepreneur has been created, acting on the basis of a certificate. Since already issued documentation continues to be valid, only forms from 2020 are subject to renewal.
Obtaining a duplicate certificate
Answer: According to paragraph 14 of the Rules for maintaining the Unified State Register of Taxpayers, approved by Decree of the Government of the Russian Federation of February 26, 2004 No. 110 “On improving the procedures for state registration and registration of legal entities and individual entrepreneurs”, re-issuance of a certificate of registration with the tax authority , in case of its loss, is carried out on a paid basis when an organization or individual applies to the tax authority at the place of registration at the place of residence (subject to the presentation of a document confirming payment simultaneously with the request), regardless of the circumstances that led to the loss of the certificate . The fee in this case is 200 rubles, and the fee for urgent issuance of the specified certificate is 400 rubles. In this case, the term “loss” means damage or loss of the certificate due to the fact that damage by the taxpayer to the certificate leads to the need to replace it, that is, to issue a document on a new form, just as if it was lost.
To re-obtain a certificate of registration with the tax authority in the event of its loss, the following must be submitted to the tax authority at the location of the organization or place of residence of the individual:
- an application by an individual for the issuance of a document confirming the assignment of a taxpayer identification number (TIN), in form No. 09-2-1, approved by order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178 “On approval of the procedure and conditions for assignment, application, as well as changes in the taxpayer identification number and forms of documents used for registration and deregistration of legal entities and individuals”;
- document confirming payment.
If it is impossible to apply in person to the tax authority at your place of residence, it is allowed to send by mail (with acknowledgment of delivery) the specified documents, as well as a copy of the passport of a citizen of the Russian Federation or other identification document, and a copy of a document confirming the address in the manner established by the legislation of the Russian Federation place of residence of an individual in the Russian Federation (if the copy of the individual’s identity document does not contain information about such an address). In this case, the accuracy of the copy of the documents must be certified by a notary.
In addition, the applicant must provide the tax authority at the place of residence with an address for interaction with him if he does not live at the address specified in the application.
To obtain an application form in form No. 09-2-1, the procedure for filling out this application and clarifying the address of the tax authority at the place of residence, the applicant has the right to contact any territorial tax authority.
The re-issuance of a certificate of registration with the tax authority on a free basis, including in the event of its loss, is not provided for by the current regulatory legal documents.
How to restore an IP certificate
What should those individuals do who have lost their individual entrepreneur certificate? Is it possible to obtain a duplicate of this document? Who should I contact and what information should I provide? As such, restoring the individual entrepreneur certificate, that is, obtaining a repeat form, is impossible, since the regulatory legal act that approved the form has already been canceled. But do not rush to get upset, there is no need to issue a certificate. If the document is lost, you need to request an extract from the Unified State Register of Individual Entrepreneurs.
The request is made in writing upon application to the Federal Tax Service by the taxpayer or his representative. Or you can get an extract on the tax office website, in the appropriate section. A document certified by an electronic signature of tax officials will have full legal force. Thus, an entrepreneur’s certificate no longer needs to be required from counterparties to verify the reliability of suppliers of goods or services. A record sheet from the unified register will also serve as a form confirming the legal activity.
How to find out the number?
For example, you can find out the type of activity of a businessman, the region of operation of the enterprise, the certificate number, then there are 2 ways:
- Order an extract from the Unified State Register of Individual Entrepreneurs. This can be done at the Federal Tax Service in the region where the individual entrepreneur was registered.
- Use the Federal Tax Service portal. Order a statement, it is very convenient to receive it electronically. The document will contain information that is currently available to the tax service.
From the extract you will find out the OGRNIP, full name of the businessman, TIN. In addition, it will contain information about which registrar issued the document. The certificate contains information about the entrepreneur’s citizenship and information about the licenses he received. In addition, the document will reflect the types of activities of the individual entrepreneur.
It is the presence of OGRNIP that guarantees that the entrepreneur’s activities are legitimate.
Individual entrepreneur registration certificate - what it looks like
As mentioned earlier, the old certificate of state registration of individual entrepreneurs, sample form P61003 is posted just below, still has legal effect if it was already issued when opening a business. What information is reflected in this document? Appendix 3 of Order No. ММВ-7-6/ [email protected] dated 11/13/12 contains a detailed answer. First of all, such a document is printed not on ordinary paper, but on special paper, with several degrees of protection - a hologram, drawings and signs, the coat of arms of the Russian Federation, individual numbers and series, etc. In addition, the form contains basic registration information about the entrepreneur.
Certificate of an individual entrepreneur - required details:
- The citizen's exact and complete full name and patronymic name are provided only if available.
- Assigned OGRNIP and date of entry on receipt of entrepreneur status.
- The name of the territorial division of the tax authorities conducting the registration of individual entrepreneurs.
- Date of issue of the form and stamp of the Federal Tax Service.
- The personal signature of the responsible person is affixed indicating the position and full name of the inspector.
Note! The series and certificate number always consist of 2 digits (for the series) and 9 (for the number). Moreover, such data is individual, assigned to each entrepreneur separately and cannot be repeated under any circumstances.
In what cases is a certificate of registration of individual entrepreneur required?
This form, along with the entry sheet that replaced it, is the main document confirming the fact of registration of a citizen as an individual entrepreneur. According to the norms of civil legislation, every person has the right to engage in business, without the obligatory opening of a legal entity, but subject to state registration with control authorities. Cases of illegal activity are punishable by penalties under criminal and administrative law. Therefore, before you start developing your own business, you need to officially register with government agencies.
In addition, only upon presentation of a certificate will an entrepreneur be able to obtain licenses and permits for certain types of activities, open a current account and obtain loans from banks, order the production of a seal, submit reports, enter into agreements with reliable partners, etc. In short, a document issued by the tax office about state registration of individual entrepreneurs - this is an official confirmation of the legality of your business.
We have talked a lot about what this form looks like, below are examples of samples for all types of forms discussed - from P61001 to P60009. Carefully study the photographs to know exactly how documents are prepared according to legal regulations and not encounter forgery.
Recovering lost registration documents
Good afternoon, Dmitry! The circumstances you formulated (loss of individual entrepreneur documents and closure of the previous bank account due to lack of use) are not an obstacle to opening a new account. In accordance with Art. 846 of the Civil Code of the Russian Federation, the bank is obliged to conclude a bank account agreement with a client who has made an offer to open an account on the conditions announced by the bank for opening accounts of this type, meeting the requirements provided for by law and the banking rules established in accordance with it. The bank does not have the right to refuse to open an account, except in cases where such refusal is caused by the bank’s inability to accept banking services or is permitted by law or other legal acts. The bank's refusal must be justified. If the bank unreasonably refuses to enter into a bank account agreement, the client, after the expiration of the 30-day period, has the right to go to court with a demand to force him to conclude an agreement (Clause 4 of Article 445 of the Civil Code of the Russian Federation). In accordance with the legislation of the Russian Federation, banks do not have the right to open accounts: • if there is a decision to suspend operations on the accounts of individual entrepreneurs - taxpayers, tax agents, payers of fees, payers of insurance premiums (Clause 12 of Article 76 of the Tax Code); • a citizen in respect of whom a procedure for the sale of property has been introduced (paragraph 3, clause 7, article 213.25 of the Federal Law “On Insolvency (Bankruptcy)”); • on the grounds specified in paragraph 5 of Art. 7 Federal Law “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism”; • if there is a decision to suspend transactions on the accounts (account) of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank (clause 21 “On customs regulation in the Russian Federation”). • in case of failure by the client entering into the contract, in respect of whom the credit institution has an assumption that the client belongs to the category of clients - foreign taxpayers, information necessary for his identification as a client - foreign taxpayer, and (or) in case of failure by the client - foreign by the taxpayer within fifteen working days from the date of sending the credit organization’s request for consent (refusal to provide consent) to transfer information to a foreign tax authority. More specific reasons for refusal are problems with the legal address, an incomplete list of documents provided by the client, non-compliance with the procedure for opening an account, etc.
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Individual entrepreneur certificate - sample
Let's look at what an individual entrepreneur certificate looks like - photos are given for all possible forms. Let's start with the form f. R61001 according to Order No. 439 of June 19, 2002. As can be seen in the photograph, this document contains the main registration number of the created entrepreneur, the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs, the name of the control government agency, signature, full name and position of the responsible tax inspector. The form is printed on a special form, protected in all possible ways and marked with a series and number. This is exactly the form that was issued to citizens when creating an individual entrepreneur earlier.
Figure No. 1 – certificate according to f. P61001.
To replace f. P61001 received form P61003 according to Order No. ММВ-7-6 / [email protected] dated November 13, 2012. This document, in principle, is not much different from its predecessor, which can be seen in Figure No. 2. The registration number (OGRNIP) is also indicated here. an individual in the status of an entrepreneur, the date of making entries in the register, the name of the territorial division of the Federal Tax Service, the position and full name of the responsible employee, as well as his personal signature. Added a line for the date of issue. P61003. The document is printed on special paper with a hologram and other levels of protection.
Figure No. 2 – certificate according to f. P61003.
Finally, let's look at what the record sheet f looks like. P60009, relevant for the registration of entrepreneurs from 01/01/17. This document is drawn up on plain paper, without any special degrees of protection, but also contains all the necessary details, including a record of a citizen acquiring the status of an individual entrepreneur. First of all, this is confirmed by the main registration number (OGRNIP), the date of making such an entry, and the name of the territorial tax service. Personal information about the individual is provided separately.
Figure No. 3 – recording sheet according to f. P60009.
Why do you need a certificate of closure of an individual entrepreneur?
If an entrepreneur ceases his activities, how to submit an individual entrepreneur certificate ? And is it necessary to submit this document to the registration authority? To close your own business, an individual must complete a number of mandatory steps, one of which includes submitting a package of documentation to the tax office. This list includes providing a copy of registration certificates about the fact of opening an individual entrepreneur. After the regulations of the legal procedure have been complied with, the citizen receives in his hands documents on the closure of the individual entrepreneur.
From 2020, as with the creation of a business, the termination of the activities of an individual entrepreneur is confirmed by issuing a registration sheet f. P60009. Only, in contrast to registering the opening of a business, when it is closed, a different entry is made - about the exclusion of an individual from the Unified Register (USRNIP). From the moment such an entry is reflected, the entrepreneur is officially considered to have ceased his activities, but all unfulfilled obligations pass to the individual. Since according to stat. 24 of the Civil Code, a citizen bears full responsibility for debts arising as a result of his commercial activities.
Conclusion - we have figured out that the rights of an individual entrepreneur acting on the basis of a certificate and an individual entrepreneur acting on the basis of a record sheet are the same, because these two documents are equivalent. The photographs above show the differences and similarities between the unified forms that were relevant before and now. The main difference is the cessation of the use of special forms with holograms, but this does not reduce the legal force of the documents.
