What to do after registering an individual entrepreneur - step-by-step instructions

Procedure

To obtain a certificate of registration of an individual entrepreneur, you need to perform several steps:

1. Prepare a package of documents.
2. Find out what types of economic activities exist and choose the appropriate one.
3. Choose a tax system.
4. Receive and pay a receipt for the state duty.
5. Take all the documents to the tax office (Federal Tax Service) and find out how many days later you need to come back to receive an answer.
6. After the due date, receive a certificate.
7. It is at the discretion of the entrepreneur to open a current account and make a seal.

You can register an individual entrepreneur yourself or using the services of special intermediary companies. The first method is cheaper, but takes longer if the application is filled out incorrectly and other possible errors.

With the second method, you will have to pay for the services of an intermediary, but the documents are guaranteed to be collected and filled out correctly. There will be no delays in correcting errors.

Documents for opening an individual entrepreneur

To open your own business, a potential individual entrepreneur will need:

• application for opening an individual entrepreneur in form P21001;
• passport (photocopies of all pages);
• TIN;
• paid receipt of state duty (payment details can be found on the official website).

If an individual entrepreneur decides to switch to a simplified taxation system, he can do this at the time of registration. To do this, he needs to submit a special notification in form 2621_1. An entrepreneur needs to choose the desired object of taxation: income or income reduced by expenses.

Experts recommend always submitting a notice of transition to a simplified tax regime only if you do not need the general VAT regime. This will avoid additional time spent on reporting preparation.

There is no need to have this package of documents certified by a notary. Notarization will only be required if it will be transferred through intermediaries.

The Federal Tax Service has 5 days to process the entrepreneur’s application. It is worth considering that an entrepreneur may be refused registration. The main reasons for the negative decision of the Tax Inspectorate are: the discovery of errors in the submitted documents (or receipts for state duty), the presence of a ban on entrepreneurial activity, the applicant is bankrupt, or the documents were transferred to another inspection.

When all the hassle associated with registering your business is over, the entrepreneur is faced with the question of what documents the tax office issues when registering an individual entrepreneur.

Preparation of documents

To register an individual entrepreneur, a future businessman needs 4 documents:

1. Statement.
2. Passport.
3. Copy of the passport.
4. Receipt for payment of state duty.

Citizens of other countries are required to present the original and a copy of their residence permit to the Federal Tax Service officer.

Filling out an application

Most mistakes are made when filling out form P21001.

You can fill out the application by hand or on the computer. The information provided by a citizen should not contain erroneous information or inaccuracies. Corrections are strictly prohibited, so if you make any mistakes you will have to rewrite the paper.

You can find out which fields to fill out in the application and get acquainted with a sample of filling out on the website of the tax service or at any of its branches.

The application indicates the OKVED code, which determines the type of activity of the future entrepreneur. You can find out which classifier is suitable for a businessman’s industry in a special reference book.

The finished document is certified by signature in the presence of a Federal Tax Service employee or a notary.

Choosing a tax system

A future entrepreneur can choose a simplified taxation system if his business meets a number of conditions:

• number of employees no more than 100 people;
• the income for the year of operation of the enterprise will not exceed 60 million rubles;
• the amount of the cost of fixed assets does not exceed 100 million rubles.

In this case, an application for transition to the simplified tax system in form No. 26.2-1 must be added to the specified documents.

The state fee for registering an individual entrepreneur in the amount of 800 rubles can be paid online on the website of the Federal Tax Service (Federal Tax Service of Russia). Or print out the document generated by the service and make a payment at any Sberbank branch.

How can I submit documents for registration of an individual entrepreneur?

Article 346.46 of the Tax Code allows that the submission of a prepared list of papers can be carried out in two ways:

1. by hand to a representative of the tax service;
2. by mail with a “Notice of Receipt” to confirm that the documentation has been received by the responsible person of the tax authorities.

Personal presence, when an individual submits an application to register with the fiscal authorities, does not require the transfer of documents to a tax representative. It is enough just to present them to verify the data specified in the application.

When sending a package of documents in order to register, you must send copies, not originals. The entrepreneur should always have the latter. But in this option of submitting an application and additional papers for registration, copies must be certified by a notary, which is evidence of their authenticity. In addition, it is additionally necessary to draw up an inventory of the documents being sent, indicating their details.

It is also possible to submit an application to register with the tax authorities, according to a power of attorney. Additionally, a copy of the power of attorney must be provided for verification.

Personal participation in registering an individual entrepreneur with the tax authorities involves submitting documents:

• directly to the tax control authorities;
• to a multifunctional service center.

There are 2 ways to submit a registration application remotely:

• postal resources with notification of delivery;
• by email.

You can open an entrepreneur by submitting the established form via the global Internet using several official resources:

• on the Federal Tax Service website through the service “Submission of electronic documents for state registration”. registration";
• through another service of the Federal Tax Service “Filing an application for state. registration as an individual entrepreneur";
• on the website of government services of the Russian Federation;
• through the website of the electronic reporting provider, the most popular among them: “SKY”, “My Business” and many others.

All these services process your application and send a notification of the data specified in the application to the responsible services.

Application Form

The documents are submitted to the tax office at the place of registration. In some cases, registration with the Federal Tax Service at the place of residence is acceptable.

You can find out the details and address of the branch on the tax service website.

There are 4 ways to provide documents:

1. Come and bring it in person.
2. Send by mail.
3. Apply online.
4. Use the services of an intermediary.

In the first case, there is no need to certify copies by a notary, but a Federal Tax Service employee will ask to present the originals in order to independently confirm the authenticity of the papers. When registering in absentia, duplicates are certified by a lawyer. How much money you will spend on the registration procedure directly depends on which method you use. The first and third methods are the cheapest, while the second and fourth will require additional money.

Tax office number and details

At the address of registration or temporary registration on the official website of the tax Federal Tax Service, an individual entrepreneur can find out which tax office he belongs to.

• the “electronic services” tab did not include in the search for quick access the search for the desired branch of the Federal Tax Service, go to the “all services” tab;
• find an individual entrepreneur service called “address and payment details of your tax office”;
• select the type of taxpayer “individual entrepreneur”, enter the official registration address. The address must be selected from the prompts appearing in the list; you cannot fill it in manually;
• OKTMO code, number, payment details, address, Federal Tax Service code - IP can be determined automatically.

EDS makes it possible to register on the tax website without paying a state fee, gives an individual the right to open and close an individual entrepreneur several times without restrictions, saving time and money. Since 2020, the so-called Amnesty for writing off debts that are not subject to collection. The cost of the digital signature itself is 1,500 thousand rubles*.

*Amounts are current as of August 2020.

Obtaining a certificate

How many days it will take to issue the certificate depends on whether the future businessman has a TIN or not. If the TIN is in hand, then the Federal Tax Service issues registration documents for individual entrepreneurs to the citizen after 5 working days. The need to produce a tax identification number increases the waiting time by another 5 days.

The tax office issues to the entrepreneur:

1. Certificate of state registration;
2. Extract from the register of individual entrepreneurs;
3. Three notifications:

• on registration with the tax service;
• on registration with the Pension Fund of Russia;
• on the assignment of statistics codes.

Document submission procedure

It is advisable to come to the inspection in the morning, in order to be sure to submit documents during the day. Each inspection has established visiting hours. Typically, prepared documents are submitted in one window and without any special queues. Some territorial inspection departments have installed an electronic queue. Here you need to take a ticket from the infomat and wait for the call to appear on the display or over the speakerphone.

The period for registering an individual entrepreneur with the tax office is five working days, and the application procedure is extremely simplified and operates on a “one-window” principle.

Please note that one of the main advantages of the principle called “one window” is that since 2004, the entrepreneur does not have to carry out the organizational actions necessary for accounting. Since 2004, this responsibility has been assigned to the Federal Tax Service of the Russian Federation. Tax registration of an individual entrepreneur with the inspectorate at the place of residence occurs on the basis of information located in the Unified State Register of Individual Entrepreneurs, and the Federal Tax Service authorities are required to register a businessman based on information about the completed registration as an individual entrepreneur. That is, when submitting a completed form for registration as a state of emergency, you should automatically be registered as a taxpayer and entered into the appropriate register.

Correcting mistakes made by tax officials

When receiving papers, it is important to make sure there are no errors. Otherwise, the entrepreneur risks being accused of providing false information and being punished with a fine. Carefully check all the information contained on the certificate of registration of an individual as an individual entrepreneur and in the extract from the Unified State Register of Individual Entrepreneurs (full name, passport details, date of birth, registration address), types of economic activity.

Both the citizen himself could have made mistakes when filling out the documents, or the inspectorate employee when completing them. If you make mistakes, then most likely your registration will be refused and you will have to go through the procedure again. But most often typos are made by inspectors or employees of the information entry department.

To eliminate technical errors that were made by inspectors, it is necessary to:

• point out to the inspector that there is an error,
• the inspector will verify that the inaccuracy was made by the tax officer,
• will draw up a comment card containing information about the mistake made.

On the same day, no one will correct the mistake or issue you new documents. To receive the corrected documents, you will have to appear at the tax office in 5 days.

Principles of tax registration

Tax accounting for an individual entrepreneur begins with registration. An individual is registered with the territorial bodies of the Federal Tax Service as a person engaged in entrepreneurial activity, without creating a legal unit. At the same time, physical the person is assigned the status of an individual entrepreneur, which is confirmed by the relevant papers. Information about a registered individual entrepreneur is included in the Unified State Register of Entrepreneurs.

The procedure for registering individual entrepreneurs for tax purposes is strictly regulated by law. After an individual entrepreneur submits a package of documents for registration, the territorial tax office must either register it and issue the appropriate supporting papers, or give a reasoned refusal.

According to the law, reasons for refusal may be:

1. An incomplete package of documents was submitted.
2. The documents were not submitted at the place of registration.
3. The entrepreneur was already previously registered as an individual entrepreneur.
4. Less than a year has passed since the individual entrepreneur was declared bankrupt, or he has not paid his creditors.
5. Packages of papers for registration were submitted to several tax inspectorates simultaneously.

All other reasons not specified by law can be challenged in court. By court decision, the individual entrepreneur will be immediately registered.

Seal of an individual entrepreneur

You can work as an individual entrepreneur without a seal. However, you will need it:

• as an additional tool for document protection;
• to open a current account.

At the time of registration of the individual entrepreneur certificate, the presence of a seal is not necessary at the tax office, since it does not need to be registered. Let's summarize. You can register an individual entrepreneur yourself or through an intermediary. The transition to the simplified tax system can be made when registering an individual entrepreneur or later. Registration is carried out at the branch of the Federal Tax Service according to registration. You can find out which branch to go to on the Federal Tax Service website. You can register an individual entrepreneur without a seal, but it’s better to do it anyway. There is no need to register the seal with the tax office. The status of an individual entrepreneur is confirmed by a perpetual certificate.

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Electronic digital signature

Documents for individual entrepreneurs to conclude an agreement - what is needed for this

An electronic signature for individual entrepreneurs is becoming not an additional opportunity to simplify activities, but a necessity. A visit to the tax office for individual entrepreneurs in order to obtain a signature is a desirable procedure for everyone. The use of a signature is mandatory in many areas of business. You can obtain an electronic digital signature at certification centers or issuing points. You can select a collection point on the website of the Ministry of Communications, where there is a list of all accredited companies. An individual can purchase an electronic signature through a single portal of government services. In order for the computer to see the electronic signature, you must purchase a CryptoPro license on the official website of the product. All you need to do is download a free trial version for 3 months. This is enough to register as an individual entrepreneur.

Select a tax system if you did not select it during registration

As a rule, an individual entrepreneur, long before his registration, calculates the most beneficial tax regime for himself and submits an application for it along with registration documents. In our service, during the registration of an individual entrepreneur, this can be done. If this is not done, there is still time to think about it.

Deadline for choosing a taxation system after registering an individual entrepreneur

By default, after registering an individual entrepreneur, the general tax regime (OSNO) is assigned. This is a rather complex and expensive system for small businesses. Therefore, special taxation is provided for individual entrepreneurs.

They are:

• simplified (USN);
• imputed (UTII);
• patent regime (PSN);
• unified agricultural unified agricultural tax.

When should I choose a tax regime?

If an individual entrepreneur plans to work for the simplified tax system or unified agricultural tax, the application must be submitted within 30 calendar days after opening or during registration. The application for PSN is submitted no later than 10 working days before the start of business. But for the UTII regime, the application is submitted, on the contrary, after the start of activity, because the tax is calculated based on real indicators (room area, type of activity, region, etc.). This must be done within 5 working days.

How long can you apply for the simplified tax system after registering an individual entrepreneur?

Once again, let us draw your attention to the time frame within which this can be done: you will have 30 calendar days after registering an individual entrepreneur. If the deadline is missed, you remain on the general regime and will be able to switch to the simplified regime only from the beginning of next year or consider other special regimes as an alternative. If you submit your application on time, you will be able to apply the simplified tax system from the moment of registration, and not from the moment you submit the application.

Where to apply for the simplified tax system after opening an individual entrepreneur

An application for the application of a simplified tax regime is submitted to the tax office at the place of main registration of the individual entrepreneur.