Step-by-step instructions for registering an IP yourself. I heard that there are tax holidays for sole proprietors

This article discusses in detail step-by-step instruction how to open a sole proprietorship in 2017 without facing a number of problems and complications. It is the process of opening an individual enterprise that often becomes the start of a successful business and one's own business, but one should not forget about a number of requirements that the state imposes on those who want to build their own business empire.

Every year, the authorities review the rules for registering and opening enterprises, and this year was no exception - in order to open a sole proprietorship in 2017, you will have to familiarize yourself with the new legislative acts and the requirements of the authorities. To begin with, let's define the very concept of IP (individual entrepreneur), because it is it that underlies all further explanations.

IP is definition of an individual who has passed the registration procedure on the basis of the legislative requirements of the state, after which he has committed to doing business, but as legal entity was not registered. On the basis of the twenty-third article of the civil code, any citizen who is legally capable can engage in their own business activities. Many newcomers to the business have a question: how to open a sole proprietorship in 2017, and whether, in principle, the registration of an individual enterprise is necessary, because you can do without this formality.

In fact, official registration has both positive and negative sides that a businessman should take into account. An individual entrepreneur (individual entrepreneur) has the right to withdraw from the payment of tax on the income of an individual, reduce the amount of contributions to the bodies of the pension fund and the social insurance fund. In addition, after registering an IP, the range of opportunities in the field of cooperation and partnership for a businessman is undoubtedly growing. For example, companies that use only transactions with current accounts in their activities will be able to safely cooperate with an individual entrepreneur, but when working without registration, all payments to the businessman's account would have to be recorded in the expenditure side.

If you can start a business without officially registering it, then as orders and the number of customers increase, registration will still be needed. In our time, illegally working clients are unnecessary problems for large and reputable companies that are unlikely to be willing to risk their reputation for a dubious deal. From this we can conclude that if a businessman is set up for a promising and developing activity, then open a sole proprietorship in 2017 he still has to, because this will help not only expand business ties, but also significantly increase income.

However, there are certain categories of citizens for whom opening an enterprise is impossible, and this is stipulated in the federal legislation of the country. For example, if a businessman has already registered one enterprise, then registration of the second and subsequent enterprises is not allowed for him. The same applies to those businessmen who are not fully capable, and, in some cases, minors. But, at the same time, a citizen who is under the age of eighteen can open an individual entrepreneur in 2017 if he was already officially married. This rule also applies to minors working on the basis of employment contracts if the representative is ready to issue permission to open an IP.

From the age of fourteen, you can register your enterprise if there is the consent of both the father and mother of the novice businessman, which is notarized. But there is also a certain number of areas of activity, for work in which the registration of an individual enterprise is simply not allowed. So, open a sole proprietorship those citizens who decide to associate themselves with work in the field will not succeed:

Air freight or passenger transportation;
space activities;
Development of aviation technical means;
Private security activities;
Operating activities related to the production or sale of alcohol;
Production activities or distribution of narcotic and psychotropic substances, medicines;
Analysis of the degree of industrial safety;
Activities related to labor code, for example, foreign employment, work with investment and pension funds;
Production activities and distribution of pyrotechnics, military equipment, weapons;
Sale of electrical energy.

You can quickly fill out documents online with tips for free in the My Business service

How to open an IP on your own in 2017?

To open a sole proprietorship in 2017, you need to know in advance which taxation system you would like to work with, as well as highlight the types of activities with which your business will be associated, because these data will need to be indicated in the process of registering an IP. Do not forget that the initially indicated code is the main one, and it is with its help that the amount of insurance rates in the social insurance fund is determined.

New OKVED codes

In order to determine which tax payment system will be optimal, it is necessary to fully analyze the business plan and approximate income and expenses from the business. Fee for registration of IP in 2017 also varies depending on the chosen system of taxation. All payments that the entrepreneur will make are divided into four groups.

Fixed payments that a businessman makes on his own account to the accounts of extra-budgetary funds, which since 2016 has been 23153.33 rubles. for citizens whose income has not reached three hundred thousand rubles. If the yield is higher, then one percent of the earnings that exceeded the three hundred thousandth limit is added to the specified amount.
Defined payments, which are accrued on account of off-budget funds, and are deducted from the wages of subordinates. According to the law, the boss calculates a 13% tax from the salary of his subordinate.
Tax deductions of an additional nature, which depend on the chosen type of activity of the subject;
Tax deductions, which depend on the chosen tax system, according to which the IP (individual entrepreneur) conducts its work.

Do not forget that it was from the first day of this year that new OKVED code values appeared, which should be studied by all novice entrepreneurs, because it is on the basis of this edition that citizens will be able to register their business in 2017. Even if a businessman decides to simply adjust the direction of his activity, he can only do this using new code values. Step-by-step instruction opening a business advises to enter code values not only for one area of work, but also for those activities that the entrepreneur may face in the future. This will help the businessman to freely expand the range of his activities, without being involved in the re-registration procedure, and without encountering problems in the inspection bodies. Moreover, the legislation allows you to specify up to fifty different code values during the registration process.

OKVED code values- these are codes from the general Russian classifier, which characterizes the direction of work of an enterprise. They are always encrypted, and indicate not only the type of work that an individual entrepreneur is engaged in at a given period of time, but also possible types of activities in the future. You should not use all the allowed fifty codes - this will significantly increase the likelihood of confusion among the coefficients, and, as a result, errors. But at the same time, the entrepreneur must remember that he will be able to work only in those areas of activity that he noted in the process of registering the company. As for taxation systems, it can also be different, depending on the type of work, as well as the regional location of the registration authorities.

Each code value consists of four characters, no less, otherwise the registration procedure will not be completed successfully. And do not forget about the long-known rule, which concerns the funds earned by the entrepreneur. The main direction of the businessman's work must bring him at least sixty percent of the total income, and only one code value can correspond to this direction.

Payments vary depending on the chosen system of payment of tax liabilities, as mentioned earlier. Before how to open an individual entrepreneur on your own in 2017, it is advisable to carefully familiarize yourself with the nuances of each system in order to choose the most optimal work structure for yourself. So, there are the following options:

DOS, implies a general system of tax calculations;
Specialized types of taxation, which include simplified taxation, a single agricultural system, imputation, and a system used to fulfill agreements on the division of products.

Each system has a special approach to calculating the amount required for payment, and depending on certain rules and settings, a monthly tax calculation is formed. In order to determine the most suitable system payment of tax liabilities, we suggest you briefly familiarize yourself with the main parameters of each of them.

OSN. Before open a sole proprietorship in 2017 according to such a system, it should be taken into account that it will be necessary to make tax calculations on the income of each individual working in the enterprise. The amount of taxes reaches thirteen percent, VAT approaches eighteen percent, and in the event of transactions that were taxed by law, it will decrease to ten percent. It is obligatory to pay taxes on property, namely on real estate, vehicles, land and water tax estimates.
Simplified (USN). When working using the simplified system, the entrepreneur contributes six percent if he works on the income system, and fifteen percent if he works on the difference income minus expenses system. Simplified helps to replace tax payments, on the income of employees, in the column of income from the activities of the enterprise, on property taxes of an individual. In addition, this system has a replacement for VAT paid in the process of importing products through customs and in the execution of a partnership agreement or trust management rights to property resources.
Patent (PSN) can only be used if you choose open a sole proprietorship in 2017, the number of employees of which will be no more than fifteen individuals. At the same time, there are restrictions on annual income - no more than sixty million. The purchase of a patent can be carried out for at least two months, and for a maximum of a year, respectively, during this time the entrepreneur will not have to pay tax deductions as payment for the main type of work. Thanks to a patent, a businessman can avoid paying employee income tax if he conducts the work to which the patent system is applied. You can also protect yourself from paying personal property taxes, and some types of VAT, namely those that correspond to a patent.
Use of the unified agricultural tax (UAT) suitable only for those citizens who decide open a sole proprietorship in the field of agricultural activity. For them, it serves as a simplification for other entrepreneurs, and helps to minimize tax collections.
Imputation, or imputed income tax (UTII), is available only to certain groups of entrepreneurs whose activities fall under the list provided in the tax code, in article 346. In principle, there is also a similarity with the simplified tax order, but the limit on the number of employees is one hundred people, and the use of the regime is available only on the territory of the enterprise. Besides, step-by-step instruction regulates that the use of the system by those entrepreneurs who work on the basis of a partnership agreement or manage property on a trust basis is not allowed.

If the entrepreneur, during the registration process, did not choose the mode that he considers most suitable for his business, then he is automatically charged with DOS. A variety of factors influence which regime is best to incline to, including regional affiliation, the scope of activities, the level of profitability, and the planned scale of the enterprise, and much more.

Documents required for registration of IP in 2017

In order to start your own business legally and officially, you will have to work on preparing a package of documents. Mandatory papers include:

Identification. It is necessary to make photocopies of the pages of the passport and sew them together. This is necessary for entrepreneurs who decide to use the mail.
Check for payment of the state duty, which is paid during the registration procedure.
A photocopy of a certificate with an identification code of a citizen, if any.
An application, which is drawn up in accordance with the R_21001 form, and sent to the authorities in order to register an individual entrepreneur. In some cases, a citizen who signed such a document is not able to be in the registration procedure. Then it is necessary to certify the documents in a notary's office so that the signature is confirmed, one copy is enough.
If an entrepreneur decides to work on a simplified system, he needs to attach a separate application in which he informs about the choice this direction tax system. This document is drawn up using Form 26-2-1 and is submitted in two copies. After the documents are submitted, the businessman will receive a receipt stating that he has handed them over, as well as one copy will contain information about the choice of a simplified system.

The amount of state duty at the moment - 800 rubles. To obtain receipts, you can contact the official website of the tax service. Here, the required form will be automatically formulated, and payment will already be made through it in special windows or machines of any bank branch. Taking into account the widespread automation of processes, the employees of the Federal Tax Service also decided to develop the possibility of making payments via Internet resources, and this service became available quite recently. But when making payments, citizens should enter information about their identification number, as well as the address where the registration process takes place, and their data.

To open a sole proprietorship in 2017, you must carefully fill out the application, in accordance with all the rules and requirements of this year. Naturally, the application should be based on, but there can be several ways to draw up a paper. You can compose the document by hand, using black ink and capital letters. The second option is to use the official resource tax office, which will help you create the paper correctly. But here you should be prepared for the fact that his work is not yet well debugged, so there is a high probability of error. In addition, you can contact other online services, which are excellent assistants in the formation of a complete package of papers, but here, it is likely that you will have to pay for the services of an Internet advisor. But you can be sure of the correctness of filling and the quality of the completed documents.

The application must include certain information about the entrepreneur, such as birthday, first name, middle name and last name, gender, citizen identification number. In addition, it is necessary to indicate passport data, the place where the citizen was born, registration, postal code, region code, citizenship, and the authorities that issued the identity card.

To open a sole proprietorship in 2017, you will also need to provide full list OKVED code values, which were previously discussed. Phone numbers, both mobile and landline, are required. As for the need for stapling pages, the requirements here vary depending on the regional affiliation of the enterprise, so it is better to first clarify the information in the official bodies.

So, these are the main papers that a novice businessman will need in order to register his business, but many people have a question, which complete list the documentation needed to open a sole proprietorship. Let's highlight the most important ones:

Check for payment of state duty;
Photocopy of the passport of a citizen of Russia. If a citizen personally submitted a document, then it is possible not to notarize it;
Application drawn up using form R_21001;

It is these documents that are necessary for an adult and capable citizen in order to open a sole proprietorship in 2017. If we are talking about a person who has not reached the age of majority, then there is a need for a notarized permission from the father and mother, as well as confirmation that the citizen has official employment, or is married. But foreign citizens, in order to open a sole proprietorship in 2017 on the territory of our country, you will need to collect more documents. These include:

Application drawn up in the form R_21001;
A photocopy of a document that confirms the place where the citizen was born, as well as the date of his birth, this may be a birth certificate or some other document;
Photocopy of identity card;
Photocopy of papers that give the right to reside in the country to a foreign citizen;
A photocopy of a document confirming the permanent place of residence of a foreigner;
Check for payment of eight hundred rubles on account of the state fee;

Foreign citizens should remember that without this package of papers open a sole proprietorship in 2017 they won't succeed.

The application document includes five pages, and mandatory information about the entrepreneur, his contacts, passport number and series, code values for types of activities and identification number. Be sure to fill out the paper neatly, clearly, in block letters, without corrections.

Step-by-step instruction also implies a separate item that characterizes the payment for all services related to the registration of an individual enterprise. If a businessman decides to completely carry out the procedure on his own, then he will not have to pay anything except a fee. Money is deposited through a bank, and a check for payment must be attached to a package of papers. In addition, you may need the services of a lawyer to certify the document, which will cost about three hundred and fifty rubles. The lawyer will not only certify the paper, but also check whether you have drawn up and executed it correctly, which will help to avoid problems in the registration authorities.

After your business is registered, you will need to have certain papers in your hands confirming the fact of registration. It is difficult to say how quickly the registration procedure is completed, because a lot also depends on the regional affiliation of the FTS branch, but most often tax officials fit within a five-day period. Information on the date of receipt of documents can be found in the receipt received during the delivery of papers. If the businessman can't come to get his papers. Employees of the tax office will send them to him by mail.

After the registration procedure is completed, step-by-step instruction registration of IP regulates the issuance of the following documents to the entrepreneur:

OGRNIP, namely a document confirming the registration of an individual as an individual entrepreneur;
Certificate of registration of the entrepreneur with the tax authorities;
A document issued from the unified state list of individual entrepreneurs, namely the USRIP;
A document on the registration of the entrepreneur in the bodies of the pension fund, according to the place of his residence;
Document on the assignment of statistical codes by Rosstat;

Only when all the listed papers are collected, they should be sent to the tax office. But sometimes the tax service simply does not issue a complete list of documents, in order to get the missing papers, you will need to send information that the businessman was registered as an entrepreneur to the pension fund authorities. Here, employees will have to make up everything Required documents, and send them to the entrepreneur by post. If the entrepreneur still has not waited for the missing papers, he will have to personally go to the department of the fund, taking with him a document on the registration of the enterprise, both a photocopy and the original version, as well as the TIN and a certificate from the pension fund.

Before submitting documents, it is necessary to determine where exactly one or another certificate or report will be sent. The choice of the tax authority is carried out on the basis of the registration of a citizen, but if there is no registration, then it can be based on the place where the entrepreneur lives. Submission of papers is allowed, both remotely and directly, and in the latter version, paperwork is allowed through a multifunctional center that has long been operating in megacities. If we talk about remote filing, then here a businessman can use both regular mail, while indicating the value characteristics of the item and its contents, and e-mail, the official resource of the Federal Tax Service will help you figure out the rules for using it.

By the way, this year the deadlines for obtaining documentation on the registration of an individual enterprise have been reduced to three days, but this applies only to those citizens who do not have any questions about their papers. EGRIP will also be issued to the businessman, along with a certificate of registration of the enterprise.

In some cases, entrepreneurs may be denied registration of a business, but this is allowed only in cases strictly specified in the legislation. These include:

The entrepreneur made a number of mistakes in the process of filling out the documents, or provided an incomplete package of documentation that is needed to complete the registration of the enterprise;
The businessman has chosen a forbidden line of work;
The entrepreneur sent the documentation to the department of the tax service, which does not correspond to his registration data;
The businessman already has a registered enterprise, and he has not liquidated it;
The court ruled to ban the businessman from doing business;
If earlier than a year ago, an enterprise registered in the name of a businessman was declared bankrupt, or closed on a forced basis.

In any other situation, the tax authorities do not have the right to refuse to register an individual enterprise. if an entrepreneur plans to engage in activities without involving hired labor, then he does not need to register with a pension fund or social insurance fund. If a businessman plans to hire workers, conclude agreements with contractors of services and works, then registration with the funds is mandatory. In the person of the payer of a certain amount of the contribution. If the work is organized on the basis of the temporary involvement of subordinates, then such registration will have to be done only if there is a clause on insurance against injuries. In addition, you will need to register with the pension fund authorities.

After the entrepreneur receives all the documents that confirm his right to run his own business, the main thing is not to forget about the regular payment of tax obligations, documentation and reporting. It is most convenient to conduct some settlement transactions in the form of a cashless payment. Why experts advise to open your current account in any banking organization. Moreover, an entrepreneur will not be able to conclude a deal for an amount greater than one hundred thousand rubles without such an account.

To issue an invoice, you need to develop your own stamp for the enterprise, and if such a stamp is already certified and used, then without it, certification of the paper by hand can no longer be attributed to a full-length one - an impression is needed. If the field of activity of the enterprise provides for cash or cashless payments, then it is necessary to acquire a cash register. But at the same time, some taxation systems and types of work involve alternative solutions, but you can learn more about this in the characteristics of regimes and systems.

Innovations and changes in 2017

Concerning general principles registration of individual enterprises, there are no significant changes in this area. Cancellation of certificates of state registration of individual entrepreneurs from January 1, 2017, although it has entered into force, these papers are still actively used by citizens and regulatory authorities. The authorities have taken up the fight against violations in the field of entrepreneurial activity, and therefore have tightened certain levels of responsibility. For example, if the documentation of an entrepreneur raises doubts with the control authorities, then they can delay the procedure for thirty days until a thorough check is completed. But those who have already been noticed at least once in violations may not go through the registration process at all.

In addition, the strengthening of control measures is also visible in other areas, for example, if a businessman has presented false information for the first time, then he can already be fined up to ten thousand rubles. And if a figurehead was used to register an individual entrepreneur, then now it is enough for him to write a statement, and this will already become the basis for recognizing the businessman's actions as unlawful. The presence of a stamp, which we just talked about, has ceased to be mandatory this year. That is, whether the enterprise will have its own seal or not is up to the founder to decide, both decisions are not a violation of the law. If we consider the presence of a stamp on the part of partners, then of course it makes the company more solid and inspires confidence in the counterparty.

The standard stamp contains the data of the entrepreneur, his regional affiliation, identification number, company name and OGRNIP. Sometimes the seal is diluted with the company logo, if any. As for the current account, it is especially needed for entrepreneurs with a remote type of cooperation and partnership.

The modern portal of public services also allows you to register your individual enterprise. The main positive aspect of such registration is that the citizen's application stays in the queue for no more than fifteen minutes, and immediately gets into processing. But the time to fill out the application is limited to twenty minutes. However, it will take longer to process the application than if the entrepreneur personally came to the tax service.

Registration of an individual enterprise has positive and negative sides, like all other legal forms. The most important disadvantage is that a businessman will have to be fully responsible for his activities with the entire property base that he owns. In addition, many areas of activity are closed to the entrepreneur, which also does not always become a plus for the businessman. As for the payment of contributions, it is carried out regardless of whether the entrepreneur is currently working or not. But there are also positive aspects, for example, in terms of simplified registration of the legal form. An individual entrepreneur submits fewer reporting documents, including those for accounting, and administrative fines are much less than those of legal entities.

An individual entrepreneur can immediately add income to his property, and decision-making is possible without drawing up protocols. In addition, legal entities are required to form an authorized capital, but an entrepreneur can do without these operations.

Karolina Emelyanova

Is it possible to open an IP via the Internet without leaving home? It is possible, but on condition that the application P21001 is certified. Without an EDS, a full registration of an individual entrepreneur online, after which you will be entered into the state register, will not take place.

If you have the opportunity to make yourself a digital signature, we recommend doing this. For users located in Moscow, we can offer the services of our partners who will register you as an individual entrepreneur in any region of the Russian Federation in three days and with an EDS (digital signature is included in the cost of the service, after clicking on the button, select "register an individual entrepreneur"):

You can fill out an application in the form P21001 independently and free of charge without an EDS. In this article we will tell you how to register an IP via the Internet.

Online ways to register an IP

How to apply for opening an IP through the website of the Federal Tax Service

We decided to test the service for filing an application for registration of an individual entrepreneur through the website of the Federal Tax Service. At first glance, everything looks simple and clear, plus the service promises to check the filling of the form.

Indeed, if you enter the wrong phone format or passport series, the program will offer to make corrections. But if a mistake is made when specifying passport data in the name of the settlement (for example, Maskva instead of Moscow), then the service will not pay your attention to this. The program does not see obvious geographical errors, so Chukotka can easily end up in Madagascar.

In this case, the error is transferred to the completed form with your data. What can we say about the inaccurate entry of other passport data and abbreviations. So you should not count on a 100% guarantee of correct automatic filling.

We found two more weak points filing an application for registration of an individual entrepreneur through the website of the Federal Tax Service:

the need to pay the state duty in advance;
short terms for a visit to the tax authority.

The program requires entering the details of the payment document before the application is sent. When you try to skip this stage, the service warns that further progress is impossible.

Of course, such a restriction allows not to create many empty applications, but at the same time, the applicant has to spend time paying the receipt, and then return to the filling procedure. True, it is possible to pay the state duty online through a partner bank, for this you must have a TIN. And do not forget to print out the payment confirmation via the Internet bank, because. it will be requested by the tax inspector.

After filling out the application and paying the fee, only three working days are given for a visit to the tax office. If you miss this deadline, the application will be canceled, and in case of errors in filling, a refusal to open an IP will follow. In both cases, the state fee is non-refundable.

Finally, it is worth dispelling the myth that when applying in this way, all that remains is to come and pick up the finished documents. This is wrong. A certificate of registration of an individual entrepreneur and tax registration will not be prepared in advance. The tax inspector must make sure that it was you who filed the application, there are no errors or inaccuracies in the information submitted, and only then will he fill out the official forms. So, you will have to wait at the IFTS for several hours or come for a certificate on another day.

We fill out documents on the 1C-Start portal

Our free document preparation service is designed for users who do not have special knowledge and experience in registration actions. The program significantly reduces the number of errors and inaccuracies when filling out the P21001 form. The mechanism for simplifying the entry of the applicant's data, prompts in the fields, up-to-date forms of forms, the safety and confidentiality of the entered information - all this minimizes the risk of refusal to create an IP.

In addition, each user of the 1C-Start portal can seek help from the support service or get free advice from practicing registrars:

You only need to register in your personal account and follow the prompts of the system.

We compare online methods of registering IP

Each method of online registration of IP has its own characteristics. We have compiled the pros and cons of each option in a table, the choice is yours!

Preparation method
Registration of IP with EDS on a turnkey basis	You do not need to delve into the intricacies of paperwork, visit the tax office or go to the region where you are registered, you can open an individual entrepreneur remotely, having received all the documents by mail.	The service is paid
Submission of an application signed with an electronic signature through the website of the Federal Tax Service	This is the only way to register an IP online and get a certificate of registration without a visit to the Federal Tax Service or a notary	To apply, you need to get an EDS (cost from 1000 rubles) and understand the procedure for sending electronic documents
Submission of documents through a notary	You do not need to have your electronic signature and visit the tax office	Notary service costs from 1000 rubles
Preparation and submission of an application not certified by an EDS through the website of the Federal Tax Service	You can fill out an application yourself and for free	You must first pay the state duty, if you change your mind about registering an individual entrepreneur or do not have time to arrive at the appointed time, then the duty will not be returned. It will not work to issue an IP via the Internet, you need to appear in person at the registration authority and check the correctness of filling out the documents
Preparation of documents on the 1C-Start portal	You can fill out the application yourself and for free, we have developed detailed step-by-step instructions to help you. You can ask for help from our support team or order a free check of finished documents	Prepared documents must be submitted to the registration authority at the place of residence in person or sent by mail

On the practical side, registration of IP can be carried out before the start of business or in the case when the business is already established and its legalization is required. In the second case, as a rule, the entrepreneur already has an idea about the direction of the business and the features of the profit stream, which simplifies the choice of a taxation system and registration codes (OKVED). If you have never been engaged in entrepreneurial activity before, you need to know what registration data you will need to select when submitting documents.

Requirements for a sole trader

According to the legislation of the Russian Federation, an adult person who is not limited in rights and is able to bear responsibility for his actions can open an IP. An exception is made for persons who have reached the age of 16, provided that they:

are legally married;
work under an employment contract;
have the permission of both parents, certified by a notary.

Citizens of the Russian Federation and foreign citizens who have a residence permit in the country and the relevant registration documents can register an individual entrepreneur. The restriction in the right to register an individual entrepreneur is imposed on persons who have received bankruptcy status in the period of 5 years prior to the date of filing an application for registration.

How to specify the type of activity during registration

OKVED codes (general classifier of types of economic activity) - determine the specifics of your business. By selecting the appropriate codes, you can only work in these areas.

By order of Rosstandart dated November 10, 2015 N 1745-st, from January 1, 2017, the updated OKVED classifier 2 is in effect. You should select activities only according to it. For each registered code, you will file income and tax information.
If you need to expand or change the type of activity in the future, you can add, remove or replace the relevant codes in the registration data by submitting to the USRIP ( single register individual entrepreneurs).
Applications in the form P14001. The total number of codes registered for one individual entrepreneur cannot exceed 50.
The structure of the classifier has common sections - they are indicated in Latin letters; and groupings - are designated by two and three digits. The codes themselves and specific activities that are indicated in the application for registration are indicated by four or more digits.

Example:

Section F Construction;
(grouping) 41 Construction of buildings;
(Sub-grouping) 42.2 Construction of utilities;
(OKVEED code) 42.21 Construction of utilities for water supply and sanitation, gas supply.

There are also activities that cannot be carried out by individual entrepreneurs:

Private security;
Ensuring and analysis of industrial safety;
Production and sale of alcohol;
Production and sale of pyrotechnic products;
Manufacture and sale of weapons;
Employment of citizens abroad;
Sale of electricity.

Taxation systems for individual entrepreneurs in 2017

The choice of taxation system has great importance for the profitability of your business. If it is chosen incorrectly, you will incur losses, and in some cases even fines may be imposed.

For individual entrepreneurs, two forms of the simplified taxation system (simplified taxation system) are available:

USN 6%. This form of tax payment involves the payment of 6% of all Money received by the entrepreneur in the course of doing business for the reporting period. In simple words: you sold goods for 100,000 rubles. The amount of tax will be 6000 rubles.
USN 15%. When choosing this system, the entrepreneur pays 15% of the final profit, minus expenses. Example: you spent 60,000 rubles on the production and sale of goods, sold it for 100,000 rubles. Your profit amounted to 40,000 rubles. The amount of tax is 6000 rubles.

In addition to the tax itself, fixed contributions to the pension fund (PFR) and the Compulsory Medical Insurance Fund (FFOMS) are monthly added to both forms of the simplified tax system. You make these payments for yourself (this is your pension and medical insurance). The amount of payments depends on the minimum wage (SMIC) established by the state. From January 1, 2017, it is 7,500 rubles, and starting from the second half of the year, they plan to raise it to 7,800 rubles. Contributions to the PFR amount to 26% of the minimum wage, and payment to the FFOMS - 5.1%.

The general taxation system (OSNO) for individual entrepreneurs offers the following conditions:

standard personal income tax (PIT) - 13%;
value added tax VAT - 0% (for export goods), 10% (for a certain category of products), 18% (general rate);
tax on property of individuals - from 0.1% to 2% (set by municipal authorities).

Patent System (PSN)- provides an opportunity to get rid of the need to file reports and calculate the amount of tax paid. It involves the payment of the latter in an advance payment for a specified period (up to a year). The cost of the patent is calculated as 6% of the potential annual income (PVGR).

Single tax on imputed income (UTII)- it is an alternative to the OSNO and is calculated as 15% of basic income, taking into account the coefficients - deflator (for 2017 it is 1.798) and lowering (set by local authorities from 0.005 to 1).

Step-by-step instructions for registering an individual entrepreneur

If you have decided on the type of activity and the taxation system, you can proceed to collecting documents and submitting an application to the registration authorities.

Basic documents for opening an IP

Before collecting the main documents, it is necessary to pay the state registration fee at the bank. Data for the transfer of funds can be obtained directly from the tax authorities, on the official website of the Federal Tax Service or through the Internet banking of Sberbank of Russia. At the same time, it is important to choose your branch of the Federal Tax Service at the place of registration. For 2017, the fee is 800 rubles.

For citizens of the Russian Federation, it is enough to provide to the tax office:

Application form P21001;
A copy of the passport - the first page and the page with registration;
Copy of TIN;
Receipt of payment of state duty.

What you need to open a sole proprietorship for a foreign citizen:

Application form P21001;
Copy of identity card (main passport, international passport);
Copy of birth certificate;
Translation of identity documents into Russian with notary certification;
A copy of the registration document on the territory of the Russian Federation;
A copy of the certificate of the place of actual residence;
Receipt for payment of state duty.

When applying in person to the Federal Tax Service, the entrepreneur must have all original documents with him.

By default, when submitting documents, you will be set general system OSNO taxation. To work at other tariffs, it is necessary to submit an application for the transition to the selected system in addition to the general package of documents.

Preparation of an application in the form P21001

The application submitted for registration of IP in 2017 has not received any changes. It is drawn up in the form P21001 and contains 5 pages, one of which is intended for entering data of foreign citizens. Persons with citizenship of the Russian Federation fill out and submit only 1,2,3 and 5 pages. You can download the current application form on the website of the Federal Tax Service.

Since the document must be easily recognized by the appropriate software, a number of requirements are imposed on its design:

Data can be entered by hand or on a PC.
All data is entered exactly in the cells one by one number or letter.
Handwritten using typeface and black ink. words and letter designations written in full capitals.
When typing, the following settings are selected: black font color, all capital letters, Courier New font, height 18.
Double-sided printing is not allowed when printing a document.
You cannot combine printing on a PC and writing by hand.
Abbreviations are written according to established grammar rules.
The application is not stitched.

Submission of documents for registration

According to the law, it is possible to submit documents for registration of an individual entrepreneur only to the tax authorities at the place of registration (registration). This does not oblige you to carry out activities only in a given region, you can actually open an enterprise anywhere in the country, but you will not be able to avoid contacting the established division. You can do this in the following ways:

Personal appeal of the entrepreneur to the IFTS.
Forwarding by mail. In this case, all copies must be certified by a notary. A package of documents is sent by a valuable letter with a mandatory inventory of the contents (drawn up by a notary) and a return notification of receipt.
Through a representative. A third party is issued a power of attorney to submit documents. When transferring the latter, a receipt is required.
In electronic format on the official website of the Federal Tax Service.

How to register an IP in 2017 online

The ability to register an individual entrepreneur online greatly simplifies the procedure for an entrepreneur. To do this, you need to register on the official website of the Federal Tax Service - https://service.nalog.ru/payment/payment.html. This should be done by all individual entrepreneurs, since in the future you will be able to pay taxes using the service, make changes to registration data, order an extract from the USRIP (of your own enterprise or to verify partners) and even apply for termination of activities.

To register, you need to login to Personal Area and go to the page https://service.nalog.ru/gosreg/ . Here you need to choose the following procedure:

Selection of the section "Individual entrepreneurs".
Confirmation of consent to the processing of the data provided by you.
Choice of application type form P21001.
Filling out the data form.
Selection of OKVED codes.
Select a method for receiving documents. It can be sent by mail, in person or given to a trusted person.
Passing the initial data check (performed automatically within a few minutes).
Payment of state duty. If you know the BIC (bank identification code) of your bank, you can pay online. If you wish to make a payment at the bank, click the "Create a payment document" button.

After the payment is made, the Federal Tax Service will send you a notification about the acceptance of the application.

Registration deadlines and reasons for possible refusal

In 2017, the registration period for an individual entrepreneur is 3 business days. When receiving documents by mail, these terms may be delayed up to 1.5 months, due to the long delivery.

In the event that the procedure for processing documents is violated, errors (accidental and intentional) in the information provided, as well as facts confirming the absence of the right to registration, a refusal may be received. If there are errors, they must be corrected and the application resubmitted. The receipt of payment of the state fee remains the same.

After the end of the registration procedure with the tax office, the information is automatically transferred to the FIU. You don't need to go there in person. You will also be provided with the following package of documents:

Certificate of state registration on official letterhead.
Extract from the EGRIP.
Certificate of registration of IP in the pension fund.
A document on the registration of an individual entrepreneur with the tax service.
Notification from Rosstat on the assignment of statistics codes. You can get it yourself, but most often it is sent by the service itself.

What needs to be done after registering an individual entrepreneur in the tax

Depending on your type of activity, after registration, you may need to issue various attributes. This includes opening a current account, making a seal and registering cash register. It is not legally required to do this, but these IP attributes provide a number of benefits. Also, when conducting certain activities and hiring employees, you need to notify the relevant authorities.

Registration of attributes for entrepreneurial activity

To open a current account, you need to submit an application to any bank that works with individual entrepreneurs. Along with the application, the following is provided:

Copy of passport (many banks can make copies themselves);
Copy of TIN;
IP registration certificate.

When choosing a bank, it is necessary to take into account the amount of payment for services under the contract. So, if your activity requires regular payment of receipts, you need to choose a financial structure with the lowest transaction fees.

When working with the end buyer for cashless payments, you need a bank with the lowest possible commission for cashing out funds.

Printing is carried out in special firms. To do this, you must provide a scan of the IP registration certificate, a copy of your passport or other identity card, as well as a sketch of the seal. Often workshops have ready-made layouts that can be used.

A cash register is purchased when choosing a cash form of payment. It must be registered with the IFTS. For entrepreneurs working on PSN or UTII, the presence of a cash register is not necessary.

Registration when hiring employees

If your employees are not family members, you need to register as an employer. At the same time, an employment or civil law contract is concluded with the employee himself. Before concluding a contract, you must contact the pension fund and the Federal Social Service, which will register you.

After that, you are required to submit appropriate reports for each employee.

When working on the simplified tax system in 2017, for employees, it is necessary to submit certificates 2-NDFL and 6-NDFL to the tax service, which provide information on the paid wages. In the FIU, certificates are submitted according to the SZV-M forms, and in the FSS - 4-FSS. In this case, the individual entrepreneur acts as a tax agent, and not a payer.

Notification to Rospotrebnadzor and licensing

There are some types of business lines for individual entrepreneurs, the OKVED of which can be indicated during registration, but with the immediate start of the activity itself, an additional notification is required. In 2017, this list includes:

Hotel business;
Household services (repair of premises, individual tailoring, furniture repair and household appliances, car maintenance, photo studios);
Sphere of public catering;
Retail and wholesale trade;
Manufacture of textile materials and clothing;
Manufacture of leather goods;
Wood processing;
Production of flour and sugar products;
Baking bread and bakery products;
Production of dairy products;
Juice production, fruit and soft drink processing.

Notification is submitted in writing, after receiving the certificate of registration, but before the commencement of the activity itself. This can be done in the following ways:

By personally contacting the Office of Rospotrebnadzor;
Online through the public services portal gosuslugi.ru;
In electronic form with an official digital seal on the e-mail of the Office of Rospotrebnadzor of your region.

Also, do not forget that the Federal Law of 05/04/2011 N 99-FZ "On licensing certain types of activities" provides for the obligatory obtaining of a license for a number of business areas:

Development of tools and technical protection of information;
Sale of medicines, pharmaceuticals, work with medical equipment;
Cargo transportation;
Passenger Transportation;
Storage and processing of metals;
The sphere of education;
Conducting geodetic works, hydrometeorology;
Preservation and restoration of cultural monuments.

The license is obtained from the relevant supervisory authority (MinTrans, Rosobrnadzor). For some activities in recent years, the license has been replaced by alternative obligations. For example, construction and repair companies must join SROs (self-regulatory organizations) in order to work.

There are no cardinal changes in how to register an IP in 2017 compared to the previous year. You can easily complete the collection and execution of documents yourself. At the same time, the experience gained will allow you to better understand the taxation system and the procedure for legalizing a business.

It is very easy to become an individual entrepreneur, but here's what you need to open an individual entrepreneur in 2017 - step by step instructions below.

According to current legislation Russian Federation, every citizen has the right to open an IP, regardless of their status, earnings, skills or education. This form makes it possible to do business, open your own enterprise, while you do not have to collect a huge amount of documents to obtain the status of a legal entity. At the moment, for convenience, a step-by-step instruction has been developed, which reveals all the nuances of opening an IP in 2017.

Registration of this status requires a citizen to collect a certain package of documents, pay fees and taxes. To date, there is an optimal opportunity to avoid all the difficulties, since you can seek help from a specialized office. If you have a limited budget, it is best to prepare the documents yourself.

Step by step instructions for beginners

At the initial stage, it is important to choose the industry for the development of your business, work out a plan and build economic strategy which will be profitable. The choice of OKVED codes and the taxes that you will pay in favor of the state depends on all the data. In accordance with the information provided, experts will deduce the amount of the state fee.

What documents are needed?

The taxation system is different: OSNO, UTII, UST, USN. Each individual species has its own characteristics, which can be found out by consulting with specialists. Step-by-step instructions on what you need to open an IP in 2017 without the help of specialists can also help. All councils are represented by highly qualified lawyers.

IP instruction

The type of taxation under consideration is one of the most difficult to calculate. In the standard case, an entrepreneur with IP status is obliged to pay:

VAT in the amount of 0.10 and 18 percent;
13 percent of the profit received - personal income tax;
2 percent of the profits received - property tax.

As mentioned earlier, this is the most complex taxation system, it is used in extremely rare cases.

There are situations when it is simply impossible to issue a simplified tax system, thus, you have to pay all the taxes submitted.

USN

The relevance of the presented technology lies in the fact that you do not need to pay VAT, and the rest of the deductions are reduced. Basically, an individual entrepreneur pays tax on income received, all other penalties are canceled. Under current legislation, the tax is levied at a rate of 6 percent of the profits received.

There is an alternative option that is also popular. Individual entrepreneurs are asked to provide information on income and expenses. After, the expense is deducted from the income, a tax of 15% is imposed on the result obtained. In the regions of Chelyabinsk or Lipetsk, for the development of entrepreneurship, small and medium-sized businesses, they resort to reducing this indicator. In the presence of certain benefits, you can pay from 5 to 15 percent of the simplified tax system.

It is possible to switch to a “simplification” at any stage of registering an individual entrepreneur, or at a later time, when your business will be operating. In the latter case, you will need to notify the tax authorities of your decision to switch to the simplified tax system, so the transition will be possible only after a year.

Step-by-step instruction

After the package of required documents for opening an IP has been collected, you need to pay the tax fee in advance. The amount of payment will be 800 rubles, the received receipt must be attached to the package of documents. Without this paper, no tax office will accept your application. As for the set of documents, it includes:

Copies of all pages of the passport. Every copy must be stamped by a notary.
A copy of the TIN is also certified. If you do not have this document, then contact the tax office in advance to obtain it. It is worth knowing that the procedure for obtaining a TIN can take up to 15 days.
Contribution payment receipt.
An application that is filled out according to certain regulations.

You can find out what you need to open an IP in 2017 in Moscow by viewing the step-by-step instructions, which include basic information about the operations and procedures performed.

Currently, there are a large number of different statuses for doing business, a considerable number of types of taxation, which can be found in this article.

Do you need a cash register?

Availability cash register equipment is mandatory for those entrepreneurs who are going to engage in trade. There is a special document, it clearly limits the areas of activity for which the use of these devices is required. It is possible to refuse CCP if you sell souvenirs, religious paraphernalia, and so on.

Users who have read the step-by-step instructions on what you need to open an individual entrepreneur in 2017 in the city of Yekaterinburg will easily achieve the task. The most important thing is to pay the fee and prepare all the documents.

In what cases can a sole proprietorship registration be refused?

There are situations when representatives of the tax service may refuse to issue you the status of an individual entrepreneur.

Main failure cases:

if the forms are filled out incorrectly;
in the absence of certain documents;
if you have been declared bankrupt, then you will not be able to get an IP again within the next year;
by a court decision, if it is forbidden to engage in entrepreneurship.

Good afternoon. To engage in entrepreneurial activities in terms of the removal of liquid household waste, there are two options in choosing a taxation system. It depends on the chosen OKVED.

First option:

Collection and treatment of wastewater. Includes:
ensuring the functioning of collector systems or wastewater treatment facilities;
collection and transportation of domestic or industrial wastewater from one or more users, as well as rainwater through sewerage networks, collectors, reservoirs and other means (means for transporting wastewater, etc.);
release and cleaning of cesspools and contaminated reservoirs, drains and wells from sewage;
maintenance of toilets with chemical sterilization;
wastewater treatment (including domestic and industrial wastewater, water from swimming pools, etc.) through physical, chemical and biological processes such as dissolving, screening, filtering, settling, etc.;
maintenance and cleaning of collectors and sewerage networks, including cleaning of collectors with a flexible rod

This type of activity allows you to choose two taxation systems for individual entrepreneurs - STS and OSNO. OSNO - the general taxation system is more complicated for accounting, reporting and costly in terms of paying taxes than the simplified tax system.
STS - a simplified taxation system is of two types. The first is when you pay 6% of the total amount of all your income from the selected type of activity. Second - You pay 15% of the difference income minus expenses. Those. You have to calculate for yourself what is more profitable for you, if you have high costs (fuel, consumables for car maintenance, payment for various services), then of course it is better to choose the simplified tax system (income minus expenses) x15%.

Second option:

You register an IP indicating the following type of activity:

The activity of road freight transport. Includes:

All types of cargo transportation by road highways: dangerous goods, bulky and/or heavy goods, goods in containers and overpacks, perishable goods, bulk bulk goods, agricultural goods, construction industry goods, goods of industrial enterprises, other goods
rental of trucks with a driver;
cargo transportation activities vehicles driven by people or animals as draft power

In this case, you can choose a more optimal type of taxation, UTII - a single tax on imputed income.
But services for the removal of liquid sewage (sewage services),

They can be classified as activities subject to a single tax under UTII, subject to the following conditions:

1. A separate contract for the provision of paid services for the carriage of goods has been concluded.

2. Do not carry out any other waste management activities (garbage and waste collection services are independent view transportation activities). If the transportation of waste is an integral part of the waste management activity, then such activity cannot be transferred to the payment of a single tax, only the simplified tax system or the general taxation regime should be applied to income from this type of activity.

According to paragraph 2 of article 346.26 of the Tax Code of the Russian Federation, one of the “imputed” types of activity is the provision of services for the transportation of goods by road, which are provided by taxpayers who own by right of ownership (or on other grounds) no more than 20 relevant vehicles.

At the same time, the Tax Code of the Russian Federation does not establish restrictions on the types of goods transported. This was pointed out by the judges of the Federal Antimonopoly Service of the West Siberian District in the decision of 07.06.2010 No. A81-4102 / 2009.

The courts are of the same opinion. So, if the transportation of waste is an integral part of the waste management activity, then such an activity cannot be transferred to the payment of a single tax. If services for the removal of garbage and waste are an independent type of activity for the transportation of goods, it is possible to apply the taxation system in the form of UTII. About this - the resolutions of the FAS of the East Siberian District of 05.22.2012 No. A33-14226 / 2010, the FAS of the Volga District of 07.12.2011 No. A65-13311 / 2010, the FAS of the West Siberian District of 09.08.2009 No. F04-5187 / 2009 ( 13484-A67-19), Federal Antimonopoly Service of the Volga-Vyatka District dated 05.07.2010 No. A11-16394/2009 and dated 12.16.2008 No. A82-2206/2008-20.

When choosing a UTII taxation regime, you should check with the tax office in your region whether this type of tax is accepted at the local level, since not all subjects of the Russian Federation, by their laws, allow working on this taxation system in their area. The amount of payment is also set by each subject of the Russian Federation, but approximately - the basic profitability per 1 car is set at 6,000 rubles, the tax rate is 15%. Therefore, you will have to pay UTII in the amount of 900 rubles per month.

This, of course, will be less than with a simplified taxation system.

Whatever taxation regime you choose, from the moment of registration until you close the IP, you will be required to pay insurance premiums to the pension and medical funds for yourself. In 2015, this amount is 22261-38 rubles per year.

But if you divide this amount by 4 and pay before the end of each quarter, then you can reduce both the simplified tax system and UTII, depending on what you choose for the amount of insurance premiums paid in each quarter. This applies only to those individual entrepreneurs who are not employers, i.e. do not hire employees.

Hello!
I want to rent a room and open a children's studio for choreography, vocals and theater. I will work myself and a colleague. Which is better to register: sole proprietorship or LLC? What codes are better to take? Work is expected without obtaining a license. And one more question: I suppose to register at the end of August of this year in order to start working by September, and accordingly, how much will I have to pay fees to the Pension Fund of the Russian Federation and FFOMS? What type of taxation is better to choose?

Good afternoon. Sole proprietorships and LLCs have their advantages and disadvantages. I would recommend an individual entrepreneur, since the tax and administrative burden is much lower than that of an LLC. The main disadvantage of an IP over an LLC is that the IP is responsible for its activities with all its property. But if you carefully observe all the Laws of the Russian Federation, then you have nothing to fear.

OKVED code:

80.10.3 Additional education children

This grouping includes:

Additional education for children aged mainly from 6 to 18 years old, the main tasks of which are to provide the necessary conditions for personal development, health promotion, professional self-determination and creative work of children, carried out: - in extracurricular institutions (children's music schools, art schools, art schools, homes children's creativity etc.) - in general educational institutions and educational institutions of vocational education.

According to clause 4 of the Regulations on Licensing Educational Activities Educational activities carried out by conducting one-time classes various kinds(including lectures, internships, seminars) and not accompanied by final certification and issuance of documents on education, activities for the maintenance and education of students and pupils, carried out without the implementation of educational programs, as well as individual labor pedagogical activities are not subject to licensing.

You will not need a license if, when choosing OKVED 80.10.3, your activity will comply with clause 4.

If you choose the OKVED code:

92.31.21 Organization and staging of theatrical and operatic performances, concerts and other stage performances

That license is not needed.

The fixed contribution of IP in 2015 is 22261-38, i.е. 1855-11 rubles per month. If you register in August, then

According to paragraph 3 of Art. 14 212-FZ, individual entrepreneurs who were not registered from the beginning of the calendar year must reduce the amount of insurance premiums for the year in proportion to the number of months, starting from the calendar month in which the IP was registered. In the first month of registration, contributions are calculated in proportion to the number of calendar days in this month.

The month in which the individual registered with the tax authorities as an individual entrepreneur is considered the calendar month of the start of activity.

The formula for calculating insurance premiums for individual entrepreneurs:

Minimum wage x Tariff x M + Minimum wage x Tariff x D/P, where:

M - the number of full months in the reporting year when the IP was already registered
D - the number of days from the date of registration in the month in which the IP was registered. The number of days from the date of registration (it is included) until the end of the month is counted
P - the number of calendar days in the month of registration of IP.