IP - is a citizen who passed state registration without forming a legal entity and carries out income-generating activities. In simple words, this is the same individual, but with a legal opportunity to carry out entrepreneurial activity.
Registering an IP as an entrepreneur is often more profitable than LLC. This chance, if there are no restrictions (for example, licensed activities requiring a firm), in fact, is used by many citizens. However, the IP has a single, but significant drawback - it is liable to its counterparties with all property belonging to it, with the exception of funds that cannot be levied in enforcement proceedings.
In our article you will learn how easy it is, in just 5 steps, to register an IP yourself.
Step 1. Organization of events for registration of IP
The merchant will need to collect some information and documents:
- passport data;
- residence permit or temporary residence permit (for foreigners);
- certificate of temporary registration (for foreign citizens or for citizens of the Russian Federation who do not have a residence permit).
Many people at the time of registration ask themselves the question: “Is it possible to give SP a corporate name?” However, these intentions will remain unsuccessful, because, according to the provisions of the regulatory framework of the Russian Federation, only legal entities are entitled to use the name. To protect and personalize their business, a merchant can create a unique commercial designation or register a trademark.
The next no less problematic question is “Can an individual entrepreneur carry out activities outside the place of registration?” It worries all those who decided to expand their business or conduct work outside the city - a stamp in their passport. The answer to this question is positive: traders have the right to do business in a place other than the stamp in the passport.
For these purposes, it is necessary to register with the tax authority at the location of the business, and when forming the tax base, pay personal income tax and insurance premiums for employees to the tax at the location of the business.
Step 2. Selection of entrepreneur activity codes
The types of activities carried out by the merchant can be selected from the classifier OK029-2014 (rev.2). It is allowed to indicate codes that are planned to be implemented both from the moment of registration and in the near future. In this case, it is necessary to choose the main code.
Indication of codes from outdated classifiers is prohibited and leads to the consequences of failure to create IP.
Step 3. Filling out and submitting a registration package to the IFTS
The future entrepreneur must submit certain documents to the registration authority. For entrepreneurs, this is a statement in the form of P21001. You can fill it out either manually or in print, or using the official program for filling out documents for state registration.
It is important to remember that errors and blots in the application entail a refusal to register IP status, so if you doubt your abilities, you can contact specialists in the field of corporate law.
Also, for registration of the status of an individual entrepreneur, it is necessary to pay a state fee of 800 rubles. Payment information can be found in any tax office or on the website of the Federal Tax Service. In case of refusal of registration for justified tax reasons, the state duty is also not refunded.
All entrepreneurs after registration receive the right to use the general taxation system. If an entrepreneur needs a special tax regime (for example, the simplified tax system), then you can apply for a transition to a simplified taxation system along with documents for state registration.
When a merchant cannot submit documents to the inspection himself, they must be submitted either electronically or by mail or by means of a notarized power of attorney to a representative. In the last two cases, the application P21001 must be certified by a notary.
Both for personal filing and for notarization, information about the applicant in the name column is written in black pen by hand, then the citizen puts his own signature.
To submit to the tax office you need to collect the following documents:
- Application 21001, filled out in accordance with the FTS Rules.
- Copy of citizen’s passport.
- Copies of documents confirming the status of a foreigner in the territory of the Russian Federation.
- The power of attorney for the representative and its notarized copy (in case of filing through a proxy).
- The document on the payment of the state fee is 800 rubles.
Before submitting a registration package, you should double-check all documents and the information indicated in them.
Next, you need to submit documents. To do this, you must contact the registration inspection at the place of registration of the citizen with the above documents, sign a statement from the inspector (in person), and receive a receipt with the date of receipt of the documents.
Recently, the registration deadline for IP has decreased and now is only 3 working days.
Step 4. Receiving documents
After the expiration of the period indicated in the receipt, the documents must be obtained from the registering inspection. If necessary, when submitting documents, you can specify sending the package by mail.
To issue documents to an authorized representative, it is necessary to present a power of attorney confirming the rights of the representative.
It should be clarified that the tax authority is required to issue the following documents to an entrepreneur who has received status:
- Record sheet from the USRIP.
- Certificate of registration with the tax authority (certificates of state registration from January 1, 2017 will not be issued).
When the documents are received on hand, you should immediately check all the information specified in the documents for typos. If an error is found, it is necessary to immediately submit an application for the correction of documents (it is written in free form, it is not subject to a duty; later appeal entails the correction of typos by filling out form P14001 and paying for notarization).
Step 5. Completion of registration IP
At the end of the procedure for obtaining the status of an individual entrepreneur, it is necessary to carry out several more actions.
According to the requirements of the regulatory framework of the Russian Federation, merchants do not have to have a seal. However, the customs of business circulation were formed in favor of the need to make a seal. For convenience, you can additionally make several technical dies.
Also, it is necessary to organize work on accounting and reporting, get statistics codes and notifications from extra-budgetary funds (FSS, PFR of the Russian Federation).
If an entrepreneur plans to work with cash, a cash register will be needed, if there are only non-cash transfers in his activity, then you need to open a bank account.
Our instructions are written taking into account the professional experience of the legal company Legal Moscow.