How to become an individual entrepreneur in Russia: a step-by-step instruction

Individual entrepreneurship (IP) is one of the most popular forms of entrepreneurial activity to date in the Russian Federation, which is an excellent option for small businesses.

An individual entrepreneur is a citizen registered in accordance with the law and engaged in business without forming a legal entity. At the moment, many young people, unwilling to work for someone, create their own firms and small enterprises, open retail outlets. All of them at some point come to the thought: "I want to become an individual entrepreneur!" But not many people know where to start!

Pros of self-registration IP

When opening your own business, the future entrepreneur can use the services of specialized firms that will fully deal with this issue for a certain financial reward. But for people who want to gain invaluable experience and save money, it is better not to resort to the services of professionals, but to understand independently how to become an individual entrepreneur. After all, more than once the businessman will contact the fiscal authorities.

For the most understandable presentation of the information, all the actions that need to be performed for registration are broken down into points, each of which explains how to become an entrepreneur. The step-by-step instruction is presented below.

General algorithm of actions

To register a person as an IP, the following activities must be carried out:

1. Select the type of activity in accordance with which all further business will be conducted.
2. Choose the most suitable taxation system.
3. Prepare all necessary documents.
4. Fill in the application for business registration.
5. Pay the state fee.
6. Submit documents to the Inspectorate of the Federal Tax Service (Inspectorate of the Federal Tax Service).
7. Obtain documents confirming the status of IP.

This algorithm of actions will help in general to understand how to become an individual entrepreneur in Russia. Further the points are set out in more detail.

The first step: choosing the type of activity

So, how to become an individual entrepreneur? Where to begin? Perhaps, the first action should be familiarization with OKVED.

When a person is registered as an individual entrepreneur in the state authorities, his future activity is specified and fixed. For these purposes, there is OKVED (abbreviation - the All-Russian Classifier of Economic Activities).

Each type of business is assigned an individual number, which the future IP must specify when processing the documents. You can get acquainted with the list of OKVED in advance in the departments of the Federal Tax Service or on its website.

Since 2015, the law of the Russian Federation will include OKVED 2, which will determine the occupation of IP and LLC. In this classifier 21 sections are divided into 88 classes.

The OKVED code can denote a class, subclass, group, subgroup and type of activity. Accordingly, it can consist of two, three, four, five or six digits. But it is worth noting that in the application for the registration of IP it can not be less than four numbers, which means that the entrepreneur must decide on the class, the subclass and the group.

IP can choose several codes (not more than 50), while designating one of them as the main one (the revenue for this business should be more than 60% of total revenue).

It should be noted that in OKVED there are such codes, choosing which the entrepreneur should obtain a license. Therefore, it is also recommended that you familiarize yourself with the list of licensed childbirth classes.

To understand how to become an individual entrepreneur in 2014 and find the right code for business, you should turn to the current OKVED, the version of the classifier - OK 029-2001 (NACE Rev. 1).

The second step: the choice of taxation

In general, the IP has the opportunity to use one of the four taxation regimes: simplified taxation system, patent-based USNO, unified tax on imputed income (UTII) or general taxation system, in which income is recorded for payment, and VAT on the accrual basis ). Agricultural producers and farmers can use the Single Agricultural Tax.

The simplified taxation system is the most popular among the IP. Since its use is the simplest tax and accounting. In addition, it reduces the tax burden on a private entrepreneur.

USO can be of two types. With the object of taxation, the total income (tax is 6%) or with the object n / a income minus expenses (tax is 15%). To choose the type of the USO IP is entitled to itself.

If an entrepreneur decides to establish a simplified taxation system, he must submit an appropriate application for the transfer in duplicate to the FTS. This can be done both during the registration of the IP, and within thirty calendar days after it.

In Russia, an individual entrepreneur is obliged to pay contributions to social funds. If he is not an employer and uses the USO with the object of taxation, the total income or UTII, the amount of tax can be reduced by the amount of the insurance premium.

On December 29, 2014, the President of the Russian Federation signed a decree on a two-year tax holiday for beginners. According to this decree, since January 1, 2015, all FE during the first two years of their activity are exempt from the tax burden.

The third step: preparation of documents

To register the IP it will be necessary to collect and prepare a number of documents:

1. The passport is civil, as well as copies of its pages.
2. TIN (taxpayer identification number) and its photocopy.
3. Statement on the transition to simplified taxation.
4. Application for changing the n / a patent system.

Also, you will need a statement in the form P21001, a receipt for payment of the state duty and a copy thereof. Documents under numbers 3 and 4 are not mandatory. They can be filed within the statutory deadlines or not filed, if there is no need to switch to other methods of taxation.

Copies of which sheets of the passport must be made, should be specified in a specific branch of the IFNS. But if registration passes through the intermediary, then copies should be removed from all pages.

There are certain types of activities in which it is compulsory to submit a certificate confirming the absence of a criminal record. They can and should be specified in advance in the Federal Tax Service.

Fourth step: filling in the application

The fourth point in the instruction "How to become an individual entrepreneur" is to fill out the application. Application for registration of individuals. The person as the PI is filled in form P21001. Mandatory black pen, large letters, no errors and bugfixes. And also it is possible to fill it with block letters on the computer, having printed out on the printer in the further. At the same time using the font Courier New - 18. Two-sided printing is prohibited.

The application form can be taken at any branch of the FTS or downloaded from the Internet (on the FTS website). There is also a sample of filling.

The application should be filled very carefully, since in the event of mistakes, the following can happen: The FTS will not allow the application of a business-friendly type of taxation, force to licensing, or refuse to open an IP in general.

It is desirable to expand all the sheets of the application and documents, indicate the number of sheets on the panel and put a signature on it. But according to the letter of the Federal Tax Service of 25.09. 2013 N CA-3-14 / 3512, this is not a prerequisite for the acceptance of documents. All sheets can be simply stapled or stapled.

Fifth step: payment of state fee

After the application for P21001 is completed, the future businessman must pay the state fee. It can be done simply and quickly in any branch of a licensed bank. In this case, the form with the necessary details should be taken in the FNS unit at the place of registration of the IP. Or in the office of the bank, but empty, without requisites of the necessary FTS. In this case, the form must be filled in manually, specifying them in advance.

It should be noted that starting from March 11, 2014, in accordance with Order No. 139 of the Ministry of Finance of Russia of December 26, 2013, failure to submit a receipt for payment of state duty is not grounds for refusing permission to register an IP. The tax service can check the payment independently through its own information system. Consequently, an entrepreneur can pay a fee through electronic wallets or terminals.

The amount of this fee for 2014 is 800 rubles, and in 2015 its size will increase to 1,300 rubles.

After the state fee has been paid, a photocopy of the payment receipt should be made and attached to the other documents collected earlier.

The sixth step: submission of documents to the Federal Tax Service

The sixth step in the instruction "How to become an individual entrepreneur" is the direct submission of documents to the relevant service.

In accordance with the legislation of the Russian Federation, registration of IPs takes place only in the bodies of the Federal Tax Service at the place of registration of the future entrepreneur. In accordance with this, a person wishing to formalize himself as an IP should know to which division of the Federal Tax Service he belongs, at what address it is located. You can find out this information on the official website of the Federal Tax Service.

If there is no permanent registration, then a person can submit documents to the FTS body at the place of temporary registration.

You can submit documents to the appropriate body either independently (by coming to the Federal Tax Service) or through a legal representative. Also a package of documents can be sent to the Federal Tax Service by mail. In this case, sent a valuable letter with a list of attachments. The permit for employment by individual entrepreneurship also comes by mail. Time, this method takes more than the other two above.

If a citizen is in the Federal Tax Service personally, he must provide both copies of documents and originals. If the letter is sent, all papers must be notarized beforehand.

If you use outside help, you need not only legally certified copies of documents, but also in the same way confirmed signatures of the applicant and a general power of attorney for the right of representation.

You can also register your IP with the help of the Internet on the official website of the Federal Tax Service. This method is available from January 9, 2013 in all cities of Russia.

After receiving the documents, the person who handed them over gets a receipt on receipt of the package. If the future PI does not personally provide the documents, then this receipt is sent to him by mail (representatives do not receive a receipt).

Seventh step: obtaining ready-made documents on registration of IP

The seventh step in the instruction "How to become an individual entrepreneur (2015)" is the final step.

Five working days from the day when the documents were submitted to the Tax Inspection, the applicant must receive a response to his hands or by mail. They will be an extract from the Unified Register of Individual Entrepreneurs and a certificate of state registration. Registration of individuals. Person as an IP (OGRN).

The applicant must give a copy of these documents to the tax inspector.

In registration, a PI may be denied in the following cases:

• Insufficient number of submitted documents;
• Submission of documents to the wrong authority;
• The presence of errors or typos in the application;
• The applicant is already registered as an IP;
• Presence of previous conviction;
• The applicant was declared bankrupt less than a year ago.

PI actions after registration

After registration as an entrepreneur, a businessman must make a stamp, register with the Pension Fund, purchase a cash register if necessary (and register it with the tax service), and open a settlement account in any bank.

If the PI has changed any data (changed the passport, the address of the registration, etc.), he is obliged to report this to the registering authority, applying to him again with the application within 3 days from the date of the changes.

To register with the FIU and in the social insurance fund should be if the IP intends to use the labor of wage workers. It must be done within 5 working days from the day the first employee is hired.

Features of individual entrepreneurship in the Russian Federation

In the Russian Federation, the registration of individual entrepreneurs is regulated by legislation - the Civil Code of the Russian Federation, government decrees, and federal laws, the main of which is N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs."

If you ask yourself how to become an individual entrepreneur in St. Petersburg, you should take into account that the authority that deals with this issue in this city is MIFNS number 15. This organization is located at: St. Petersburg, ul. Red Textile Worker, house 10/12 liter O.

If you need information on how to become an individual entrepreneur in Moscow, you need to know that the registration of the IP in the capital is handled by MIFNS number 46. This institution can be found at the address: Moscow, Voyage Proezd, house 3, building 2.

In conclusion, it should be noted that after it became clear how to become an individual entrepreneur, it's time to act! Do not be afraid of large lines and paper red tape, because all this is experience, and there are many interesting achievements in your own entertaining and profitable business!