Individual entrepreneurship (IP) is one of the most popular forms of entrepreneurial activity in the Russian Federation today, 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 a legal entity. At the moment, many young people, not wanting 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 starting a business, a 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 figure out independently how to become an individual entrepreneur. Indeed, in the future more than once the businessman will contact the fiscal authorities.
For the most understandable presentation of information, all the actions that must be performed for registration are divided into paragraphs, each of which explains how to become an entrepreneur. Step-by-step instructions are presented below.
General algorithm of actions
To register a person as an individual entrepreneur, it is necessary to perform the following activities:
- Choose the type of activity in accordance with which all further business will be conducted.
- Choose the most appropriate tax system.
- Prepare all the necessary documents.
- Fill out an application for registration of entrepreneurship.
- Pay state duty.
- Submit documents to the Federal Tax Service (Federal Tax Service Inspectorate).
- Get documents confirming the status of IP.
This algorithm of actions will help in general terms to figure out how to become an individual entrepreneur in Russia. The following paragraphs are set forth in more detail.
First step: choosing an occupation
So how to become an individual entrepreneur? Where to begin? Perhaps the first step should be to get acquainted with OKVED.
When registering a person as an individual entrepreneur in state authorities, his future occupation is specified and fixed. For these purposes, there is OKVED (decoding of the abbreviation - the All-Russian classifier of types of economic activity).
Each type of entrepreneurial business is assigned an individual number, which the future individual entrepreneur must indicate when filling out documents. The list of OKVED can be found in advance in the divisions of the Federal Tax Service or on its website.
From 2015, the law of the Russian Federation enters into force OKVED 2, which will determine the occupation of IP and LLC. This classifier has 21 sections, which are divided into 88 classes.
The OKVED code can designate 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 registration of IP, it can not be less than four numbers, which means that the entrepreneur must determine the class, subclass and group.
An individual entrepreneur can choose several codes (no more than 50), while designating one of them as the main one (the revenue from this business should be more than 60% of the total income).
It should be noted that in the OKVED there are such codes, having chosen which the entrepreneur must obtain a license. Therefore, a list of licensed occupations is also recommended.
To understand how to become an individual entrepreneur in 2014 and find the right code for your business, you should turn to the current OKVED, the classifier version is OK 029-2001 (NACE Rev. 1).
The second step: the choice of taxation
In general, an individual entrepreneur has the opportunity to take advantage of one of four taxation regimes: USNO (simplified taxation system), USNO on the basis of a patent, single tax on imputed income (UTII), or a general taxation system in which income is accounted for by payment and VAT by the accrual method ) Agricultural producers and farmers can use the Single Agricultural Tax.
USNO is the most popular taxation system among entrepreneurs. Since when using it the simplest tax and accounting. In addition, it reduces the tax burden on a private entrepreneur.
USNO is of two types. With the object of taxation, total income (tax is 6%) or with the object of n / a income minus expenses (tax is 15%). You can choose the type of USNO IP yourself.
If the entrepreneur decided to establish a simplified tax system, he must provide a corresponding application for transfer in duplicate to the Federal Tax Service. This can be done both during the registration of the IP, and within thirty calendar days after it.
In the Russian Federation, an individual entrepreneur is obliged to pay contributions to social funds. If he is not an employer and uses the simplified taxation system with the object of taxation, general income or UTII, then the tax amount may be reduced by the amount of the insurance premium.
On December 29, 2014, the President of the Russian Federation signed a decree on two-year tax holidays for start-up entrepreneurs, according to which from 01.01.2015, all entrepreneurs during the first two years of their activity are exempted from the tax burden.
Third step: preparing documents
To register an IP, you will need to collect and prepare a number of documents:
- Passport general, as well as copies of its pages.
- TIN (tax identification number) and its photocopy.
- Application for the transition to CSS.
- Application for changing the patent system of n / a.
And you will also need a statement in form P21001, a receipt for payment of state duty and a copy of it. Documents numbered 3 and 4 are optional. They can be submitted within the deadlines established by law or not, if there is no need to switch to other taxation methods.
Copies of which sheets of the passport need to be made should be clarified in a specific department of the Federal Tax Service Inspectorate. But if the design passes through an intermediary, then copies should be removed from all pages.
There are certain types of activities in which it is necessary to submit a certificate confirming the absence of a criminal record. They can and should be specified in advance by the Federal Tax Service.
Fourth step: filling out the application
The fourth paragraph in the instructions "How to become an individual entrepreneur" is to fill out an application. Application for registration of physical persons as IP is filled in according to form P21001. Necessarily a black pen, in capital letters, without errors and corrections. And you can also fill it in block letters on a computer, printing to a printer in the future. At the same time, using Courier New font - 18. Two-sided printing is prohibited.
The application form can be taken at any branch of the Federal Tax Service or downloaded from the Internet (on the website of the Federal Tax Service). There is also a sample fill.
The application should be filled out very carefully, because if mistakes are made, the following may happen: the Federal Tax Service will not allow the use of a convenient type of taxation for business, will force it to license or refuse to open an IP at all.
It is desirable to expand all sheets of the application and documents, indicate the number of sheets on the breakdown and put a signature. But according to the letter of the Federal Tax Service dated 25.09. 2013 N CA-3-14 / 3512, this is not a prerequisite for the adoption of documents. All sheets can simply be fastened with a paper clip or stapler.
Fifth step: payment of state duty
After the application form P21001 is filled out, the future businessman must pay the state fee. This 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 at the FTS unit at the place of registration of the IP. Or at the bank’s office, but empty, without the requisites of the necessary Federal Tax Service. In this case, the form must be filled in manually, specifying them in advance.
Note that starting from March 11, 2014, according to the Order of the Ministry of Finance of Russia dated December 26, 2013 N 139, failure to submit a receipt on the payment of state duty is not a basis for refusing to obtain permission to register IP. The tax service can verify the payment independently through its own information system. Consequently, the entrepreneur can pay the fee through electronic wallets or terminals.
The amount of this fee for 2014 is 800 rubles, and in 2015 its size will increase to 1300 rubles.
After the state duty is paid, you should make a photocopy of the receipt of payment and attach it to the rest of the previously collected documents.
Sixth step: submitting documents to the Federal Tax Service
The sixth step in the instructions "How to become an individual entrepreneur" is the direct submission of documents to the appropriate service.
In accordance with the legislation of the Russian Federation, IP registration 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 who wants to formalize himself as an individual entrepreneur should know which division of the Federal Tax Service he belongs to, 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 Federal Tax Service authority at the place of temporary registration.
Documents can be submitted to the appropriate authority either independently (by personally 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, a valuable letter is sent with a description of the attachment. Permission to engage in individual entrepreneurship also comes by mail. This method takes more time than the other two above.
If a citizen comes to the Federal Tax Service personally, he must provide both copies of documents and originals. If a letter is sent, all papers must be pre-certified by a notary.
If you take advantage of outside help, then 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 issue IP using the Internet on the official website of the Federal Tax Service. This method is available starting January 9, 2013 in all cities of the Russian Federation.
After receiving the documents, the person who has handed them over is issued with a receipt on receipt of the package. If the future IP does not personally provide documents, then this receipt is sent to him by mail (the receipt is not issued to the representatives).
Seventh step: obtaining ready-made documents on registration of IP
The seventh step in the instruction "How to become an individual entrepreneur (2015)" is final.
Five working days after the day the documents were submitted to the Federal Tax Service, 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 physical persons as IP (OGRNIP).
The applicant must give a copy of these documents to the tax inspector.
Registration of an IP may be denied in the event of:
- insufficient number of submitted documents;
- submitting documents to the wrong body;
- the presence of errors or typos in the statement;
- the applicant is already registered as an individual entrepreneur;
- criminal record of the applicant;
- the applicant was declared bankrupt less than a year ago.
IP actions after registration
After registering as an individual entrepreneur, a businessman is obliged to make a seal, register with the Pension Fund, purchase a cash register if necessary (and register it with the tax service), and open a current account with any bank.
If an individual has a change in any data (has changed his passport, residence address, etc.), he is obliged to inform the registration authority of this by contacting him again with a statement within 3 days from the date of change.
Register with the FIU and the social insurance fund if the individual entrepreneur intends to use the labor of wage workers. This must be done within 5 business 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 law - the Civil Code of the Russian Federation, government decrees, as well as federal laws, the main of which is N 129- “On state registration of legal entities and individual entrepreneurs”.
If you ask a question about how to become an individual entrepreneur in St. Petersburg, then you should take into account that the authority dealing with this issue in this city is MIFNS No. 15. This organization is located at the address: city of St. Petersburg, st. Red Textiles, house 10/12 letter O.
If you need information on how to become an individual entrepreneur in Moscow, you need to know that the MIFNS number 46 is engaged in the registration of IP in the capital. This institution can be found at the address: Moscow, Pokhodny passage, 3, building 2.
In conclusion, it is worth noting that after it became clear how to become an individual entrepreneur, it was time to act! Do not be afraid of long lines and paperwork, because all this is experience, and there are a lot of interesting achievements in your own entertaining and profitable business!