State duty for registration of IP: size, payment procedure

Making an IP involves paying a state fee. Immediately after making the calculations, the registered person is provided with a receipt, without which, by the way, the process may be delayed, or even interrupted altogether. Payment of state duty is the first, most important stage of registration as an individual entrepreneur.

What you need to know

In accordance with generally accepted rules, entrepreneurial activity begins with obtaining IP status or official registration of a legal entity. Moreover, if commercial activity is carried out without going through this stage, the person faces administrative and, in some cases, criminal liability. That is why, according to Art. 23 of the Civil Code of the Russian Federation (Civil Code), the most relevant option for conducting legitimate activities is the timely registration of individual entrepreneurs.

Here is a list of the benefits when applying for individual entrepreneurship :

• simplicity of the process;
• the ability to trade, provide various services and enter into transactions in Russia;
• the ability to choose an acceptable tax system;
• if there are no employees - exemption from personal income tax;
• independent and free profit management;
• simplified system of summing up the final results of economic activity;
• individual decision making;
• other benefits and priorities.

Key disadvantages of the activity of an individual entrepreneur:

• bears responsibility for all obligations with his own property;
• limited in obtaining additional licenses;
• unable to cooperate with VAT payers, that is, large organizations;
• obligatory and constant participation in economic activity is required;
• in the case of general taxation, double counting will be required;
• minimum legal protection at the time of temporary disability;
• the inability to write an “Application for Entry into Russia” for EU citizens;
• there is no possibility to send employees on business trips to the border zone without FSB admission.

Payment of state duty for registration of individual entrepreneurs

There are several ways to pay the state fee . The first is to contact any branch of Sberbank. To carry out such a process, you will need to print out a receipt of the established sample in advance and fill it out. After that, the client needs to submit a settlement document and cash to the bank, and already there payment will be made by an authorized employee.

In the second version, the state duty for registering IP is paid through an online service, for example, through the website of the Federal Tax Service. Accordingly, such payment is made by debiting money from the customer’s card.

State Duty Receipt

So, it is necessary to pay the state fee to register IP. The receipt is provided to the Sberbank branch. However, the future entrepreneur must prepare it in advance. That is, print the form form No. PD-4sb from the official website of Sberbank. The only thing that the employees of a credit organization can help is recommendations for filling out. Therefore, in case of doubt regarding the filling of a particular line, you should definitely consult a specialist. In extreme cases, you can stock up on a ready (filled) receipt sample and draw up the form accordingly.

Details of state duty for registration of individual entrepreneurs

When issuing the receipt, the future entrepreneur must indicate his details. First of all, this is the passport data of an individual entrepreneur, as well as his IR (identification code). In addition, you will need to fill in the lines for posting information about the tax institution performing the registration. Accordingly, you will need to know in advance or verify the correctness of the bank account number of the payee and his IR.

Having indicated the full list of basic data, it will be necessary to fill in the BCC for an individual entrepreneur (budget classification code), which is represented by the following set of characters: 182 108 07010 01 1000 110.

State Duty Size

In the Russian Federation, the amount and procedure for tax paid by an individual entrepreneur is determined by law. According to the legislative act “On state duty”, to date, the amount of this tax is 800 rubles. However, it is worth noting that the state duty for registration of individual entrepreneurs may vary. So, in January 2009, the amount of state duty increased by more than 1.5 times.

Key nuances

In case of refusal to register the state duty for registration, the IP is not refunded. The reason for this may be the recent bankruptcy or shortcomings in filling out the form. When re-applying, the fee will be charged again.

Changes in IP documents

If there is a need to amend the documentation of the IP, you will need to submit an application (form P24001) to the Registration Chamber. From the moment the information is changed, only 3 days are allotted for the submission of an official application. These changes include:

1. Change the name of the entrepreneur.
2. Change of citizenship, gender.
3. Replacing data in the passport.
4. Change of place of residence for which the registration of IP was carried out.

All necessary adjustments are made to the USRIP within 5 business days. There is no state duty for adjusting data.

Thus, the state duty for registration of an individual entrepreneur is 800 rubles. Its payment is an integral part of the process of registration of individual entrepreneurship. However, in case of refusal of registration, the state duty is not refunded, and when adjusting the personal data of the entrepreneur, it is not charged.