Amendments to the Unified State Register of Individual Entrepreneurs in 2021

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The activities of individual entrepreneurs are associated not only with conducting various business transactions, but also with interaction with government regulatory authorities. A special state register has been created for individual entrepreneurs, which reflects all the data that helps identify individual entrepreneurs. Also, the tax inspectorate monitors all types of activities engaged in by entrepreneurs. Therefore, if there is a change in the personal data of an entrepreneur, the types of services he provides, then the necessary changes must be registered in the Unified State Register of Individual Entrepreneurs.

This register was created not only because of the large number of individual entrepreneurs, but also because individual entrepreneurs were lost among a large number of legal entities, so the tax authorities could not fully monitor such businessmen and their honesty in paying taxes.

2 What changes need to be made to the Unified State Register of Individual Entrepreneurs
3 The procedure for making changes to the Unified State Register of Individual Entrepreneurs

What is EGRIP?

EGRIP - Unified State Register of Individual Entrepreneurs - is a federal system for registering persons engaged in any type of business activity throughout the Russian Federation. Making changes to the Unified State Register of Individual Entrepreneurs is a mandatory procedure that must be remembered and adhered to without fail if the need arises.

The Unified State Register of Individual Entrepreneurs exists both as a publicly accessible Internet resource, where information is stored electronically, and in the form of traditional paper documents. When controversial situations and discrepancies arise, it is customary to appeal to the latter. Responsibility for the correctness of the data reflected in the Unified State Register of Individual Entrepreneurs lies with the tax services of the Russian Federation at various levels.

The procedure for filling out an application on form P24001

When drawing up an application for registration of changes in the Unified State Register of Individual Entrepreneurs, you must be guided by the rules prescribed in Appendix 13 to the Federal Tax Service order No. ED-7-14 dated August 31, 2020 / [email protected]

The basic rules are:

Form P24001 must be filled out by hand or using computer technology. In the latter case, the signs are printed in capital letters, Courier New font, size 18, black. When writing with a pen, use black, purple, or blue ink and write in block letters.
In each field (squares) only one character is indicated, with the exception of the date, number in the form of a fraction, percentage, monetary units and OKVED codes. To record a date, you need to use 3 fields in order from left to right, separated by a dot, for example: 01.2021. The fraction is divided into two fields by the sign of a vertical inclined line (for example, 1/7), the field with percentages is divided by a dot (for example: 125521.25).
When indicating the passport series, an indentation is made between the numbers, and the number is written in order in each cell - 14 14 123456, while you also need to skip one square between the series and the number.
The contact mobile phone numbers are indicated as follows: +79109876543.
Between words in the text there is a space in the form of empty cells, no hyphen is placed.
Information about the address of the entrepreneur's location is indicated by using abbreviated names of types of settlements, for example: village. Dubrava.

Information about the applicant is filled out in accordance with data from the Unified State Register of Individual Entrepreneurs. In the column “Reason for submitting the application”, indicate the number 1 (change of information about the entrepreneur) or 2 (correction of errors in a previously submitted application). Next, the columns are filled in sequentially depending on the grounds for filing the application.

You can download the completed application form for changes to the Unified State Register of Individual Entrepreneurs in ConsultantPlus, having received a free trial demo access to the system, and make the necessary changes to it:

What is needed to make changes to the Unified State Register of Individual Entrepreneurs?

In accordance with Russian legislation, an individual entrepreneur must provide the following information to the Unified State Register of Entrepreneurs:

Full name;
Floor;
Information about the date and place of birth;
Citizenship data;
Information about the place of actual residence;
Passport details;
Information on state registration of individual entrepreneurs;
Licensing information;
Taxpayer ID;
Codes of types of entrepreneurial activity in accordance with the all-Russian classifier;
Policyholder details;
Bank account details;
Information about termination of activities as an individual entrepreneur.

Any changes to the legal status of an individual entrepreneur must be entered into the Unified State Register of Entrepreneurs.

If yours has changed:

passport details or residence permit,
surname,
field of activity (OKVED codes),
place of residence,

then it is necessary to inform the tax office at the place of registration of the individual entrepreneur about this within three days. You should act in a similar way when you find errors and inaccuracies in the primary registration documents - such a situation also requires making changes to the Unified State Register of Individual Entrepreneurs. State duty

Individual entrepreneurs are not charged for this procedure.

Current legislation requires the tax service to notify other related structures and departments (Insurance Fund, Pension Fund and others) about all declared changes. All of the above actions are clearly regulated by law.

Submit documents to the tax office

You can submit an application to the Federal Tax Service for changes to the data of an individual entrepreneur in one of the following ways:

To the tax office

You can submit documents directly to the Federal Tax Service in person or through a representative. The application and accompanying documents must be brought to the registration office. The tax office will make changes within 5 business days, and you will be able to check whether they were made correctly. When accepting documents, the inspector will give you a receipt confirming their receipt with a complete list of accepted documents.

Through MFC

Multifunctional centers (MFCs) act as an intermediary when contacting government agencies, including tax inspectorates. It is often more convenient to submit documents through the MFC than to take them to the inspectorate, since there is usually only one tax registration office for a large city or region, and there are many more centers. In addition, the MFC has a more accessible work schedule; many centers are open on weekends. However, keep in mind that MFC employees are not competent in matters of paperwork and can sometimes accept an application filled out with errors, which an inspector would immediately point out.

You can submit documents through the MFC either personally or through a representative. The period for making changes may increase due to the sending of information to the tax office and back. MFC services are free.

A receipt for receipt of documents when submitted through the MFC is still issued by the tax office: it comes to the email specified in application P24001.

Through a notary

Notaries have the right to send documents to the tax office electronically. To do this, the notary accepts your documents, certifies them and sends the application and the necessary copies under his digital signature. Notary services are paid; the exact cost must be clarified at the notary office that suits you.

A receipt for receipt of documents will be sent from the inspection to the email specified in application P24001.

By mail

To submit documents by mail, you need to certify the application P24001 in advance; in this case, it is signed in the presence of a notary. Documents must be sent to the address of the registration inspection by a valuable letter with a list of the contents. Keep the inventory and postal receipt as proof that the documents were sent. When sending documents by letter, the inspection does not send a receipt. The cost of this delivery method depends on current postal rates.

In Moscow, individual entrepreneurs can use the services of courier services.

Electronic

You can submit an application electronically if you have an electronic signature issued for an individual entrepreneur. Your digital signature is the same as for a physical person. the face is not suitable for this. To submit an application to make changes to information about an individual entrepreneur, you can only use the online service of the Federal Tax Service. A receipt for receipt of documents will be sent to the email specified in the application.

Fill out form No. P24001 online for free

There is no need to look for sample applications and study the requirements for registration; our service will prepare form No. P24001 automatically. The service takes into account all new requirements of the law and the Federal Tax Service. Enter your details in a simple form and receive ready-made documents in 15 minutes. We will also include submission instructions.

Get an applicationRead more

The procedure for making changes to the Unified State Register of Individual Entrepreneurs

The law also provides that amendments to the Unified State Register of Individual Entrepreneurs are carried out in the following established order:

Filling out an application in the prescribed form (sample P24001);
Attachment to it: photocopies of documents confirming the changes.

You must have with you the original documents confirming the changes, as well as TIN certificates, registration certificates and a copy of the OGRP.

An application for changing information in the Unified State Register of Individual Entrepreneurs must be filled out by hand in person, if necessary, numbered, stitched and certified with a seal or signature. Do the same with a copy of your passport. As a rule, 5...7 days after submitting all the necessary documents, changes will be made to the Unified State Register of Individual Entrepreneurs; After this period, individual entrepreneurs are issued amended OGRIP and TIN certificates.

Obviously, it is necessary to initially carefully check all kinds of documents in order to immediately eliminate the presence of errors, typos and inaccuracies in them, as well as to inquire about the progress of notifying all necessary authorities in order to avoid misunderstandings. If regulatory authorities detect changes in the status of individual entrepreneurs that were not made within the Unified State Register of Entrepreneurs, the law provides for a fine of 5,000 rubles.

If making changes to the Unified State Register of Individual Entrepreneurs on your own causes you difficulties at any stage, it is advisable to seek help from professionals who have experience in drawing up such documents.

Editing change requests

Prepared statements can be found in the section Reports - 1C-Reporting - Notifications, messages, statements. If necessary, they can be edited, and the program warns that if changes are made to the generated application, working with it in the assistant Making changes to the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs will become impossible.

Click the button to view files with documents attached to the application.

Prepared and verified documents can be sent to the Federal Tax Service using the method specified in the application. The ability to send a package of documents through the 1C-Reporting is not provided.

If Internet support is available, the program will track changes in the Unified State Register of Legal Entities for the organization. As soon as the necessary changes are included in the registry, she will offer to accept them in the organization’s card, section Main - Organizations.

Test yourself! Take a test on this topic using the link >>

See also:
How to submit information in order to make a change in the title of a manager’s position? There is an error in the Unified State Register of Legal Entities
When making changes to the Unified State Register of Legal Entities, information on the founders must be filled out only if something has changed regarding the founders. Or is it different now?

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Applying in person

When submitting documents in person to register new types of economic activity, you must present a passport. In this case, there is no need to certify the application with the help of a notary (according to Federal Law No. 129-FZ, Chapter III, Article 9, Clause 1.2). On sheet G of the form, in the presence of a tax officer, you need to manually fill in your full name and sign.

Important! You will not need to re-pay the state fee for changing individual entrepreneur data in the state register. If your inspector forgot about this, you should always remember this so as not to overpay extra money.

conclusions

On the one hand, legislative changes benefit businessmen who do not actually conduct or plan to operate. Exclusion from the Unified State Register of Individual Entrepreneurs will save the entrepreneur from paperwork and submission of the necessary documentation to exclude him from the state register.

At the same time, for entrepreneurs who have not submitted at least one report to regulatory authorities over the last 15 months and have a penny arrears on taxes, the loss of individual entrepreneur status means the inability to subsequently register their business for three years.

Let us immediately note that having gotten rid of the status of an individual entrepreneur (regardless of the reasons for such disposal), an individual is not relieved of the need to pay debts on taxes and fees that arose in business activities (clause 55 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated November 17, 2015 No. 50 ).

Reasons for excluding individual entrepreneurs from the unified state register

The updated version of Law No. 129-FZ allows tax authorities to exclude individual entrepreneurs from the register themselves if certain conditions are met (Article 22.4 of Law No. 129-FZ).

Thus, an individual entrepreneur is recognized as having actually ceased its activities in cases where, by the time the tax inspectorate makes such a decision, the following conditions are simultaneously met:

15 months have expired from the date of expiration of the patent or during the last 15 months the individual entrepreneur has not submitted reporting documents, information on calculations provided for by the legislation of the Russian Federation on taxes and fees;
The individual entrepreneur has arrears and debt.

Thus, the amendments tighten the requirements for individual entrepreneurs in terms of reporting and timely payment of taxes, while simultaneously expanding the powers of tax officials.

That is, now tax authorities can begin cleaning the register if an individual entrepreneur has not sent reports to tax authorities for 15 months or more than 15 months have passed since the expiration date of his patent and he has a debt to the budget.

Law No. 129-FZ does not specify what volume of unsubmitted reports or the amount of arrears may become critical for exclusion from the register. This means that having an arrears of several rubles and not submitting one report within 15 months, a businessman can be excluded from the Unified State Register of Individual Entrepreneurs.