The state fee for registration of individual entrepreneurs is established by paragraphs. 6 clause 1 art. 333.33 Tax Code of the Russian Federation. Without paying the full amount, it is impossible for an individual to acquire the status of a business entity. Without payment documents confirming the fact of transfer of funds to the budget, the tax authority will not accept a set of documents for registration. The state fee for registering an individual entrepreneur in 2021 is 800 rubles.
The procedure for starting a business is free, you only need to pay a fee. The total amount of money to be spent will depend on the payment method chosen. If you use the service of the State Services portal, submit documents through it and transfer funds towards the state duty online, the individual will be given a discount.
List of documents for opening an individual entrepreneur
Here is a list of the main documents required to open an individual entrepreneur:
- Application in form P21001 for registration of a citizen as an individual entrepreneur
- Original and copies of the passport of a citizen of the Russian Federation
- Receipt for payment of state duty
- TIN certificate. If it is not there, then the TIN is issued during the registration process
These are the main documents that need to be submitted to the tax office.
In addition, depending on the situation, the Federal Tax Service may require the following documents:
- Notification of the transition to the simplified taxation system (simplified taxation system). Submitted when choosing this tax system.
- If the applicant is a foreign citizen, it is necessary to provide the original and copies of an identity document, as well as a document confirming the right of legal residence in the territory of the Russian Federation.
- Minor citizens (from 14 to 18 years old) will need to provide notarized consent from their parents (guardians) or a copy of their marriage certificate.
- A notarized power of attorney for a representative in the case where the application is not submitted in person.
- If an individual entrepreneur works in an area related to minors (education, recreation, upbringing, medical care, etc.), then he will need to provide a certificate of no criminal record. If you have a criminal record, you must obtain a decision from the juvenile affairs commission on admission to entrepreneurial activity in these areas.
Competent assistance in registering individual entrepreneurs
If you do not want to miss the deadline for registering an individual entrepreneur
If you don’t want to stand in queues at the bank, cash desk, or tax office, it is better to use the services of professional lawyers “Audit PRO”. Experienced lawyers, on behalf of the principal, will go through the entire procedure for registering a business and at the end will hand over to the client the papers for registering the enterprise. The list of our services includes:
- Unlimited number of consultations on registration of an individual entrepreneur;
- Collecting the necessary papers to complete the procedure (preparing a complete package);
- Submitting documents to the territorial Federal Tax Service on behalf of the client (you no longer need to be afraid of exhausting queues);
- Opening a current account in the bank that is optimal for the client;
- Obtaining a certificate of registration.
Additionally, we submit an application for the production of a seal and hand it over to the principal along with a package of papers (including a letter from the statistical service about the assignment of individual entrepreneur codes by type of activity of the enterprise). It is mandatory to provide the client with information about the pension fund and other bodies with which he will have to interact during the period of business activity.
Remember, if errors are made when filling out a duty receipt or other documents, you will be denied registration of an individual business. As a result, you will have to go through the entire procedure again. Don’t tempt fate, trust all the most complex and confusing to the experienced lawyers of “Audit PRO”.
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Paying the state fee and receiving a receipt
In 2021, the state fee for registering an individual entrepreneur is 800 rubles. You can generate a payment receipt on the official website of the tax service. You can pay your bill at any branch of Sberbank of Russia.
It is worth considering that on October 1, 2021, if registration is refused due to errors in the P21001 application or due to an incomplete set of documents, within 3 months it will be possible to submit documents to open an individual entrepreneur again without paying the state fee again.
How to pay the state fee?
- Go to the official website of the Federal Tax Service
- Go to the “Payment of state duty” section. Select “State fee for individual entrepreneur registration”
- Next, fill in the payer’s information (TIN, last name, first name, patronymic, residential address):
- Check all the data and click the “Pay” button
- Select the payment method “Cash” to generate a receipt and pay it at the bank
After this, you can download the finished receipt in PDF format. After paying the fee at a Sberbank branch, be sure to print and save the receipt; you will need it when applying for individual entrepreneur registration.
How to reduce the state duty?
When submitting applications through the State Services portal, discounts apply: the state fee can be paid with a 30% discount. The innovation was introduced on 01/01/2017 and is valid until 01/01/2019. It applies to the registration of individual entrepreneurs.
To receive a discount, you need to fill out an application form on the portal and wait until an invoice for paying the fee appears in your personal account.
There are several calculation options:
- with MasterCard, Visa, Mir cards,
- via wallet (Webmoney),
- through federal mobile operators.
This rule was introduced by 221-FZ of July 21, 2014 “On amendments to Chapter 25.3 of Part Two of the Tax Code of the Russian Federation,” and more specifically, by paragraph 3 of Art. 2. If these conditions are met, you will have to pay not 800, but 560 rubles. It is not possible to return a previously paid fee in order to repay it at a discount.
Sample order to increase salary due to increase in minimum wage
Filling out application P21001 for individual entrepreneur registration
An application in form P21001 is the main document when opening an individual entrepreneur. The requirements for completing the application were approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/ [email protected]
The application must be filled out in capital letters using Courier New font, 18 points high. If you fill out the application form manually, use black ink in capital block letters.
The first page indicates the last name, first name, patronymic, TIN, gender, date of birth, place of birth and citizenship. TIN and patronymic, if available, are required to be filled out. If there is no TIN, then the corresponding field must be left blank:
The second page indicates the registration address at the place of residence.
This section of the form indicates the address of permanent registration in accordance with the Russian passport (registration), incl. even if you are temporarily registered at a different address (place of stay). The temporary registration address is indicated only if you do not have permanent registration.
Also, the applicant’s passport details are filled in on this page:
On sheet A, information about codes according to the All-Russian Classifier of Economic Activities is entered. One code must contain at least 4 characters. Additional codes are entered line by line from left to right.
If you are not sure that you will be engaged in any activity, then it is still better to include it in the application. You may or may not engage in any activity and there is no additional reporting or penalty for doing so.
Sheet B indicates the procedure for issuing documents and a contact phone number. Fields Full name and the applicant’s signature are filled in only manually in the presence of a tax inspector when submitting an application for state registration.
How much does it cost to open an individual entrepreneur on your own in 2021?
When starting a business, it is worth understanding that paying the state fee for registering an individual entrepreneur is not the only expense that will have to be incurred in this regard. Let's list the additional expenses:
- If a citizen plans to submit papers electronically and further interact with authorities through the government services portal, then it is necessary to obtain a qualified electronic signature. The issuance of special certificates, which are keys to an electronic signature, is carried out by authorized centers. Minimum cost – from 700 rubles.
- When opening an account, the bank will require an office lease agreement from the individual entrepreneur. It’s difficult to rent even 1 office for less than 10,000 rubles. per month.
- Banking services. Opening an account is often free, but monthly maintenance is always paid. Each bank has its own rates.
- Making a seal. It will cost 500 – 1500 rubles.
If a future entrepreneur decides to turn to specialists - the preparation of documents and their submission can be entrusted to legal companies - then the fee for their services averages from 3 to 10 thousand rubles, but the quality sometimes leaves much to be desired.
When preparing for registration, the services of a notary are often required: to certify copies and signatures on the application, and to draw up a power of attorney. The fee is regulated by Art. 22.1. “Fundamentals of the legislation of the Russian Federation on notaries” No. 4462-1, approved by the Supreme Court of the Russian Federation on February 11, 1993. According to the tariff, the fee for certification of copies is 10 rubles. per page, 100 rubles – for an application, 1000 rubles – for sending it to the tax office, for a power of attorney – 200 rubles. But notaries do not work exclusively based on tariffs, and additional fees depend on the specific specialist. On average, you can issue a power of attorney for 1,500-2,000 rubles.
To save money, you can refuse the services of lawyers, handle the registration issue yourself and contact the tax office in person, without the participation of a notary.
Notification of transition to simplified tax system
In accordance with Article 346.13 of the Tax Code of the Russian Federation, the transition of an individual entrepreneur to the simplified tax system after registration can be carried out ONLY within 30 days from the date of registration with the tax authority. Therefore, as a rule, a notification is submitted along with a package of documents when opening an individual entrepreneur.
In addition, the website of the Federal Tax Service states that the notification can be submitted in any form or in the form recommended by the Federal Tax Service (Form 26.2-1).
Let's take a closer look at how to fill out the notification:
- Please provide your Taxpayer Identification Number (TIN). If it is not there, then put dashes
- Enter the tax service code. You can view it on the official website of the Federal Tax Service
- Indicate the characteristics of the taxpayer specified from the list provided in the form
- Enter your personal information - last name, first name and patronymic
- Indicate the period from which the transition to the simplified tax system is carried out
- Designate the object of taxation (income or income minus expenses)
- Please enter your phone number
- Sign here
An example of filling out a notice of transition to the simplified tax system:
Should I keep the receipt for payment of the state duty?
A receipt or a copy of the payment order for payment of the duty should be kept until registration
for three reasons:
- Although the receipt is not a mandatory document for registering an individual entrepreneur, the tax office often requires it to be provided. If you do not have a receipt, but the fee has been paid, you can challenge the inspection requirement, but this will take time. Therefore, in order to avoid disputes with inspectors, it is better to provide the receipt along with other documents
- If you paid the fee, but the inspection refused to register you, within three months you have the right to correct the shortcomings and apply for registration again without paying a state fee. The receipt will be useful to prove the fact of payment during the previous registration attempt
- If you pay the fee and change your mind about registering as an individual entrepreneur, within three years, if you have a receipt, you can return the amount of the fee paid.
How to submit documents?
You can submit a package of documents for individual entrepreneur registration in several ways:
- Personal visit to the branch of the Federal Tax Service of Russia at your place of residence. After submitting a package of necessary papers, you will receive a receipt confirming their acceptance
- On the State Services website
- On the website of the Federal Tax Service of Russia
- Russian Post with declared value and description of the contents
- At the MFC in your region
Keep in mind that when submitting documents online, you will have to first obtain an EDS (electronic digital signature).
Package of documents for foreigners
In addition to the papers mentioned above, foreigners will need the following documents when applying to open an individual entrepreneur:
- An identification document (passport of a foreign citizen) with a notarized translation or a refugee certificate, a certificate of someone who has received temporary asylum in the Russian Federation, an identity card of a stateless person.
- A photocopy of the birth certificate or other document that confirms the applicant’s place and date of birth (will be needed if a copy of the identity document does not provide such information).
- A document indicating the place of residence on the territory of the Russian Federation.
- A document confirming the legality of residence on the territory of the Russian Federation (TRP or residence permit).
It should be taken into account that in order to obtain an individual entrepreneur certificate, a foreigner must have a temporary residence permit or residence permit in Russia.
Registration of an individual entrepreneur by a foreign citizen is carried out with full legalization of his documents. Documents are issued only in Russian.
Choosing a tax system
The key stage of registering an individual entrepreneur in 2021 is choosing an appropriate taxation system. It directly affects both the requirements for accounting and the amount of fiscal payments to budgets at different levels.
By default, it provides for the use of OSNO or the general taxation system. In addition, if a number of additional conditions are met, it is possible to apply one of three (after the abolition of imputation) special tax regimes:
- simplified tax system or simplified tax system. Can be used if the turnover is within 112.5 million rubles. and the number of hired personnel up to 100 people inclusive. The simplified tax system provides for one of two tax calculation schemes - on income (6%) or on the difference between income and expenses (15%). Some regions are introducing lower interest rates;
- PSN or patent. Its acquisition provides the right to engage in a certain type of activity for from one month to a year. The list of activities for which the use of a patent is permitted is limited. It is allowed to use PSN with a turnover of up to 60 million rubles. and the number of hired employees within 15 people;
- Unified Agricultural Sciences. Can be used for individual entrepreneurs, more than 70% of whose income is generated by work in the field of agriculture. The tax rate is set at 6% and is applied to the difference between income received and expenses.
When choosing a taxation system, you should not forget about one more responsibility of any business entity operating in the Russian Federation. It consists in the need to pay insurance premiums to the Pension Fund and the Social Insurance Fund.
