How to open an individual entrepreneur. Step-by-step instructions for registering an individual entrepreneur in 2021

At the beginning, all entrepreneurs have a completely logical question: what if they don’t register an individual entrepreneur and work as an individual. What then?

This situation is acceptable. But you will also pay all taxes on the income you receive as an individual. face. Also, no one has repealed the article “illegal business activity,” which imposes penalties for the systematic receipt of income without proper registration with the tax authority. This responsibility is provided for both by the administrative code (Administrative Code of the Russian Federation, Article 14.1) and the criminal code (Criminal Code of the Russian Federation, Article 171).

Therefore, we will not consider this moment, but will go straight to the procedure for opening an individual entrepreneur.

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STEP 12. Check the documents and submit them for registration

Collect all the documents, not forgetting to pay the state fee for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data specified in them. Additionally, we recommend that you familiarize yourself with the reasons for refusal to register an individual entrepreneur.

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics cannot be ruled out (when local tax authorities may impose requirements that are not explicitly stated in the laws). A free service of document verification for business registration by 1C specialists is available to our users

Free document verification

When submitting documents to the registration authority, do not forget:

1. sign the application for registration in form P21001 in the presence of an employee of the registration authority (if he and you forget about this, there will be a refusal);
2. Get a receipt from a Federal Tax Service employee with a list of documents you submitted.

Features of the status of an entrepreneur

Becoming an entrepreneur, a citizen acquires certain rights and responsibilities. The legal status of an individual entrepreneur is something between the powers of individuals, citizens and legal entities.

The status of an individual entrepreneur arises from the moment of official registration of an individual as an entrepreneur. If a person is engaged in any activity, but does not have official registration, he is not an individual entrepreneur. Accordingly, all possible disputes are settled in a court of general jurisdiction. All property disputes related to individual entrepreneurs and their activities are considered by the arbitration court.

Individual entrepreneurial activity is regulated by the relevant sections of the Civil Code of the Russian Federation. The same legislative acts regulate the activities of legal entities.

An entrepreneur has the right to conclude official employment contracts with citizens. A citizen who works under a contract is among the creditors of this entrepreneur. The relationship between an individual entrepreneur and his employee is regulated by current codes and other legislative acts.

If an entrepreneur, in the process of carrying out business activities, cannot fully repay the claims of creditors, bankruptcy proceedings may be initiated against this entrepreneur. If the court makes an appropriate decision, the entrepreneur is declared insolvent. If an entrepreneur is declared bankrupt, all legal claims of creditors are repaid from all property owned by the insolvent person.

An entrepreneur can engage in any activity within the framework of OKVED.

In most cases, OKVED codes are selected at the time of individual entrepreneur registration. If necessary, you can expand your activities and assign additional codes at any time by contacting the relevant authorities.

Registration of individual entrepreneur by mail

An application for official registration of an individual entrepreneur can be sent to the tax authorities via regular or email.

Necessity

When registering as an individual entrepreneur on his own, a citizen must appear at the tax authority several times. He needs to clarify the list of documents, find out the requirements for their execution, provide the documents to the tax office, and after a while come to the tax office for the results.

Registration of an individual entrepreneur using mail will allow you to avoid a long walk through the authorities. All you have to do is print and fill out the forms and send them to the tax office.

In addition to the standard list of documents, when registering as an individual entrepreneur via mail, you must send a notarized copy of your identity card (passport) and signature on the registration application. The entire set of documents is sent by a valuable letter with an attached list of attachments. The fact that registration documents have been received by the Federal Tax Service can be checked on the official website of the Federal Tax Service.

Risks and benefits

Registration of individual entrepreneurs via mail is used in a number of cases. Most often, these are cases when a citizen does not have the opportunity to independently provide documents to the appropriate authority, and there are no time restrictions.

The main inconvenience of registering an individual entrepreneur in this way is the long period of time.

The documents must reach the tax office, the registration process takes place within a few days, after which they are sent back to the addressee. The total period from sending the documents to receiving the OGRN certificate can take up to a month, depending on where the registering authority and the applicant are located.

When sending a package of documents via mail, an entrepreneur must be sure that everything is filled out correctly and provided in full. Otherwise, the documents will have to be sent again. If the process of registering an individual entrepreneur requires documents that are not included in the main list, the tax inspector will notify the applicant about this. Such documents must also be sent by certified mail and an inventory must be attached.

The main advantage of registering an individual entrepreneur using mail is that the applicant or his authorized representative does not need to be present at the tax authority. It is enough to provide notarized copies of documents.

The legal address for an enterprise must meet a number of requirements. Find out whether it is possible to register an LLC at the place of residence of the founder. Selling an individual's debt to debt collectors is legal as long as the conditions are met. Read more in the article.

The amount of compensation for moral damage is determined by the amount of actual damage caused and requires confirmation. More information here.

We pick up the documents

If all the documents provided are in order, then after 3 working days at the tax office you will receive:

• Certificate of state registration of an individual entrepreneur (OGRNIP);
• Extract from the Unified State Register of Individual Entrepreneurs (USRIP);
• Notification of assignment of statistics codes from Rosstat (if they don’t issue it, you need to get it yourself).

Congratulations, you are now a sole proprietor!
The total cost of opening an individual entrepreneur in Samara is 800 rubles, and it will take up to three days.

Where to register an individual entrepreneur in Moscow

Which tax office registers individual entrepreneurs in Moscow? Exclusively Interdistrict Federal Tax Service No. 46. As you can see, to the question of where to register an individual entrepreneur in Moscow, there is an exact answer - with coordinates in Yandex.Maps.

Contacts:

It is useless to disturb the tax authorities at your place of residence: they don’t handle registration procedures there, so they will still redirect you to the 46th. If the entrepreneur subsequently needs to change the information in the registration documents, he must also contact this inspectorate. But tax calculations and reporting are controlled by the authority at the place of residence of the individual entrepreneur, so you will be registered for tax purposes with the Federal Tax Service, in whose territory your home address is located.

Design methods

There are several ways to register an individual enterprise.

1. Self-design. The entrepreneur collects a package of documents, contacts the Federal Tax Service, fills out all the necessary forms. This is a relatively simple procedure that can be made easier using various online services.
2. Registration of an enterprise with the help of third parties. These include professional registrars, legal advisers and other persons involved.

After completing the business registration procedure, it is worth thinking about the taxation regime. Find out how to switch to UTII after registering an individual entrepreneur. Where can I see the number of the individual entrepreneur registration certificate? Read here.

Personally at the Federal Tax Service

The step-by-step instructions for registering an individual entrepreneur are as follows.

Before collecting documents and contacting the tax authorities, you must complete several simple procedures:

1. Check availability of TIN. If it is missing, you need to get it. An application for a TIN can be submitted to the tax authorities along with a package of documents necessary for registering an individual entrepreneur. In this case, the individual entrepreneur and TIN are registered, and the registration period will increase by the number of days required to obtain the TIN. This procedure is not possible in all Federal Tax Service Inspectors, so it is better to do everything in advance.
2. Decide on the taxation system. In 2020, it is recommended to use UTII and simplified tax system. These systems are designed for small entrepreneurs in order to reduce the tax burden and simplify accounting as much as possible.
3. Determination of the activity code in accordance with the official OKVED directory. If necessary, you can define several codes, depending on the planned activity as an individual entrepreneur.
4. The next stage is preparing the necessary documents. In the process of registering an individual entrepreneur, you will need the following list of documents:
   ID card or its notarized copy;
5. receipt of payment of state duty;
6. Application for registration of individual entrepreneurs form 21001;
7. if an entrepreneur plans to work under a simplified system, during registration it is necessary to fill out the appropriate application form 26.2-1. This application is completed and submitted to the Federal Tax Service in two copies.

Sample of filling out application 21001 - Sheet 1
To carry out some types of business activities, additional documents may be required. For example, a certificate stating that the applicant has no criminal record. This certificate is obtained from the police at the place of registration and is provided along with the main set of documents. Also, some documents may be requested by the tax inspector during the process of registering an individual entrepreneur.

Most of the documents at the tax authority are submitted and issued within the “one window”. After preparing all the necessary papers, you need to go to the tax office, where registration will take place, and show up with the submitted sample documents. If the documents will be submitted to the authority in person, notarization is not required; it is enough to present your passport. If a third party receives the documents, he will need a notarized power of attorney with the right to represent the applicant’s interests before the tax authorities.

An example of a power of attorney can be downloaded here:

Power of attorney for registration of individual entrepreneur

After submitting the documents to the tax authority, the future entrepreneur is issued a receipt. One of the completed applications for switching to a simplified system remains at his disposal. The receipt provided to the citizen is stamped, as well as the date when it is necessary to appear for documents.

With the help of third parties

It is not always possible to register an individual entrepreneur yourself. An entrepreneur can contact a company specializing in registration of individual entrepreneurs, entrust the registration to another person, or send documents by mail.

The main advantage of a professional registrar is a thorough knowledge of all registration procedures, pitfalls, nuances, and changes in current legislation. He will provide the citizen with the necessary advice and will manage the case, from collecting and filling out documents to receiving a certificate of state registration. In the absence of serious claims from government authorities, the applicant can be sure that registration will not be refused.

When transferring rights to a third party, a power of attorney is drawn up, according to which the authorized person can represent the interests of the principal in the tax service. You also need to contact a notary office to certify a copy of your passport. The entrepreneur’s signature in the registration application is also certified here.

Initial capital

Before registering an individual entrepreneur by mail, every future entrepreneur needs to resolve two important issues:

• what type of activity (allowed) to engage in;
• where to get money to form start-up capital.

Registration of a business entity is simply impossible until the individual entrepreneur resolves these issues. OKVED will be able to help you choose the necessary path to implement your ideas. It contains all existing types of activities not prohibited by law, each of which has its own code.

Initial capital is the basis, the foundation on which the entire business will rest. Start-up capital will provide an opportunity to form working and non-working funds. For example, if an individual entrepreneur is engaged in hairdressing services, then the non-current funds in this case will be:

• the premises where services are provided;
• tools with which individual entrepreneurs satisfy the needs of their clients.

In 2021, you can open an individual entrepreneur through a mobile application

On November 25, 2021, new regulations for interaction with the registration authority when sending electronic documents for individual entrepreneur registration came into force. It was approved by Order of the Federal Tax Service of the Russian Federation dated October 12, 2020 No. ED-7-14/ [email protected]

What is important to consider:

• Documents for registration of individual entrepreneurs can be submitted on the Federal Tax Service website, through the mobile application “Personal Account of an Entrepreneur” or on the government services portal.
• Notaries, among other things, can use the interdepartmental electronic interaction system and the unified notary information system connected to it.

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