What documents are needed to register (open) an individual entrepreneur and how to prepare them?

Constituent documents are the main basis for the activities of an organization, as stated in Article 52 of the Civil Code of the Russian Federation. A legal entity must first be created, with the founders agreeing on the rules under which it will operate. These rules are documented - in the charter and the agreement on establishment, which is concluded if there are several founders.

But when an individual entrepreneur undergoes registration, a new structure is not formed. An individual simply receives the right to engage in business, which he can use or not. Nevertheless, the concept of constituent documents of an individual entrepreneur is often used in practice, so let’s figure out what meaning is put into it.

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What is meant by constituent documents

Constituent documents are information that is reflected in a certain form, approved by law and is a legal basis for recognizing the legal status and activities carried out.

A detailed explanation of this concept is given in the text of Art. 52 of the Civil Code of the Russian Federation, but a specific definition of the term is not given here, and the basics for the formation of constituent documents are designed for legal entities.

For legal entities, the constituent ones are:

• charters (for the absolute majority),
• constituent agreements (for business partnerships),
• federal laws (for state corporations).

In practice, the constituent documents of an individual entrepreneur mean papers indicating the registration of an individual entrepreneur and confirming his legal capacity. But from a legal point of view, calling them constituent documents is still incorrect, because the list of constituent documentation is limited and an individual entrepreneur should not create any of these documents.

The basics of forming constituent documents are designed for legal entities, and not for individual entrepreneurs

Private (individual) entrepreneurship is the key to the development of society

According to the laws of economics and healthy competition, it is the small enterprise that makes the most important contribution to the development of the state’s economy. Only an individual who has passed the state registration procedure by authorized executive authorities can become an individual entrepreneur. The law also provides for the following: an individual entrepreneur cannot become a legal entity in the future. This is the main difference between an LLC - a business limited liability company - and an individual entrepreneur.

The fact is that a company is only a legal entity, but even one single founding member can form it. This is how it turns out that an individual becomes a legal entity. However, the list of documents for registering an individual entrepreneur and the procedure for their execution looks much simpler than when opening a business company.

How to become an entrepreneur?

To obtain the status of an individual entrepreneur, you must be competent in this area, that is, be legally capable in the field of entrepreneurship. Entrepreneurial capacity, like civil capacity, arises from the moment an individual reaches the age of majority, which occurs at 18 years of age.

According to the law, they can be entrepreneurs;

• citizens of the state;
• Foreign citizens;
• stateless people.

A person, before embarking on a difficult, but at the same time profitable and enjoyable path of entrepreneurship, must collect a list of papers for individual entrepreneurs and obtain licenses and permits provided for by state legislation. In some cases it is necessary to obtain a patent. For example, you have a diploma as a dentist and have the opportunity to engage in private practice. In addition to the standard documents to register you as an entrepreneur, you must obtain a license allowing you to provide medical services. Failure to comply with the above basic requirements entails penalties determined by law.

Documents confirming the legal capacity of an individual entrepreneur

Potential partners, contractors and clients of an entrepreneur may still wish to familiarize themselves with its “constituent documentation”. In this case, the businessman must know what they need to provide:

1. Certificate of state registration of an individual as an individual entrepreneur in form No. P61001 (issued until 2021).
2. Extract from the Unified State Register of Individual Entrepreneurs (USRIP).
3. Notification of registration of an individual with the tax authority in form No. 2–3-Registration.
4. Entry sheet from the Unified State Register of Individual Entrepreneurs (for registration after 01/01/2017).

In addition to the documentation issued by Federal Tax Service employees, the individual entrepreneur must take care of obtaining the following documents:

1. Certificates from the statistics department on the assignment of activity codes according to OKVED.
2. Notifications about registration of an individual as a payer of fixed insurance contributions in the Pension Fund of Russia (from 2021 - in the Federal Tax Service).
3. Certificates of registration with the Compulsory Health Insurance Fund.
4. Notifications of registration as an insurer of an individual in the territorial body of the Social Insurance Fund of the Russian Federation (if hired workers are involved).
5. Notifications on the amount of insurance contributions for compulsory social insurance against accidents at work and occupational diseases (if hired personnel are involved).

In addition, the individual entrepreneur must obtain a license if it is necessary to work in the area chosen by the business owner. You need to apply for its registration when all the main documents have already been received and the following are available:

• conclusion of the sanitary and epidemiological station;
• confirmation of the required qualifications of the applicant, etc.

  Carrying out certain types of activities requires prior obtaining a license

Papers must be submitted to the competent authorities involved in issuing licenses for specific types of work.

Certificate of state registration

An individual entrepreneur registration certificate is a document confirming that a citizen has successfully completed the procedure for registering his business and assigning it a new legal status. It must be available to all individual entrepreneurs registered before 2021. The certificate will be considered valid, despite the fact that a USRIP entry sheet is now being issued instead of it - there is no need to change the document.

Currently, instead of a certificate of state registration of individual entrepreneurs, they issue a USRIP Entry Sheet

The certificate forms differ depending on the time of registration:

• Those registered before 2004 have a certificate in their hands in form No. 67001.
• If an individual entrepreneur was registered between January 1, 2004 and July 4, 2013, he was issued a certificate in the form P61001.
• After April 4, 2013, a registration certificate was issued in form P61003.

The registration certificate, among other information, will indicate one of the most important details of the individual entrepreneur - its main state registration number (OGRNIP).

USRIP record sheet

The USRIP registration sheet will be issued from January 1, 2021 to replace the registration certificate, since the forms of the second one have been cancelled. From the specified date, the Unified State Register of Entrepreneurs record sheet is confirmation of making an entry about the status of the individual entrepreneur.

The USRIP entry sheet consists of two pages, each of which reflects important information about the individual entrepreneur

The document will contain the following information:

• last name, first name, patronymic (if any);
• floor;
• citizenship;
• registration address at the place of residence;
• activity codes according to OKVED;
• basis for entry (assigning individual entrepreneur status to a person);
• list of documents presented during registration;
• date of issue of the Record Sheet;
• date of entry about the individual entrepreneur in the Unified State Register of Individual Entrepreneurs;
• details of the tax authority that issued the Sheet;
• OGRNIP.

Notification of tax registration

As soon as the registration authority confirms the successful completion of registration of an individual entrepreneur, it also registers it with the Federal Tax Service at the place of residence, and in confirmation issues the applicant a notification in form No. 2–3-Registration. It is from the date indicated in this paper that an individual becomes a tax payer.

From the date specified in this document, an individual becomes a taxpayer

After a citizen is assigned the status of an individual entrepreneur, he must independently make calculations for income taxes and submit reports to the tax authorities in a timely manner.

The notice contains the following information:

• last name, first name and patronymic of the individual entrepreneur;
• residential address;
• information about the registration of an individual as an individual entrepreneur, which is the basis for tax registration;
• date of registration;
• details of the tax service that issued the notice;
• TIN;
• OGRNIP.

Certificate from Rosstat

A certificate of assignment of codes is issued by Rosstat. This is a document containing various statistical codes:

Table: decoding of statistical codes indicated in the certificate from Rosstat for individual entrepreneurs

The certificate of assignment of Rosstat codes contains statistical codes relating to the activities of individual entrepreneurs

The full list of statistics codes is published on the official Rosstat portal - the individual entrepreneur does not need a special form signed by authorized persons, so you can print the data from the website.

Notification of registration with the Pension Fund of Russia

Notification of registration of a contribution payer with the Pension Fund of the Russian Federation must be received regardless of whether the individual entrepreneur hires employees or does without hiring hired personnel. In any case, the entrepreneur is obliged to regularly pay fixed insurance contributions “for himself” to the country’s budget (since 2017, pension contributions are sent to the Federal Tax Service, not to the Pension Fund).

The document will be sent by letter after registration of the individual entrepreneur to the address at which it is registered. It is he who must be indicated in the application.

Certificate of registration with the Compulsory Medical Insurance Fund

As a rule, a certificate of registration with the Compulsory Medical Insurance Fund is issued to individual entrepreneurs upon completion of the registration procedure or is sent to the citizen by letter.

Since January 1, 2010, the Compulsory Medical Insurance Fund does not independently register individual entrepreneurs - these functions have been transferred to the Pension Fund. Therefore, if an entrepreneur has not received a certificate, he must contact the Pension Fund, taking with him the original and a photocopy:

• passports;
• TIN;
• insurance certificate of compulsory pension insurance;
• certificate of registration of individual entrepreneurs.

Notification of registration with the Social Insurance Fund

Registration with the Social Insurance Fund becomes optional if the individual entrepreneur does not intend to invite employees to the company. However, as soon as at least one employee appears in production, the individual entrepreneur is required to submit an application (within 10 days) and register as an employer.

FSS employees, in addition to notification of the registration of an individual entrepreneur as an insurer, will also give a notification of the amount of insurance contributions for insurance against accidents, which often occur while employees are performing their official duties, and against the occurrence of occupational diseases among employees.

All employees hired by the entrepreneur must be insured by the Social Insurance Fund against accidents at work and the occurrence of occupational diseases

The first document is proof that the individual entrepreneur undertakes to act as an insurance agent for his employees and make regular insurance contributions in case of:

• their temporary disability;
• taking leave due to pregnancy and caring for a newborn;
• accident during work;
• the occurrence of an occupational disease.

And the second document will indicate the amount of the insurance tariff - it is set for each enterprise individually, depending on the main type of business activity.

Where to begin?

After successfully choosing the type of activity, you need to choose the taxation system that is most acceptable to you. There are two of them in our state:

• general taxation system, or OSNO;
• simplified taxation system (STS).

The first automatically includes all those who for some reason did not want or did not have time to register for the second. When submitting a list of documentation for registration of an individual entrepreneur, take care of submitting an application to provide you with a “simplified document”. The rules of the law state that this application can be submitted before the expiration of a month after receiving the Unified State Register of Entrepreneurs registration sheet. But no one forbids doing this along with all the documents at once. It is better to do this, because if the taxpayer forgets, this oversight will cost him a fine. And all because tax payers who switched to the simplified tax system ease their tax burden. They do not need to pay VAT, income taxes, or property taxes. They pay a single tax to the simplified tax system.

Federal Law No. 129 regulates the right of all individuals wishing to become individual entrepreneurs to register documents at their place of residence (registration). It is also necessary to pay the amount of state duty. Since 2010, it has been 800 Russian rubles.

Do I need an IP charter?

The charter is a set of rules within the organization, containing information about the founders, their rights and responsibilities, start-up capital, and possible sanctions for neglecting responsibilities.

However, the individual entrepreneur invests personal money in the enterprise, and therefore all power belongs to him, start-up capital is not provided for the individual entrepreneur, and internal regulations can be explained to employees personally (if any). Accordingly, entrepreneurs do not need to have a charter.

An entrepreneur, of course, can voluntarily draw up such a document, but it will not be a charter in the classical sense, but will be a simple set of rules (local act) for the businessman and his employees.

The text of the charter may reflect the following positions:

1. Individual entrepreneur details (full name, registration address, etc.).
2. Company address (if the individual entrepreneur has a separate office, for example).
3. Kind of activity.
4. Rights and obligations of employees.
5. List and characteristics of the entrepreneur's property.
6. Price policy.
7. Maintaining internal document flow.
8. The procedure for closing a company.
9. And any other information that the businessman deems important and necessary.

If an entrepreneur has firmly decided to draw up a charter, then he should remember that there is no need to register this document anywhere and carry it anywhere (by analogy with legal entities), it is enough to simply familiarize all employees whose rights and interests are affected by it with it and keep it in his company .

Do you need a seal?

In addition to opening a bank account, the law does not force an individual entrepreneur to have his own seal. You may need it at the bank itself when opening an account. The fact is that some banking institutions may require not only the above documents, but also that the individual entrepreneur has a seal.

If you don't know whether to get a seal or not, then remember:

• the presence of seals and stamps inspires confidence among the clients of the individual entrepreneur - they believe that such an entrepreneur is worth trusting;
• documents without a seal are much easier to falsify, that is, the seal plays the role of a “protector” of your documents;
• if you started using printing, now you will have to do this all the time while you have the status of an individual entrepreneur.

To get a seal, you do not need to collect any documents or certify them. You just contact a company that produces stamps, pay a certain amount for the model you choose, and that’s it. Remember that the seal imprint must contain your full name, INN and OGRNIP. The main thing in print is its content, that is, your data. The shape, size, color and material of the case does not matter to the law. Whether it is round, square or triangular, in a plastic or metal case, the main thing is that its print fully matches your details.

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Additional IP documents

Throughout the course of its activities, the accounting of an individual entrepreneur is replenished with various certificates, contracts, acts, invoices and other documents. This means that the counterparty’s request to provide him with individual entrepreneur’s papers will not be limited to just a list of “constituent” documents. Some documentation may be requested during the audit by the tax office and other regulatory authorities.

An individual entrepreneur must ensure the safety of accounting, tax and other reports

In addition to the basic documents, an entrepreneur must have the following papers at his enterprise:

1. Tax reporting (any documents proving timely payment in full of taxes, fees, penalties and fines).
2. Documents required in connection with the use of a cash register (agreement with the fiscal data operator, journal of cash transactions, etc.).
3. Personnel nomenclature (employment contracts, employee statements, etc.) - only required by individual entrepreneurs who employ hired personnel.
4. Safety and labor protection instructions (if the individual entrepreneur hired employees).
5. Agreement on opening a current account in a banking institution (if there is an account).
6. Agreement on the use of the Bank-Client system (if any).
7. Originals of reports based on the results of inspection by regulatory authorities.
8. Copies of agreements on ownership or lease of property (premises, equipment, transport) that is used in the course of business activities.
9. Control log.
10. Documents on participation in domestic and foreign organizations (if the individual entrepreneur participates in organizations as a founder).

Other documents may be required, depending on the chosen area of ​​activity and tax regime.

What needs to be done next?

The list of papers for individual entrepreneurs has been successfully collected, the state fee has been paid, now you need to submit documents for registration. To be on the safe side, also prepare electronic versions of the submitted papers. The registration service, after receiving a package of documents for registration from you, is obliged to issue you a receipt for receipt of documents and one of the copies of the application for applying the “simplified procedure” to you.

If you did everything correctly, then receiving the USRIP entry sheet will not take more than five working days.

What other basic documents should an individual entrepreneur have for various forms of taxation?

Having chosen a certain tax regime, the entrepreneur undertakes the obligation to maintain additional documentation and timely submission of reports to the tax service.

Table: individual entrepreneur documents drawn up in connection with the transition to a certain tax regime

​How to open an individual entrepreneur in 2021 - step-by-step registration instructions

Registration of individual entrepreneurs takes place in several government bodies. The most important after the Federal Tax Service Inspectorate are:

1. Pension Fund.
2. Compulsory Health Insurance Fund (MFIF).
3. Federal State Statistics Service.
4. Social Insurance Fund (SIF).

In order to fully complete the registration of individual entrepreneurs, you must contact the Compulsory Health Insurance Fund (FFOMS). Registration with the authorities is mandatory, since the entrepreneur pays his own insurance premiums. The penalty for late reporting of contributions ranges from 5%.

In addition, it is necessary to register with the Social Insurance Fund (SIF) if the entrepreneur has hired employees. An individual entrepreneur must submit an application to the Social Insurance Fund as an employer no later than 10 days from the date of signing an employment contract with the employee.

The State Statistics Service Foundation provides individual entrepreneurs with codes and data that will be needed when opening a current account.

1. Mandatory and additional documents Application for registration
2. Receipt for payment of state duty
3. Notification of transition to simplified tax system

Mandatory documents when registering an individual entrepreneur include an application in form P21001 and a copy of your passport. These two documents do not depend on any factors and are submitted in any case. For some filing methods, you also need to pay a state fee. If you plan to apply the simplified tax system from the first day of work, a notification of the transition to this tax regime can be submitted along with documents for registering an individual entrepreneur. Additional documents may be required for foreigners, minors, or applicants planning to conduct activities that require permits or licenses.

Application P21001 and notification of transition to the simplified tax system can be filled out in the following ways

:

• By hand (in printed capital letters, the pen must be a ballpoint pen with black ink);
• On the computer;
• Automatically in a special online service.

Self-completion

:

• Filling out and collecting documents usually takes about two hours;
• You need to enter data carefully and carefully: just one mistake or blot may result in your registration being refused;
• Before filling out the application, you need to find out the following information: Code and name of the registration inspection;
• OKVED codes that relate to the selected type of business;
• Details for paying state duty.

Filling out through the online service

:

In recent years, services that automatically fill out documents for individual entrepreneur registration have become increasingly popular. And in 2021, it became possible to do this absolutely free of charge in our service. Several of its advantages:

• Takes about 15 minutes;
• There is no need to look for additional information: the service automatically inserts information about the registration inspection, helps to correctly indicate OKVED codes;
• The system corrects errors in filling out fields;
• The service is free for all users.

Documents receiving

The current legislation of Russia vests the Federal Tax Service with the authority to register citizens as individual entrepreneurs. All main documents will be issued by the tax service after registration - immediately after issuance they are considered to have entered into legal force.

Basic documents are issued at the place of registration of an individual as an individual entrepreneur - at the Federal Tax Service

To undergo the procedure of state registration of an individual entrepreneur, a citizen must prepare the following set of documents:

• photocopy of the passport (main page with photo and double page with registration stamp);
• completed application form No. P21001;
• application for transition to a special tax regime (if an individual entrepreneur chooses the main tax regime (OSNO), there is no need to submit a separate application - the tax will be calculated according to this system by default);
• a receipt for payment of the state fee in the amount of 800 rubles.

The list of documents required for registration of an individual entrepreneur may include other papers only if the applicant is a minor, a foreign citizen or a stateless person:

1. Persons under the age of majority must additionally present one of the following documents:
   notarized written consent of parents, adoptive parents or guardian for the child to open a company;
2. a court decision recognizing the teenager as fully capable;
3. a photocopy of the marriage certificate.
4. To register an individual entrepreneur, foreign citizens and stateless persons are required to have documentary evidence of their legal presence on the territory of Russia:
   residence permit (for permanent residents of the Russian Federation);
5. temporary residence permit (for those temporarily residing in the Russian Federation);
6. notarized translation into Russian of a passport or other identity document.

You are allowed to register as an individual entrepreneur:

• during a personal visit to the Federal Tax Service office;
• through the official tax website;
• through a proxy (if you have a power of attorney certified by a notary);
• by sending a valuable letter by mail (attaching a list of enclosed documents).

Video: how to open an individual entrepreneur for free through the “My Business” service

You can also pick up documents confirming registration yourself, through an authorized representative or by mail. When the individual entrepreneur collects the papers, the tax authorities will send information about the newly registered individual entrepreneur to extra-budgetary funds and statistical authorities.

The legislative framework

The actions of entrepreneurs must be approved at the legislative level. It is better to study the necessary regulatory framework immediately than to be caught off guard at the wrong time. Ignorance of the laws, as you know, does not exempt you from legal liability.

At the legislative level, doing business is independently regulated by the following regulations:

1. Civil legislation of the Russian Federation.
2. State tax code.
3. Civil procedural collection of normative documentation.
4. Administrative norms of law.

By and large, legislative acts addressed to individuals apply to an individual enterprise. An entrepreneur should pay attention to the norms of the tax code. Reporting changes change very frequently, and tax rates are updated periodically. It doesn’t hurt to get a tax inspector’s phone number for urgent consultation if necessary.

Compliance with the legislative and regulatory framework is the basic basis for successful business. After all, any violations in this area hurt the company’s pockets.

We recommend you study! Follow the link:

What documents are needed to terminate the activities of an individual entrepreneur?

How to make changes to individual entrepreneur documents

Current information about individual entrepreneurs is stored in the Unified State Register of Individual Entrepreneurs. If necessary, making any changes to it requires going through an official procedure with the tax authorities.

As a rule, the need to change information about individual entrepreneurs arises for the following reasons:

• the entrepreneur has changed his place of residence;
• The individual entrepreneur has changed information about himself in his passport or other identification documents;
• the businessman decided to carry out other types of activities, the codes of which he did not indicate during the initial registration.

Tax authorities independently monitor the authenticity and relevance of data on individual entrepreneurs, and therefore service employees themselves make changes to documents if they relate to a change in surname, passport and place of registration. But if it is necessary to indicate new activity codes, the business owner must notify the Federal Tax Service.

To correct the data, you will need to submit to the Federal Tax Service:

• application for change of OKVED codes (form No. R24001);
• copies of documents on the basis of which changes will be made.

Changes must be reported to the tax office within 3 days from the date they occur. Changes will be made to the state register as soon as possible, so you can apply for new papers in 5 days.

Registration of individual entrepreneur by power of attorney

If it is not possible to register an individual entrepreneur yourself, you can entrust this to any individual by issuing a power of attorney for him. But to receive the IP registration certificate, the applicant must arrive in person. If the tax office does not have it at the appointed time, all documents will be sent by mail, which may result in the loss of the certificate. Therefore, it is better to find time for a personal visit. In addition, this will allow you to verify on the spot that all issued documents are correctly executed.

All questions regarding individual entrepreneur registration can be asked to the tax officer at your place of registration. A professional lawyer will provide the necessary explanations, but you will have to pay for his services.

How to restore individual entrepreneur documents if lost

No matter what caused the loss of the entrepreneur’s documents, he must fulfill a number of legal requirements in order to restore the papers. Procedural norms are defined in relation to documents that an individual entrepreneur must have:

• registration sheet in the Unified State Register of Individual Entrepreneurs;
• taxpayer registration certificate;
• certificate of assignment of TIN;
• certificates of registration with the Pension Fund;
• information letter to Rosstat.

If you know that documents have been stolen, you must contact the police department, where the individual entrepreneur will receive a certificate with a list of missing papers. If the cause of the loss of documentation was a natural disaster or fire, a certificate will have to be issued at the Ministry of Emergency Situations and the Housing Office, respectively. You should not neglect collecting certificates that will serve as evidence of the reasons for the loss of papers, because if Federal Tax Service employees suspect an individual entrepreneur of deliberately destroying them and bring the case to court, certificates from government bodies will help build a defense.

In order not to arouse suspicion from the tax service, an entrepreneur needs to contact government authorities for a certificate about the reasons for the loss of documents

There are two options for dealing with lost documents:

1. Close IP.
2. Restore lost papers and continue doing business.

In the first case, you will need to collect the following documents:

• passport;
• application for closure of individual entrepreneurs;
• receipt of payment of state duty.

You also need to have a certificate from government authorities about the reasons for the loss of documents (if you managed to obtain them) and any remaining papers on hand.

Then the entrepreneur must:

• fully pay to the budget and extra-budgetary funds;
• visit the FSS;
• pay wage arrears to employees;
• carry out dismissal due to the closure of the company;
• notify counterparties and creditors;
• submit documents for closure to the tax authority.

After 5 working days, the individual entrepreneur will be closed.

If all the main documents are lost, the entrepreneur can try to restore them or close the enterprise and stop doing business as an individual entrepreneur

If the individual entrepreneur decides to restore documents, he must:

• write an application to the tax service in any form;
• provide a receipt for payment of the state duty (for each document being restored).

The Federal Tax Service will issue an individual entrepreneur certificate and will take care of making duplicates of lost documents. The recovery time for papers will be reduced if the entrepreneur provides photocopies of lost documents.

You should not neglect the restoration of primary documents: accounting journals, tax registers, invoices and other papers. They should be available in case of a tax audit, as well as in the event of a dispute with a counterparty, they will help prove your case in court.

For the absence of primary documentation and accounting journals, an entrepreneur may be subject to a fine of 10 thousand rubles.

If a contract, act, or invoice was lost, you can request them again from the counterparty. If an accounting document is lost, you will have to order an investigation and issue a certificate indicating the reasons for the loss from the relevant service. When the investigation is completed, a report on its results must be sent to the Federal Tax Service, where a tax officer will set a deadline for restoring the documentation.

What to do if you lose a USRIP sheet

If you lose the USRIP sheet, you can get it again. This explanation was given by representatives of the tax department when answering questions from taxpayers.

To re-receive the Unified State Register of Individual Entrepreneurs (USRIP) sheet to the tax office, you must submit a request containing the following information:

• Full name of the entrepreneur;
• OGRNIP;
• GRNIP (number of the entry in the register when entering information about the individual entrepreneur) of the lost sheet.

Such a request can be submitted personally by the entrepreneur or his representative using a notarized power of attorney.

Important! There is no need to pay a state fee for re-issuing a USRIP sheet.

The sheet production time will be 5 days.

Is it possible to re-obtain a USRIP sheet if it is lost? Read on the ConsultantPlus website. If you do not yet have access to the ConsultantPlus system, you can obtain it free of charge for 2 days.