Where should I register my IP? Registration of legal entities and individual entrepreneurs

Registration as an individual entrepreneur is one of the ways to start your own business in accordance with the legislation of the Russian Federation.

There are a number of features for an individual entrepreneur that will be discussed in this article. At the same time, at the beginning of the year, some changes regarding the procedure for opening an individual entrepreneur in 2019 come into force.

Who should not open an IP?

First of all, the legislation of the Russian Federation (129-FZ of 2001) prohibits the creation of individual entrepreneurs by those people who already have one registered enterprise. In addition, partially or completely incompetent citizens, as well as minors, are not allowed to register. However, in the latter case there are caveats:

• If a minor is legally married, he can open an individual entrepreneur starting at the age of 16, since from that moment he is recognized as fully capable.
• From the age of 16 you can register if the teenager is working (subject to permission from the so-called legal representative).
• Finally, with the consent of both parents certified by a notary, a minor can register from the age of 14.

In addition, it is impossible to register as an individual entrepreneur if you choose one of the following types of activity:

• Some types of transportation (air cargo and passenger), as well as the development of aviation technology.
• Space activities.
• Private security activities.
• Operations related to alcohol (both production and trade).
• Production and distribution of narcotic and psychotropic substances, as well as medications.
• Industrial safety analysis services.
• Most of the types of activities that one way or another fall under the Labor Code of the Russian Federation are employment outside Russian Federation, management of pension and investment funds.
• Production and distribution of pyrotechnics.
• Activities related to military equipment and weapons.
• Sales of electricity.

Selection of OKVED codes

Came into force on January 1, 2017 new edition All-Russian classifier - (other name - OKVED 2017). Accordingly, when registering as an individual entrepreneur in 2019, it is necessary to apply this particular edition. At the same time, those entrepreneurs who simply change the type of activity must also indicate codes in accordance with the updated version.

It is necessary to indicate several OKVED codes so that they cover not only current types of activities, but also those that the entrepreneur plans to engage in in the future.

This will avoid possible refusal of registration, as well as additional problems in the functioning of the individual entrepreneur in the event of expansion of activities.

Total number of specified codes should not exceed 50: each of them must contain at least 4 characters– if the application contains codes with fewer characters, the tax office representative will refuse registration.

It is important to remember that in 2019, the rule remains that the percentage of revenue that an entrepreneur will receive from the main activity (only 1 code can correspond to it) must be at least 60% of the total income.

Choosing a tax system

Among the taxation systems available to individual entrepreneurs are:

• General taxation system() - Individual entrepreneurs pay 13% for themselves and their employees, 18% or 10% in some cases (if transactions were carried out that are legally subject to VAT). In addition, as an individual, an entrepreneur will be required to pay taxes on property - real estate, etc.
• Simplified taxation system(). With it, the individual entrepreneur pays 6% in the case of a tax base in the form of income and 15% in the case of a base equal to the difference between income and expenses. The simplified tax system replaces the payment of personal income tax on part of income from entrepreneurial activity and property tax for individuals (however, according to No. 382-FZ, individual entrepreneurs are required to pay this type fee in respect of certain properties listed in this law). Also, the simplified tax system replaces VAT, in addition, which is paid when importing goods at customs points and when executing 2 types of contracts - simple partnership and trust management of property.
• Patent tax system() – can be used by individual entrepreneurs with a staff of no more than 15 people during the reporting period. Annual income – up to 60 million rubles. You can buy a patent for a period of 2 to 12 months and during this period not pay taxes on your main activity. A patent exempts individuals from paying personal income tax on income when performing those types of activities to which the patent applies. persons (same condition) and partially from VAT (except for types of activities for which a patent does not apply, situations of import of goods and operations listed in Article 174 of the Tax Code of the Russian Federation).
• Unified agricultural tax() - can only be used by those individual entrepreneurs that produce agricultural products. The conditions are similar to the simplified tax system; it eliminates the same types of fees.
• Single tax on imputed income() - applies to certain types of activities (which are listed in clause 2 of Article 346.26 of the Tax Code of the Russian Federation). In fact, it replaces the same taxes as the simplified tax system. At the same time, the company should have no more than 100 employees, the regime should be used in the territory where the individual entrepreneur operates, and the entrepreneur should not work under a simple partnership agreement and trust management of property.

It must be taken into account that if an application for the possibility of applying a special regime is not submitted during registration, the company will automatically be subject to the general taxation system. The choice of system seriously depends on the type of activity, expected level of income, location of the organization, etc.

State duty for opening

Size state duty for registration as an individual entrepreneur at the end of 2018 is 800 rubles. The receipt can be obtained on the website of the Federal Tax Service of the Russian Federation: there the receipt necessary for the entrepreneur is automatically generated, which is subsequently paid at the window or using a special machine at any Sberbank branch. From January 1, 2019, the state duty for opening is 0 rubles for electronic filing documents.

In addition, recently it became possible to pay this amount via the Internet. In this case, the receipt must indicate the TIN in addition to the full name and registration address.

Application and filling it out

Possible reasons for refusal

Among the possible reasons for refusal of registration, six main groups can be distinguished:

• There are errors in filling out the application or the absence of some documents necessary for registration.
• Selecting a prohibited activity.
• Submitting documents to the tax service at a location other than the place where the entrepreneur is registered.
• Availability of registration as an individual entrepreneur without registration (according to the legislation of the Russian Federation it is impossible to have 2 valid certificates).
• A court decision to prohibit engaging in entrepreneurship (if the period established by it has not expired).
• Finally, if the previous registered individual entrepreneur was closed forcibly or less than 12 months ago.

In other cases tax office has no right to refuse registration of an entrepreneur.

Registration in funds

An individual entrepreneur who intends to operate alone, without employees, does not need registration with the Pension Fund of the Russian Federation and the Social Insurance Fund. If he plans to hire employees or enter into contracts with service providers, he needs to register with the FSS of Russia as a payer of contributions. Moreover, in the case of work with temporary performers, registration is required only if the contract provides for a clause on insurance against injury.

In addition, in the case of working with employees or performers, it is necessary to register with the Pension Fund. As a payer of compulsory medical insurance contributions, registration will be carried out without the direct participation of the entrepreneur. And the individual entrepreneur will also be automatically registered for his own pension insurance.

In 2019, fixed payments for individual entrepreneurs are in no way tied to the minimum wage. They are determined in accordance with Federal Law No. 335.

They will need to be paid in any case, even if the individual entrepreneur does not carry out any activities.

The minimum wage from May 1, 2018 is 11,163 rubles. The tariff in the Pension Fund is 26%, the contribution to the Federal Compulsory Medical Insurance Fund is 5.1%, in the Pension Fund it is 1% for income over 300,000 rubles.

• Contributions to the Pension Fund - 29,354 rubles. until December 31, 2019.
• Contributions to the FFOMS - 6884 rubles. until December 31, 2019.
• For pension insurance with income exceeding 300,000 rubles - 1%, but not more than 234,832 rubles. until 07/01/2020.

Stamp, current account, cash register

An entrepreneur is not required to have. Accordingly, this is an individual decision for each person. Most often, the company’s image when working with counterparties (especially if they are legal entities) depends on its presence or absence. It is advisable to place the full name, region in which the individual entrepreneur operates, name, TIN number, etc. on the seal. In addition, you can add a logo there (if available).

It is most necessary for those entrepreneurs who work remotely (for example, when opening an online store), since payment will be accepted by bank transfer.

If an individual entrepreneur uses UTII or a patent, the presence of a cash register is optional. However, they do not get rid of the need to provide a document confirming the purchase - a sales receipt or receipt. If an individual entrepreneur provides services to the public, he also has the right not to have a cash register, but in this case he must issue. For the Unified Agricultural Tax, the simplified tax system and the general tax regime, an individual entrepreneur must have a cash register.

How much does it cost to register an individual entrepreneur?

An entrepreneur will incur the following costs upon registration:

• Payment of state duty – 800 rubles. From January 1, 2019 - 0 rubles for electronic submission of documents.
• The cost of making a seal ranges from 400 to 800 rubles.
• Payment for notary services – from 1000 to 5000 rubles.
• Additional services of companies during the registration process - up to 3,000 rubles.

Thus, minimum costs when opened with independent actions without making a seal, they will amount to 800 rubles, and the maximum using additional services will amount to about 10,000 rubles.

In this case, the individual entrepreneur will be forced to pay a certain amount of money for the services of the bank in which the current account will be opened. It is best to choose those banks that share offers for LLCs and individual entrepreneurs, since the former are very unprofitable for individual entrepreneurs.

Registration through government services

Can be done. An important advantage is the minimum waiting time in line when submitting an application - it is 15 minutes. In this case, the registration application itself must be completed within 20 minutes.

The term for providing the service for registering an individual entrepreneur through the portal is longer than in the case of personal submission to the tax authority. It is 5 working days.

Both citizens of the Russian Federation and foreign citizens and stateless persons can apply for the service. To do this you need to register with personal account and fill out the relevant documents. Moreover, they can be submitted either electronically or in person, by mail, through the MFC or a legal representative.

Advantages and disadvantages of individual entrepreneurs

Same as others legal forms, being an individual entrepreneur has a number of pros and cons. Thus, one of the main disadvantages can be considered that in this case the businessman is liable for obligations with all his property. In addition, for individual entrepreneurs, as discussed above, there are a number of activities that cannot be engaged in.

Finally, the amount for an individual entrepreneur does not depend on whether the at the moment some activity or not.

Among the advantages of IP are:

• Simplified procedure for registration (including due to the absence of the need to create constituent documents).
• No need to submit certain types of reporting (for example, accounting).
• Lower level of fines (in particular administrative ones).
• Possibility of using a simplified taxation system.
• No need to have legal address.
• You can make decisions without creating a protocol.
• Profit from business immediately becomes the property of the businessman.
• Individual entrepreneurs are not required to conduct cash transactions according to established rules.
• There is no need to form an authorized capital upon registration, etc.

Thus, this article revealed the main nuances of registering as an individual entrepreneur that must be observed. This is a fairly simple process, which, however, requires attention to the changes that are made annually.

To open an individual entrepreneur, it is not necessary to contact registrars and pay for legal services. Anyone who decides to do this can cope with this procedure. own business. In this article we will tell you about what is required to register an individual entrepreneur and how an individual can independently register with the tax office.

The most important thing for registering an individual entrepreneur is to correctly fill out form P21001 in accordance with the requirements of the Federal Tax Service. If you want to print out your completed application within a few minutes, then register in your personal account and follow our instructions.

What documents are needed to register an individual entrepreneur? The list for opening individual entrepreneurs in 2020 is given in Article 22.1 of Law No. 129-FZ. For convenience, we have divided this long list into:

• documents for opening an individual entrepreneur by a Russian;
• documents for registration by an individual entrepreneur of a person with citizenship of another country or without citizenship.

Registration of an individual entrepreneur by a Russian citizen

To open an individual entrepreneur in 2020, a Russian must prepare:

• a form is an application in which an individual provides the information necessary to register an individual entrepreneur (full name, address, passport details, OKVED codes).
• a photocopy of all pages of the Russian passport.
• a paid receipt in the amount of 800 rubles (state fee for consideration of the application).

Additionally you may need:

• Power of attorney for registration actions, if the applicant is represented by another person, for example, a professional registrar.
• Notification of transition to the simplified tax system (3 copies). In most cases, the simplified regime turns out to be the most profitable for a novice businessman. However, we recommend that you first get a free one; perhaps in your case it will be easier to work on UTII or the simplified tax system.
• If the applicant has not reached the age of majority, then the documents for registration of entrepreneurial status must be supplemented (optional): notarized consent of the parents; a photocopy of the minor's marriage certificate; a photocopy of the decision of the guardianship authority or court recognizing the applicant as fully capable.

Documents for registration of individual entrepreneurs in 2020 can be submitted in person, sent by mail or entrusted to a trusted person. When visiting the Federal Tax Service in person, you do not need to notarize form P21001 and a photocopy of your passport; in other cases it is mandatory.

How can a foreigner obtain individual entrepreneur status?

Not only Russian citizens, but also foreign ones can register an individual entrepreneur and conduct legal business in the Russian Federation. Even if individual no citizenship at all, he can study in Russia commercial activities. You just need to prove the legality of your stay on the territory of the Russian Federation. What documents are needed to open an individual entrepreneur if there is no Russian citizenship?

1. Application P21001 is the same form that Russians fill out in Russian. There is no special form provided.
2. A copy of the applicant's main identification document. Depending on the category of the individual, this may be: a passport of the country of citizenship, a refugee certificate, a certificate of someone who has received temporary asylum in the Russian Federation; identity card of a stateless person.
3. A copy of the birth certificate, if the main document of the foreign citizen or stateless person does not contain information about the date and place of birth.
4. Confirmation of legal residence in Russia: a copy of a temporary residence permit or residence permit and the original for comparison.
5. Confirmation of payment of the state fee in order to register an individual entrepreneur (the amount is the same as for Russians).

Important: all originals written in a foreign language must be translated and certified by a Russian notary.

Learn more about what documents are needed to open a business, how an individual entrepreneur differs from an LLC, what features exist when state registration in your region, you can have a free individual consultation.

What does an individual entrepreneur need to run a business?

Strictly speaking, the concept of “Individual Entrepreneur Constituent Documents” does not correspond to the letter of the law. Individual entrepreneurs are not established, this is only a status that an individual receives after registering as an entrepreneur. But if we draw an analogy with a legal entity, then the constituent documents of an individual entrepreneur are those papers that prove that you stand on tax accounting and work legally.

Are you planning to open a sole proprietorship? Don’t forget about the current account - it will simplify doing business, paying taxes and insurance premiums. Moreover, now many banks offer favorable conditions for opening and maintaining a current account. You can view our offers here.

For many, the opportunity to work for themselves, completely devoting themselves to their chosen occupation, is important. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open individual entrepreneurship and start acting officially.

What is needed to open an individual entrepreneur

According to the law, all citizens of the country, even foreigners who have temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOLE). The only exceptions to this list are municipal and government employees. The quick procedure for registering an individual entrepreneur can be done independently or entrusted special companies, for whom this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to independent decision question. The following factors may also affect the price:

• printing production;
• notarization of documents;
• opening a bank account, etc.

Procedure for registering an individual entrepreneur

How to register an individual entrepreneur without much delay? This requires preparatory work. At the initial stage, you need to decide on the area of ​​activity. For this there is all-Russian classifier, where from the list you can select the direction of work and the corresponding code that should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main type must come first.

The procedure for opening an individual entrepreneur involves choosing a form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated on income and is 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of taxation of business activities, information about which can be obtained from the tax authorities.

Where can I register an individual entrepreneur?

According to the law, the submission of documents and registration of a private entrepreneur is carried out at the citizen’s place of registration. To do this you need to contact local branch tax office with the necessary set of documents. If the businessman has chosen, then he is allowed to register at the place of business. It is permissible to open a business in several regions, localities or parts thereof. In this case, registration takes place where the first object of activity of the entrepreneur is registered.

Today, the simplest, fastest and most convenient way to open an individual entrepreneur is.

Documents for opening an individual entrepreneur

If the question of how to register an individual entrepreneur is more or less clear, then you should pay special attention to what list of documents is needed to open an individual entrepreneur. This:

• passport (a photocopy of it is additionally required);
• application (form 21001);
• receipt of payment of the duty;
• TIN (+ copy).

Application for registration of individual entrepreneur

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxes and Taxes or requested from the tax office. The application for registration of an individual entrepreneur consists of five sheets, which must be numbered and stapled together. The document is signed personally by the entrepreneur and certified by a notary only if the documents are provided not by the businessman himself, but by an authorized representative.

Individual entrepreneur registration – cost

Opening your own business is a procedure that is not free. How much does it cost to register an individual entrepreneur? The only thing that is necessary is to pay the state fee (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you trust this process specialized firms, then the price will vary not only from firm to firm, but also depending on the region where the individual entrepreneur will be registered.

How to open your own individual entrepreneur - step-by-step instructions

If the field of activity has been determined and the taxation system has been chosen, then you can proceed to register your own business:

1. You must submit a set of documents to the tax office to obtain an identification number assigned to each taxpayer.
2. If you already have a TIN, you can immediately pay the state fee for performing an action by a government agency.
3. You can submit an application for assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may take a long time.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, be it an object of trade or a small business, a clothing sewing enterprise, are the same. An approximate step-by-step algorithm after registering the IP itself:

It is also possible to remotely prepare all documents and send an application for opening an individual entrepreneur. To do this, use

How much is the state duty?

State fee for registration of individual entrepreneurs - 800 rubles.

State duty for registering an LLC - 4000 rubles.

Do I need a stamp for work?

The round seal is now abolished. Individual entrepreneurs and LLCs do not need to have a seal, It’s just that it will make your documents look more solid and reliable in front of your counterparties. The seal does not need to be registered; after production, you can immediately work with it.

When can I choose? tax regime?

If the individual entrepreneur does not declare about the application of a different tax regime, the general one will be applied by default.

Go to UTII possible at the actual start of the activity in respect of which the “imputation” will be applied. To do this, within 5 working days from the actual start of work, you need to submit an application to the tax office in form No. UTII-2. Work according to patent possible from the moment of registration; for this, an application is submitted to the tax office in form No. 26.5-1. If the individual entrepreneur decides to switch to the patent system, then the application is submitted 10 days before the start of work on the patent. For use simplified tax system, the notification must be submitted along with documents for registration of individual entrepreneurs or within 30 days after actual registration. If you miss this deadline, you will be able to switch to the simplified tax system only from the new year. The application of this tax regime is of a notification nature, which means no confirmation from the tax office is required. But it is advisable to have a second copy with a mark from the Federal Tax Service regarding the acceptance of this document.

If the LLC does not declare on the application of a different tax regime, the general one will be applied by default (an additional complication of the general system is a rather large set of required quarterly reporting) Application for transition to simplified tax system(Form No. 26.2-1) can be submitted to the tax office both immediately when submitting documents for registration, and within 30 days from the date of registration, if you miss this deadline, you can switch to “simplified taxation” only from the beginning of the new calendar year. When filling out an application to switch to the simplified tax system, you need to select a taxable object from which the LLC will subsequently pay tax. Possible options:

Income – in this case, the tax rate will be 6%, however, when calculating the tax, it will not be possible to reduce the tax base for the organization’s expenses;

Income minus expenses - the tax rate in this option will be 15%, while as part of the expenses accepted when calculating the tax, you can only take into account those costs of the company that are directly named in Article 346.16 of the Tax Code of the Russian Federation.

The application for switching to the simplified tax system should be submitted to the Federal Tax Service in two copies: the inspectorate will take one of them, and on the second it will mark the acceptance of the document and return it to the applicant. This second copy will confirm the legality of working on the simplified tax system.

Is it necessary to open a current account?

A current account is not required for individual entrepreneurs, but it will make your job easier. You can exchange payments online and track income and expenses separately from your personal money.

There is no need to notify any departments about opening a bank account.

What address should I provide when registering?

Individual entrepreneur registration be carried out only at his address permanent place residence. Therefore, the address is determined by the tax office, to which you will subsequently report. The address of permanent residence must be confirmed by registration at the address. Registration in places other than the place of registration is allowed only to those who do not have one (there is no registration mark in the passport).

LLC location address the address of its director is recognized by law. It is at this address that the organization should be registered, and it is this address that is called the legal address. You can also register an LLC at the home address of the director, but ideally the legal address of the actual location of the LLC should be the same. Their compliance can be checked by both the tax office and the bank in which the company’s accounts will be opened. If the LLC is registered under the registration of the director, and rents a separate office to conduct its activities, controllers may recognize the office as a separate division. This may entail both the need to register with an additional INFS and the loss of the right to apply special tax regimes.

The right to use the premises at the legal address must be documented. These can be both documents for the property and a lease agreement. You will need to confirm your address when submitting documents for registration. However, the registered LLC does not yet exist at this moment, and therefore cannot be a party to the agreement. In this case, it is enough for the registrar to present letter of guarantee from the lessor, confirming the willingness of the owner of the premises to rent it out.

Who can become an entrepreneur or founder of an LLC?

Restrictions for individual entrepreneur registration:

The legal capacity of an individual should not be limited by law or court;

An individual must not be a government official or military service;

An individual who has not reached the age of majority must obtain legal capacity by getting married, receiving parental consent to start a business, or a court decision or a guardianship authority on full legal capacity.

Restrictions for registering an LLC:

Minors;

Incapacitated or partially capable persons;

Persons employed in the civil service;

Sole founder An LLC cannot be another LLC that also has only one member.

Who and how to notify about the start of activities?

In most cases, no one needs to be notified. Roszdravnadzor must be notified about the start of work in the field of social services, when providing transport services– Rostransnadzor, the provision of household services and the start of trading activities should be reported to Rospotrebnadzor. It is enough to do this literally in a day. In other cases, neither the start nor the temporary suspension of activities need to be reported anywhere.

How to register in off-budget funds(FSS and Pension Fund)?

FSS – Social Insurance Fund; PFR – Pension Fund of Russia

Registration with the FSS will be required for individual entrepreneurs, only if he decides to hire workers; for those who plan to work independently, there is no need to register with the Social Insurance Fund. There is no need to specifically apply for a registration number to the Pension Fund. The registration inspection itself will send the information; registration with the Pension Fund occurs automatically without any participation. The fund will send notifications with the registration number by mail to the individual entrepreneur’s registration address.

Registration in funds for an LLC does not require any additional steps. After information about the new LLC is entered into the Unified State Register of Legal Entities, the registration inspectorate itself will forward this information to the territorial divisions of the funds in accordance with the legal address of the company. Based on the information received, the funds will assign registration numbers to the organization and send certificates by mail. About a month after registration, if by that time the letter with the registration number has not arrived, you can find out by requesting an extract from the state register or by contacting the PFR and FSS departments.

What if I can’t visit the Federal Tax Service at the appointed time?

If this is not done, the application is automatically canceled, At the same time, it is problematic to return the paid duty.

For what reason can registration be refused?

Mostly, refusal to register an individual entrepreneur may be caused by the unreliability of the information provided or errors in filling them out. Therefore, it is extremely important to ensure that all required information is filled out correctly before submitting your documents. For example, Last Name, First Name, Patronymic and registration address in the application must correspond to these data according to the passport. Using an automatic service for filling out documents virtually eliminates the possibility of errors in documents.

Refuse to register an LLC they can if:

The application was signed by a person who does not have the appropriate authority, or discrepancies were identified in the submitted documents regarding information about the applicant or his representative;

The application does not contain the TIN of the individual, if available;

Violations were made when paying state fees: incorrect details or payment by an unidentified person;

Problems arose when checking the address: information on its legal use has not been confirmed or it is listed in the Federal Tax Service database as a mass registration address;

The director or founder was included in the list of mass registrars of the Federal Tax Service;

The future manager is subject to administrative liability in the form of disqualification.

There may be other reasons for refusal provided by law.

• Fill out an application in form No. P21001. In the application you indicate OKVED codes, the chosen taxation system, as well as other data (legal address, your details, including full name, address, etc.). The application form can be downloaded from the official website or obtained from the tax office during a consultation.
• Prepare copies of documents. This is a copy of the passport with the registration page and TIN. When registering as an individual entrepreneur in the 46th tax office, a copy of the passport must be stapled with a sticker and indicate on it that the copy is stitched and numbered in a certain number of sheets. There is no need to provide a TIN.
• Attach your receipt. In IFTS 46, payment for business registration can be made in several ways: obtain details on the official website by selecting required code to pay the state fee, or get a ready-made receipt for payment from a consultant. Or you can make it simpler: pay the state fee through a special terminal located in hall No. 1 of building 46 of the Federal Tax Service before registration. To do this, you just need to know the payment purpose code, which you need to enter when paying.

Duty amount

Providing each of these documents listed above is mandatory, since if any of them are missing or there is an error in the application, registration will be denied. Refusal means that you need to re-prepare the documents and pay the state fee, since the previous payment is not refunded and is not taken into account when submitting documents subsequently.

Where to register as an individual entrepreneur

All subsequent changes must be registered there, in 46 Inspectorate of the Federal Tax Service. Here, too, the same “all inclusive” principle works - when submitting an application to the 46th tax office in Achinsk, changes are registered everywhere. In other Federal Tax Service at the place of registration this is not done.

Registration of individual entrepreneurs in Achinsk is carried out at the 46th tax office at the address: Pokhodny proezd, house 3, building 2. You can get there either by your own transport or by bus and minibus from the Tushinskaya or Mitino metro stations.

If you decide to go register an individual entrepreneur by car, then you will have a hard time with parking. There are practically no spaces and tow trucks are working.

Inspectorate of the Federal Tax Service No. 46 is convenient because, in principle, everything is well organized here - each future entrepreneur is served in a separate window in one of the five halls, but there are a lot of visitors. On average, about 300 entrepreneurs register there every day and another 150 make changes somewhere. As a rule, the least crowd is on Friday. The busiest day is Monday.

Description of the halls for filing and issuing documents

In which hall is the individual entrepreneur registered? Hall No. 2 is provided. There is an electronic queuing system here. There is a waiting room and a hall for submitting and issuing documents. In the queue waiting rooms (No. 1 and No. 4), electronic terminals are installed, which issue coupons for visiting a specific hall.

First you need to get a ticket by taking a place in the electronic queue. To do this, you need to go to Hall No. 1, where you register in the electronic queue and receive coupons for submitting documents. You can get a coupon at the terminal, indicating your data and the purpose of visiting the Federal Tax Service.

Just in case, there is an employee on duty there who will help you press the necessary buttons and get a ticket in the electronic queue. It is impossible to get into the registration halls, as well as to submit the documents themselves, without an electronic queue coupon.

The electronic board shows who can enter the hall to submit documents. Be careful, the line moves quite quickly and your number may quickly appear on the electronic board. If you miss the queue, you will have to get a ticket for the electronic queue again.

In the same room you can pay the state fee using a special terminal or get your details. The terminal charges a large commission and the terminal does not give change.

Hall No. 2. This is the place for submitting documents and it is here that future entrepreneurs submit documents and can also get advice on all issues that interest them.

When to pick up documents for individual entrepreneurs

You can join the queue again using a coupon from the terminal. And, when it’s your turn to receive documents, the ticket number from the queue will be displayed on the display.

In Hall No. 2, applicants are given registration documents. It is there that you can receive a completed certificate, and also make sure that everything is indicated correctly.

If registration is denied, then you can either appeal this decision or resubmit the documents, collecting a new set, including the state fee. The regulatory authorities will not tell you where exactly you made a mistake when filling out the documents and what exactly was the reason for the refusal. They simply issue a refusal with a general wording: for example, “inaccurate information was provided.” And what exactly is wrong, and where the error is impossible to achieve.

If you still do not agree with the decision, then an application to appeal the refusals is submitted to window No. 60 in Hall No. 5. In practice, these actions are meaningless and you will simply waste time.

In cases where an inaccuracy is discovered in the documents issued, for example a typo, immediately go to window 58 in room 5 with this question. Although they won’t promptly eliminate the inaccuracy, they will help you submit an application and issue new documents within 5 days. If you discover an error in the documents 2 days after receipt, then to correct it you will need to pay the state fee again and go through the entire procedure again.

How to save time

It seems like banal advice, but it is because of simple errors in filling out the application (for example, the OKVED code is written incorrectly) or the OKVED code is incorrectly selected or errors in the purpose of payment when paying the state fee and all the refusals occur. Of course, you can submit the documents again, but this is extra time and money. Another most common mistake is an incorrect address in the application. Pay attention to the exact names of buildings, buildings, etc. The application must indicate everything exactly as in the passport. If the building is written, then the structure must be indicated. Since the tax office, when registering, compares your address from the application with the address space classifier, and if it does not find the exact address you specified, it will simply refuse due to the submission of false information. Similarly with the passport number and last name, which are compared with the database of issued and valid passports.

Tip two: if in doubt, consult with specialists.

If you have any doubts about how to fill out and what to write, it is better to contact a specialist from the Federal Tax Service or a company that understands the intricacies of registration. This is especially true when choosing the main OKVED code, according to which taxes will be deducted, as well as regarding filling out the application itself. 99% of the reasons when registration does not go through are formal cases when something or somewhere is inaccurately indicated. And the point is not even that the tax office is finding fault with the documents, but that all documents, after you submit them to 46 Federal Tax Service Inspectors, are scanned and recognized by the system. Somewhere you checked the wrong box or did not fill out a required field and indicated the wrong number and the process will have to be repeated. You should not look for filling samples on the Internet and prepare documents by copying them. Forms to fill out change almost every year. And what was right a year ago may not be right now. The same KBK codes for paying state duties are new this year and will change again next year.

Tip three: entrust the process to professionals.

For example, we know seven “critical” places in the application for opening an individual entrepreneur where 65% of future entrepreneurs make mistakes. After all, none of the future individual entrepreneurs professionally deal with registration issues with 46 Federal Tax Service Inspectors and prepare documents every day. In our country this process has been on stream for a long time. We do documents all the time and know all the subtleties and nuances.

From a future entrepreneur you just need to prepare a few things: personal data and information about the activities of your future individual entrepreneur. OKVED codes We will choose the right one ourselves. It's not as simple as it seems. For example, for some codes that you decide to simply put in for “what would be”, you need to provide additional documents or you will be denied registration later if there are no documents.

Also, when opening an individual entrepreneur, we will select the type of taxation, we will correctly fill out an application for switching to another taxation system, so that you do not “get” extra taxes due to an incorrectly completed application and are not left with common system taxation until next year, when only again it will be possible to change the OSNO to the simplified taxation system or a type of simplified taxation system.

We will make correct copies of documents (passport and TIN). They not only need to be copied correctly, but also stitched. Rigby specialists will do the rest themselves: they will submit documents to the tax office, after which they will receive a completed certificate at 46 MIFTS Achinsk. By the way, instead of a certificate form, since 2017, only a sheet of entry from the register is now issued. This will be your evidence that you are registered as an individual entrepreneur.