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We register with the tax office when opening an individual entrepreneur. What to do next after registering an individual entrepreneur

The next thing they do, having received a certificate of registration with the tax authority as an individual entrepreneur, is to register it with the tax service. This procedure is required by law Russian Federation for the functioning of the business. An individual entrepreneur must pay taxes on profits received and submit reports. But how to register with the tax authorities yourself and what is required for this?

The certificate of tax registration of an individual entrepreneur begins with registration, while an individual goes through this procedure without creating an integral legal unit, but carrying out entrepreneurship. He is given the status of an individual entrepreneur and this fact is confirmed with papers. Information about this is included in the Unified State Register of Taxpayers.

The registration procedure with the tax authority is regulated by law, and non-compliance will lead to refusal by the authorized services.

After an individual submits registration papers, the tax service gives a positive answer and issues the documents or refuses, but only for a good reason, which, if illegal, can be challenged in court.

According to the law of the Russian Federation, the reasons for refusal of registration individual The following reasons may arise from the tax service:

Also, a refusal is possible due to the submission of an application and documents to several tax authorities. But if the applicant’s criminal record has already been expunged, then state registration Legal entities and individual entrepreneurs on legally they cannot refuse.

An entrepreneur should be aware that paid state fees are not refundable, and if you try again, the amount will need to be paid again.

All other circumstances of the received refusal from the tax service can be challenged in court.

To register, you will need to obtain a TIN for an individual as an entrepreneur, but if you don’t have one, the tax office itself will assign the appropriate one. However, to avoid delaying the process, it is recommended to obtain it in advance. The procedure for this procedure is in the Tax Code of Russia in article eighty-four. Registration of an individual entrepreneur with the tax office, together with the assignment of a TIN, is carried out free of charge.

Before you start submitting documents, you should choose the optimal tax system. It should be beneficial for business, because deductions will be made on it in the future. Reports to the tax office and the amount charged directly depend on it.

In addition to what is described above, you will need to select statistical code, which corresponds to the activity. As a rule, it is better to indicate several possible ones, while highlighting the main one.

Together with the papers to assign individual entrepreneur status in 2019, you will need documents for choosing a taxation system and codes.

Every businessman should know that before contacting the tax office, you must pay a state fee, which is only eight hundred rubles. In this case, you should be careful, since incorrectly filled in details will lead to the transfer of funds to another address, and they will not be returned.

In order to register with the tax authority, you can use the following options:

Entrepreneurs should also know that only copies are used for forwarding, and the main document remains with the businessman. But the papers must first be notarized. When sending, you will need an inventory of the enclosed goods, indicating the details.

Naturally, when submitting documents yourself, notarization is not required, since the copies are verified on the spot. If papers are sent using Email, then you need a digital signature.

In addition to all of the above, an entrepreneur can use Internet services through the following resources:

1. The official website of the Federal Tax Service using “Submission of electronic documents for state registration.”
2. Russian government services website.
3. On the same website, but through “Submitting an application for state registration as an individual entrepreneur.”

All of the services listed above work with the application and send a notification of registration, which contains the data specified in the application.

A businessman should know that he can open a bank account for entrepreneurial activity, but this is optional.

The legislation of the Russian Federation has established a procedure for registering an individual entrepreneur, which implies the following procedures:

The application form is determined by law, that is, it has one instruction for everyone to fill out. The document is a two-sided form on which all the businessman’s data is indicated.

Together with it you will need the following documents:

1. Receipt for payment of the state duty, which is eight hundred rubles.
2. Copy of the passport. But, if an individual is not a citizen of Russia, then copies of identity documents will be required.
3. If a minor decides to start a business, then the written consent of the guardian is required.
4. An appropriate certificate confirming the absence of a criminal record, which is necessary for carrying out activities directly related to science, society and medicine.

Each person can turn to the Federal Tax Service for help and receive a free consultation.

An entrepreneur should not worry about the information provided to the tax system; it is strictly confidential.

When all the papers have been filled out without errors and submitted, the business is registered, the data is entered into the Unified State Register and the individual entrepreneur is registered.

After five working days, the businessman is given the following package of documents confirming his status, namely:

Sometimes the tax office does not register with Pension Fund and to Rosstat, then the entrepreneur will need to do this independently.

An interesting fact is that an individual entrepreneur is registered only at the place of residence of an individual as an individual entrepreneur, but can operate throughout the country. When such a situation arises, it is necessary to notify the tax office at the place of activity within ten days.

The following documents will be required to obtain registration papers:

• relevant statement;
• a photocopy of a passport or other document confirming the person’s identity;
• a copy of the decision to register as an individual entrepreneur;
• a photocopy of the registration of an individual.

When, in the process of doing business, a person changes his last name or registration, he must inform the tax office within three days.

In addition, after registration, the entrepreneur must submit reports to the control authorities. Also, a businessman is obliged to pay taxes throughout his entire activity, but exclusively in accordance with a pre-selected taxation system and keep accounting records.

If an individual entrepreneur changes his citizenship or decides to change his main field of activity, then changes are made to the Unified State Register of Individual Entrepreneurs.

Current Russian legislation, in particular Art. 23 of the Civil Code of the Russian Federation, allows citizens to carry out entrepreneurial activities only from the moment it happens. And the individual entrepreneur must be registered with the tax authority.

Registration and methods of submitting documents

List of originals and copies of business papers:

1. An application indicating the information required (the form and sample for filling out the P21001 form can be found on this page - https://www.nalog.ru/rn77/forms/4162994/). In it, on sheet A, full name, TIN, date of birth, address information, code of document types (for example, passport code of a citizen of the Russian Federation-21) are indicated. OKVED codes. On Sheet B, the individual entrepreneur confirms that the information provided by him is reliable and indicates how he must be notified of the results of consideration of the appeal.
2. Receipt for payment of state duty.
3. A copy of the passport (a photocopy of the main page and a photocopy of the sheet where registration is indicated are required).
4. Form No. 26.2-1 - application for transition to a simplified taxation system (at your discretion). We recommend that you immediately send the specified request to the simplified tax system, otherwise by default you will find yourself on common system taxation, but it is much more complicated.

After you have prepared all the documents, they must be delivered to the tax office and registered after opening an individual entrepreneur.

Delivery methods are as follows:

• Go directly to the tax authority yourself and present your identification document. Most often, there is a “one window” system, according to which you submit all documents in one window;
• you can use the services of a representative using a notarized power of attorney;
• you can send documents by mail (don’t forget to make an inventory of documents with the value of the attachments);
• you can use electronic services, in particular “Submitting an application...”;
• The multifunctional center is also gaining popularity, where you can also submit documents in person or through a representative.

The tax authority must give you a receipt for receipt of these documents.

The so-called tax registration can help individual entrepreneurs register. registrars. They will prepare all the documents, advise which tax system you should choose, if necessary, carry out the entire cycle of actions without your presence, and more.

Obtaining official documents

If you did everything correctly (filled out and sent), no problems arose, then after 5 days at the relevant tax office the following will be ready for you:

1. The first and main document, according to which the business activity you carry out will be considered legal, and all actions taken will be legally significant - this is Certificate of registration of an individual as an individual entrepreneur
2. The USRIP record sheet, which confirms the issuance of the above certificate. You will need it when opening bank accounts, when making transactions, when receiving a loan, etc.

You can also pick up documents in several ways: in person, through a representative, or by mail (if you were unable to visit the tax office).

After an individual entrepreneur has registered with the tax office, he must then:

• ensure proper accounting of entrepreneurial activities of individual entrepreneurs;
• register workers (if required)
• register with the Pension Fund and Social Insurance Fund, if there are employees;
• get statistics codes;
• if desired, you can order a print (today this is not a prerequisite);
• if necessary, open current accounts in banks;
• purchase a license if you have chosen a type of activity that is subject to licensing;
• buy a cash register

Location, timing and cost

Place of registration of individual entrepreneurs - carried out at the place of registration/residence in the relevant body of the Federal Tax Service.

Deadline for registering an individual entrepreneur with the tax office:

• 5 days – for the acceptance and preparation of documents by tax authorities (from 2016 this period is planned to be reduced to three days);
• 30 days from the date of registration - this is the time you need to decide on the tax system for which you want to work. If you are on the general system, then you do not need to submit any application, you will be there automatically. And if you chose the simplified tax system, be sure to submit your application within this deadline. The state registration fee is 800 rubles.

Responsibilities for paying taxes

The simplified taxation system is most often chosen by representatives of small and medium-sized businesses. This is due to the fact that all taxes are replaced by one, which is paid monthly. Records are kept in a special book, and the declaration is submitted once a year.

There are interest rate options that you choose yourself:

1. 6% (object of taxation - income) - that is, the individual entrepreneur pays the specified percentage of all income. At the same time, expenses are not taken into account by anyone (this is convenient if expenses are less than 60% of profit and are difficult to confirm).
2. 15% (object of taxation - income minus expenses) - that is, the amount of expenses is subtracted from the amount of the income part and 15% of taxes are paid from the resulting figure (this is convenient when expenses exceed 60% of income, for example, when trading activities when first you're spent cash to buy a product and then sell it at a premium). However, all your expenses must have documentary evidence (checks, invoices, invoices, etc.).

Let's consider an example: IP Stepanov V.M. I earned 50,000 rubles in a month. His expenses amounted to 25,000 rubles. If he applies a rate of 6%, he will pay tax 50,000 * 6% = 3,000 rubles. If he decides to apply 15% and takes into account his expenses (under the conditions specified above), then he will pay (50,000-25,000) * 15% = 3,750 rubles.

As we have already mentioned, to switch to the so-called. "simplified" must submit the appropriate application form No. 26.2-1. This action can be carried out only once a year (starting from the beginning of the year).

Thus, with careful and attentive preparation of documents, you will be able to independently cope with the registration of individual entrepreneurs with the tax authority and all other government agencies.

Many individual entrepreneurs who have completed the state registration procedure with the tax service are concerned about what to do next after registering an individual entrepreneur in 2019. In our article today we will look at what steps need to be taken after.

After an individual entrepreneur has received documents from the tax office (the issuance of a Certificate of State Registration as an Individual Entrepreneur has been canceled since January 1, 2017; only an Extract from the Unified State Register of Individual Entrepreneurs is issued), he needs to take a number of actions, namely:

1. Choice of taxation system

Let us recall that in the Russian Federation in 2019 the following tax regimes apply:

• UTII();
• UAT (Unified Agricultural Tax).

Please note that immediately after state registration, the individual entrepreneur is automatically listed on OSNO. At the same time, the entrepreneur has the right to use other taxation systems.

An individual entrepreneur can switch to the simplified tax system within 30 days from the date of registration by submitting the appropriate application (on form No. 26.2-1). If he does not submit an application to switch to this tax regime within the period established by law, then this can only be done in the next calendar year.

All other tax regimes are not so strictly tied to the transition dates.

2. Registration in funds (PFR and Social Insurance Fund)

So, what to do next after registering an individual entrepreneur in 2019. Upon completion of the state registration procedure, the Federal Tax Service transfers the information to the Pension Fund. Thus, individual entrepreneur There is no need to register with this fund.

Let us remind you that previously individual employers had to register with the Pension Fund within thirty days from the date of hiring the first employee. To do this, it was necessary to provide to the Pension Fund:

• application (posted on the official website of the Pension Fund);
• passport and its photocopy;

Since 2017, there is no need to register as an employer with the Pension Fund of the Russian Federation, since the Federal Tax Service has been administering pension and medical contributions since then. Therefore, the above steps for registering with the Pension Fund of Russia in 2019 do not need to be completed.

The situation with the FSS is different. If an individual entrepreneur does not have employees, then they cannot register. If the individual entrepreneur is an employer, then he is given 30 days by law to register with the Social Insurance Fund in 2019 (from the date of conclusion employment contract with the employee). You must provide the FSS with:

• application (posted on the official website of the FSS);
• certificate of state registration of an individual entrepreneur or license to carry out certain activities and its photocopy;
• passport and its photocopy;
• certificate of registration with the tax authority (TIN) and a photocopy of it;
• an employment contract concluded with the first employee and a photocopy of it.

3. Making a seal

In accordance with the norms of the current legislation of the Russian Federation, individual entrepreneurs have the right to work without a seal. Despite this state of affairs, printing has its advantages. For example, an entrepreneur who works with printing inspires more trust from business partners. In addition, the seal gives more credibility to the individual entrepreneur.

4. Letter from the statistics department

After completing the registration procedure, the entrepreneur must visit the statistics department. There he should be given a letter that contains all the statistical data and IP codes.

This letter will help in opening a current account for an individual entrepreneur in a bank.

5. Opening a current account for an individual entrepreneur in a bank

It should be noted that according to the law, opening a bank account for an individual entrepreneur is an optional procedure. Not every individual entrepreneur needs it.

For example, if an entrepreneur is engaged in providing services to citizens, then he does not need a bank account. But if it is planned that in the future the individual entrepreneur will work with organizations, then having a current account in a bank is simply necessary.

An individual entrepreneur can choose any bank he likes and open an account there by submitting a package of required documents.

Let us remind you that there is no longer any need to notify an individual entrepreneur about opening a current account at a bank. Banks, in turn, notify the Pension Fund and the Federal Tax Service themselves.

Step-by-step instruction opening a bank account is posted on this page.

6. Cash register

From July 1, 2019, all individual entrepreneurs, regardless of the taxation regime, are required to use a cash register.

Registration of a cash register is carried out at the tax service where the entrepreneur opened an individual entrepreneur. Registration details cash register you will find in this material.

7. Registration with Rospotrebnadzor

For some types of individual entrepreneur activities, it is necessary to provide a package of documents to Rospotrebnadzor.

In general, these are all the steps that an individual entrepreneur needs to take after completing the state registration procedure in 2019.

If you still have questions about what to do after registering an individual entrepreneur in 2019, you can ask them in the comments to this page.