How to become an independent entrepreneur in Russia: the step by step guide

protection click fraud

Individual business (IP) - is one of the most popular forms of business activities to date in the Russian Federation, which is an excellent option for small businesses.

individual entrepreneur - a citizen registered in accordance with the law and doing business without a legal entity.At the moment, many young people not wanting to work for someone else, create their own businesses and small businesses, open retail outlets.All of them at some point come to mind: "I want to be an individual entrepreneur!"But not many people know where to start!

Pros self-registration SP

When you open your own business future entrepreneur can use the services of specialized firms that will be engaged in this issue completely for a certain financial rewards.But for those wishing to gain invaluable experience and to save money, it is better not to use the services of professionals and find out yourself how to be an individual entrepreneur.Indeed, in the future more than once a businessman will be in contact with the fiscal authorities.

For the most understandable presentation of information all the steps you need to follow to register, divided into paragraphs, each of which explains how to become an entrepreneur.Step by step instruction is presented below.

general algorithm of actions

to register the person as IP, perform the following actions:

  1. Select type of activity, according to which will be carried out all further business.
  2. Choose the most suitable system of taxation.
  3. prepare all the necessary documents.
  4. Fill in the application for registration of businesses.
  5. pay a state fee.
  6. submit the documents to the IRS (Federal Tax Service).
  7. received a document confirming the status of SP.

This sequence of actions can help in general to understand how to become a private entrepreneur in Russia.Further points are set out in more detail.

first step: choice of occupation

So, how to become self-employed?Where to begin?Perhaps the first action should be acquainted with NACE.

When you register the person as an individual entrepreneur in the government clarified and secured his future occupation.For these purposes, there is a NACE (decoding acronyms - National Classification of Economic Activities).

Each type of entrepreneurial business is assigned a unique number, which is the next SP should indicate at registration documents.The list of NACE is available in advance at the Federal Tax Service offices or on its website.

Since 2015 the law of the Russian Federation will take effect the NACE 2, which will determine the occupation and SP LLC.This classifier section 21, which are divided into 88 classes.

NACE code can mean class, subclass, group and subgroup of activity.Accordingly, it may consist of two, three, four, five or six digits.But it is worth noting that in the application for registration of IP can not be less than four numbers, which means that the entrepreneur should determine the class and subclass of the group.

SP can select several codes (50), while designating one of them as the primary (revenue from this business has to be more than 60% of total revenue).

It should be noted that there are some NACE codes by which the entrepreneur must obtain a license.Therefore, with a list of licensed occupations are also encouraged to read.

To understand how to become a private entrepreneur in 2014 and find the right code for a business should be made to present current NACE version classifier - OK 029-2001 (NACE rev. 1).

Second step: the choice of taxation

In general, IP has the ability to use one of the four modes of taxation: UPDF (simplified tax system), the UPDF on the basis of a patent, a single tax on imputed income (UTII) or the general system of taxationat which income is recognized on payment and VAT on an accrual basis).Agricultural producers and farmers can use a single agricultural tax.

UPDF is the most popular among the SP system of taxation.Since when using the simplest tax and accounting.In addition, it reduces the tax burden on the private entrepreneur.

UPDF is of two kinds.With total taxable income (tax rate is 6%), or with an object N / income minus expenses (tax rate is 15%).Select type of IP has the right to the UPDF.

If an entrepreneur has decided to establish the UPDF, it shall submit an appropriate statement of the transition in duplicate at the Federal Tax Service.This can be done during the registration of IP, and for thirty days after.

The Russian individual entrepreneur is obliged to pay contributions to social funds.If it is not the employer and use of UPDF from taxable income or UTII general, the amount of tax can be reduced by the amount of the premium.

December 29, 2014 President of Russia signed a decree on the two-year tax holidays for beginner entrepreneurs, according to which since 01.01.2015, all IP for the first two years of its activities are exempt from the tax burden.

Third step: preparation of documents for registration

SP need to collect and prepare a number of documents:

  1. passport civil, as well as copies of its pages.
  2. TIN (taxpayer identification number) and its photocopy.
  3. Statement on the transition to the simplified taxation system.
  4. Application for Change of N / A in the patent.

and will also require a statement on the form P21001, receipt of payment of registration fee and a copy of it.The documents numbered 3 and 4 are optional.They can be submitted within the terms or not to file, if there is no need to switch to other methods of taxation.

copies of any pages of the passport needs to be done, it should be specified in a particular branch of the IRS.But if registration takes place through an intermediary, a copy must be removed from all pages.

There are certain activities at which certainly provide a certificate confirming the absence of a criminal record.They can and should specify in advance the Federal Tax Service.

Fourth step: filling application

fourth paragraph in "How to become an individual entrepreneur" is to fill the application.Application for registration nat.SP as a person filled in the form P21001.Always black pen, in capital letters, with no errors and corrections.And also you can fill it in block letters on the computer, print it in the future.At the same time using the font Courier New - 18. Duplexing is prohibited.

an application form can be taken at any branch of the Federal Tax Service or downloaded from the Internet (on the site FNS).There is also a fill pattern.

Statement must be completed very carefully as in the case of errors in the following can happen: the Federal Tax Service will not allow to use easy-to-business kind of taxation, forced to licensing or even refuse to open a SP.

All sheets statements and documents, it is desirable to embroider, indicate the number of jointing sheets and sign.But according to a letter from the Federal Tax Service 25.09.2013 N CA-3-14 / 3512, it is not a prerequisite for adoption of documents.All sheets can simply clip or staple stapler.

fifth step: paying the state fee

After the application in the form P21001 filled, the future businessman must pay the state fee.This can be done quickly and easily in any branch of the licensed bank.This form with the necessary details should be taken to the Federal Tax Service Division at the registered IP.Or in the office of the bank, but empty, without details of the required FTS.In this case, the form must be filled manually update their advance.

note that starting from March 11, 2014, according to the Order of the Ministry of Finance of Russia from 26.12.2013 N 139, failure to provide a receipt for payment of state duty is not grounds for denial of a permit for the registration of IP.Check payment tax office can independently through its own information system.Consequently, the employer can pay the fee via electronic wallets or terminals.

The amount of the fee for 2014 is 800 rubles, and in 2015 its size will increase to 1,300 rubles.

After the stamp duty paid, it should make a photocopy of the payment receipt and attach it to the rest of the previously collected documents.

Sixth step: submission of documents to the Federal Tax Service

sixth step in "How to become an individual entrepreneur" is a direct submission of documents to the appropriate service.

In accordance with Russian legislation sole proprietorship passes only in the bodies of the Federal Tax Service at the place of registration of the future entrepreneur.Accordingly, a person who wishes to arrange itself as SP must know which division FNS it relates to what address it is located.Check this information on the official website of the Federal Tax Service.

if permanent registration is absent, the person can apply to the Federal Tax Service of authority at the place of temporary residence permits.

submit the documents to the relevant authority can be independently (having come personally to the Federal Tax Service), or via the legal representative.Also, documents can be sent to the Federal Tax Service in the mail.In this case, sent a letter to the valuable list of contents.Permission to engage in individual enterprise also comes in the mail.Extending this method takes longer than the other two aforementioned.

If a citizen is a person in the Federal Tax Service, it must submit both copies and originals.If a letter is sent, all papers must be previously certified by a notary.

If you use the help of others, you need not only legally certified copies of documents, but in the same way confirmed the signature of the applicant and the general power of attorney for representation.More

issue IP, you can use the Internet on the official website of the Federal Tax Service.This method is available since January 9, 2013 in all the cities of the Russian Federation.

After receiving the documents a person who passes them, handed out a receipt for the receipt of package.If the future SP personally submit the documents, this receipt is sent to him by post (at the hands of the representatives of the receipt is issued).

Seventh step: getting ready documents for registration of IP

seventh step in "How to become an individual entrepreneur (2015)" is the final.

Within five working days from the day when the documents were submitted to the IRS, the applicant must have an answer in the hand or by mail.They will extract from the Unified Register of individual entrepreneurs and certificate of state.registration nat.person as SP (OGRN).

applicant must give a copy of these documents to the tax inspector.

The sole proprietorship may be refused if:

  • insufficient number of submitted documents;
  • of documents are not in the body;
  • for errors or misprints in the application;
  • applicant has already registered as SP;
  • criminal record of the applicant;
  • applicant declared bankrupt less than a year ago.

Actions SP after registration

After registering as SP businessman is obliged to make the print, be registered in the Pension Fund, to acquire the cash register if necessary (and register it with the tax office) and open a checking account in any bank.

If IP has changed any data (change the passport, residence address, etc.), he is obliged to inform the registering of his body, turning him repeatedly with a statement within 3 days of the change.

Register to the FIU and the fund should sots.strahovaniya if SP intends to use hired labor.It must be done within 5 working days from the date of hire the first employee.

features of individual entrepreneurship in Russia

The Russian Federation registration of individual entrepreneurs is regulated by legislation - the Civil Code of the Russian Federation, resolutions of the Government, as well as federal laws, the main one of which is N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".

If you wonder about how to become an independent entrepreneur in St. Petersburg, it should be noted that the authority dealing with this matter in this city, is MIFNS number 15. Is the organization at the address: St. Petersburg, ul.Red textile workers, the house 10/12 letter O.

If you need information on how to become a private entrepreneur in Moscow, you should be aware that the registration of IP in the capital engaged in MIFNS number 46. This institution can be found at the address: Moscow, marching travel,Building 3, Building 2.

In conclusion, it is worth noting that after it became clear how to become an individual entrepreneur, it's time to act!Do not be afraid of big queues and paperwork, after all this experience, and in front of a lot of interesting achievements in their own entertaining and profitable business!