How to open an IP yourself - step-by-step instructions for registering IP in 2019

The intention to organize their own business, becoming an individual entrepreneur (IP), is often associated with great risks for citizens, especially for beginners. Therefore, it is very important to know how to issue an IP correctly, what documents are needed, etc.

Registration of IP is necessary in cases where there is some profitable activities. Any business should be legalized, the state needs to pay income taxes.

The first step in opening an enterprise, individual entrepreneur or LLC, is its registration. Otherwise, the activity will be prosecuted as illegal business, including on the basis of the criminal code of the Russian Federation. About how to open an LLC yourself, we already wrote an article.

There are firms and legal agencies that are involved in assistance in registering and maintaining accounting services with timely submission of reports for individual entrepreneurs.

But this can be done independently, if you know how to open an IP and what documents are needed.

So, from this article you will learn:

What you need to open an IP in 2019;
How to open an IP yourself and what to look for - step-by-step instructions;
IP registration - necessary documents and actions;
Tips and features of registration of individual entrepreneurship.

Of the two types of enterprises: IPor Ltdit is necessary to choose, taking into account considerations of expediency, what kind of entrepreneurial activity will be in the future. We also recommend reading the article - “How to open your own business from scratch - business ideas without investments”

IP registration - a simple step-by-step instruction on opening IP

1. How to become an individual entrepreneur?

Any competent citizen can be an entrepreneur, organizer, and participant in an IP. Such persons also include stateless people and all adults.

There are cases when it is not necessary to reach the age of 18 to open an IP.

Citizens under 18 who are married.
The consent of the parents or guardians has been given to register the individual entrepreneurs.
An official statement of full legal capacity must be obtained.

At the same time, there are categories of citizens who can not issue IP. it civil servantsreceiving a salary from the budget of the Russian Federation and military personnel.

2. How to open IP yourself (on your own)?

If you do not turn to the services of companies helping to open IP, you may encounter a number of obstacles. On the Internet there Services thanks to which you can get the forms necessary for registration, registration instructions, etc.

Professional specialists with the appropriate qualifications can also arrange an individual company quickly and without problems at an affordable price.

But if you have the time and desire to engage in the creation and organization of a business, then registration will not take you much effort. It is enough to understand the essence of the process and follow the step by step instructions.

Next, we will familiarize ourselves with the necessary documents and actions that will be needed when opening the IP.

3. What documents are needed to register an IP - a list of necessary documents and actions

A full package of documentation requires a list of the following securities, officially executed securities.

Application for opening an individual enterprise in the form P21001. A sample of this form can be downloaded from the link below or found on the Internet. (Download form P21001 - sample)
A receipt evidencing payment of a state fee. In 2019, the fee will be about 1000 rubles (from 800 p.). When submitting documents in electronic form, there is no state duty.
Passport as an identity document.
Provide your individual tax payer number (TIN).

The individual taxpayer number is received by the IP in the tax inspection department at the place of registration or residence

4. How to open an IP (individual enterprise) - step by step instructions

So, step-by-step instructions on how to correctly and quickly issue an IP.

Step 1. Payment of the state fee in the required amount, receipt of an activity code and selection of a tax payment system

To pay the fee, you need to fill out the form with the details, and make the payment in Sberbank, any branch, or through a specially designed terminal. The original receipt form must be retained. When filing documents in electronic form, state duty absent.

OKVED codes must also be defined, namely: the entrepreneur selects from the list the type or type of occupation, each type is prescribed a code consisting of at least four characters. This list of activities is limited by safety principles in accordance with Russian law. You need to choose from the list for 2017-2018.

OKVED codes when opening IP

Businessmen get acquainted with this classifier, determining their activities by area, then by group. The number of selected species is not limited, but cannot be less than one.

Some types require a license. Then you will need to contact the licensing authority, which will also indicate the OKVED code for this activity.

Selection and determination of a tax system more suitable for your case.

What form of taxation to choose?

Exist 5 (five) types of taxation, each of which corresponds to the regime.

1). General (DOS) the view is assigned in case of default, if the mode selection is not made. If an entrepreneur (businessman) can consider such a regime unprofitable, undesirable, he should early when issuing the IP, attach a statement stating the selected type of taxation.

The application is written in the form: “On the transition to another taxation system”.

The concept of DOS includes taxes:

20% on profit or 13% personal income tax;
18 percent (VAT) from sales and services rendered;
Property tax;

If a businessman fails to pay taxes, his company will be in danger of bankruptcy, as debts will accumulate.

2). UTII, i.e - a single tax on imputed income, involves a specific amount of tax levied, in the so-called fixed form. UTII is not connected with the profit of the enterprise. It is calculated from the parameters of the business, such as the number of employees hired, the area of premises for trade, the number of transport units.

But if the IP includes more 100 (one hundred) person, this tax cannot be selected.

Additional opportunity provided to the company with tax UTII: before50 % reduction of insurance premiums on the number of individuals registered in individual entrepreneurs and 100 % their reduction by the owner of the enterprise.

3). Patent Tax System (PSN) Under this regime, it is not necessary to pay the tax on a quarterly basis, submit a report to the authorities. Purchase of a patent valid for a period 1-12 months eliminates tax. But you need to make entries in the account book.

To be able to establish the PSN regime, the number of IP enterprises is needed less than 15 people and annual profit no more 60 million rubles.

4). Agricultural enterprises have the opportunity to establish a regime Unified agricultural tax (single agricultural tax). The unified agricultural tax is also simplified, but for its purpose, an individual entrepreneur must produce agricultural products by growing, processing or selling.

5). STS - simplified system, recognized most beneficial for IP. Taxes under the simplified tax system are minimized, and reports are simplified. No need to complicate the documentation, just write costs and income into relevant books.

Deductions are made in 2 types of deductions (optional):

15 % from income with deduction from this amount of expenses (income minus expenses)
6 % from profit.

Note! It is necessary to notify in writing about the choice of such a tax system, attaching an application to the documents for registration of IP.

For more details about the simplified tax system, as well as what taxes the individual entrepreneur pays for the simplified tax system this year, read our issue.

Delay in filing a notification is possible only for a month (30 days). You can also make the transition to the simplified tax system once a year, a month before the end of the current year, i.e. from October 1 to December 31 current year.

In addition to the listed systems for levying taxes on individual entrepreneurs, a mixed taxation situation is possible, that is, various regimes are jointly used.

Remember! IP is not a legal entity like LLC. (Depending on the situation, we recommend contacting lawyers to clarify and resolve disputes)

Step 2. Collection of documents for registration (IP) of an individual enterprise

The list of necessary documents is considered above. It should be added that in addition to presenting a passport, you must provide the registration authority:

photocopy of passport;
photocopy of the INN;
If registration is carried out with the submission of documents from a foreign citizen, copies of a residence permit, residence permits and residence permits must be attached;
Original state duty receipt (Since 2019, there is no state duty when filing documents electronically.);

A photocopy of the passport does not need to be certified by a notary if, simultaneously with the copy, the entrepreneur presents the original document.

It was also indicated above that in case of tax refusal by default (DOS) you need to write a statement - a notice on the choice of a specific tax regime.

Documents are submitted to the tax office located at the place of residence or stay of the entrepreneur.

After receiving a package of documents, the tax authority must issue a receipt on the conformity and availability of all necessary documents for registration of individual entrepreneurs.

The receipt indicates date and time, in which you need to pick up the ready documents on registration of IP, and if the entrepreneur does not pick it up, they will be sent by mail.

In the absence of opportunity come with a package of documents for registration of IP in person, the entrepreneur draws up power of attorney at the notary to another person. And also can be sent by mail with a valuable letter with an attachment. But then photocopies must be certified by a notary.

Step 3. Filing an application for registration of an individual enterprise (IP)

It is necessary to dwell in detail at this stage, since there is a specificity in the design of the application. By standards, it should be written by hand, but in block letters.

Or form P21001 Filled on the computer according to some rules. Namely:

Mandatory availability of the tax authority code and its name.
It is necessary to indicate OKVED codes for varieties of activity, of 4 characters or more.
Mandatory numbering of sheets and filling in all available columns.
It is better to sign the application in the presence of a tax officer.
When submitting, sending documents by mail, affixing the signature of the entrepreneur is controlled by a notary.

With the correct execution and availability of all documents, you can be sure of the successful registration of an enterprise like IP. But there are some cases that are not in the absence of any document, but in the inaccuracy of the data or typos when filling out the application.

Another situation - the entrepreneur is declared bankrupt within a period of less than a year before filing an application for this individual entrepreneur. And also the businessman was banned from entrepreneurial activity in a legal and official manner. In these cases, the tax office refuses registration IP.

Step 4. Obtaining a certificate of registration of IP and related documents

With the successful registration of the entrepreneur as an individual entrepreneur, the tax authority notifies the documented.

Issue or send the following documents:

extract from a single register of individual entrepreneurs.
registration in the Pension Fund of Russia - Pension Fund of Russia.
tax registration notice.
registration certificate. (OGRIP)

Any delays in the issuance period, except in the case of registration denial, legislation is not provided.

Step 5. Equipment for IP - cash register

All calculations for trading activities, the sale of goods should be made using a cash register.

There are caseswhen the device is not needed, for example, the provision of services by the enterprise, when paying for which strict reporting forms are used that replace checks.

Another case - the company has a tax system - UTII (imputed income tax). Then the cash register is not needed, but at the first request of the buyer, they are obliged to give him a check, receipt, evidence of the transaction.

A cash register is not necessary if the company carries out trade or services in a remote area.

As well as:

selling press in a kiosk;
the company trades in securities;
the enterprise supplies educational institutions with food and products;
retail trade + some other areas of activity.

In these latter cases, a cash register is optional.

Important! If the cash register is obligatory, but the entrepreneur does not have one, the latter shall be applied penalties.

In this case, it is recommended that you also familiarize yourself with acquiring services - what is it, what types of payment systems exist, we wrote in a separate article.

Step 6. Is it necessary to open an account for an individual enterprise? Do I need to open an account for individual entrepreneurs

If the company makes cashless payments in the amount of 100 000 (one hundred thousand rubles) and more, it is obliged to consult with a financial institution.

A bank account is not required for an IP, but will be recommended.

How to open an account for individual entrepreneurs and which bank to choose for a current account?

After this, the IP is likely to choose a bank and a few tips can be listed on this subject.

Tip number 1. The most convenient location of the bank is close to the place of residence.

Tip number 2. The advantage of the bank, which uses IP, should be the ability to manage accounts online, over the Internet. No need to stand in line and squander this time.

Tip number 3. The selection criterion should also be the cost of bank services, especially for maintaining an account.

Tip number 4. A card transfer service for an individual must be available.

What documents will be required to open a bank account?

To open an account with a bank, you need to fill out an application, provide a passport, a photocopy of it.

A photocopy of the USRIP will be required for the IP to open a bank account. It is also advisable to have the original of this document.

And also attach photocopies: EGRIP (register of entrepreneurs), PSRN (registration number), TIN and a letter indicating registration with Rosstat.

Step 7. Printing for IP

Examples of seals IP. It is forbidden to use signs and symbols of state institutions

According to the law, all private entrepreneurs must have a seal, except for those rendering services without the use of CCP (cash register equipment). But not all entrepreneurs need it as an essential item.

When concluding contracts, the entrepreneur puts a signature, mark B.P. (without printing) and stamping is not necessary.

However, its presence is still important when opening a bank account, when making various transactions and contracts. The stamp is made to order and it is not difficult to make it by choosing the proposed sample or by including the details of your company.

The law does not regulate additional details, so IP stamp may contain logo, TIN and PSRN, but not the symbolism of the state.

You do not need to register your stamp (seal) IP.

5. How much does it cost to open an IP in 2019

Of course, any business requires cash investments. To create your own business, you need to invest your time, effort, knowledge, skills. In addition to all of the above, you need to invest a small amount of money, especially if the issue is in opening an IP. The price of registration of IP depends on many factors, therefore, we give an approximate cost of registration.

So, how much does it cost to open an IP in 2019:

State duty payment - 800 rubles, when filing documents in electronic form the state duty absent.;
Printing order for your company (if necessary) - about 500-1500 rubles;
Opening a bank account - from 500 rubles to 1,500-3,000 rubles. (you can take advantage of discounts and shares of banks where opening an account is free)
Services of a notary's office (provided that the documents are submitted through representatives of individual entrepreneurs) - about 1,500 - 4,000 rubles.

In some Internet services, a step-by-step algorithm of action is described with the relevant documents, the cost of state fees, the addresses of the Federal Tax Service and so on. You do not need to bear the additional costs of intermediaries and specialist assistance.

Thus, the average cost of creating a legal entity in the status of individual entrepreneur is approximately 1,500 - 2,000 rubles. Taking into account the order of making a seal for an individual entrepreneur and opening a bank account - about 4000-6000 rubles.

6. Is an IP a natural or legal person? 📖

IP(Individual entrepreneur) - this is an individual who is registered in the manner prescribed by applicable law to conduct and carry out business activities without forming a legal entity.

Many aspiring entrepreneurs who are just about to start a business are faced with questions, "What is the status of an individual entrepreneur?», “IP is a legal entity or an individual? ”, Since the legislation of the Russian Federation does not have a clear answer to the question. Despite all the subtleties and features of this status, an individual entrepreneur is an individual who has partial rights of legal entities.

As a result, we can conclude that the IP has not only the legislative rights of individuals, but also uses the regulatory and legal acts of legal entities.

IP has the right to engage in any type of activity that is inherent to legal entities. But there are certain types of activities that only entrepreneurs with IP status can carry out. But IPs have their pros and cons. Read more below

Consider the advantages and disadvantages of registering and doing business as an individual entrepreneur

7. IP or LLC - pros and cons in 2019: the main advantages and disadvantages

Starting a business is possible from the moment you receive the certificate and registration number of the individual entrepreneur. Now the business is legalized and you can develop it.

It is advisable to keep in mind some of the details of the law, which are limitations.

For example, the sale of alcohol is prohibited, for this it is necessary to have the status of a legal entity. You just need to get acquainted with the list of types of activities that IP can not do.

Pros (+) and advantages of IP

Plus IP is the lack of registration difficulties. And the registration itself can be done independently, without intermediaries.

If PI is exposed finesthen their sizes small, standards are subject to not very high requirements. Reporting IP is also not a particular difficulty. If we talk about fines, they are ten times smaller in size than those imposed on the LLC.

In terms of revenue, an individual entrepreneur has the right to full ownership of it, which cannot be said about LLC.

Another advantage - the ability to work on a patent, alleviating the tax burden.

Cons (-) and disadvantages of IP

In case of default, the entrepreneur must risk property that can be withdrawn for debts. So an individual entrepreneur is obliged to pay insurance contributions to a pension fund - this is one of the obligations imputed regardless of the availability of income and profit or their absence. These deductions require constancy and regularity. When opening an IP, entrepreneurs should be aware of this degree of responsibility.
An individual entrepreneur cannot appoint another name for himself, except for the name of the entrepreneur - owner. Names are not practiced by law, the company is listed as IP Ivanov S. S. Moreover, the LLC may come up with title and the names of the owners will be hidden for promotion.
Not every company is willing to cooperate with individual entrepreneurs, despite the same prerequisites for doing business. You can almost always change your status to a legal entity.

We also recommend reading about the pros and cons of offshore, what are offshore companies, what are they for, etc.

8. Rights and obligations (IP) of an individual entrepreneur 📎

The list of rights and obligations officially exists and you should definitely familiarize yourself with it. It is published on the Internet.

Listing the rights and obligations set forth in an official document, we can briefly say the following.

1. Entrepreneurship must be registered. Otherwise, sanctions under the Civil Code of the Russian Federation will be applied against the entrepreneur and he will not be able to refer to the fact that the law is not an entrepreneur.

As stated above, the tax authority is authorized to register IP.

2. Obligations of an entrepreneur are regulated by tax legislation. SP should pay taxes, provide reports.

3. An individual entrepreneur can write a notary power of attorney to another person to manage an individual entrepreneur or conduct business. But if such a person violates the law, then the responsibility lies with the entrepreneur who issued the power of attorney.

4. IP is granted the right to activities not prohibited by law. According to Art. 3 of the Civil Code of the Russian Federation can hire citizens. According to Art. 25 p. 3 of the Civil Code of the Russian Federation with citizens, labor contracts are drawn up with payment by agreement.

5. Entrepreneurs can combine several IPs in partnerships, drawing up cooperation agreements and not registering an LLC, that is, a legal entity.

6. Entrepreneurs can request information about the sanitary and epidemiological situation, participate in relevant events.
IPs themselves have an obligation to comply with sanitary rules, exercise appropriate control and, if necessary, organize events.

7. An entrepreneur has an obligation to file tax returns on time, even if they are “zero” in terms of income, to pay insurance premiums.

9. The recognition of an individual entrepreneur insolvent - Bankruptcy and liquidation of IP

It is advisable to have knowledge regarding what the individual entrepreneur expects in the event of default. Businessman declared bankrupt or insolventif you can not satisfy the payment on loans. We already wrote in detail about the liquidation and bankruptcy of an IP in the article - “How to close an IP yourself - step-by-step instruction”

Such cases are considered by arbitration courts and as soon as such a decision appears, registration of the enterprise annulled. The same procedure applies to non-payment of taxes and insurance premiums.

In more detail and detailed how to declare bankruptcy, read the article.

In fact, bankruptcy occurs through 3 (three months after the day when it was required to pay for obligations in case of non-payment.

The second condition of bankruptcy - the amount of debt exceeded the size of the entrepreneur’s property in monetary terms.

To declare a businessman bankrupt, an application must be filed.

What stages of the bankruptcy procedure you need to go through, we described in a separate issue.

Who is filing the bankruptcy petition?

The entrepreneur himself.
Lender.
Relevant authorized bodies.

About how to file and fill out a bankruptcy petition for citizens and individual entrepreneurs, we wrote in a special article.

In the first case, the court may postpone the consideration to month, during which the entrepreneur is given the opportunity to pay off his debt to creditors. When paying off the debts of an individual entrepreneur, an amicable agreement can be drawn up.

We also recommend that you familiarize yourself with the LLC bankruptcy procedure, which also details step-by-step instructions on how to quickly and easily close an LLC.

10. Lending to an individual enterprise

At present, it is quite realistic to get help for an individual enterprise from a bank in the form of a loan. Offers loans for business development, loans by type "express" and other varieties.

Again, not for the first time, the entrepreneur is required to collect documents to obtain a loan, to fulfill the following conditions.

First, the company must be registered.
The next requirement is age from 23 years old to 58.
Guarantors and property are required, which the entrepreneur can provide as collateral.
The company must exist for a year until the moment of applying to the bank.

But due to the fact that each bank has its own requirements, especially in the form of interest rates, entrepreneurs are forced to collect documents for several banks and submit them there almost simultaneously.

The bank considers applications from a couple of days to several weeks. The result is not known in advance. It is not so easy to find a surety who has property for collateral. And if the bank offers a very small amount corresponding to the collateral, then the entrepreneur in general may lose interest in the loan, because it will not make sense.

Special attention should be paid to the interest rate offered by the bank. If the interest payment ultimately proves to be excessively high or excessive, a risk assessment must be made in advance.

It is often easier to get a consumer loan from a bank using the money immediately for the needs of the enterprise or for its increase.

An individual entrepreneur is required to seek cooperation with credit institutions. A little more insight into the proposed conditions, discard the most stringent, this does not mean completely abandon the loan and stop the development of the enterprise. We must try to make a decision that is satisfactory for both parties.

11. Conclusion + video on the topic

The article examined the concept of an individual entrepreneur who is engaged in legal activities: economic, scientific, trading or other in order to receive income from it, having issued a business in the status of individual entrepreneur before it. According to the results of business registration as an individual entrepreneur, responsibility and obligations are assigned to him.

An individual entrepreneur can take a loan for business development, use his property in the enterprise. After paying all taxes, an individual entrepreneur manages profit.

An individual entrepreneur may cease its activity or it may be done by a court that has issued an appropriate bankruptcy decision, violation of laws.

The main issue was the rules for registering an enterprise in order to legitimize its activities. It should be added that at the same time the businessman will be registered in: Russian Pension Fund and in Social insurance fund. This will be done automatically, without action on his part, which will be notified by mail.

They also considered the features of registration of entrepreneurs in 2019 and the necessary documents and actions that will need to be carried out in order to register their entrepreneurial activity.

Critical issue is an choice of tax payment system. In conclusion, we can say: opening your own enterprise, as an IP, requires great independence in decision-making.
It also requires a responsible attitude to the consequences of errors, which would be best avoided using the above recommendations.

The registration deadline for IP is not so long, usually IP opening does not exceed a month. The steps outlined should help to clearly prepare for all situations that can no longer be called unforeseen.

If you have any questions, we recommend that you also watch the video - “How to open an IP by yourself”