How to open an IP in Russia and what taxes to pay

Individual entrepreneurship is the activity of citizens focused on generating income, the amount of which in most cases exceeds the level of wages. It is not surprising that many people are interested in how to open IP and what taxes to pay.

If you intend to organize a small enterprise or small production, you will have to register an IP in order to work within the law. In this article, I will review the instructions for starting a private business, official registration, the tax system in the field of individual entrepreneurship, and give legal advice.

IP - activities carried out by the entrepreneur independently. The basis for profit is the use of own property, the performance of work and the sale of goods. Entrepreneurs have to work in the area of laws that apply to legal entities.

Decided to open your own business? Excellent. Check out the article in which I will tell you what documents are required to register an IP, and which government agencies will have to apply.

The main registration body involved in issuing permits for entrepreneurial activities of an individual nature is the territorial branch of the Federal Tax Service. There is a small exception. In particular, in Moscow you can open an IP by contacting the Interdistrict Inspectorate of the Federal Tax Service No. 46. According to the current legislation, registration of an individual entrepreneur takes 5 days.

Without a package of documents, registering an enterprise will fail. What papers are submitted to the registration authority?

Application for registration of IP. You will find a sample application at the registration authority or at nalog.ru.
Passport. If the applicant submits the package, a copy will do. If a proxy deals with the issue, a copy of the passport will have to be notarized.
You will need the original receipt, which indicates the payment of the fee.
Additional documents. A power of attorney, if the package is submitted by an authorized person, and a certificate of registration, when this information is not clearly visible.

After submitting a package of documents, the applicant receives a receipt that the registration authority has received the application. A date is set when the results will be handed out. Make a statement carefully and correctly. If mistakes are made, the body will send them to the individual by mail. As a result, IP registration will be delayed.

Video tips from a professional lawyer

If all is well, on the day appointed by the registrar, the applicant must come to the indicated place and receive:

Certificate that confirms the registration of IP.
Identification Number Assignment Document.
Extract from the State Register of Entrepreneurs.

Consider the procedure in detail.

Step-by-Step Action Plan

Not satisfied with the salary? Tired of working as an archaeologist or doctor for a penny? Would you like to implement entrepreneurial ideas? It is not necessary to create a joint stock company; individual entrepreneurship is suitable. For registration, a corresponding application is submitted to the tax authority.

Make sure that you are not subject to the restrictions established by law for individual entrepreneurs. In particular, must be more than 18 years old. Legal capacity should not be limited in court. Employees of municipal and state services cannot be entrepreneurs.
Write an application for registration of IP. You will find a form form called P21001 in the registration authority or on the portal of the regional tax service. The application is written by hand or on a computer.
In the statement, indicate the type of planned activity. Information will become the basis for conducting activities permitted by law. Keep in mind that certain activities fall under the appropriate tax system.
Decide on the tax system. In most cases, individual entrepreneurs choose a simplified taxation option. It is noteworthy that this stage is allowed to go through after registration. However, it is better to decide on CH during the application process.
Contact the regional tax authority and get the details for paying state. duties. You can pay it at Sberbank, and attach the receipt to the application. Include a copy of your passport and identification code in the package of documents. When submitting, do not forget to take your passport with you.
Pass the full package to a representative of the tax authority. Within 5 days, employees of the department will draw up documentation and issue a certificate and extract from the registry.
After receiving it, it remains to contact the Pension Fund, register and find out the size of the mandatory deduction. Upon completion of the process, you can open a bank account and begin business activities.

The procedure for registering IPs may seem complicated. However, in reality the opposite is true. If there are no problems with the law, in less than a week, fulfill your dream of becoming a businessman.

Video feedback on the opening of IP

How to open an IP for a foreign citizen in Russia

A friend from Kazakhstan recently asked me how to open an IP for a foreign citizen in Russia. I will describe in detail the procedure for registering foreigners as individual entrepreneurs in the Russian Federation. To begin with, I note that any foreigner has such rights as citizens of the country.

I will list the requirements for foreign citizens when opening IP.

During the registration of a foreigner as an entrepreneur, it is necessary to be guided by the current legislation regarding the registration of entrepreneurs.
Since the place of registration of the entrepreneur is a permanent registration, foreigners are registered on the basis of the place of temporary residence. The information is indicated on the identity card, in the form of a stamp.

Consider the documents for registration.

Application for registration of IP.
Copy of alien's passport. Have the original with you.
Photocopy of birth certificate. It is useful to grab the original.
A copy of a document that permits permanent or temporary residence in Russia. Based on it, registration is carried out.
The original and photocopy of the document, which confirms the place of residence in Russia.
A receipt on the payment of a fee for opening an individual business.

Remember, all documentation for starting a business that is submitted to the tax office must be in Russian. If necessary, translate and notarize.

Foreign citizens can independently submit a package to the tax service. If this is not possible, for example, due to health reasons, the applicant can send them with a valuable letter, enclosing an inventory. The registration procedure takes 5 days, as is the case with Russian citizens.

If you have a great idea for organizing a business in our country, you can implement it. Current legislation does not prevent.

What taxes does the individual entrepreneur pay?

Let's talk about what taxes the individual entrepreneur pays. Over the past year, IP taxes have not changed. Consequently, the payment rules remained the same. According to the current legislation, taxation of entrepreneurs in Russia is carried out according to several options:

Single tax - UTII.
Simplified system - STS.
Patent system - PSN.
The main system is OCH.

Each of the entrepreneurs working in the territory of the Russian Federation reserves the right to choose a taxation option that is more suitable. Consider the options in more detail to make the best choice.

UTII

The UTII taxation system has been operating since 2008. Until 2014, Russian territorial units that accepted the system as a tax adhered only to it. In the year 2014, individual entrepreneurs got the opportunity to choose the type of taxation.

Provides for the payment of fees on estimated income. The amount, taking into account all factors ensuring the receipt of income, is set twice a year. After that, an individual entrepreneur pays fifteen percent of this amount every month.
The main disadvantage is that the entrepreneur pays deductions regularly. It doesn't matter if there is any income at all.
The main advantage comes down to freeing the businessman from other fees, ease of reporting and low interest.

PSN

Access to PSN is only for individual entrepreneurs. Businessmen using this option, 4 weeks prior to obtaining a patent are required to submit an application to the tax office. Upon completion of the design of PSN, it is impossible to switch to the previous system.

Work with this option of taxation is possible only in the territory of the patent. To work in other regions undergo a re-registration procedure.
For Russian entities, various design rules, issuance conditions and validity periods are provided. Find details at your local tax office.
The general rule for Russia is the exemption of the entrepreneur from the compilation of a declaration for the duration of the patent.
Advantages: no need to use a cash register, not so strict reporting and tax rate of 6%.

STS

STS simplifies reporting. As a result, an entrepreneur can conduct on his own without resorting to the help of an accountant. In addition, the STS exempts from property tax and value added.

There are two forms of a simplified system: income and profit. The first option provides for the payment of six percent of income. At the same time, the costs invested in the enterprise are not subject to consideration.

The second option is more loyal to the business, which provides for constant investments. As soon as a businessman submits a report to the tax inspectorate, a calculation is carried out, within which investment costs are taken into account. The amount of the collection is 5-15% of income.

Go to this scheme can entrepreneurs who meet certain conditions.

Annual income does not exceed the mark of 6 million rubles.
The number of employees is not more than 100 people.

DOS

For businessmen, DOS is the least profitable. If you do not submit an application for one of these options, you will have to work on the basis of DOS.

Difficult in reporting. The company must have an accountant.
The second drawback is high interest rates and many taxes.

You have learned how to become an individual entrepreneur in Russia, and what taxes to pay. Each of these systems has disadvantages and advantages, and determines what taxes are to be paid.

I examined in detail the procedure for registering individual entrepreneurship and paid attention to the tax system. I sincerely hope the information helps.