How to open IP in Russia - detailed instructions and legal advice
Individual entrepreneurship is the activity of citizens, focused on income generation, the size of which in most cases exceeds the level of wages. It is not surprising that many people are interested in how to open the IE and what taxes to pay.
If you intend to organize a small enterprise or a small production, it is necessary to register the individual entrepreneur in order to work within the law. In the article I will review the instructions for opening a private business, the official registration, the tax system in the field of individual entrepreneurship, and I will give advice from lawyers.
PI - the activity carried out by the entrepreneur independently. The basis of profit is the use of own property, the execution of works and the sale of goods. Entrepreneurs have to work in the area of laws applicable to legal entities.
Have you decided to start your own business? Excellent. Read the article in which I will tell you what documents are required for IP registration, and which government agencies will have to contact.
The main registration authority dealing with the issuance of permits for entrepreneurial activities of an individual nature is the territorial division of the Federal Tax Service. There is a small exception. In particular, it is possible to open an IP in Moscow 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 to arrange business will not work. What papers are filed with the registration authority?
- Application for registration of IP. A sample application can be found at the registering authority or on the website nalog.ru.
- Passport. If the applicant submits the package, a copy will do. If the trustee deals with the issue, the passport must be notarized.
- It will take the original receipt, which indicates the payment of the fee.
- Additional documents. The power of attorney, if the package is submitted by an attorney, and a certificate of registration, when this information is not clearly visible.
After filing a package of documents, the applicant receives a receipt that the registration authority received an application. The date is set when the results will be handed out. Make out the application carefully and correctly. If you make mistakes, the body will send them to an individual by mail. As a result, the registration of IP will be delayed.
Video advice from a professional lawyer
If all is well, on the day designated by the registrar, the applicant must come to the indicated place and receive:
- The 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 a doctor for a penny? Do you want to implement entrepreneurial ideas? It is not necessary to create a joint stock company, individual entrepreneurship will do. For registration the corresponding application is submitted to the tax authority.
- Make sure that you are not subject to the restrictions established by law for the IP. In particular, it should be more than 18 years.Capacity should not be limited in court. Employees of municipal and state services cannot be entrepreneurs.
- Write an application for registration of IP. The form of the form, which is called P21001, you will find 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 application, indicate the type of proposed activity. Information will become the basis for conducting legal activities. Keep in mind that certain activities fall under the appropriate tax system.
- Decide on the tax system. In most cases, individual entrepreneurs choose the simplified taxation option. It is noteworthy that this stage is allowed to pass upon completion of registration. However, it is better to decide on CH in the application process.
- Contact the regional tax authority and get the details to pay for 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.
- Give the complete package to the tax authority. Over the course of 5 days, department officials will issue documentation and issue a certificate and an extract from the registry.
- After receiving it, it will be necessary to contact the Pension Fund, register and find out the amount of the mandatory deduction. At the end of the process, you can open a bank account and start a business.
The process of registering IPs may seem complicated. However, the reality is the opposite. If there are no problems with the law, in less than a week make your dream come true by becoming a businessman.
Video review of the opening of the IP
How to open a foreign citizen entrepreneur in Russia
Recently, a friend from Kazakhstan asked me how to open a foreign citizen in Russia. I will describe in detail the procedure for registering foreigners as individual entrepreneurs in the territory of the Russian Federation. For a start, I note that any foreigner has such rights as citizens of the country.
I will list the requirements for foreign citizens at the opening of the IP.
- During the registration of an alien as an entrepreneur, it is necessary to be guided by the current legislation concerning 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 in the identity card, in the form of a stamp.
Consider the documents for registration.
- Application for registration of IP.
- Copy of alien passport. Original to have 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. On the basis of the registration is carried out.
- Original and photocopy of the document, which confirms the place of residence in Russia.
- Receipt of payment of duty for opening of individual entrepreneurship.
Remember, all documentation for opening a business, which is submitted to the tax office, must be in Russian. If necessary, translate and certify with a notary.
Foreign citizens can independently hand over the package to the tax service. If there is no such possibility, for example, for reasons of health, the applicant may send them in a valuable letter with a list attached. The registration procedure takes 5 days, as is the case with Russian citizens.
If there is a great idea for organizing business in our country, you can implement it. Current legislation does not interfere.
What taxes pays PI
Let's talk about what taxes the individual entrepreneur is paying. In the course of the last year, the taxes of individual entrepreneurs did not change. Consequently, the rules of payment remained the same. According to the current legislation, taxation of entrepreneurs in Russia is carried out in several ways:
- Single tax - UTII.
- Simplified system - USN.
- Patent system - PSN.
- The main system - OSN.
Each of the entrepreneurs working in the territory of the Russian Federation reserves the right to choose the taxation option that is more suitable. Consider options in more detail to make the best choice.
The UTII tax system has been in effect since 2008. Until 2014, the Russian territorial units that adopted the system as a tax, adhered only to it. In the year 2014, individual entrepreneurs were able to choose the type of taxation.
- Provides for the payment of charges with an estimated income. The amount, taking into account all the factors providing income, is set twice a year. After that, an individual entrepreneur pays fifteen percent of this amount each month.
- The main disadvantage is that an entrepreneur pays royalties on a regular basis. It doesn't matter if there is income at all.
- The main advantage comes down to freeing the businessman from other fees, ease of reporting and low interest rates.
Access to PSN have only individual entrepreneurs. Businessmen using this option must submit a corresponding application to the tax office 4 weeks before the patent is received. Upon completion of registration of PSN go to the previous system is impossible.
- Working with this option of taxation is possible only in the territory of the patent. For work in other regions are undergoing renewal.
- For Russian entities there are various rules for registration, terms of issue and terms of validity. Details can be found in the regional tax office.
- The general rule for Russia is the release of an entrepreneur from the compulsory preparation of a declaration for the term of a patent.
- Advantages: it is not necessary to use a cash register, not so strict reporting and tax rate of 6%.
USN simplifies reporting. As a result, an entrepreneur can lead on his own, without the help of an accountant.Plus, the simplified tax system exempt from property tax and value added.
There are two forms of a simplified system: income and profit. The first option provides for payment of six percent of income. In this case, the costs invested in the enterprise are not subject to consideration.
The second option is more loyal to the business, which provides for constant investment. As soon as a businessman submits a report to the tax inspectorate, the calculation is made, within which the costs of investment are taken into account. The amount of the fee is 5-15% of the income.
Entrepreneurs who meet certain conditions can go to this scheme.
- Annual income does not exceed the mark of 6 million rubles.
- The number of employees is not more than 100 people.
For businessmen OSN least profitable. If you do not apply for one of the listed options, you will have to work on the basis of DOS.
- Difficult in reporting. The company must be an accountant.
- The second drawback is high interest rates and many taxes.
You have learned how to become an entrepreneur in Russia, and what taxes to pay. Each of these systems has disadvantages and advantages, and determines what taxes to pay.
I examined in detail the procedure for registering individual entrepreneurship and paid attention to the tax system. Sincerely hope that the information will help.
If you have a good idea for business, try to implement it in your country. If it doesn't work out at home, come to Russia and try your luck here.