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Application for registration as an individual entrepreneur. What you need to open an individual entrepreneur - detailed instructions! Personal submission of papers

Application for state registration individual as individual entrepreneur.

Service for preparing documents for registering LLCs and individual entrepreneurs,
as well as the documents themselvesare provided absolutely
free in any quantity and without any restrictions

Form P21001

The new form P21001 of the application for state registration of an individual as an individual entrepreneur was introduced by order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6/25@ and came into force on July 4, 2013.

A sample of filling out an application for registration of an individual entrepreneur can be found below.

Requirements for registration and completion of the new form 21001

Please note: from April 29, 2018, the applicant must indicate his email address in the registration application. Documents confirming the fact of registration (USRIP or Unified State Register of Legal Entities, charter with a mark from the Federal Tax Service, tax registration certificate) are sent by the inspectorate not in paper form, as before, but electronically. Paper documents, in addition to electronic ones, will be available only upon request of the applicant.

Among all the innovations introduced into Form 21001, the following should be noted:

  1. The new form 21001 is focused on machine readability, therefore:
    • all letters and numbers are written in special cells
    • all letters must be capitalized
    • the size, type and color of the font for filling out form 21001 are strictly regulated
    • rules for abbreviations for documents, regions, location names, countries, etc. are specified.
    • Re-filling of previously entered data is minimized
    • barcodes added
    • the rules for filling in gaps, hyphens, and lines are strictly defined
    • rules for aligning letters and numbers for all fields are defined
  2. OKVED codes are entered into the new form starting with 4-digit numbers, and unlike the old form 21001, the names of the codes are no longer indicated
  3. TIN of individuals, if available, must be indicated
  4. a field has been introduced into the new form to indicate the method of receiving documents on state registration: in person by the applicant, by the applicant or an authorized representative, by mail

You can find a complete list of innovations in the article "".

Examples of filling out form 21001

Sample of filling out an application for state registration of individual entrepreneurs you can find it by following the links:

  • Sample of filling out form P21001(PDF)

Taking into account innovations in new form applications, we recommend that you fill out the application either in special software or using our service:

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

In any case, check your documents with the sample application for individual entrepreneurs. And to reduce the possibility of error to zero, our users can now use the service free document verification for business registration by 1C specialists:

Since 2019, applicants who submit documents for individual entrepreneur registration through the Federal Tax Service website or the government services portal are exempt from paying state fees (Article 333.35 of the Tax Code of the Russian Federation). However, this is only possible with an enhanced qualified electronic signature.

If you are on this portal for the first time, but are interested in questions of registering LLCs and individual entrepreneurs, then you can get answers to any questions about opening an LLC or individual entrepreneur using free consultation service on business registration:

STEP 0. General information about the individual entrepreneur

An individual entrepreneur is an individual entrepreneur. And an individual entrepreneur, from the point of view of the law, is one registered in the manner prescribed by law, who has the right to conduct entrepreneurial activities (i.e. business) without education (creation, establishment) legal entity(LLC, CJSC, etc.). In other words, this is the same physicist, but with legal rights to conduct commercial activities.

An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. IN Russian practice 75% of created limited liability companies are LLCs created by a single an individual.

When choosing between opening an individual entrepreneur and an LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take out large loans from banks or other funds, if the risks of going broke and being left with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because For individual entrepreneurs, the procedures for registration, termination of activities and submission of reports are simpler, and taxation in many cases is more profitable.

However, The individual entrepreneur is responsible to his creditors and for his obligations with ALL OF HIS PROPERTY (with the exception of the list of property that cannot be foreclosed on, for example, the only home), even if it is not involved in business activities.

In the case of an LLC, the situation is somewhat different: a legal entity risks (that is, bears financial responsibility) only within the limits of funds and property that are listed on the balance sheet of the enterprise. At the same time, you need to know that if an organization is brought to bankruptcy due to the actions of a participant, then he can be held by the court to subsidiary (additional) liability. In this case, the participant will repay the debts of the LLC from his personal property.

STEP 1. Select the method of individual entrepreneur registration

To register you as an individual entrepreneur, you need to go through the state registration procedure with the relevant registration authority of the Federal Tax Service at the place of your registration/residence.

You can go through the individual entrepreneur registration procedure in any of the following ways:

    Register an individual entrepreneur yourself in 2019
    We advise beginning entrepreneurs to go through the individual entrepreneur registration procedure on their own. This is quite simple and will give you your first experience of interacting with the tax authorities.

    Register an individual entrepreneur with the help of professional registrars
    Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to/from the registration authority without your presence, help you promptly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).

In this table we compared the pros and cons of both options for registering individual entrepreneurs:

Actions Price Pros Cons
Registration of individual entrepreneurs yourself

800 rub.

Gaining experience in preparing documents and communicating with registration authorities.

No costs for registrar services, as well as no time if registration is carried out using the Federal Tax Service "Online registration of individual entrepreneurs" or our service.

Not detected if you follow basic registration rules.

Registration of individual entrepreneurs through registrars

Price for registrar services from 200 to 5 thousand rubles

800 rub.- state duty for state registration of individual entrepreneurs

You can become an individual entrepreneur without leaving your couch.

Saving time on making a seal and opening an account.

You will have a superficial knowledge of the registration procedure.

The risk of leaving your passport data to someone unknown.

The need for additional costs.

When preparing on your own, you will need to bear the following costs:

* - stamp and invoice for individual entrepreneurs are not mandatory, therefore the final cost of registration is equal to the amount of the state duty, i.e. 800 rubles.

STEP 2. Name of the individual entrepreneur

According to the law, only a legal entity can have a beautiful and impersonal name in business activities. An individual entrepreneur is an individual, therefore this person must be named in official documents (on a seal, on checks, on forms, etc.) by his full name, for example, IP Ivanov I.I.

However, an individual entrepreneur can register trademark or a service mark, or use a commercial designation that does not need to be registered.

The simplest option is, of course, to use a commercial designation, which is used to individualize a property complex, for example, the Romashka cafe, the Beaver restaurant, the Lisichka dry cleaner, etc. In turn, a trademark serves to individualize goods, and a service mark serves to individualize services (the latter two marks must be registered separately).

STEP 3. Place of registration of individual entrepreneur

In sheet A of the application P21001, you can enter 57 OKVED codes, but if one sheet A is not enough to indicate all types of proposed activities, you are allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business in all of them, but one type of activity must be chosen as the main one.

If you prepare documents through our service, then at this step you will be offered a choice from a drop-down list with codes and a search bar. Please note that to include in the application, you must select only those codes that consist of 4 or more digits.

STEP 5. Fill out an application for registration of individual entrepreneurs according to form P21001

Please note: from April 29, 2018, the applicant must indicate his email address in the registration application. Documents confirming the fact of registration (USRIP or Unified State Register of Legal Entities, charter with a mark from the Federal Tax Service, tax registration certificate) are sent by the inspectorate not in paper form, as before, but electronically. Paper documents, in addition to electronic ones, will be available only upon request of the applicant.

To fill out the application using the appropriate software or service we recommend:


  1. This service will allow you to apply for registration as an individual entrepreneur and pay the state fee online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority.

  2. Using our service, you can prepare a complete set of documents for individual entrepreneur registration, print them and take them to the registration authority. To work with the service, you only need to register with your email account.

Below is an example of filling out form P21001 for the fictitious entrepreneur Ivanov I.I. from Volgograd.

Please note that persons who are not citizens of the Russian Federation fill out information on a document permitting a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.

Examples of filling out pages:

  • Form 21001. Page. 1. The basic data of the future entrepreneur is indicated.
  • Form 21001. Page. 2. The place of registration according to the passport and passport details are indicated.
  • Form 21001. Page. 3. The types of activities that the future entrepreneur will engage in are indicated.
  • Form 21001. Page. 4. Page with the applicant’s signature. It is most often signed at the registration authority when submitting documents or at a notary if the documents are submitted by another person.

When preparing an application on your own on a computer, be sure to pay attention to the font type and size. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in Courier New font with a height of 18 points. You can check the correctness of the font in the completed and printed application P21001 by placing another sheet of paper on top with capital letters of the Courier New font printed on it, 18 points high (as a standard), and compare their sizes in the light.

STEP 6. Pay the state fee for individual entrepreneur registration

You can pay the state fee for registering an individual entrepreneur as follows:

  1. electronic payment within the online service of the Federal Tax Service for registration of individual entrepreneurs;
  2. or fill out the receipt form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the Federal Tax Service website or directly from your registration authority;
  3. or use the Federal Tax Service service to generate a receipt for payment of the state fee for registering an individual entrepreneur;
  4. or use, which will prepare you a receipt for payment of the state fee for registering an individual entrepreneur along with other documents.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

What to do if you have been refused registration as an individual entrepreneur or LLC? From October 1, 2018, the applicant can again submit documents for registration of an individual entrepreneur or LLC. You must contact the Federal Tax Service within three months after the decision to refuse is made, and this can only be done once.

A sample receipt for payment of state duty is available in the section.

Since 2019, applicants who submit documents for individual entrepreneur registration through the Federal Tax Service website or the government services portal are exempt from paying state fees (Article 333.35 of the Tax Code of the Russian Federation). However, this is only possible with an enhanced qualified electronic signature.

STEP 7. Choose a tax system

The tax regime or taxation system is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. The wrong choice of taxation system at the start can significantly affect the reduction in profits received from the business.

The most popular taxation system among beginning entrepreneurs is the simplified tax system. If you use our , then in step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to the simplified tax system along with other documents. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

After registering as an individual entrepreneur, you can also go to UTII or PSN if your activities fall under these tax regimes. In addition, you can combine such modes as simplified taxation system and UTII, simplified taxation system and PSN, simplified taxation system and unified agricultural tax.

To calculate the tax burden for different regimes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on choosing a tax regime from 1C specialists:

For more detailed information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read the relevant articles: And .

STEP 8. Find the IP registration authority

State registration of an individual entrepreneur is carried out at the registration authority at the place of his (the individual entrepreneur’s) residence, that is, at the place of registration indicated in the passport. If the passport does not contain a place of registration, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. In large cities there are special registration offices of the Federal Tax Service; in Moscow, for example, this is.

To determine your registration authority at the place of your registration or stay, we recommend that you use the Federal Tax Service service “Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address.”

STEP 9. Let’s take a break and count the documents received

Since registration of an individual entrepreneur is the simplest of all registrations, you will not have very many documents:

  1. application for registration in form P21001 - 1 copy;
  2. receipt of payment of state duty - 1 copy;
  3. a copy of the main identification document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
  4. notification of transition to the simplified tax system - 3 copies.

In addition, when preparing the application P21001, you need to check the corresponding box on sheet B. Enter the value “2” (issued to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issued to the applicant”).

STEP 12. Check the documents and submit them for registration

Collect all the documents, not forgetting to pay the state fee for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data specified in them. Additionally, we recommend that you familiarize yourself with (partially these reasons overlap with refusals to register individual entrepreneurs).

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics cannot be ruled out (when local tax authorities may impose requirements that are not explicitly stated in the laws). Available for our users free document verification service for business registration 1C specialists:

When submitting documents to the registration authority, do not forget:

  1. sign the application for registration in form P21001 in the presence of an employee of the registration authority (if he and you forget about this, there will be a refusal);
  2. Get a receipt from a Federal Tax Service employee with a list of documents you submitted.

The application form has been approved by the Federal tax service, and the document must be filled out according to special rules. If you need a sample of filling out form P21001 in 2019, you will find it in our article.

General requirements for filling out registration forms

If the Requirements are not met, the application for registration of an entrepreneur may not be accepted, so you need to pay attention to the following points:

  • can be filled out either by hand or on a computer, but both filling methods cannot be combined;
  • Only black capital letters are used;
  • if a completed application for registration of an individual entrepreneur is drawn up on a computer, then only Courier New font with a height of 18 points is allowed;
  • each page of the application for registration of a person as an individual entrepreneur is printed on a separate sheet;
  • the document should not contain blots, errors, or corrections;
  • The completed pages of the form are submitted to the tax office, and they are not stapled, but only secured with a paper clip.

These requirements are explained by the fact that registration forms are designed for automatic text recognition, and any shortcomings may prevent this from happening. Be careful when filling out the form for registering a person as an entrepreneur, because there is a high risk of refusal due to a carelessly executed document.

Special requirements for filling out form P21001

But besides these general requirements By order of the Federal Tax Service, special rules for processing application P21001 were also approved. To avoid confusion and avoid mistakes, let’s look at a sample of filling out an application for individual entrepreneur registration page by page.

First page

Form P21001 page 1

Here you need to provide information about the individual who is registering as an individual entrepreneur: full name, individual tax number (TIN), gender, date and place of birth, citizenship.

In paragraph 1.1, all applicants indicate their full name in Russian: Russians, foreign citizens and stateless persons. Additionally, foreigners and stateless persons fill out paragraph 1.2, i.e. your name in Latin.

Most Russian citizens have a TIN, so if you have one, you need to enter your tax number in the next line. If you do not remember the TIN or do not know whether you received it, you can clarify this information through the Federal Tax Service service. But even if you don’t have a TIN, no problem, you will be assigned one during the process of registering an individual entrepreneur. For now, just leave the field blank.

Next, select your gender and proceed to entering information about the date and place of birth. This information must be entered exactly as indicated in your passport. All that remains is to choose citizenship (in clause 5.1, foreigners also indicate the country code according to the All-Russian Classifier of Countries of the World OK-025-2001), and with this, filling out the first page is completed.

Second page

Form P21001 page 2

The second page of the application for registration of individual entrepreneurs in form P21001 is intended for entering information about the place of residence and passport data. When indicating the residential address of an individual, the following points must be taken into account:

  1. Abbreviations of elements of the address of addressable objects must comply with Appendix No. 2 “Names of addressable objects” to the order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@).
  2. If the entrepreneur lives in Moscow or St. Petersburg, then paragraphs 6.3-6.5 are not completed.
  3. The residence address for Russians is entered on the basis of registration in the passport, and in its absence - on the basis of a temporary registration certificate.
  4. Information about the address of residence (stay) in the Russian Federation for foreigners and stateless persons is indicated in accordance with the residence permit or temporary residence permit.

In clause 7.1 you must enter the code of your identification document. The full codes of these documents can be found in Appendix No. 3 to the order, and here we present the most popular codes:

  • “21” - Passport of a Russian citizen;
  • “12” - Residence permit in the Russian Federation;
  • “15” - Temporary residence permit in the Russian Federation.

The rest of the document data must fully correspond to the original.

Third page

Form P21001 page 3

This page is filled out only by foreign citizens and stateless persons. The Russians skip it and move on to the next page. That is, the completed form P21001 will have 5 pages when registering an individual entrepreneur by foreigners and stateless persons and 4 pages if the entrepreneur is a Russian citizen.

Paragraph 8 indicates the data of the document that confirms the right of an individual who does not have Russian citizenship to reside in the territory of Russia:

  • registration number of residence permit or permanent residence;
  • date of issue;
  • name of the FMS department;
  • validity period of the document.

Fourth page

Form P21001 sheet A

This page has its own name - sheet “A”. Codes of types of entrepreneurial activities are entered into it, and there must be at least four characters in the code, although the Classifier has two- and three-digit codes.

The number of codes for entering into the P21001 form is not limited, but only 57 codes can fit on one sheet “A”. If one sheet is not enough for you, then you can additionally fill out a new sheet, but the main sheet is entered once on the first sheet.

Fifth page

This page is called sheet “B”, and in it the applicant confirms the accuracy of the information and its compliance with the original documents.

Please note that in section 1, the full name of the entrepreneur must be filled out in person, even if the entire application is completed on a computer. Contact information includes a telephone number, and an email address is indicated only if an application for registration of an individual entrepreneur is submitted. electronic form.

The applicant’s signature is not affixed in advance; signing can only be done in the presence of a tax inspector or notary.

You can prepare documents for individual entrepreneur registration


In order to register as an individual entrepreneur, you need to send a package of documents to the tax office, which includes:

    Application on form P21001 – 1 copy.

    Receipt for payment of state duty - 1 copy.

    Copy of identification document (passport) – 1 copy.

If you plan to work under a simplified taxation system, you can immediately submit a notification to application of the simplified tax system in duplicate.

Within 3 working days after receiving the documents, the tax office will register you as an individual entrepreneur or refuse if there are reasons or the documents are filled out with errors. After registration, the inspectorate will issue the newly created individual entrepreneur with a notice of registration of an individual with the tax authority and an extract from the Unified State Register of Individual Entrepreneurs. A certificate of registration of individual entrepreneurs on a tax form has not been issued since 2017.

Methods for sending documents

There are several options:

    Personal visit to the tax office. You take the documents to the tax office at your place of registration and pick up the completed documents there. In this case, your costs will be limited to the state duty of 800 rubles.

    Mail. You send the documents to the tax office by registered mail with a list of attachments. The registration package of documents will also be sent to you by mail. Before sending the documents, you will need to have each of them certified by a notary, and this is an additional expense in addition to the state fee.

    Sending through a representative. It is not you who submit the documents, but a representative who acts on your behalf under a power of attorney. In this case, application P21001 and a copy of the passport must be certified by a notary. You can collect documents from the tax office yourself or through a representative.

    Registration of individual entrepreneurs online. This option is a salvation for those who actually live and plan to conduct business far from their place of permanent registration, which means they cannot appear in person at the tax office.

Registration of individual entrepreneurs online through the Federal Tax Service website

You submit all documents via the Federal Tax Service website electronically, and receive documents from the tax office in the same way. In this case, there is no need to go to the Federal Tax Service in person. But this option is only available to those who have electronic signature, because documents must be certified with digital signature when sent. If there is no electronic signature, you must first apply for its registration to a specialized organization and pay for it according to the organization’s tariffs (approximately 1,000 rubles).

In order not to issue his own digital signature, a future individual entrepreneur can contact a notary to certify documents with his digital signature for a fee - notaries have this right. In this case, registration documents will also be sent to the notary in electronic form.

Please note that there are two options on the Federal Tax Service website:

    “Submission of electronic documents for state registration of legal entities and individual entrepreneurs.” If you have an electronic signature and want open an individual entrepreneur online without a personal visit to the tax office, you need to choose this option. You will need to upload scans of your passport, payment receipts, application P21001, and send them, certified by digital signature.

    “Filing an application for state registration of individual entrepreneurs and legal entities.” This option is not IP registration online. So you can only fill out and submit form P21001, that is, declare your intention to register as an individual entrepreneur. But this will not free you from the need to personally appear at the tax office with identification documents. Moreover, before sending such an application through the Federal Tax Service, you will need to pay the state fee at the bank or directly on the Federal Tax Service website. Without this, it will not be possible to submit an application through the Federal Tax Service website.
    After submitting your application, you will receive a notification from the registration authority with an invitation to contact the tax authority within 3 days. If you do not appear at the Federal Tax Service within the specified three days, your application will be canceled and you will have to submit a new one.

Filling out an application on form P21001

All requirements for filling out are contained in Appendix No. 20 to Order of the Federal Tax Service of Russia No. ММВ-7-6/25@ dated January 25, 2012. You need to adhere to them in order to avoid mistakes and not be denied registration.

Use the free document preparation service “My Business” to complete the application in accordance with the requirements.

The form consists of 3 sheets with appendices A and B.

Russian citizens fill out the first two pages and both applications. The third sheet is intended only for foreign citizens and stateless persons, the rest skip it. It contains information about a document confirming the right of foreign citizens and stateless persons to reside in the territory of the Russian Federation.

The personal data of the future entrepreneur on pages 1 and 2 must be entered strictly in accordance with the passport data.

In Appendix A you need to indicate the main code of the type of activity and several additional ones that the individual entrepreneur plans to engage in. When choosing codes, you must be guided by the All-Russian Classifier of Species economic activity OK 029-2014 (NACE Rev. 2).

If there are many codes and one sheet A is missing, take another one, but do not indicate the code of the main activity again on it. And don’t try to specify as many additional codes as possible “in reserve.” Indicate those that you really plan to do, and you can add new ones at any time.

Keep in mind that the type of activity you indicate as your main one will determine the rate for insurance against industrial accidents if you hire workers.

Appendix B contains the applicant's contact information and confirmation of the accuracy of the information provided.

Preparation of registration documents for individual entrepreneurs in the “My Business” service

Using the free document preparation wizard, you will quickly and without errors prepare documents for individual entrepreneur registration. To do this, you just need to register in the service.

How does this work?

    You enter your data into the form on the website. The system contains data control elements and provides hints.

    The service automatically fills out documents and generates them in machine-readable form with a two-dimensional barcode. Documents are checked according to the official directories of the Federal Tax Service.

    You print out the application, a receipt for payment of the state duty and a notification for the application of the simplified tax system (if necessary), and send them to the tax office in a convenient way.

When the tax office issues you the final documents, return to us to manage your individual entrepreneur’s accounting without hassle. Our service will help you calculate taxes and contributions, generate payment documents, fill out reports and send them to regulatory authorities electronically.

You may also
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Outsourcing

Full accounting, tax and personnel records. Including financial risks.
From 3,500 rub. per month

Hello! In this article we will look in detail at how to open an individual entrepreneur correctly, going through the entire procedure of filling out documents step by step, spending a minimum of time, money and nerves. We will analyze 3 options for preparing documents for individual entrepreneur registration, so that you choose the most convenient one for yourself. This is the most detailed instructions on the Internet!

Who can become an individual entrepreneur

A citizen of the country over 18 years of age can become an individual entrepreneur on the territory of the Russian Federation, if he is not a member of a municipal or public service. In addition, you will be denied registration if you were declared bankrupt less than a year ago.

How much does it cost to open a sole proprietorship?

To officially obtain the status of an individual entrepreneur, you need 800 rubles to pay the state fee, but you can do it without it, read one of the methods below.

But this amount can be increased to 7,000 rubles:

  1. If you do not submit all documents in person, you will need the services of a notary. They will cost from 400 to 1500 rubles.
  2. If you plan to deal with non-cash payments and bills, then you will need a bank. Its opening will cost from 0 to 3000 rubles.
  3. An individual entrepreneur has the right to work without a seal, but in practice there are many cases when it turns out to be far from superfluous (for example, for banking transactions). Its production costs from 500 to 1500 rubles.
  4. And the entire registration process can be placed under the control of specialized companies. The cost of their services depends on the region and usually ranges from 1000-5000 rubles. But we do not recommend doing this, because... Our article describes everything in detail and you can handle the procedure yourself.

So, to register as an individual entrepreneur you will need:

  1. Passport and photocopies of all its pages.
  2. TIN (if you don’t have one, you need it in parallel with registering an individual entrepreneur).
  3. Application for registration of individual entrepreneurs (Form P21001), one copy.
  4. Receipt for payment of 800 rubles of state duty.
  5. If necessary, an application for transition to the simplified tax system (Form No. 26.2-1), two copies.

In the article we will dwell in more detail on the registration application. This is where the main trouble is associated, and where unpleasant mistakes are most often made.

You can download all documents and sample forms towards the end of the article.

Step-by-step instructions for opening - 3 ways

Below we will compare all 3 methods that will be discussed. They are all free, so feel free to use them.

Fill out documents through a free service "My business" Free, without going to the tax office and without paying state fees with the help of a specialist "Dots" On one's own
15-20 minutes. Quickly fill out documents. 15-20 minutes. You only waste time talking to the manager on the phone after submitting your application. From 2 hours. It’s long and tedious to fill everything out without automatic mode.
Clear understanding of the process No need to delve into the process It's easy to get confused and make mistakes
For free For free For free
Account opening is not included Free current account and many bonuses If you need a current account, you will have to find a bank yourself
The service does the work All work will be done by specialists You do everything by hand

Method 1: Free registration of individual entrepreneurs without going to the tax office and paying state fees

  • All documents will be prepared for you free of charge.
  • There is no need to pay a state fee of 800 rubles. (from January 1, 2019, there is no need to pay a fee for online filing).
  • A current account will be opened at Tochka Bank (also known as Otkritie Bank).
  • You get 1 year of free online accounting in Elba and other nice bonuses.

Find out more on the Tochka website.

Your actions when registering:

  1. Go to the bank's website;
  2. Leave your phone number;
  3. Wait for a call, all documents will be filled out according to your words;
  4. You meet with the manager, sign documents;
  5. Are you waiting for a letter from the tax office about the results of registration;

After successful registration of an individual entrepreneur, a bank account will be opened free of charge with free services. It's fast and convenient! Moreover, the point is the best bank for entrepreneurs in 2018-2019

Method 2: Registering an individual entrepreneur via an online service

The service generates all the documents for you and you don’t have to fill out each one separately. This is a big plus!

First you need go to the “My Business” website and register.

This will take two minutes. Enter your name, email, phone number, come up with a password, and you can start registering as an individual entrepreneur. Filling out documents for registering an individual entrepreneur in “My Business” is free.

The service will clearly guide you and give you tips during registration. The entire procedure will take approximately 15 minutes.

Step 1: Enter personal information

Take out your passport and Taxpayer Identification Number. When filling out, please note that the place of birth (like all other items) is filled out strictly as indicated in the passport.

Step 2: Enter address details

First you will need to enter your address, autocomplete will prompt you with the correct spelling of street names and will automatically give you the postal code and code of your tax department.

Step 3: Select type of activity

The service greatly simplifies the selection of OKVED codes. It is enough to put one tick on the appropriate type of activity, and related codes will be automatically selected from all possible groups. If you selected OKVED manually, you would be faced with a long and monotonous reading of the entire list. We mark everything that is even remotely suitable, then you will definitely be asked to choose one main type.

Step 4: Select simplified taxation system (optional)

As a result, you will receive a completed application for switching to the “simplified” system, which you will only have to print, sign and submit to the tax office (you can do this right away, along with other documents). If you decide to refrain from switching to the simplified tax system, then you can simply not print this application.

Step 5: Open a bank account (optional)

The service will offer you a list of partner banks with a description of their advantageous offers. You can also select the “Other bank” item; you will have to contact the bank yourself. We have already prepared for you banks for opening a current account for individual entrepreneurs.

Step 6: Download and print documents, take them to the tax office

You will be able to download the already completed:

  • application for registration of individual entrepreneurs;
  • application for transition to the simplified tax system;
  • receipt for payment of duty;

The service will also give you a cheat sheet ( step by step instructions) with the address of your tax office, where you need to submit documents. It will contain information on what to do with documents, how to submit them and what to do after registering an individual entrepreneur, etc.

After which you follow the instructions and thus do not make mistakes. As you can see, the service is good and convenient! Register and fill out documents.

Method 3: Self-registration of individual entrepreneurs - step-by-step instructions

If you decide to go through the entire procedure yourself, routinely, then the procedure will be as follows:

Choosing OKVED

These are the activity codes that you indicate when registering it.

You need to decide on your codes before filling out the registration application, as they will be useful there. The list of them is huge, and the law does not limit entrepreneurs in their choice.

You enter the main code first, which most accurately describes your future activities, and then select all that are more or less suitable.

  • Download OKVED2

Even if you will not be involved in a certain industry at the beginning, but perhaps include it in your work later, its code is worth indicating. “They won’t ask you” for having too large a list, but adding OKVED codes after registration can be troublesome.

The main OKVED code will depend on:

  1. FSS insurance tariff;
  2. in some cases, the tariff tax rate;
  3. benefits provided for certain types of activities;
  4. the need for additional certificates and accreditations (for example, for entrepreneurs registering for the first time with codes 80,85, 92, 93, a certificate of no criminal record will be required).

Choosing a tax regime for individual entrepreneurs

Before you finally decide on the tax regime, all options need to be calculated, and only then make a choice. UTII and Patent will depend on the type of your activity, and OSNO and simplified tax system on profit.

Before registering as an individual entrepreneur, it would be a good idea to read detailed articles on our website about each of the special modes:

  • Single tax on imputed income

BASIC
(general)

USN (simplified) UTII (imputation) Patent
The base tax you are on if you have not made any other claims. Suitable for everyone, but far from the most profitable for small companies. The most common tax for small businesses. Possible in companies with up to 100 employees. Typically used in services and trade.

Limited list of activities and cities to which the system is applicable.

Paid from income from your activities. 6% is paid on all income - more profitable for small expenses;

or 15% of profit (income minus expenses) - more profitable for large expenses if they are confirmed and taken into account.

for an amount up to 50% of the amount paid to the Pension Fund. If there are no employees, the reduction is possible up to 100% An entrepreneur buys a patent to conduct each specific type of activity
Quarterly reporting If you have no income, you don't have to pay Tax will have to be paid even if there is no income.
Once a year it is submitted to the tax book of income and expenses

Keeping records is simple; the rate depends on the type of activity, number of employees, area and other parameters. Expenses are not taken into account.

No more than 100 employees. No more than 15 employees

If desired, the modes can be combined. Only the simplified tax system and the OSNO are not compatible; you will have to choose one of them.

It is best to start registering an individual entrepreneur immediately with a simplified procedure. Later you can switch to UTII or Patent without any problems.

Let's move on to the practical part

Step 1. Fill out an application for registration of individual entrepreneurs (Form 21001).

  • You can do this manually on a printed form or electronically, but please note that if you choose electronic filling, on Sheet B, the full name and signature will in any case have to be written by hand (with a black pen, in block capital letters). It is better to leave this space empty before arriving at the Federal Tax Service and fill it out in front of the tax officer. In many regions this is a requirement.
  • Any other corrections or additions by hand on the printed application are not permitted.
  • If you are not the one personally submitting the application to the tax office, then the signature must be certified by a notary (this service will cost approximately 500 rubles).
  • There is no need to stitch or staple the sheets. Documents must always be printed on one side.
  • If sheet 003 is not filled out, then you do not need to provide it.

Step 2. Pay the state fee.

Step 3. Make photocopies of your passport (with registration) and TIN.

Step 4. Fill out an application for the simplified tax system (in two copies) if you have chosen this type of taxation. You can submit it immediately or within a month after registration.

Step 5. Take the documents to the registration authority.

Step 6. Return after three business days for results.

As you can see, you will have to fill out everything on the computer yourself, which is not very convenient. Therefore, it is better to use the first 2 methods!

Samples of completed documents

Below you can view and even download sample documents for individual entrepreneur registration.

Sample application for registration of individual entrepreneur

It looks like this:

  • Download a completed application form for opening an individual entrepreneur (P21001)
  • Download a blank application form to fill out yourself

Sample receipt for payment of state duty

Looks like this:

  • Download a sample receipt (Excel format)
  • Sample receipt for payment of state duty (PDF format)

Sample application for transition to simplified tax system

It looks like this:

  • Sample application for simplified tax system (PDF format)
  • Download a sample application for the simplified tax system (Excel format)

How and where to pay the fee for registering an individual entrepreneur

For 2019 state duty for registration of an individual entrepreneur is equal to 800 rubles. It can be paid at Sberbank. What it looks like and a sample of it is above.

Important! From January 1, 2019, when submitting documents online, you do not need to pay a state fee!

You can find out your tax office details at the branch itself or on the website nalog.ru. The KBK code depends on whether you will submit an application to the Federal Tax Service or to the MFC. 18210807010011000110 and 18210807010018000110, respectively.

Some branches of the Federal Tax Service have installed payment terminals, which simplifies the payment of state duties, since this can be done directly at the tax office.

We bring completed documents to the tax office

So, the documents have been collected, it’s time to take them to the tax office. Let's check the list:

  1. Application for state registration of individual entrepreneurs.
  2. Photocopies of all pages of the passport.
  3. Photocopy of TIN.
  4. Paid receipt of state duty.
  5. If you switch to the simplified tax system - a corresponding statement.
  6. If you are not a citizen of the Russian Federation, a photocopy of your residence permit or temporary residence permit.
  7. If the actual postal address differs from the registration - Form No. 1A.

You can take the documents directly to the tax office, which you indicated when filling out the documents.

As confirmation of receipt of the documents, the Federal Tax Service will issue you a receipt. Please note that even if registration is refused, neither the documents submitted for registration nor the state fee paid will be returned.

If you cannot take the document in person

If a third party, and not you yourself, will submit and receive documents from the tax office, then you must:

  1. Fill out and have the power of attorney certified by a notary.
  2. Also certify a copy of your passport and your signature on the application.
    If you send documents by mail, this should only be done in a valuable letter with an inventory.

Receiving documents from the tax office

Review of documents by the Federal Tax Service will take 3 working days (previously it was 5), after which you will be successfully registered as an entrepreneur or receive a refusal.

At the tax office where the documents were submitted, you will be given:

  1. OGRNIP (Certificate of state registration of an individual as an individual entrepreneur).
  2. Unified State Register of Individual Entrepreneurs (Extract from state register individual entrepreneurs).
  3. Form 2-3-Accounting (Notice of registration with the tax authority).
  4. Depending on the branch, a notice of registration with the Pension Fund of the Russian Federation, a certificate of registration of the policyholder with the Compulsory Medical Insurance Fund, and a notice of assignment of statistics codes from Rosstat may also be issued. If all or part of these documents were not given to you by the tax office, then you will have to obtain them yourself.

If you put the appropriate mark on sheet B, then the documents from the tax office can be sent to you by mail. They will be sent to your registration address. To receive letters to your actual address, you need to submit an application in Form No. 1A.

What to do after registration

The documents have been received, the registration of the individual entrepreneur with the tax office has been successful.

  1. Check your details at Nalog.ru.
  2. Register with statistics, PF and for some types of activities with Rospotrebnadzor (depending on your OKVED, the list of codes for which registration is required can be downloaded Here). The tax office does not always register an entrepreneur. Although it is generally accepted that you will be automatically registered with the Pension Fund and statistics, in reality this often does not happen, and you will have to do everything yourself. If you have hired employees, you will have to register with the pension. Read more about processes.
  3. If necessary, order a print. Individual entrepreneur in Russian Federation can work without a seal, but in many situations it is indispensable (for example, during regular banking operations), in addition, the presence of a seal will help in the future to save on certification of signatures by a notary. You can order it from any of the many companies producing seals and stamps, providing:
  • photocopy of TIN;
  • on one sheet of paper a copy of the passport and registration;
  • photocopies of OGRN and USRIP.
  1. If you plan to receive non-cash payments, you should open a bank account. You will need the same documents as for making the seal.
  2. If necessary, purchase and register with the tax authorities.

Why can they refuse to open an individual entrepreneur?

Registration of an individual entrepreneur may be denied if:

  1. Not all documents are presented or in the wrong place.
  2. Errors or false information were found in the documents.
  3. The individual entrepreneur has already been registered or was declared bankrupt less than a year ago.
  4. Registration is prevented by a court verdict, and there is a ban on entrepreneurial activity.

If you receive a refusal, you can appeal it to the Federal Tax Service. Only after this can you go to court, but such a procedure will be quite expensive. It is much cheaper and faster to submit documents again and pay the state fee.

What does individual entrepreneur status give?

  1. This gives greater freedom both in the provision of services and in cooperation with other companies. A company providing services is more likely to enter into an agreement with an individual entrepreneur than with an ordinary individual, because the relationship with the latter can always be designated as labor, with additional taxes being charged to the employer.
  2. You pay your own taxes and contributions to funds, which means you manage your income yourself.
  3. You are responsible before the law with your property. Therefore, individual entrepreneurs should always be careful and not get into debt.

Pros and cons of an individual entrepreneur relative to a legal entity (LLC)

Answers to frequently asked questions

Is an individual entrepreneur allowed to change the name?

An individual entrepreneur has the right to come up with any name that does not infringe on the rights of another registered company, but only the individual entrepreneur’s full name must be used in documents.

Is it possible to register an individual entrepreneur not according to registration, but at the address of residence?

This option is only possible if you do not have a permanent residence permit, but a temporary one is given for a period of more than six months. After registration, practice entrepreneurial activity you can anywhere in the Russian Federation.

Does an individual entrepreneur count his pension experience?

Yes. It starts from the day of registration and does not depend on the income of the entrepreneur.

Can an individual entrepreneur make entries in his work record?

Theoretically possible, but pointless. An individual entrepreneur has the right to hire himself, enter into an agreement with himself, and include this in work book, but also pay pension and insurance contributions for yourself as an employee, which in practice is too expensive.

Can an individual entrepreneur get a job as an employee for another company?

Yes, it can. This will not affect your taxes as an entrepreneur, and the employer is not at all required to know that you have your own business.

Is it permissible for an individual entrepreneur to register with a temporary registration?

It can only when the passport does not indicate a permanent residence address. Even if you are registered in another city, you can send documents by letter. In the future, you will be able to conduct your activities in any city, regardless of registration and place of registration of the individual entrepreneur.

Does an individual entrepreneur need a special TIN, different from the TIN of the employee?

No, an individual entrepreneur acts according to his TIN, regardless of when and where it was assigned. Each citizen has one TIN for life.

Do I need to rent a room?

Only if you need it for work. An individual entrepreneur can carry out his activities from home.

Conclusion

Congratulations, you are an entrepreneur! If the instructions helped you, share them on social media. networks and read other articles on our site. We talk in detail about all aspects of business and always try to help our readers.

Good luck to you and your business!

 


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