From January 1, it will be possible to register an individual entrepreneur free of charge, without a state fee, provided that the package of documents required for this is submitted to the registration authority in electronic form. Corresponding changes have been made to . when submitting documents for state registration through the MFC or a notary.
In 2018, the procedure for registering an individual entrepreneur has changed in accordance with the amendments that it contains. Since April, the tax authorities and the MFC have switched to electronic interaction when registering legal entities and individual entrepreneurs, without duplicating documents on paper. This speeded up the registration process: by applying to the MFC with an application for state registration, the applicant receives an answer in the same time as when applying to the tax authority - three business days for initial registration. When applying to the tax authorities, the response on state registration can be received by e-mail, which eliminates the need to re-visit the inspection.
Since October 2018, when re-submitting documents for state registration due to an incomplete set of documents or errors in execution, you do not need to pay a state duty. There have been changes in informing about the upcoming registration: on the website of the Federal Tax Service, you can subscribe to receive information on email. Since October 1, new grounds for refusing registration have appeared: non-compliance with the requirements established during the execution of documents, and submission of documents with inaccurate information ().
Application method and list of documents for IP registration in 2019
To register as an individual entrepreneur, you need to fill out and submit to the tax office and attach a copy of your passport and a receipt for payment of state duty for 800 rubles. (if registration documents are not submitted in electronic form). You can generate a receipt on the website of the Federal Tax Service using the service "Payment of state duty". In some regions, you additionally require to attach a copy of the TIN certificate.
Yevgeny Leonov, a lawyer at Prioritet, draws attention to the fact that you can choose the most convenient way:
- Personal submission of documents. Nothing needs to be notarized. The applicant personally submits a package of documents to the registering tax authority (in a specially authorized for the registration of entrepreneurs). If everything is in order with the documents, then in three working days the documents will be sent to your address and by mail.
- Submission through a representative under a notarized power of attorney. A package of documents for registration of an individual entrepreneur submits and receives an authorized representative of the entrepreneur. In this case, you must contact a notary to certify a copy of all pages of the entrepreneur's passport and make a notarized power of attorney for the representative who will submit and receive documents.
- Submission of documents through the multifunctional center provision of public services (MFC). A package of documents can be submitted through the offices of the MFC, which are usually located closer than the tax registration office. Documents are provided by the tax authority at the place of permanent registration. You can pick them up in person or through representatives, it is also possible to send them by mail. In 2018, the registration procedure took five working days.
- Submission of an application through the portal of public services. On the website of public services, you can fill out an electronic application, sign it and send the application for consideration. Information from the tax authority on the signing and receipt of documents on registration of IP will come to your personal account.
- Electronic filing of documents. If you have, then documents can be submitted to the tax authority electronically. Also, documents for registration of individual entrepreneurs via electronic communication channels, after certification of the application and passport, can be sent by a notary. In this case, the state duty from 2019 does not need to be paid.
- By mail with declared value and attachment description. At this method submission of documents, an application for registration of an individual entrepreneur and a copy of the passport are also subject to mandatory certification by a notary.
After the state registration of the individual entrepreneur, the registering tax office will issue to the entrepreneur a USRIP record sheet and a notification of tax registration. Additionally, a certificate of tax registration may be issued, provided that the individual entrepreneur did not receive it before registration.
From January 1, 2017, a certificate of state registration of an individual entrepreneur (OGRNIP) is no longer issued, and a tax registration certificate (TIN) is issued not on a secure tax form, but on a regular A4 sheet.
Commentary by Kristina Tokareva, Head of Business Registration at Urvista Law Firm:
To submit documents through the public services portal, you must register on their website, registration can take up to 14 days. You will also need to obtain an electronic signature. In this case, you can submit documents even from a mobile phone.
There are some peculiarities in registering an individual entrepreneur through the MFC: documents can be submitted there only from the age of 21, but you still need to receive them at the tax office. The downside is that MFC employees may not be aware of the requirements for registration documents and will not be able to answer applicants' questions. The advantage of registration is that there are many MFCs and there are fewer queues than at the tax office.
They can refuse to register an individual entrepreneur if you submitted documents to the wrong tax office, submitted an incorrectly completed registration form, or apply for prohibited activities. There are, of course, unique refusals: if the individual entrepreneur has forgotten that he is already an individual entrepreneur and submits documents again, or if the court declared the applicant bankrupt.
Ilya Sergeev, lawyer at Modul. Accounting»
When choosing OKVED codes, you should pay attention not only to your current activities, but also to what you will be doing in the future. For convenience, it is best to indicate as many codes as possible, so that later, when changing the type of activity, you do not have to supplement them, otherwise you will have to submit documents to the tax office again. Check if the activity you have chosen is not subject to licensing.
The OKVED code in the application for registration must contain at least four characters. All entrepreneurs have the right to engage in any activity not prohibited by law, even if OKVED codes, corresponding to this activity, are not included in the USRIP. For failure to report on the implementation of activities, the codes for which are not included in the USRIP, a fine of 5,000 rubles is provided. Most often, errors relate to just incorrectly selected OKVEDs.
Kristina Tokareva, Head of Business Registration Department at Urvista Law Firm
The entrepreneur needs to choose the main OKVED code, from which it is planned to extract maximum profit. There can be as many additional OKVED as you like, but it is better to limit yourself to the list of activities that you will really be engaged in. The type of activity must contain at least four digits, otherwise the tax office will refuse to register.
Remember that the tax office penalizes for filling out the form incorrectly, even for an extra space. There are certain requirements for filling out, but not everyone reads them or often misinterprets them.
Daria Sergeeva, expert of online accounting "Kontur.Elba"
When filling out an application for registration of an individual entrepreneur, you will be faced with a choice of OKVED codes for your business. They are needed so that the state knows what you are doing. At this stage, new entrepreneurs often have questions. The OKVED reference book contains non-obvious wording that is difficult to correlate with your business.
It was easier to choose OKVED codes, for free. We have made a convenient selection of codes for common activities. You find your business with a familiar name, and we offer suitable OKVEDs.
Your taxation system, the amount of taxes and the amount of reporting do not depend on the selected OKVED codes. Pay special attention to the main OKVED code if you plan to hire workers. Insurance premiums are deducted from their salary. Contributions "for injuries" depend on the main OKVED code. The more “risky” it is, the higher the contribution rate will be.
What to do after registering an IP
Maria Makeeva, owner of the Fermarevo mini-farm (Novgorod region), explains the algorithm of actions after registering an individual entrepreneur. You need:
Choose a taxation system. Default for individual entrepreneur installed general system taxation with the need to submit financial statements and declarations for several types of taxes. If you want to simplify your task and start small, you will have to immediately warn the tax office about your desire to choose a simplified taxation system or one of the special regimes (USN, UTII, patent) - this is given 30 days from the date of registration of the IP. or another tax regime can be submitted immediately in a package with an application for registration or later, upon receipt of documents.
Order a print. You can simply sign documents, indicating separately its absence with the mark “without seal”. But if an entrepreneur orders a seal, then all documentation will have to be drawn up using it; without it, any application or contract will be invalid. If you decide to acquire it, then it is better to get the seal immediately, so that later you do not have to redo the existing papers.
Open a current account. A current account is not needed if you plan to receive cash payments from customers and the total amount of transactions does not exceed 100,000 rubles. If you need to accept payments in an online store and through POS-terminals from buyers' cards or transfers from other individual entrepreneurs and legal entities, then you cannot do without a bank account.
You do not need to notify the tax office about opening a current account, credit institutions themselves will provide all the information about customer accounts. There are no penalties for late notification of invoices.
For self-employed individual entrepreneurs with small monthly turnovers, there are advantageous offers to open an account for free with a minimum maintenance fee.
Register cash register. A cash register is most often needed by those whose business is related to trade. But entrepreneurs need to pay attention to, which from July 1, 2019 obliges to use online cash desks when making settlements with the population of individual entrepreneurs on UTII providing services to the population, as well as individual entrepreneurs on UTII without employees, employed in retail and catering; IP on OSN and STS, which provide services to the population and issue BSO; IP on PSN with the types of activities specified in.
Set up bookkeeping. In order not to run into a fine, you must immediately provide for the preservation of all primary documentation, maintaining BSO, compliance cash discipline, documentary support of any transactions.
Other activities need to be coordinated as well. So, an individual entrepreneur must receive a “go-ahead” from the SES, the Ministry of Emergencies, environmental services and other inspectors in order to open food production, a cafe or wholesale children's toys. It is necessary to deal with the issuance of permits and obtaining approvals even before the start of work in order to avoid penalties.
Become registered with the Pension Fund and the Social Insurance Fund as an employer. The tax office transfers information about all registered individual entrepreneurs to extra-budgetary funds independently. A self-employed entrepreneur does not need to personally go there to register. All he has to do is pay his insurance premiums on time.
Set up bookkeeping. In order not to run into a fine, you must immediately provide for the preservation of all primary documentation, the maintenance of strict reporting forms, compliance with cash discipline, and documentary support for any transactions.
Mistakes and difficulties
Alexey Golovchenko, Managing Partner of ENSO law firm
Registering an IP is a fairly simple process. But, despite the simplicity of the process, the IFTS may refuse you the state registration procedure due to an incorrectly completed application. It is necessary to clearly follow the instructions for filling out the documents, carefully study the sample filling, in case of questions, seek advice from the tax service.
The most common mistakes when filling out an application include grammatical errors, inaccuracies, typos, violation of text formatting rules, not filling in the required fields and not indicating the TIN, if any.
Airat Akhmetov, head of the legal department of the Business Services Center
If you, as an individual entrepreneur, intend to carry out certain types of entrepreneurial activities in the field of education, upbringing, development of minors, organization of their recreation and rehabilitation, medical support, social protection and social services in the field of youth sports, culture and art with the participation of minors, refusal to register may be associated with a conviction or criminal prosecution for certain categories of crimes.
In other cases, the refusal to register an individual entrepreneur can be appealed. It is necessary to familiarize yourself with the grounds for refusal in the document that will be issued by the tax authority, correct the mistakes made and submit the package of documents again.
It is also worth remembering the need to use codes according to (NACE Rev. 2).
The main task when opening an IP is proper preparation the necessary package of documents for registration, which consists of 3 simple papers. You can easily draw up a list of documents according to the required rules using a specialized online service directly on our website. More on this later.
List of documents
To open an IP by Russian citizens, the list of required documents is as follows:
- Application for registration of IP (form P21001) - 1 copy.
- Receipt of payment of the state duty (800 rubles) - 1 copy.
- Notification of the transition to the simplified tax system (if you plan to switch) - 2 copies. (in Moscow 3 copies).
- Copies of all pages of the passport (including blank ones).
- A copy of the TIN (unlikely, but in practice it is possible that they will be asked).
- Power of attorney to submit documents (if you submit through a representative) - 1 copy.
Briefly about filling out each document
In comparison with other documents from the list above, the most difficult to prepare will be the application in the P21001 form. This is due to the fact that when making statements special address abbreviations apply, as well as some other nuances that are described in official instructions FTS.
Receipt state duties can be easily generated on the official website of the tax service using a special service. Payment is made in two ways: by bank transfer via the Internet or simply at the nearest branch of Sberbank.
Concerning notifications on the transition to the simplified tax system (simplified tax regime), the law does not prohibit filling it out even by hand. The only requirement is that the paper contains the minimum necessary information about the individual. However, in practice, to notify of the transition to the simplified tax system, a special form is used in the form 26.2-1, developed by the tax office and consisting of 1 simple page.
It is not required to submit a notification to the simplified tax system immediately with the rest of the papers. This can be done within 30 days after registration of IP. Please note that if you do not have time to switch to the simplified tax system within this period, then the OSN (general taxation regime) will be automatically assigned, which is extremely unprofitable in terms of taxes and reporting.
Where to download forms to fill out
At self-training documents for registration of individual entrepreneurs, the necessary forms for filling out can be downloaded here (relevant in 2018):
- Application form for registration of IP in the form P21001 (XLS format, PDF format).
- Form of notification of the transition to the simplified tax system in the form 26.2-1 (XLS format).
Recall that you can automatically generate a receipt for payment of state duty using a special service on the official website of the Federal Tax Service (link above).
Sample Documents
This list contains completed examples of documents for opening an IP for Russian citizens in 2018:
What are the ways to prepare a package of papers
Not every method for self-preparation of documents for individual entrepreneurs is effective and convenient. Let's briefly consider the possible options for registering an IP as easy as possible.
Free with online service on the internet
The most convenient way to prepare documents. Step by step with prompts, the necessary information is quickly entered and the service forms a package of documents that fully complies with the rules. After that, the set created by the program only remains to be attributed to the tax office.
Paid in specialized companies
A convenient way, but it does not make much sense, since the procedure for registering an IP is already simple. You will be less able to understand the basics of your business, waste money and possibly lose even more time.
On one's own
Through the website of the State Services
A very inconvenient way, since using the public services portal you can only submit documents for opening an individual entrepreneur, but not form one. In addition, for this you will have to first prepare an EDS ( digital signature), install an EDS on a computer using a special program, create a transport container with documents, etc.
Through the website of the tax service
In fact, the same inconvenient way to open it, since it works on the same principle and with the same programs as on the State Services portal.
Read more on the page on registering an individual entrepreneur through the tax website.
Which authorities can apply
The completed set of papers is submitted to the tax office at the registration of an individual entrepreneur. They can also be submitted through multifunctional centers, but so far not all MFCs provide such services.
Papers are submitted personally (you need to have a passport and a package of documents with you), through a representative or by mail (sent by a valuable letter with a list of attachments).
Common Questions
Does paper need to be stitched?
In 2018, documents for registration of IP do not need to be stitched, but it is advisable to fasten individual papers with paper clips.
Do I need to notarize
When submitting documents to the tax service on your own, you do not need to certify anything. When submitting a package of papers by mail or through a representative, an application for opening an individual entrepreneur, as well as photocopies of the passport, are certified.
Starting your own business is not an easy task. Along with identifying a niche and preparing capital investments, a number of problems need to be solved. organizational issues. In particular, go through the registration procedure in the regulatory authorities.
Who can become an entrepreneur in Russia in 2019
In order to earn money doing your own business, you must meet a number of conditions:
- being in a state of legal capacity, i.e. at the age of majority (Article 21 of the Civil Code of the Russian Federation), which means the ability to have civil rights and obligations, as well as dispose of them;
- sometimes legal capacity may occur before the age of 18, for example, when a minor citizen enters into marriage (clause 2 of article 21 of the Civil Code of the Russian Federation), available from 16 years of age;
- the presence of parental consent to the implementation by a minor citizen of commercial activities.
It turns out that conditionally opening an IP in Russia can any adult. And in a number of situations, a person can start doing what he loves from the age of 16. In relation to children under 14 years of age, transactions can be made exclusively by their legal representatives, whether they are biological parents or guardians.
Persons in the age range of 14-18 years are endowed with a large number of rights (clause 1, article 26 of the Civil Code of the Russian Federation). Clause 2 specifies a list of transactions that such citizens can make on one's own:
- manage your own earnings;
- exercise copyright in respect of intellectual property objects;
- make deposits in banks and dispose of them;
- make household transactions that are insignificant in scale (clause 2, article 28 of the Civil Code of the Russian Federation).
However, to open an IP, a minor citizen will need the consent of the parents in writing. Not only citizens of the Russian Federation, but also foreigners, persons who do not belong to any particular state, have the right to engage in individual entrepreneurship.
Which is better - your own sole proprietorship or LLC
This question arises before the majority of beginning businessmen. Important to do right choice, since many subsequent actions will depend on it. On the other hand, the organizational and legal form of the enterprise is nothing more than an agreement with the state, and the main task is still reduced to opening a business and the actual start of activities. However, between concepts there are a few differences:
- Property liability. Individual entrepreneurs are responsible with personal property, and LLCs have the risk of losing funds that are contributed to the statutory fund.
- Registration process. During the opening process, registration of an LLC can be carried out for one person or a group of persons, the maximum number is up to 50. However, the list of documents in comparison with an individual entrepreneur is large. The size of the state fee in favor of individual entrepreneurs also differs (only 800 rubles), while for an LLC it is 4,000 rubles.
- Features of a legal address. To register the Society, this aspect is mandatory (you need to buy or rent a room, which is sometimes expensive), while for an individual entrepreneur, his address of registration is suitable.
- Insurance payments. Individual entrepreneurs transfer insurance premiums to CHI, to the FIU. Most often they do it exclusively "for themselves." Members of the LLC, in turn, act for everyone.
- tax contributions. The size depends not on the organizational legal form, but on the selected mode. This can be BASIC, USN (only for individual entrepreneurs), UTII, ESHN, PND. The only point is in the general system, in which the income tax for LLC is 20%, as opposed to the fee for individual entrepreneurs, equal to 13%.
- Restrictions on areas of activity. Individual entrepreneurs are not allowed to engage in certain types of work, for example, sell alcohol, provide insurance services, open banks, mutual funds, pawnshops, provide tourist services to manufacture medicines. LLCs have no restrictions in this respect.
- Withdrawal of funds from circulation. An individual entrepreneur does not have such a task, since all earned funds become the property of a businessman and are subject to withdrawal from the business at any time. In an LLC, all funds are the property of the founder.
- Accounting documents. They depend mainly on the chosen taxation system, the form of doing business does not play any role.
- Employees. The rights of specialists working in individual entrepreneurs and LLCs are identical.
Thus, opening an IP is much easier than doing the same with an LLC, and at a cost it will cost an order of magnitude cheaper.
Registration fee for self-registration
Independent registration of individual entrepreneurial activity - procedure is simple and cost-effective. All you need to pay is the state fee. For 2019, its size will be 800 rubles.
If you turn to the services of specialized companies that provide turnkey IP registration services, the total cost of opening an IP can be increased to 2000-3000 rubles. If documents are submitted to the registration authority by an attorney, you will have to acquire a power of attorney, which costs from 1000 rubles.
Deadlines and documents
To register the activities of an individual entrepreneur in 2019, you need to collect certain package of documents:
- an application drawn up in a unified form, P21001;
- a receipt confirming the fact of payment of the state fee;
- a photocopied version of the identity card;
- notification that the individual entrepreneur is switching to the simplified tax system (when choosing this taxation regime);
- a notarized power of attorney (if an outsider is involved in the submission of documents).
It turns out that with self-registration of an IP, you only need application, receipt and passport. The period during which this status is issued is no more than 3 working days from the date of submission of the documentation.
Before proceeding with the preparation of the application paper, you need to decide on the type of activity and choose optimal OKVED code. You can select one code value or several.
To do this, it is possible to use a special classifier, which lists these areas. All that is required - choose the main activity. All other areas are optional.
Advantages and disadvantages with step-by-step self-registration and through an intermediary
Self-training involves the following pluses:
- the possibility of obtaining good experience and “acquaintance” with the controlling authorities;
- saving Money on the services of an intermediary.
The benefits of using the services of an intermediary are as follows:
- no need for time-consuming collection and submission of documents;
- if errors occur and registration is refused, the future entrepreneur receives his funds back (this guarantee is available in many law firms).
disadvantages there is no self-registration, subject to compliance with the requirements of the regulatory services. In the case of acting through an intermediary, they consist in the need to incur additional costs, transfer personal data.
Filling out the application and paying the state fee
The application is drawn up according to a unified template - Form Р21001. This document is the main one and requires a competent approach to compilation. It must include the following details:
- Name of the applicant;
- passport data;
- contact details.
It is not necessary to put a signature in advance, this is done with an inspector or a notary. The next step is to pay the fee, the amount of which is 800 rubles. This can be done manually or through the website of the Federal Tax Service.
Obtaining documents for an individual entrepreneur
The period during which the registration procedure is carried out is a maximum 3 days from the date of submission of documents. Upon successful completion of this procedure, the tax authorities send IP package of documents:
- an entry from the USRIP, drawn up in the form P60009;
- certificate confirming the fact of registration with the tax office.
Paper documents can be obtained during a personal visit to the tax office. The rest of the papers that were submitted during the registration process are not returned to the entrepreneur.
There are several causal factors for refusal to conduct the registration procedure by the regulatory authorities:
- submission of an incomplete package of documents;
- the presence of forged papers;
- making mistakes in filling;
- presentation of documentation by a person who does not have the right to carry out entrepreneurial activities.
Refusals to register individual entrepreneurs are rare, however, in order to avoid unpleasant consequences special attention should be paid to the collection of papers.
Step-by-step instructions after creating an IP
So, the documents have been submitted, the three-day period of time has passed, the status of "IP" has been received. But that's not all. You can start working only after going through a series of procedures.
Transition to special modes
Most often, entrepreneurs prefer to use the simplified taxation system (STS). To become a simplifier or switch to another mode, during the registration process, you must submit special statement.
Registration with the FIU and the FSS
Pension contributions are provided in a fixed amount, regardless of the presence / absence of income. Registration in the FSS is carried out automatically, and making regular payments is mandatory only if there are hired employees in the staff of the individual entrepreneur.
Statistics codes
Statistical codes are understood as digital parameters assigned during the registration of legal entities and individual entrepreneurs. They provide their identification according to OKVED. They must be obtained in advance to avoid subsequent problems with the law.
Cash register
The next step is the acquisition and registration of a cash register. The legislator is forcing many self-employed citizens to switch to virtual equipment. This aspect should be clarified in advance.
Opening a current account
If the activity involves the implementation of remote settlements, it is advisable to open a current account, although this procedure is not mandatory. You can do this at any bank. The main task is to choosing a financial institution with the most favorable conditions.
Seal
Creating a stamp is optional, but its presence will allow the company to increase its reputation and recognition among customers.
Thus, the procedure for registering an individual entrepreneur does not take much time and is simple.
Additional information is provided below.
This article discusses in detail step-by-step instructions on how to open an IP on your own in 2017 without facing a number of problems and complications. It is the process of opening an individual enterprise that often becomes the start successful business and your own business, but do not forget about a number of requirements that the state imposes on those who want to build their own business empire.
Every year, the authorities review the rules for registering and opening enterprises, and this year was no exception - in order to open a sole proprietorship in 2017, you will have to familiarize yourself with the new legislative acts and the requirements of the authorities. To begin with, let's define the very concept of IP (individual entrepreneur), because it is it that underlies all further explanations.
IP is definition of an individual who has passed the registration procedure on the basis of the legislative requirements of the state, after which he has committed to doing business, but has not been registered as a legal entity. On the basis of the twenty-third article of the civil code, any citizen who is legally capable can engage in their own business activities. Many newcomers to the business have a question: how to open a sole proprietorship in 2017, and whether, in principle, the registration of an individual enterprise is necessary, because you can do without this formality.
In fact, official registration has both positive and negative sides that a businessman should take into account. An individual entrepreneur (individual entrepreneur) has the right to withdraw from the payment of tax on the income of an individual, reduce the amount of contributions to the bodies of the pension fund and the social insurance fund. In addition, after registering an IP, the range of opportunities in the field of cooperation and partnership for a businessman is undoubtedly growing. For example, companies that use only transactions with current accounts in their activities will be able to safely cooperate with an individual entrepreneur, but when working without registration, all payments to the businessman's account would have to be recorded in the expenditure side.
If you can start a business without officially registering it, then as orders and the number of customers increase, registration will still be needed. In our time, illegally working clients are unnecessary problems for large and reputable companies that are unlikely to be willing to risk their reputation for a dubious deal. From this we can conclude that if a businessman is set up for a promising and developing activity, then open a sole proprietorship in 2017 he still has to, because this will help not only expand business ties, but also significantly increase income.
However, there are certain categories of citizens for whom opening an enterprise is impossible, and this is stipulated in the federal legislation of the country. For example, if a businessman has already registered one enterprise, then registration of the second and subsequent enterprises is not allowed for him. The same applies to those businessmen who are not fully capable, and, in some cases, minors. But, at the same time, a citizen who is under the age of eighteen can open an individual entrepreneur in 2017 if he was already officially married. This rule also applies to minors working on the basis of employment contracts if the representative is ready to issue permission to open an IP.
From the age of fourteen, you can register your enterprise if there is the consent of both the father and mother of the novice businessman, which is notarized. But there is also a certain number of areas of activity, for work in which the registration of an individual enterprise is simply not allowed. So, open a sole proprietorship those citizens who decide to associate themselves with work in the field will not succeed:
- Air freight or passenger transportation;
- space activities;
- Development of aviation technical means;
- Private security activities;
- Operating activities related to the production or sale of alcohol;
- Production activities or distribution of narcotic and psychotropic substances, medicines;
- Analysis of the degree of industrial safety;
- Activities related to labor code, for example, foreign employment, work with investment and pension funds;
- Production activities and distribution of pyrotechnics, military equipment, weapons;
- Sale of electrical energy.
How to open an IP on your own in 2017?
To open a sole proprietorship in 2017, you need to know in advance which taxation system you would like to work with, as well as highlight the types of activities with which your business will be associated, because these data will need to be indicated in the process of registering an IP. Do not forget that the initially indicated code is the main one, and it is with its help that the amount of insurance rates in the social insurance fund is determined.
New OKVED codes
In order to determine which tax payment system will be optimal, it is necessary to fully analyze the business plan and approximate income and expenses from the business. Fee for registration of IP in 2017 also varies depending on the chosen system of taxation. All payments that the entrepreneur will make are divided into four groups.
- Fixed payments that a businessman pays himself to accounts off-budget funds, which since 2016 is 23153.33 rubles. for citizens whose income has not reached three hundred thousand rubles. If the yield is higher, then one percent of the earnings that exceeded the three hundred thousandth limit is added to the specified amount.
- Defined payments, which are accrued on account of off-budget funds, and are deducted from the wages of subordinates. According to the law, the boss calculates a 13% tax from the salary of his subordinate.
- Tax deductions of an additional nature, which depend on the chosen type of activity of the subject;
- Tax deductions, which depend on the chosen tax system, according to which the IP (individual entrepreneur) conducts its work.
OKVED code values- these are codes from the general Russian classifier, which characterizes the direction of work of an enterprise. They are always encrypted, and indicate not only the type of work that an individual entrepreneur is engaged in at a given period of time, but also possible types of activities in the future. You should not use all the allowed fifty codes - this will significantly increase the likelihood of confusion among the coefficients, and, as a result, errors. But at the same time, the entrepreneur must remember that he will be able to work only in those areas of activity that he noted in the process of registering the company. As for taxation systems, it can also be different, depending on the type of work, as well as the regional location of the registration authorities.
Each code value consists of four characters, no less, otherwise the registration procedure will not be completed successfully. And do not forget about the long-known rule, which concerns the funds earned by the entrepreneur. The main direction of the businessman's work must bring him at least sixty percent of the total income, and only one code value can correspond to this direction.
Payments vary depending on the chosen system of payment of tax liabilities, as mentioned earlier. Before how to open an individual entrepreneur on your own in 2017, it is advisable to carefully familiarize yourself with the nuances of each system in order to choose the most optimal work structure for yourself. So, there are the following options:
- DOS, implies a general system of tax calculations;
- Specialized types of taxation, which include simplified taxation, a single agricultural system, imputation, and a system used to fulfill agreements on the division of products.
- OSN. Before open a sole proprietorship in 2017 according to such a system, it should be taken into account that it will be necessary to make tax calculations on the income of each individual working in the enterprise. The amount of taxes reaches thirteen percent, VAT approaches eighteen percent, and in the event of transactions that were taxed by law, it will decrease to ten percent. It is mandatory to pay taxes on property, namely on real estate, vehicles, land and water tax calculations.
- Simplified (USN). When working using the simplified system, the entrepreneur contributes six percent if he works on the income system, and fifteen percent if he works on the difference income minus expenses system. Simplified helps to replace tax payments, on the income of employees, in the column of income from the activities of the enterprise, on property taxes of an individual. In addition, this system has a replacement for VAT paid in the process of importing products through customs and in the execution of a partnership agreement or trust management rights to property resources.
- Patent (PSN) can only be used if you choose open a sole proprietorship in 2017, the number of employees of which will be no more than fifteen individuals. At the same time, there are restrictions on annual income - no more than sixty million. The purchase of a patent can be carried out for at least two months, and for a maximum of a year, respectively, during this time the entrepreneur will not have to pay tax deductions as payment for the main type of work. Thanks to a patent, a businessman can avoid paying employee income tax if he conducts the work to which the patent system is applied. You can also protect yourself from paying personal property taxes, and some types of VAT, namely those that correspond to a patent.
- Use of the unified agricultural tax (UAT) suitable only for those citizens who decide open a sole proprietorship in the field of agricultural activity. For them, it serves as a simplification for other entrepreneurs, and helps to minimize tax collections.
- Imputation, or imputed income tax (UTII), is available only to certain groups of entrepreneurs whose activities fall under the list provided in the tax code, in article 346. In principle, there is also a similarity with the simplified tax order, but the limit on the number of employees is one hundred people, and the use of the regime is available only on the territory of the enterprise. Besides, step-by-step instruction regulates that the use of the system by those entrepreneurs who work on the basis of a partnership agreement or manage property on a trust basis is not allowed.
Documents required for registration of IP in 2017
In order to start your own business legally and officially, you will have to work on preparing a package of documents. Mandatory papers include:
- Identification. It is necessary to make photocopies of the pages of the passport and sew them together. This is necessary for entrepreneurs who decide to use the mail.
- Check for payment of the state duty, which is paid during the registration procedure.
- A photocopy of a certificate with an identification code of a citizen, if any.
- An application, which is drawn up in accordance with the R_21001 form, and sent to the authorities in order to register an individual entrepreneur. In some cases, a citizen who signed such a document is not able to be in the registration procedure. Then it is necessary to certify the documents in a notary's office so that the signature is confirmed, one copy is enough.
- If an entrepreneur decides to work on a simplified tax system, he needs to attach a separate application in which he informs about the choice of this direction of the tax system. This document is drawn up using Form 26-2-1 and is submitted in two copies. After the documents are submitted, the businessman will receive a receipt stating that he has handed them over, as well as one copy will contain information about the choice of a simplified system.
To open a sole proprietorship in 2017, you must carefully fill out the application, in accordance with all the rules and requirements of this year. Naturally, the application should be based on, but there can be several ways to draw up a paper. You can compose the document by hand, using black ink and capital letters. The second option is to use the official resource of the tax office, which will help you create paper correctly. But here you should be prepared for the fact that his work is not yet well debugged, so there is a high probability of error. In addition, you can turn to other online services that are excellent helpers in the formation of a complete package of papers, but here, it is likely that you will have to pay for the services of an online adviser. But you can be sure of the correctness of filling and the quality of the completed documents.
The application must include certain information about the entrepreneur, such as birthday, first name, middle name and last name, gender, citizen identification number. In addition, it is necessary to indicate passport data, the place where the citizen was born, registration, postal code, region code, citizenship, and the authorities that issued the identity card.
To open a sole proprietorship in 2017, you will also need to provide a complete list of OKVED code values, which were previously discussed. Phone numbers, both mobile and landline, are required. As for the need for stapling pages, the requirements here vary depending on the regional affiliation of the enterprise, so it is better to first clarify the information in the official bodies.
So, these are the main papers that a novice businessman will need in order to register his business, but many people have a question, what is the complete list of documentation required in order to open a sole proprietorship. Let's highlight the most important ones:
- Check for payment of state duty;
- Photocopy of the passport of a citizen of Russia. If a citizen personally submitted a document, then it is possible not to notarize it;
- Application drawn up using form R_21001;
- Application drawn up in the form R_21001;
- A photocopy of a document that confirms the place where the citizen was born, as well as the date of his birth, this may be a birth certificate or some other document;
- Photocopy of identity card;
- Photocopy of papers that give the right to reside in the country to a foreign citizen;
- A photocopy of a document confirming the permanent place of residence of a foreigner;
- Check for payment of eight hundred rubles on account of the state fee;
The application document includes five pages, and mandatory information about the entrepreneur, his contacts, passport number and series, code values for types of activities and identification number. Be sure to fill out the paper neatly, clearly, block letters, without fixes.
Step-by-step instruction also implies a separate item that characterizes the payment for all services related to the registration of an individual enterprise. If a businessman decides to completely carry out the procedure on his own, then he will not have to pay anything except a fee. Money is deposited through a bank, and a check for payment must be attached to a package of papers. In addition, you may need the services of a lawyer to certify the document, which will cost about three hundred and fifty rubles. The lawyer will not only certify the paper, but also check whether you have drawn up and executed it correctly, which will help to avoid problems in the registration authorities.
After your business is registered, you will need to have certain papers in your hands confirming the fact of registration. It is difficult to say how quickly the registration procedure is completed, because a lot also depends on the regional affiliation of the FTS branch, but most often tax officials fit within a five-day period. Information on the date of receipt of documents can be found in the receipt received during the delivery of papers. If the businessman can't come to get his papers. Employees of the tax office will send them to him by mail.
After the registration procedure is completed, step-by-step instruction IP registration regulates the issuance following documents entrepreneur:
- OGRNIP, namely a document confirming the registration of an individual as an individual entrepreneur;
- Certificate of registration of the entrepreneur with the tax authorities;
- A document issued from the unified state list of individual entrepreneurs, namely the USRIP;
- A document on the registration of the entrepreneur in the bodies of the pension fund, according to the place of his residence;
- Document on the assignment of statistical codes by Rosstat;
Before submitting documents, it is necessary to determine where exactly one or another certificate or report will be sent. The choice of the tax authority is carried out on the basis of the registration of a citizen, but if there is no registration, then it can be based on the place where the entrepreneur lives. Submission of papers is allowed, both remotely and directly, and in the latter version, paperwork is allowed through a multifunctional center that has long been operating in megacities. If we talk about remote filing, then here a businessman can use both regular mail, while indicating the value characteristics of the item and its contents, and e-mail, the official resource of the Federal Tax Service will help you figure out the rules for using it.
By the way, this year the deadlines for obtaining documentation on the registration of an individual enterprise have been reduced to three days, but this applies only to those citizens who do not have any questions about their papers. EGRIP will also be issued to the businessman, along with a certificate of registration of the enterprise.
In some cases, entrepreneurs may be denied registration of a business, but this is allowed only in cases strictly specified in the legislation. These include:
- The entrepreneur made a number of mistakes in the process of filling out the documents, or provided an incomplete package of documentation that is needed to complete the registration of the enterprise;
- The businessman has chosen a forbidden line of work;
- The entrepreneur sent the documentation to the department of the tax service, which does not correspond to his registration data;
- The businessman already has a registered enterprise, and he has not liquidated it;
- The court ruled to ban the businessman from entrepreneurial activity;
- If earlier than a year ago, an enterprise registered in the name of a businessman was declared bankrupt, or closed on a forced basis.
After the entrepreneur receives all the documents that confirm his right to run his own business, the main thing is not to forget about the regular payment of tax obligations, documentation and reporting. It is most convenient to conduct some settlement transactions in the form of a cashless payment. Why experts advise to open your current account in any banking organization. Moreover, an entrepreneur will not be able to conclude a deal for an amount greater than one hundred thousand rubles without such an account.
To issue an invoice, you need to develop your own stamp for the enterprise, and if such a stamp is already certified and used, then without it, certification of the paper by hand can no longer be attributed to a full-length one - an impression is needed. If the field of activity of the enterprise provides for cash or cashless payments, then it is necessary to acquire a cash register. But at the same time, some taxation systems and types of work involve alternative solutions, however, you can learn more about this in the characteristics of modes and systems.
Innovations and changes in 2017
Concerning general principles registration of individual enterprises, there are no significant changes in this area. Cancellation of certificates of state registration of individual entrepreneurs from January 1, 2017, although it has entered into force, these papers are still actively used by citizens and regulatory authorities. The authorities have taken up the fight against violations in the field of entrepreneurial activity, and therefore have tightened certain levels of responsibility. For example, if the documentation of an entrepreneur raises doubts with the control authorities, then they can delay the procedure for thirty days until a thorough check is completed. But those who have already been noticed at least once in violations may not go through the registration process at all.
In addition, the strengthening of control measures is also visible in other areas, for example, if a businessman has presented false information for the first time, then he can already be fined up to ten thousand rubles. And if a figurehead was used to register an individual entrepreneur, then now it is enough for him to write a statement, and this will already become the basis for recognizing the businessman's actions as unlawful. The presence of a stamp, which we just talked about, has ceased to be mandatory this year. That is, whether the enterprise will have its own seal or not is up to the founder to decide, both decisions are not a violation of the law. If we consider the presence of a stamp on the part of partners, then of course it makes the company more solid and inspires confidence in the counterparty.
The standard stamp contains the data of the entrepreneur, his regional affiliation, identification number, company name and OGRNIP. Sometimes the seal is diluted with the company logo, if any. As for the current account, it is especially needed for entrepreneurs with a remote type of cooperation and partnership.
The modern portal of public services also allows you to register your individual enterprise. The main positive aspect of such registration is that the citizen's application stays in the queue for no more than fifteen minutes, and immediately gets into processing. But the time to fill out the application is limited to twenty minutes. However, it will take longer to process the application than if the entrepreneur personally came to the tax service.
Registration of an individual enterprise has positive and negative sides, like all other legal forms. The most important disadvantage is that a businessman will have to be fully responsible for his activities with the entire property base that he owns. In addition, many areas of activity are closed to the entrepreneur, which also does not always become a plus for the businessman. As for the payment of contributions, it is carried out regardless of whether the entrepreneur is currently working or not. But there are also positive aspects, for example, in terms of simplified registration of the legal form. An individual entrepreneur submits fewer reporting documents, including those for accounting, and administrative fines are much less than those of legal entities.
An individual entrepreneur can immediately add income to his property, and decision-making is possible without drawing up protocols. Besides, legal entities are obliged to form the authorized capital, but the entrepreneur can do without these operations.
Karolina Emelyanova
On the practical side, registration of IP can be carried out before the start of business or in the case when the business is already established and its legalization is required. In the second case, as a rule, the entrepreneur already has an idea about the direction of the business and the features of the profit stream, which simplifies the choice of a taxation system and registration codes (OKVED). If you have never been engaged in entrepreneurial activity before, you need to know what registration data you will need to select when submitting documents.
Requirements for a sole trader
According to the legislation of the Russian Federation, an adult person who is not limited in rights and is able to bear responsibility for his actions can open an IP. An exception is made for persons who have reached the age of 16, provided that they:
- are legally married;
- work under an employment contract;
- have the permission of both parents, certified by a notary.
Citizens of the Russian Federation and foreign citizens who have a residence permit in the country and the relevant registration documents can register an individual entrepreneur. The restriction in the right to register an individual entrepreneur is imposed on persons who have received bankruptcy status in the period of 5 years prior to the date of filing an application for registration.
How to specify the type of activity during registration
OKVED codes (general classifier of species economic activity) - define the specifics of your business. By selecting the appropriate codes, you can only work in these areas.
- By order of Rosstandart dated November 10, 2015 N 1745-st, from January 1, 2017, the updated OKVED classifier 2 is in effect. You should select activities only according to it. For each registered code, you will file income and tax information.
- If you need to expand or change the type of activity in the future, you can add, remove or replace the relevant codes in the registration data by submitting to the Unified Register of Individual Entrepreneurs.
- Applications in the form P14001. The total number of codes registered for one individual entrepreneur cannot exceed 50.
- The structure of the classifier has common sections - they are indicated in Latin letters; and groupings - are designated by two and three digits. The codes themselves and specific activities that are indicated in the application for registration are indicated by four or more digits.
Example:
- Section F Construction;
- (grouping) 41 Construction of buildings;
- (Sub-grouping) 42.2 Construction of utilities;
- (OKVEED code) 42.21 Construction of utilities for water supply and sanitation, gas supply.
There are also activities that cannot be carried out by individual entrepreneurs:
- Private security;
- Ensuring and analysis of industrial safety;
- Production and sale of alcohol;
- Production and sale of pyrotechnic products;
- Manufacture and sale of weapons;
- Employment of citizens abroad;
- Sale of electricity.
Taxation systems for individual entrepreneurs in 2017
The choice of taxation system has great importance for the profitability of your business. If it is chosen incorrectly, you will incur losses, and in some cases even fines may be imposed.
For individual entrepreneurs, two forms of the simplified taxation system (simplified taxation system) are available:
- USN 6%. This form of tax payment involves the payment of 6% of all funds received by the entrepreneur in the course of doing business for the reporting period. In simple words: you sold goods for 100,000 rubles. The amount of tax will be 6000 rubles.
- USN 15%. When choosing this system, the entrepreneur pays 15% of the final profit, minus expenses. Example: you spent 60,000 rubles on the production and sale of goods, sold it for 100,000 rubles. Your profit amounted to 40,000 rubles. The amount of tax is 6000 rubles.
In addition to the tax itself, fixed contributions to the pension fund (PFR) and the Compulsory Medical Insurance Fund (FFOMS) are monthly added to both forms of the simplified tax system. You make these payments for yourself (this is your pension and medical insurance). The amount of payments depends on the state minimum size wages (SMIC). From January 1, 2017, it is 7,500 rubles, and starting from the second half of the year, they plan to raise it to 7,800 rubles. Contributions to the PFR amount to 26% of the minimum wage, and payment to the FFOMS - 5.1%.
The general taxation system (OSNO) for individual entrepreneurs offers the following conditions:
- standard personal income tax (PIT) - 13%;
- value added tax VAT - 0% (for export goods), 10% (for a certain category of products), 18% (general rate);
- tax on property of individuals - from 0.1% to 2% (set by municipal authorities).
Patent System (PSN)- provides an opportunity to get rid of the need to file reports and calculate the amount of tax paid. It involves the payment of the latter in an advance payment for a specified period (up to a year). The cost of the patent is calculated as 6% of the potential annual income (PVGR).
Single tax on imputed income (UTII)- it is an alternative to the OSNO and is calculated as 15% of basic income, taking into account the coefficients - deflator (for 2017 it is 1.798) and lowering (set by local authorities from 0.005 to 1).
Step-by-step instructions for registering an individual entrepreneur
If you have decided on the type of activity and the taxation system, you can proceed to collecting documents and submitting an application to the registration authorities.
Basic documents for opening an IP
Before collecting the main documents, it is necessary to pay the state registration fee at the bank. Data for the transfer of funds can be obtained directly from the tax authorities, on the official website of the Federal Tax Service or through the Internet banking of Sberbank of Russia. At the same time, it is important to choose your branch of the Federal Tax Service at the place of registration. For 2017, the fee is 800 rubles.
For citizens of the Russian Federation, it is enough to provide to the tax office:
- Application form P21001;
- A copy of the passport - the first page and the page with registration;
- Copy of TIN;
- Receipt of payment of state duty.
What you need to open a sole proprietorship for a foreign citizen:
- Application form P21001;
- Copy of identity card (main passport, international passport);
- Copy of birth certificate;
- Translation of identity documents into Russian with notary certification;
- A copy of the registration document on the territory of the Russian Federation;
- A copy of the certificate of the place of actual residence;
- Receipt for payment of state duty.
When applying in person to the Federal Tax Service, the entrepreneur must have all original documents with him.
By default, when submitting documents, you will be set the general OSNO taxation system. To work at other tariffs, it is necessary to submit an application for the transition to the selected system in addition to the general package of documents.
Preparation of an application in the form P21001
The application submitted for registration of IP in 2017 has not received any changes. It is drawn up in the form P21001 and contains 5 pages, one of which is intended for entering data of foreign citizens. Persons with citizenship of the Russian Federation fill out and submit only 1,2,3 and 5 pages. You can download the current application form on the website of the Federal Tax Service.
Since the document should be easily recognized by the corresponding software, there are a number of requirements for its design:
- Data can be entered by hand or on a PC.
- All data is entered exactly in the cells one by one number or letter.
- Handwritten using typeface and black ink. Words and letters are written in full capitals.
- When typing, the following settings are selected: black font color, all capital letters, Courier New font, height 18.
- Double-sided printing is not allowed when printing a document.
- You cannot combine printing on a PC and writing by hand.
- Abbreviations are written according to established rules grammar.
- The application is not stitched.
Submission of documents for registration
According to the law, it is possible to submit documents for registration of an individual entrepreneur only to the tax authorities at the place of registration (registration). This does not oblige you to carry out activities only in a given region, you can actually open an enterprise anywhere in the country, but you will not be able to avoid contacting the established division. You can do this in the following ways:
- Personal appeal of the entrepreneur to the IFTS.
- Forwarding by mail. In this case, all copies must be certified by a notary. A package of documents is sent by a valuable letter with a mandatory inventory of the contents (drawn up by a notary) and a return notification of receipt.
- Through a representative. A third party is issued a power of attorney to submit documents. When transferring the latter, a receipt is required.
- In electronic format on the official website of the Federal Tax Service.
How to register an IP in 2017 online
The ability to register an individual entrepreneur online greatly simplifies the procedure for an entrepreneur. To do this, you need to register on the official website of the Federal Tax Service - https://service.nalog.ru/payment/payment.html. This should be done by all individual entrepreneurs, since in the future you will be able to pay taxes using the service, make changes to registration data, order an extract from the USRIP (of your own enterprise or to verify partners) and even apply for termination of activities.
To register, you need to enter your personal account and go to the page https://service.nalog.ru/gosreg/. Here you need to choose the following procedure:
- Selection of the section "Individual entrepreneurs".
- Confirmation of consent to the processing of the data provided by you.
- Choice of application type form P21001.
- Filling out the data form.
- Selection of OKVED codes.
- Select a method for receiving documents. It can be sent by mail, in person or given to a trusted person.
- Passing the initial data check (performed automatically within a few minutes).
- Payment of state duty. If you know the BIC (bank identification code) of your bank, you can pay online. If you wish to make a payment at the bank, click the "Create a payment document" button.
After the payment is made, the Federal Tax Service will send you a notification about the acceptance of the application.
Registration deadlines and reasons for possible refusal
In 2017, the registration period for an individual entrepreneur is 3 working days. When receiving documents by mail, these terms may be delayed up to 1.5 months, due to the long delivery.
In the event that the procedure for processing documents is violated, errors (accidental and intentional) in the information provided, as well as facts confirming the absence of the right to registration, a refusal may be received. If there are errors, they must be corrected and the application resubmitted. The receipt of payment of the state fee remains the same.
After the end of the registration procedure with the tax office, the information is automatically transferred to the FIU. You don't need to go there in person. You will also be provided with the following package of documents:
- Certificate of state registration on official letterhead.
- Extract from the EGRIP.
- Certificate of registration of IP in the pension fund.
- A document on the registration of an individual entrepreneur with the tax service.
- Notification from Rosstat on the assignment of statistics codes. You can get it yourself, but most often it is sent by the service itself.
What needs to be done after registering an individual entrepreneur in the tax
Depending on your type of activity, after registration, you may need to issue various attributes. This includes opening a current account, making a seal and registering a cash register. It is not legally required to do this, but these IP attributes provide a number of benefits. Also, when conducting certain activities and hiring employees, you need to notify the relevant authorities.
Registration of attributes for entrepreneurial activity
To open a current account, you need to submit an application to any bank that works with individual entrepreneurs. Along with the application, the following is provided:
- Copy of passport (many banks can make copies themselves);
- Copy of TIN;
- IP registration certificate.
When choosing a bank, it is necessary to take into account the amount of payment for services under the contract. So, if your activity requires regular payment of receipts, you need to choose a financial structure with the lowest transaction fees.
When working with the end buyer for cashless payments, you need a bank with the lowest possible commission for cashing out funds.
Printing is carried out in special firms. To do this, you must provide a scan of the IP registration certificate, a copy of your passport or other identity card, as well as a sketch of the seal. Often workshops have ready-made layouts that can be used.
A cash register is purchased when choosing a cash form of payment. It must be registered with the IFTS. For entrepreneurs working on PSN or UTII, the presence of a cash register is not necessary.
Registration when hiring employees
If your employees are not family members, you need to register as an employer. At the same time, an employment or civil law contract is concluded with the employee himself. Before concluding a contract, you must contact the pension fund and the Federal Social Service, which will register you.
After that, you are required to submit appropriate reports for each employee.
When working on the simplified tax system in 2017, for employees, it is necessary to submit certificates 2-NDFL and 6-NDFL to the tax service, which provide information on the paid wages. In the FIU, certificates are submitted according to the SZV-M forms, and in the FSS - 4-FSS. In this case, the individual entrepreneur acts as a tax agent, and not a payer.
Notification to Rospotrebnadzor and licensing
There are some types of business lines for individual entrepreneurs, the OKVED of which can be indicated during registration, but with the immediate start of the activity itself, it is necessary additional notice. In 2017, this list includes:
- Hotel business;
- Household services (repair of premises, individual tailoring, furniture repair and household appliances, car maintenance, photo studios);
- Sphere of public catering;
- Retail and wholesale trade;
- Manufacture of textile materials and clothing;
- Manufacture of leather products;
- Wood processing;
- Production of flour and sugar products;
- Baking bread and bakery products;
- Production of dairy products;
- Juice production, fruit and soft drink processing.
Notification is submitted in writing, after receiving the certificate of registration, but before the commencement of the activity itself. This can be done in the following ways:
- By personally contacting the Office of Rospotrebnadzor;
- Online through the public services portal gosuslugi.ru;
- In electronic form with an official digital seal on the e-mail of the Office of Rospotrebnadzor of your region.
Also, do not forget that the Federal Law of 05/04/2011 N 99-FZ "On licensing certain types activities" provides for the obligatory obtaining of a license for a number of business areas:
- Development of tools and technical protection of information;
- Sale of medicines, pharmaceuticals, work with medical equipment;
- Cargo transportation;
- Passenger Transportation;
- Storage and processing of metals;
- The sphere of education;
- Conducting geodetic works, hydrometeorology;
- Preservation and restoration of cultural monuments.
The license is obtained from the relevant supervisory authority (MinTrans, Rosobrnadzor). For some activities in last years, the license was replaced by alternative obligations. For example, construction and repair companies must join SROs (self-regulatory organizations) in order to work.
There are no cardinal changes in how to register an IP in 2017 compared to the previous year. You can easily complete the collection and execution of documents yourself. At the same time, the experience gained will allow you to better understand the taxation system and the procedure for legalizing a business.
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