Good afternoon. To engage in business activities related to the removal of liquid household waste, there are two options in choosing a taxation system. It depends on the selected OKVED.

First option:

Collection and treatment of wastewater. Includes:
ensuring the functioning of collector systems or wastewater treatment facilities;
collection and transportation of domestic or industrial wastewater from one or more users, as well as rainwater through drainage networks, collectors, reservoirs and other means (means for transporting wastewater, etc.);
emptying and cleaning cesspools and contaminated tanks, drains and wells from wastewater;
maintenance of chemically sterilized toilets;
wastewater treatment (including domestic and industrial wastewater, water from swimming pools, etc.) through physical, chemical and biological processes such as dissolution, screening, filtration, settling, etc.;
maintenance and cleaning of collectors and drainage networks, including cleaning of collectors with a flexible rod show in full

This type of activity allows you to choose two taxation systems for individual entrepreneurs - simplified tax system and OSNO. OSNO is a general taxation system that is more complex for accounting, reporting and more expensive in terms of paying taxes than the simplified tax system.
The simplified taxation system is of two types. The first is when you pay 6% of the total amount of all your income from the selected type of activity. Second - you pay 15% of the difference in income minus expenses. Those. You must calculate for yourself what is more profitable for you; if you expect large expenses (fuel, consumables for car maintenance, payment for various services), then of course it is better to choose the simplified tax system (income minus expenses) x 15%.

Second option:

You register an individual entrepreneur indicating the following type of activity:

Activities of road freight transport. Includes:

All types of cargo transportation by road on roads: dangerous goods, large and/or heavy cargo, cargo in containers and transport packages, perishable goods, bulk bulk cargo, agricultural cargo, construction industry cargo, cargo industrial enterprises, other cargo
rental of trucks with driver;
activity of transporting goods by vehicles driven by people or animals as draft force

In this case, you can choose a more optimal type of taxation, UTII - a single tax on imputed income.
But services for the removal of liquid sewage (sewage services),

Can be classified as activities subject to a single tax under UTII, subject to the following conditions:

1. A separate agreement has been concluded for the provision of paid services for the transportation of goods.

2. You do not carry out any other waste management activities (garbage and waste removal services are an independent type of cargo transportation activity). If waste transportation is an integral part of waste management activities, then such activities cannot be transferred to the payment of a single tax; only the simplified tax system or the general taxation regime must be applied to income from this type of activity.

According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, one of the “imputed” types of activities is the provision of services for the road transportation of goods, which are provided by taxpayers who own by right of ownership (or on other grounds) no more than 20 relevant vehicles.

At the same time, the Tax Code of the Russian Federation does not establish restrictions on the types of goods transported. This was pointed out by the judges of the Federal Antimonopoly Service of the West Siberian District in their resolution dated 06/07/2010 No. A81-4102/2009.

The courts share a similar point of view. Thus, if transportation of waste is an integral part of waste management activities, then such activities cannot be transferred to the payment of a single tax. If garbage and waste removal services are an independent type of cargo transportation activity, you can apply the taxation system in the form of UTII. About this - decisions of the FAS of the East Siberian District dated May 22, 2012 No. A33-14226/2010, FAS of the Volga Region dated July 12, 2011 No. A65-13311/2010, FAS of the West Siberian District dated September 8, 2009 No. F04-5187/2009 ( 13484-A67-19), FAS Volga-Vyatka District dated 07/05/2010 No. A11-16394/2009 and dated 12/16/2008 No. A82-2206/2008-20.

When choosing a taxation regime for UTII, you must check with the tax office of your region whether this type of tax is accepted at the local level, since not all constituent entities of the Russian Federation, by their laws, allow working with this taxation system in their area. The payment amount is also set by each subject of the Russian Federation, but approximately - the basic profitability for 1 car is set at 6,000 rubles, the tax rate is 15%. Therefore, you will have to pay UTII in the amount of 900 rubles per month.

This will of course be less than under the simplified taxation system.

Whatever tax regime you choose, from the moment of registration until you close the individual entrepreneur you will be required to pay insurance contributions to pension and medical funds for yourself. In 2015, this amount is 22,261-38 rubles per year.

But if you divide this amount by 4 and pay until the end of each quarter, then you can reduce both the simplified tax system and UTII, depending on what you choose for the amount of insurance premiums paid in each quarter. This applies only to those individual entrepreneurs who are not employers, i.e. do not hire employees.

Hello!
I want to rent a room and open a children's studio for choreography, vocals and theater. I will work myself and a colleague. What is better to register: individual entrepreneur or LLC? What codes are best to take? Work is assumed without obtaining a license. And one more question: I plan to register at the end of August of this year in order to start work by September, and accordingly how much fees will I have to pay to the Pension Fund and the Federal Compulsory Medical Insurance Fund? Which type of taxation is better to choose?

Good afternoon. Individual entrepreneurs and LLCs have their own advantages and disadvantages. I would recommend an individual entrepreneur, since the tax and administrative burden is much lower than that of an LLC. The most important disadvantage of an individual entrepreneur over an LLC is that the individual entrepreneur is responsible for his activities with all his property. But if you carefully observe all the Laws of the Russian Federation, then you have nothing to fear.

OKVED code:

80.10.3 Additional education children

This grouping includes:

Additional education for children aged mainly from 6 to 18 years, the main objectives of which are to provide the necessary conditions for personal development, health promotion, professional self-determination and creative work of children, carried out: - in out-of-school institutions (children's music schools, art schools, art schools , children's art houses, etc.) - in general educational institutions and educational institutions of vocational education.

According to clause 4 of the Regulations on licensing of educational activities Educational activities, carried out through one-time classes of various types (including lectures, internships, seminars) and not accompanied by final certification and issuance of educational documents, activities for the maintenance and education of students and pupils, carried out without the implementation of educational programs, as well as individual labor teaching activities are not subject to licensing.

You will not need a license if, when choosing OKVED 80.10.3, your activities comply with clause 4.

If you choose an OKVED code:

92.31.21 Activities for organizing and staging theatrical and opera performances, concerts and other stage performances

You don't need a license.

The fixed contribution of individual entrepreneurs in 2015 is 22261-38, i.e. 1855-11 rubles per month. If you register in August, then

According to paragraph 3 of Art. 14 212-FZ, individual entrepreneurs who were not registered from the beginning calendar year, must reduce the amount of insurance premiums for the year in proportion to the number of months, starting from the calendar month in which the individual entrepreneur was registered. In the first month of registration, contributions are calculated in proportion to the number of calendar days in a given month.

The month in which an individual registered with the tax authorities as an individual entrepreneur is considered the calendar month of commencement of activity.

Formula for calculating insurance premiums for individual entrepreneurs:

Minimum wage x Tariff x M + minimum wage x Tariff x D/P, where:

M - number of full months in reporting year when the individual entrepreneur has already been registered
D - the number of days from the date of registration in the month in which the individual entrepreneur was registered. The number of days is counted from the date of registration (it is turned on) until the end of the month
P - the number of calendar days in the month of registration of an individual entrepreneur.

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

Registration of individual entrepreneurs is necessary in cases where there is some income generating activity. Any business must be legalized, the state must pay taxes on income.

But an individual entrepreneur will be reliably employed in his own enterprise, associated with the activity that he likes by choice, and even in the role of a manager.

The first stage of opening an enterprise, individual entrepreneur or LLC, is its registration. Otherwise, the activity will be prosecuted as illegal business, including on the basis of the Criminal Code of the Russian Federation. We have already written an article about that.

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

But you can do this yourself if you know how to open an individual entrepreneur and what documents you will need.

So, from this article you will learn:

• What is needed to open an individual entrepreneur in 2019;
• How to open an individual entrepreneur on your own and what to pay attention to - step-by-step instruction;
• Registration of individual entrepreneurs - necessary documents and actions;
• Tips and features of registering individual entrepreneurship.

Registration of an individual entrepreneur - simple step-by-step instructions for opening an individual entrepreneur

Any capable citizen can be an entrepreneur, organizer and participant of an individual entrepreneur. Such persons also include stateless people and all adults.

There are cases when reaching the age of 18 is not necessary to open an individual entrepreneur.

• Citizens under 18 years of age who are married.
• Granted for registration of individual entrepreneurs parental consent or guardians.
• A conclusion must be obtained full legal capacity, formalized.

At the same time, there are categories of citizens who cannot register an individual entrepreneur . This civil servants receiving salaries from the Russian budget and military personnel.

2. How to open an individual entrepreneur on your own (on your own)?

If you do not turn to the services of companies that help you open an individual entrepreneur, you may encounter a number of obstacles. On the Internet there are Services thanks to which you can obtain the forms necessary for registration, registration instructions, etc.

Professional specialists with appropriate qualifications can also register an individual enterprise quickly and without problems at an affordable price.

But if you have the time and desire to create and organize a business, then registration will not take much effort from you. It is enough to understand the essence of the process and follow the step-by-step instructions.

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

A complete package of documentation requires a list of the following valuable, officially issued securities.

1. Application for opening an individual enterprise according to the form P21001. A sample of this form can be downloaded from the link below or found on the Internet. ( - sample)
2. A receipt indicating payment of the state duty. In 2019 the duty will be approximately 1000 rubles (from 800 rubles). When submitting documents to in electronic format There is no state duty.
3. Passport as an identity document.
4. Provide your individual tax payer number (TIN).

An individual entrepreneur receives an individual taxpayer number from the tax office at the place of registration or residence

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

So, step-by-step instructions on how to register an individual entrepreneur correctly and quickly.

Step 1. Pay the state fee in the required amount, receive an activity code and select a tax payment system

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

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

OKVED codes when opening an individual entrepreneur

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

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

Selection and determination of a taxation system that is more suitable for your case.

Which form of taxation should I choose?

Exists 5 (five) types of taxation, each of which corresponds to a regime.

1). General ( OSN) the type is assigned by default if no mode selection is made. If an entrepreneur (businessman) may consider such a regime unprofitable or undesirable, he should early When registering as an individual entrepreneur, attach an application indicating the chosen type of taxation.

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

The concept of OSN includes taxes:

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

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

2). UTII, that is - a single tax on imputed income, assumes a specific amount of tax levied, in the so-called fixed form. UTII is not related to the profit of the enterprise. It is calculated based on business parameters, such as the number of employees hired, the area of ​​retail premises, and the number of transport units.

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

Additional opportunity provided to an enterprise during taxation UTII: before 50 % reduction of insurance premiums for those registered in individual entrepreneurs and 100 % their reduction on the owner of the enterprise.

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

For more details and details, read the article.

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

Second condition of bankruptcy — the amount of debt exceeded the size of the entrepreneur’s property in monetary terms.

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

We described which ones you need to go through in a separate issue.

Who files an application for bankruptcy of an individual entrepreneur?

1. An entrepreneur himself.
2. Lender.
3. Relevant authorized bodies.

We wrote in a special article about how to submit and fill out an application.

In the first case, the court may postpone the hearing for month, during which the entrepreneur is given the opportunity to pay off his debt to creditors. When repaying the individual entrepreneur's debt, a settlement agreement can be drawn up.

10. Lending to an individual enterprise

Currently, it is quite possible to receive assistance for an individual enterprise from a bank in the form of a loan. We offer loans for business development, loans by type "express" and other varieties.

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

• Firstly, the enterprise must be registered.
• The next requirement is age from 23 years to 58.
• It is necessary to have guarantors and property that the entrepreneur can provide as collateral.
• The enterprise must exist for a year before applying to the bank.

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

The bank reviews applications from a couple of days to several weeks. The result is not known in advance. It is not so easy to find a guarantor who has property for collateral. And if the bank offers a very small amount corresponding to the collateral, then the entrepreneur may lose interest in the loan altogether, since there will be no point in it.

Special attention you need to pay attention to the interest rate offered by the bank. If the interest payment ends up being prohibitive or unaffordable, a risk assessment must be made in advance.

It is often easier to register with a bank, using the money immediately for the needs of the enterprise or for its expansion.

From individual entrepreneur a desire to cooperate with institutions providing loans is required. To delve a little more into the proposed conditions and discard the most stringent ones does not mean completely abandoning the loan and stopping the development of the enterprise. You should try to make a decision that is satisfactory for both parties.

11. Conclusion

The article examined the concept of an individual entrepreneur who is engaged in legal activities: economic, scientific, trade or another in order to receive income from it, having previously registered the business as an individual entrepreneur. Based on the results of registering a business as an individual entrepreneur, he is assigned responsibility and obligations.

An individual entrepreneur can take and use his property in the enterprise. After paying all taxes, the individual entrepreneur disposes of the profit.

An individual entrepreneur may cease its activities or this may be done by the court that made the corresponding decision on bankruptcy, about breaking laws .

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

The features of registering individual entrepreneurs in 2019 and the necessary documents and actions that will need to be carried out in order to register their business activities were also discussed.

The most important issue is choosing a tax payment system. In conclusion we can say: discovery own enterprise, as an individual entrepreneur, requires great independence in decision making.

It also requires a responsible attitude towards the consequences of mistakes, which would be best avoided using the above recommendations.

The period for registering an individual entrepreneur is not that long, usually opening an individual entrepreneur does not exceed a month. The steps outlined should help to clearly prepare for all situations that can no longer be called unforeseen.

An individual entrepreneur has the right to conduct entrepreneurial activity(your own business) without forming (creating) a legal entity. In fact, it is an individual with the legal right to engage in commercial activities.

An individual entrepreneur is an alternative to an LLC, and both forms can be opened by an individual. It is easier to register and close an individual entrepreneur, the business is taxed less, and the reporting procedure for individual entrepreneurs is simplified. But the entrepreneur is responsible to creditors with all his property, except housing. In the case of an LLC, an individual is liable only for the property and funds that are on the balance sheet of the enterprise.

When choosing an individual entrepreneur form, it can be registered in two ways:

• with the help of specialized companies that can do everything for you. Collect documents, fill them out, submit and receive. Registrar services will cost up to 5 thousand rubles;
• on one's own. You will spend time, but you will understand the registration requirements and only pay a fee of 800 rubles.

In addition, there may be additional, optional costs for making a seal (up to 1 thousand rubles) and for opening an individual bank account (up to 2000 thousand rubles).

Choosing a name for an individual entrepreneur

When registering, a person does not have the right to beautifully call an individual entrepreneur. The law requires the use of only initials and surname, which must be taken into account on official documents such as letterheads, seals and checks.

To register a business, temporary or permanent registration is required. The business is registered at the address indicated in the passport. But no one will forbid you to invent and register trademark or use a commercial designation that does not need to be registered. In the second case, it could be the name of a hotel or cafe.

Selecting OKVED, that is, types of activities

The All-Russian Classifier of Choice of Economic Activities (OKVED) is a list of types of activities, each of which is equipped with its own four-digit code.

Attention! The amount of insurance payments from the Social Insurance Fund and whether the business belongs to preferential activities depends on the main code. But the second point is important only in the case of using the labor of hired workers.

Before registering a business, you must select the main (required) and additional types activities. The number of additional ones is not limited, and by indicating them, you are not obliged to deal with them.

Selecting a tax regime

The size of all payments depends on the tax system government agencies. You need to choose the most beneficial mode for you from the following options:

1. General system (OSN).
2. Simplified system (STS). The most popular option. The entrepreneur gives 6% of income, plus payments to the Federal Compulsory Medical Insurance Fund and the Pension Fund. Or simplified tax system 15%. Payment of 15% of the difference between expenses and income and the same payments as at 6%.
3. Unified tax on imputed income (UTII).
4. Unified agricultural tax.

An incorrectly selected mode will lead to a decrease in profits.

Each system has its own advantages and disadvantages. You can calculate which is more profitable using a calculator, knowing the initial data that depends on your business. If desired, you can combine such modes as UTII and simplified tax system, or PSN and simplified tax system.

How to pay the state fee

After solving all the above issues, it’s time to pay the state fee. This can be done in different ways:

1. Go to the tax office, find out the payment details, fill out a receipt and pay it at the bank.
2. Open the website of the Federal Tax Service of the Russian Federation, find the section: “Payment of state duties.” Select the item: “State fee for registering a Federal Law as an individual entrepreneur.” Fill out the receipt by writing personal information in the empty fields. Print the receipt and pay at the bank.
3. Open the website of the Federal Tax Service of the Russian Federation, find the section on individual entrepreneur registration, pay the fee online by electronic payment.

Regardless of the option chosen, you must save the receipt.

Search for registration authority

Typically, registration is carried out at the tax office related to the place of residence or place of stay. In megacities, special registration authorities have been opened to serve the entire city.

If you do not know the address of your registration authority, then you can look at the Federal Tax Service portal and see the coordinates and contact information there.

Is it necessary to have a TIN?

The TIN is not on the list of mandatory documents required for registration. Therefore, many doubt whether this document is needed at all. It is necessary because the document indicates the TIN number if the document exists. Registration may be denied due to an incorrect number.

If you have not received a TIN, then you need to write an application to receive it and submit it to the tax office along with other documents.

List of required documents

The list of documents is not long. What takes the most time is collecting documents and filling out the application correctly:

1. An application for state registration of an individual as an individual entrepreneur in form P21001 is submitted in one copy.
2. A receipt proving the fact of payment of the state duty.
3. Copies of absolutely all pages of the passport.
4. Application for transition to a simplified taxation regime. This document is not required to be submitted.

Along with the documents, you can also submit an application for a patent tax regime, if there is such a need. When submitting, you must have an original passport.

Features of filling out an application

Particular attention should be paid to the process of filling out the application. This can be done manually or electronically.

Advice. If you are filling out the form by hand, you must use a black pen and write in capital block letters. Blots and mistakes are unacceptable. Electronic submissions must use Courier New font (18 point) and write in all caps on a Caps Lock layout.

Document design features:

• text can only be on one side, double-sided printing is not allowed;
• The passport number should be indicated with two spaces;
• The district line is filled in if your city belongs to a certain district. Residents of Moscow, St. Petersburg and Sevastopol skip this point;
• phone number is written with +7;
• if sheet 3 remains empty, then it does not need to be submitted to the tax office;
• FULL NAME. The citizen on sheet B cannot be written electronically. Employees of the registration authority require manual completion and a handwritten signature when submitting an application in their presence;
• The applicant's email address must be indicated only if the form is filled out on a computer.

Who can submit documents and how

If you yourself cannot go to the registration authority and submit the collected documents, then you should use the following options:

• documents are submitted by an authorized representative. In this case, it is necessary to issue a notarized power of attorney, and documents with more than 1 page are bound and certified by a notary;
• send a package of documents by mail. It is acceptable to send it as a valuable letter with a list of attachments. In this case, you also need to submit an application and a copy of all pages of the passport and have them certified by a notary;
• send via internet. After paying the receipt online, you need to download and fill out an application on your computer. Upload the remaining scanned documents. Go to the appropriate section of the Federal Tax Service portal and send everything together, following the instructions. However, this feature is not available for all cities.

Document submission procedure

If you decide to submit the documents yourself, then this must be done at the tax office at your place of registration.

Advice. Today, most tax services operate on an electronic queue system, which you need to sign up for in advance.

Documents receiving

Since 2016, registration of individual entrepreneurs has been carried out in 3 days. The date of receipt must be written on the receipt received. You need to come with your passport to get your results. You will be given:

• registration certificate;
• tax registration certificate;
• USRIP sheet

When receiving documents in hand, you must carefully check them and submit them for correction in case of an error.

Successful registration is a great start to starting a business!

How to open an individual entrepreneur - video

• • Step #1. Fill out the application, select OKVED codes and pay the state fee
  • Step #4. Current account for individual entrepreneurs
  • Step #5. Online cash register for individual entrepreneurs in 2019: who is exempt and who is obliged to use it?
  • Step #6. Production of IP seal
• • Advantages (+):
  • Disadvantages (−):
• 7. Conclusion

Despite all the obstacles and disagreements with the state, every year there are more and more people who want to open an individual entrepreneur. After all, whatever the business, first of all it must be legal. Therefore, an individual entrepreneur or LLC must be registered, that is, get into the Unified State Register individual entrepreneurs or legal entities.

Otherwise, you become a violator of the law, subject to a number of sanctions, including administrative and criminal liability. In order to preserve the reputation of all novice entrepreneurs, we decided to write this article. After reading it to the end, you will understand how How to open an individual entrepreneur on your own in 2019 - step-by-step instructions will clearly and consistently indicate what needs to be done . Here you will also find a list of all the necessary documents for registering an individual entrepreneur.

The official status of an individual entrepreneur opens up a wide horizon of opportunities for you. So, when determining the organizational and legal form for your future company, choosing an individual entrepreneur will provide more advantages. The process of gaining legal status for your business is simpler, and the state registration fee is lower. In addition, individual entrepreneurs have the opportunity to use a simplified system for paying taxes, maintaining and submitting reports, which cannot but please novice businessmen.

You can open an individual entrepreneur on your own, after spending some time and gaining valuable experience. At the same time, there are services that greatly facilitate the registration of individual entrepreneurs and, in the future, the maintenance of financial statements.

If you are still thinking about what to choose: LLC or individual entrepreneur, and do not know how these two organizational and legal forms of business differ, read this.

So, from this article you will learn:

• Everything about registering an individual entrepreneur in 2019 - the necessary documents and actions, the latest changes and the latest news.
• The process of registering an individual entrepreneur + step-by-step instructions on how to open an individual entrepreneur on your own in 2019

How to open an individual entrepreneur yourself step-by-step instructions 2019 + necessary documents

1. Who can be an individual entrepreneur (individual entrepreneur)?

According to the law Russian Federation Any capable citizen of the Russian Federation, as well as a stateless person who has reached the age of majority, can become an individual entrepreneur. However, in some cases, those who are not yet 18 years old have the right to open an individual entrepreneur:

• with the written consent of the parents (guardians, adoptive parents);
• recognized as fully capable by a court decision - in the event that there is no consent of either parents or guardians;
• legally married;
• who have received an (official) conclusion from the guardianship authority on full legal capacity.

Persons holding government positions, as well as military personnel, cannot become an individual entrepreneur.
However, in practice there are exceptions. However, these subtleties are a completely different topic.

2. Registering an individual entrepreneur yourself: it’s possible and not difficult!

Today, you can register an individual entrepreneur yourself by going through a short chain of steps. The trick is to be aware of which budgetary and extra-budgetary bodies are waiting for notification from the newly minted entrepreneur. If everything is done on time and correctly, you can easily avoid fines and administrative liability.

It is also possible to use special Internet services. They may ask for compensation for services, but they can also be free. With their help, all necessary documents are easily and quickly prepared. You will learn more about this below.
And of course, you can always resort to the help of qualified specialists. In a short time and a small amount, they will quickly and efficiently help you open a turnkey individual entrepreneur.

3. What documents are required to register an individual entrepreneur?

If you nevertheless decide to open an individual entrepreneur and collect the entire package of documents yourself, you will need:

1. Application for opening an individual entrepreneur according to form P21001;
2. Receipt for payment of state duty - you can generate it yourself; (duty in 2019 - 800 rubles)
3. Individual taxpayer number (TIN);
4. A copy of an identity document, in this case a passport;

TIN (individual taxpayer number) can be obtained from the tax office at the place of registration (residence)

4. How to open an individual entrepreneur on your own in 2019 - step-by-step instructions

At first glance, it’s nothing complicated, but when you start immersing yourself in the process, something may seem incomprehensible. This can lead to uncertainty and doubt. But it is precisely so that you clearly and clearly understand the algorithm of actions when registering an individual entrepreneur that we wrote this article. First things first.

Step #1. Fill out the application, select OKVED codes and pay the state fee

Let's consider each item of the above list separately.

Filling out the application form P21001. Please note that this form contains five sheets; information must be entered by hand in block letters or from a computer.

What you will need to fill out the application form:

• Your passport;
• your mobile phone number;
• directory of codes for types of economic activity - OKVED.

Check that the information entered is correct - if there are errors, the tax office may reject your application!

Selection of OKVED codes. Most likely, you already know what exactly you will be doing. At this stage, you will need to find the code assigned to your type of activity and indicate this code on the application form P21001. You can choose one main and several additional OKVED codes.

For example, your company will sell cosmetics in a store. Your type of activity has been assigned a code 47.75 and the title “Retail trade in cosmetics and perfumes in specialized stores.” You must select this exact code to legally sell cosmetics.

How to choose an OKVED code, what it is and where to download - read in.

In form P21001, be sure to indicate the main code of your type of activity

Important! It is necessary to decide on at least one area of ​​activity of the enterprise, but the law does not limit their number.

At this stage, you can choose an unlimited number of OKVED codes. However, you should not be zealous and collect them “in reserve,” especially for those types of activities that you do not plan to carry out. Remember that for each individual OKVED code you select, you will subsequently have to file a tax return!

Note! The OKVED code must consist of at least four characters.

IN If it is necessary to license a type of activity, you should contact special authorities with an application for a license. There you will be provided with your OKVED code. Read about what types of activities are subject to licensing in 2019 here.

Government payment duties. Registration of individual entrepreneurs - paid public service. You will need to generate a receipt using free tax service and pay 800 rubles through the cash desk of any bank. You must attach the original receipt received to the general package of documents.

Step #2. Determining where to submit documents

An individual entrepreneur can register with the tax authority at his place of registration.

If the future individual entrepreneur does not have permanent registration, but only temporary registration, he can submit documents to the tax authority at his place of residence.

Finding “your” tax office is very simple - free help official service on the Nalog.ru website. You just need to enter your registration/stay address, and the service will “pull up” the required tax authority.

So, the application to register you as an individual entrepreneur has been completed, a photocopy of your passport (all pages with marks) has been made, the state fee has been paid and the receipt stub is in your hands. What to do next?

It is not forbidden remote method submission of documents - through Russian Post by registered mail with a list of attachments or through free service from personal account individual entrepreneur.

After 3 working days from the moment the tax office accepts your documents, you can pick up the Unified State Register of Entry Sheets. This will be the main document confirming your status as an individual entrepreneur.

Attention! Innovation: The USRIP entry sheet is issued in place of the OGRN certificate from January 1, 2017.

At your request, tax authorities can send you this document by mail.

Refusal of registration

If all your documents are in order, you don’t have to worry about refusal.

However, in the following cases, you are likely to encounter this problem:

• in the absence of any necessary document;
• if there are typos in the application or the specified data is unreliable;
• if the candidate entrepreneur was declared bankrupt less than 5 years ago;
• if there is a valid court ban on business activities.

Knowing about these pitfalls, in most cases it is easy for an entrepreneur to avoid them.

Step #3. Choosing a tax system

One of the key aspects successful business- in a correctly chosen taxation system. To switch to the optimal tax payment regime, you need to know the basic parameters and conditions for applying each of them.

There are currently 5 tax regimes available:

1. General mode or OSN assigned by default. That is, if you have not taken any further action within 30 days from the date of receipt of the Unified State Register of Individual Entrepreneurs, then the Federal Tax Service automatically places you on the general taxation system. OSN is characterized by the highest tax burden.

To prevent the Federal Tax Service from making this choice for you, you need to submit a notification about the application of the desired tax system. This can be done simultaneously with the transfer of documents for registration of individual entrepreneurs or within 30 days after.

Otherwise, the nearest reporting period, and for the OSN it is 12 months, the following tax rates and obligations will apply to you:

The general tax regime implies:

• 20% income tax or 13% personal income tax;
• 18% VAT on the sale of services and goods;
• property tax.

An individual entrepreneur should take care of his tax burden and switch to special regimes.

2. A single tax on imputed income (UTII) attracts with a fixed tax amount that does not depend on the amount of profit. Moreover, you do not need to calculate it yourself - the state did it for you, determining or imputing to you a certain potential amount of income. The amount of this tax is affected only by physical indicators: the number of hired personnel, the area of ​​retail premises, the number of vehicles, etc.

However, this mode cannot be applied if the IP is on the official team more than 100 employees, and the type of activity of the entrepreneur is not suitable for UTII. A complete list of activities permitted for use of the UTII system is contained in the Tax Code of the Russian Federation, Art. 346.26, paragraph 2.

Good to know: In UTII mode it is possible to reduce up to 50% tax on the amount of insurance premiums paid in the current quarter for employees. If an individual entrepreneur works without employees, then he can reduce the amount of the single tax up to 100%, reducing it by the amount of the fixed contribution paid to the Pension Fund in the current quarter.

3. Patent tax system (PSN) also has its advantages. For example, there is no requirement to pay taxes quarterly or submit a tax return. All you need is to acquire a patent for the desired type of activity and for a certain period from 1 before 12 months. An entrepreneur in the patent system no longer shudders at the thought that he missed the deadline for filing his next tax return. In the future, he only keeps a ledger of income and expenses.

This mode is acceptable for individual entrepreneurs with staff no more than 15 people and an annual profit not exceeding 60 million rubles.

Good to know: You can switch to PSN at any time during the tax period - the patent will be valid from the date of its issue.

You must apply for a patent in advance. The tax authority will issue a patent 10 days after receiving your application.

4. Simplified taxation system (simplified tax system) – is the most profitable today. It represents a minimum tax regime and simplified reporting. An entrepreneur can choose the base from which the tax will be calculated: only on income (gross revenue) or on profit (income minus expenses). A declaration under the simplified tax system is submitted once a year, and the tax is paid in advance payments for the quarter, half a year and year.

An entrepreneur can switch to the simplified tax system at the registration stage or within the first 30 days from the date of entry into the Unified State Register of Individual Entrepreneurs. If this moment is missed, then the next chance will appear only in the new year.

5. Unified agricultural tax (Unified agricultural tax) is identical to the simplified taxation system. However, it is available only to entrepreneurs who are engaged in the cultivation, sale, and processing of agricultural products.

Attention, innovation! From January 1, 2017, entrepreneurs providing services to agricultural producers also received the right to apply the Unified Agricultural Tax.

It is worth noting that the legislation also provides for the combination of several taxation systems. Let us dwell on the simplified tax system and examine its advantages in more detail.

Simplified taxation system for individual entrepreneurs

As mentioned above, individual entrepreneurs on the simplified market suffer least from the amount of taxes and the need to deal financial statements. All that is needed in this case is to keep a ledger of expenses and income.

The simplified tax system also relieves individual entrepreneurs from calculating and paying:

• VAT- only customs and VAT remain within the framework of contracts trust management and simple partnership;
• Personal income tax for the individual entrepreneur himself;
• property tax;
• land tax;
• transport tax, if these three types of assets are used in the interests of the individual entrepreneur’s business.

Also, individual entrepreneurs who have chosen gross revenue (only income) as the object of taxation receive the right to reduce their tax to 100% by the amount of the fixed payment paid in the current period to the Pension Fund.

Step #4. Current account for individual entrepreneurs

Opening a current account is not a mandatory condition and remains at the discretion of the individual entrepreneur. It may be needed in cases where most or all of the entrepreneur’s suppliers and clients work on a cashless basis.

How to choose a bank for an individual entrepreneur's current account?

To decide which bank you will open an account with, it is useful to listen to the following tips:

• It's best to the selected bank is located at your place of residence.
• The “Bank-Client” function should become one of the main factors when choosing a bank. After all, management in cash, receipts and sending payment orders through online banking is very convenient thing. It greatly saves your time visiting the bank and standing in line for service.
• Pay attention not only to cost of opening a current account, but also its monthly maintenance, and cost of one payment order.
• The selected bank must provide service for registration of a regular plastic card to an individual, where funds will be transferred from the current account you opened;
• Choose a bank with long operating hours. It's not very convenient when your bank limits your checking account transactions to 16:00.

What documents are required to open a bank account?

Each bank has its own list of requirements. However, basically they all ask for the following:

• Application for opening an account;
• original passport;
• extract or record sheet of the Unified State Register of Individual Entrepreneurs;
• a card with samples of the individual entrepreneur’s signature and his seal (certified by a notary or a bank employee in the presence of the entrepreneur);
• licenses and patents, if any;
• SNILS.

Previously, all individual entrepreneurs were required to notify the tax office about opening a current account within 5 days.

However, since April 2014, this procedure has been abolished, which has made life significantly easier for Russian entrepreneurs.

Yes, on official website of the Federal Tax Service of Russia the following information was published: On May 2, 2014, Federal Law No. 52-FZ of April 2, 2014 came into force, which amended Article 23 of the Tax Code of the Russian Federation to abolish the obligation of taxpayers - individual entrepreneurs to report to the tax authorities about the opening (closing) of accounts in banks.

Photocopy of the Unified State Register of Individual Entrepreneurs for opening an individual entrepreneur's current account

Step #5.

The procedure for individual entrepreneurs’ handling of cash has been a popular subject of state control over the past two years. The government is trying to bring the income of entrepreneurs out of the shadows, making their payments to the population completely transparent.

So, in latest edition dated 07/03/2018 54-FZ “On the application cash register equipment when making payments in the Russian Federation” it is clearly stated that From July 1, 2018, the following categories of entrepreneurs are required to switch to using online cash registers:

• Individual entrepreneurs on the general and simplified taxation systems, providing catering services;
• Individual entrepreneurs on UTII and Patent, working in the field of trade and catering and using hired labor;
• Individual entrepreneurs on any taxation system and regardless of the field of activity, if they use the labor of at least 1 employee.

That is, already now they must carry out cash payments with their clients through an online cash register.

Postponement until July 1, 2018 for online application cash register given by the following IP:

1. Individual entrepreneur provides services to the population (except for catering and retail). Checks are then replaced by strict reporting forms, sales receipts, receipts.
2. Individual entrepreneur operates in any field, but does not have a single employee. At the consumer's request, he is obliged to issue him a receipt or check that confirms the fact of the transaction.

Before the expiration of this “graceful” adaptation period, entrepreneurs are recommended to purchase, register and work out several test operations through an online cash register in advance (1-2 months in advance).

The following are forever exempt from any type of CCT:

• Individual entrepreneurs operating in remote and hard-to-reach areas;
• whose business is in the care and supervision of children, the sick, the disabled, the elderly;
• Individual entrepreneurs engaged in the acceptance of glass containers and secondary raw materials, but not scrap metal;
• Porter services can also be provided without the use of a cash register.

Important! Persons who conduct business without using online cash registers in areas where they are required may receive a fine of 10,000 rubles or more.

Step #6.

Production of IP seal

A seal is an optional attribute of an individual entrepreneur, but it can be useful when opening a bank account or in the process of drawing up and signing contracts and concluding transactions. To date, the Government has not determined strict requirements to contents additional details

You can purchase stamps from any company that directly manufactures them. If desired, the entrepreneur can order simple printing or automatic printing. The cost of the finished product is from 400 to 800 rubles. You can reduce time and choose one of the ready-made samples or order an individual design.

Examples of seals and stamps of individual entrepreneurs

The legislation does not prohibit the placement of additional information on stamps in the form of a logo, TIN or ORGN. But the placement of objects of state symbols on stamps is prohibited.

Important! The seal of an individual entrepreneur at the tax office and other government agencies does not require registration.

5. Pros and cons of individual entrepreneurs. Responsibilities and rights that are important to know about as an individual entrepreneur

Once you have received the Unified State Register of Entrepreneurs (USRIP) entry sheet, you can safely begin to start and develop your entrepreneurial activity.

However, it is important to remember the limitations.
For example, among them there is a ban on wholesale And retail trade alcoholic products. If you want to open a store in which alcoholic beverages will be among the goods, you should register with the tax office as a legal entity - LLC.

Ignoring this restriction is the most common violation among individual entrepreneurs. But before opening your own business, it is important to familiarize yourself with the complete list of all prohibited types of individual entrepreneur activities. You can download this list below from the link:

Advantages and disadvantages of individual entrepreneurs as a form of business

We can talk a lot about the advantages and disadvantages of opening a company in the form of an individual entrepreneur, since there are enough of both. However, it is enough to consider at least the main ones to get some picture of the individual entrepreneur.

Advantages (+):

Advantage 1st. Simplified registration process

Almost everyone can register an individual entrepreneur. That is, there is no need to resort to the help of independent experts. A person who has at least once encountered the preparation of any type of documentation will spend on this procedure maximum 1.5 hours of time. Moreover, there is no need for personal interaction with the tax office - registration documents can be sent by mail or electronically.

Advantage 2. Relatively low penalties and three-year immunity from tax audits

The commercial activities of individual entrepreneurs are subject to control and supervisory measures of various bodies, but in the first three years no one has the right to “touch” the entrepreneur with inspections.

If the entrepreneur conducted his activities carefully and conscientiously, then even after this period they will not come to him tax inspectors and Rospotrebnadzor.

That is, in order for everything to go smoothly, the individual entrepreneur should take care of compliance sanitary standards, timely submission of tax returns to the Federal Tax Service and information to the Pension Fund and the Social Insurance Fund.

But even if it happened that a novice businessman committed an administrative violation, then the penalties on average 10 times less those assigned to legal entities for similar offenses. However, we can talk about this for quite a long time. In any case, individual entrepreneurship rightfully tops the list of the most “benign” forms commercial activities.

Advantage 3. High level of work flexibility

This organizational and legal form provides the opportunity to freely own and dispose of all proceeds from business activities. Based on this, you are completely “your own boss” and can do whatever you want with the proceeds immediately after receiving it. For comparison, an LLC does not have such an opportunity.

This has already been mentioned above, but it is still worth mentioning in the list of advantages the possibility of working as an individual entrepreneur without having a seal. In case of conclusion of commercial and even employment contracts You just need to put your signature indicating “B. P.", which means "without seal."

There is no urgent need to open a bank account; you can only work with cash.

It is much easier for an individual entrepreneur to open a new point in another city or even region. If the PSN is used, the entrepreneur will only buy a patent in the region being developed. With UTII, it will be registered with the local tax authority. For comparison: LLC in this case will need to register a branch or separate division with a bunch of accompanying red tape.

Disadvantages (−):

Disadvantage 1. Level of responsibility for obligations

Pay special attention! According to the legislation of the Russian Federation, all property belonging to him serves as security for debt obligations of an individual entrepreneur.

What does this mean? Let’s imagine a situation where an individual entrepreneur failed to fulfill his responsibilities and accumulated a certain amount of debt. At this moment, creditors have every right to take away from an individual entrepreneur in court: bank deposits, a car, any material assets, real estate that is not the only home.

Among the main responsibilities of an individual entrepreneur is the payment of insurance contributions to the Pension Fund. At the same time, the fact that the entrepreneur did not make a profit or worked at a loss is not taken into account. Also, payment of a fixed payment to the Pension Fund is mandatory if the individual entrepreneur did not conduct business at all and even due to incapacity for work.

So, for example, for 2017, each individual entrepreneur had to pay 27 990 rubles of compulsory insurance contributions.

In 2018, the amount of the fixed payment for the “future pension” will already be 32,385 rubles. per year, and then provided that the revenue for 12 months did not exceed 300,000 rubles. Otherwise, you will have to pay the Pension Fund another 1% of the amount exceeding this limit.

For example, the income of IP Sidorov for 2018 amounted to 1,000,000 rubles. Until December 31, 2018, he must pay a fixed contribution of 32,385 rubles to the Pension Fund. And since his revenue exceeded 300,000 rubles, he will additionally give the Pension Fund 1% of the excess amount: (1,000,000 - 300,000)*1%=70,000 rubles.

In total, IP Smirnov replenished the Fund by 102,385 rubles.

Disadvantage 2.“An organization that has no name” or your name in plain sight

The legislation of the Russian Federation does not provide own name individual entrepreneurship. Your name in all documents will be your Last Name, First Name, Patronymic.

For example: abbreviated name of individual entrepreneur Pupkin F.M. Full name: Individual entrepreneur Pupkin Firdaus Magometkadyrovich

So, in comparison, legal entities have the right to an individual name.

For example: Limited Liability Company "Megapolis" or LLC "Megapolis".

Disadvantage 3.

Image nuances

For unknown reasons, in practice, not all companies have the desire to cooperate with individual entrepreneurs, fearing some vague reputational risks. Nevertheless, the tactics of conducting commercial activities of an individual entrepreneur are not inferior to the principles of an LLC, and the measure of responsibility of an entrepreneur is disproportionately higher.

For those who are joining the ranks of businessmen for the first time, experts still recommend opening an individual entrepreneur.

After all the stages of registering an individual entrepreneurship have been completed, you need to carefully study your rights and obligations in order to avoid troubles. To do this, download a document that specifies all the rights and obligations of an individual entrepreneur.

6. Once you become an individual entrepreneur, start a business and get rich Unfortunately, not all those businessmen who have successfully registered as individual entrepreneurs achieve financial success . Most business development is the initial phase, where most of the failures occur.

Don’t rush to give up the idea of ​​becoming a businessman after the first difficulties. If your idea is not successful, try to learn from your mistakes and start the business again. Mistakes are the most valuable part of the experience. Sooner or later, if you are persistent, you will definitely reach heights. Motivate yourself with big goals and be sure to read books written by rich, successful people.

7. Conclusion

A new entrepreneur should take care to receive an information letter from Federal State Statistics Service Rosstat .

As for registration in Pension Fund (Pension Fund) And Social Insurance Fund (FSS), then in this case your participation is not even required. Notification of registration and other information from government departments will be sent to your registration or temporary registration address.

For entrepreneurs with a simplified tax system, the total amount of taxes is reduced by the amount of contributions required by the Pension Fund. It does not matter whether you pay tax on income or on income minus expenses.

Summarizing the above, we can come to the conclusion: opening an individual entrepreneur on your own requires not only collecting the necessary documents, but also thinking about and making some decisions. This entire process, even including purchase and registration online cash register, takes approximately 1 month.

However, the instructions described can simplify the process and reduce it to a few days. Moreover, today you can collect all the necessary documents on the Internet, sitting on the couch and using virtual services. Read also “”, which is easier: buy an offshore company or register it, etc.

We hope that in this article we have examined the issue of individual entrepreneur registration in sufficient detail. We tried to give you clear step-by-step instructions on how to open an individual entrepreneur and answer your questions about what needs to be done and what documents to collect. If you have any additional questions, ask them in the comments after the article.

What you can do right now:

1. Read our step-by-step instructions for registering an individual entrepreneur
2. Prepare and submit an application for individual entrepreneur registration
3. Download a free book about the top 10 secrets of rich people which will allow you to become a truly successful and rich businessman

Are you interested in the question: “How to open an individual entrepreneur in 2016?” To register, you will need to independently collect the necessary documents, pay the state fee, determine the taxation scheme under which your company will operate, and so on. We offer step-by-step instructions that will help you go through this difficult procedure as quickly as possible.

Registration of individual entrepreneurs and necessary documents

Those who wish to become individual entrepreneurs must prepare for a rather complex procedure that can be completed independently, but overcoming a number of obstacles. There is also the opportunity to use the services of specialists. They will be able to as soon as possible help with the preparation of the necessary documents or do everything on a turnkey basis.

If you decide to go this route on your own, then you need to prepare:

• Application completed in form P21001;
• A document confirming payment of the state duty;
• Passport.

It seems like a simple list, but when it comes down to it, the pitfalls become visible.

OKVED code

Each future individual entrepreneur chooses a code independently, based on the type of their activity. According to current legislation, an entrepreneur has the right to engage in any type of activity if it is not of a socially dangerous nature. An exhaustive list of permissible types of activities is in OKVED.

Advice! Pay special attention to the choice of code. Think through and evaluate in advance all the activities you plan to perform so as not to encounter problems in the future. You can select several OKVED codes to fully cover the intended work.

The selected groups are noted in the application form P21001. Please note that if the activity you have chosen is subject to licensing, you must submit an appropriate application. A specialized government agency will issue you a license and an OKVED code along with it.

Tax system

Once you have decided on the type of your activity, you need to understand under what taxation scheme you will work. It directly depends on the selected OKVED codes and the expected income of the individual entrepreneur.

Today there are 4 taxation systems:

1. Simplified – simplified tax system;
2. Agricultural – Unified Social Tax;
3. General – OSNO;
4. For imputed income - UTII.

In addition, an individual entrepreneur is required to pay tax for each employee of his enterprise. The tax amount is 13% of the employee’s earnings. If there are no employees, a tax of 22,261.38 rubles applies to individual entrepreneurs. This figure is relevant for those individual entrepreneurs who work on the simplified tax system and have an income of less than 300 thousand rubles. in year. If the profit exceeds the specified amount, then the tax amount increases by 1% of the amount by which the established limit was exceeded.

Also, additional taxes may be imposed on individual entrepreneurs based on the type of activity they choose. That is why it is important to correctly indicate OKVED codes when filling out documents.

The size of the state duty that the future entrepreneur will pay depends on the chosen system. The payment receipt must also be attached to the application for opening an individual entrepreneur.

Collection of documents

Having selected OKVED codes, the taxation system and paid the state duty, you can proceed to collecting a package of documents. There are also several nuances here. You need to provide your TIN and a copy of it. If you don't have one, you should contact your local tax office to obtain one. This may take several weeks.

You also need to make a photocopy of all completed passport pages. The sheets should be sewn together. If you are a foreign citizen, you will need a copy of the temporary residence permit or permanent residence permit. Opening an individual entrepreneur is available only to persons who have one of these statuses.

Attention! If you wish to switch to a special tax regime, you must attach a written notice of this to your application. Please note that after registering an individual entrepreneur, a transition to the simplified tax system is available, but only once a year.

These documents do not need to be certified by a notary and are submitted to the tax office at your place of registration. The fact of submitting documents must be confirmed by a receipt that is issued to you authorized person. It also indicates the time to receive a response and completed documentation. If in deadlines you will not come to receive documents, they will be sent by mail to the place of registration.

If you are unable to submit documents yourself, you can issue a power of attorney to another person. Some specialists who provide individual entrepreneur registration services work according to this scheme. You can also use postal services. For this purpose, documents are sent with a valuable letter with attachment. It contains a complete list of attached documents. Then all copies must be notarized.

Procedure for submitting documents

To avoid any problems when submitting an application, you must fill it out in block letters or on a computer by downloading the form on the State Services website. It is important to follow a number of rules:

• indicate the name and code of the tax authority where you plan to submit documents;
• mark the selected OKVED codes, at least 4 characters;
• All pages are numbered and the fields are filled in. Should not remain free;
• It is better not to sign in advance, as well as the date. The exception is when documents are sent by mail. But in this case, the signature is placed in the presence of a notary.

Refusal to open an individual entrepreneur

If you fill out the application correctly and provide all the necessary documents, there is no need to worry about refusal. However, in practice there are situations when you can get it:

Obtaining a certificate

If no problems arose when submitting the documentation, congratulations, the most difficult part of the path has been completed. Next, you should receive the OGRNIP certificate at the specified time. You will also be given:

• extract from ERIP;
• notification of tax registration;
• certificate of registration with the Pension Fund of Russia.

Attention! If the tax office’s operating hours do not provide for the issuance of documents, then they will be sent to you by registered mail along with the OGRNIP certificate.

Cash machine

According to current legislation, any monetary transaction, both in cash and non-cash form, must be carried out exclusively using a cash register. The exceptions to this situation are:

1. Individual entrepreneurs providing services to citizens. It is permissible for them to use strict reporting forms;
2. Entrepreneurs using the UTII tax system. However, upon consumer request, they are required to issue a receipt or check.
3. Individual entrepreneurs whose activities are carried out in remote places;
4. Persons selling newspapers in special kiosks;
5. Those engaged in small retail trade;
6. Individual entrepreneurs engaged in securities trading.

This list is not exhaustive. This information can be clarified in more detail at the tax office.

Checking account

Another point that should be emphasized is obtaining a current account for individual entrepreneurs. It is not mandatory and becomes relevant only in the case when the volume of non-cash payments from an entrepreneur exceeds 100 thousand rubles. In this case, he should contact the bank for more detailed information.

When choosing financial institution Please note a few points:

1. Pay attention to banks located within easy reach of your residence.
2. It’s good if the selected institution has the “Bank-Client” function. It will allow you to save time waiting in queues by using online account access services.
3. Study the conditions for opening and servicing an account, its cost.
4. When opening an account, you must be provided with a plastic card for an individual. face. Funds from the account must be transferred to it.

Opening an individual entrepreneur is a responsible step that will require a lot of time and effort from you. After completing the paperwork, the final step is to obtain a stamp. Regarding additional There are no strict requirements for details on it, so you can contact any company to make a stamp.

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