Individual entrepreneur is one of the simplest forms of business organization. So, where it is necessary to start if you suddenly decide to register an individual entrepreneur without using the services of law companies?
First of all, it is very important to choose the types of economic activities in accordance with the generally accepted classifier of types of economic activities in Russia and choose a tax system. It should also be noted that the registration of IP has a simplified order, and the registration process itself takes no more than 7-10 days.
Russian entrepreneurs have the opportunity to choose one taxation system of two: simplified and general. The basis (the generally accepted tax system) is one of the types of taxation in which all the insurance fees and taxes are paid and in full accounting is carried out. The taxation system, which is called simplified, allows entrepreneurs to keep not fully accounting, that is, the company is exempted from income tax, payment of VAT, insurance premiums for medical insurance and mandatory inconsistent social insurance and property tax. That is why the registration of firms is most often carried out according to a simplified taxation system.
In the All -Russian Classifier, each variety of activities is assigned its own code. For the full registration of an individual enterprise, it is necessary to determine, among others, additional types of IP activities and the main. It is more profitable to select the maximum number of varieties of economic activities, which you may need for further work. It is also necessary to pay your attention to the fact that in order to carry out some types of activities you may need a special resolution (tolerance, license and the like).
The next stage is careful preparation of documents. To fulfill registration as an individual entrepreneur, it is necessary to provide the following documents to the registering authority at the place of residence:
– a receipt that will indicate that you paid the state fee;
– a copy of the passport;
– application in the form P 21001;
– (if desired) Application in form No. 26.2-1o transition to a tax system, which is called simplified.
IP registration is much simpler than registering an LLC, therefore there are much more individual entrepreneurs than limited liability companies.
An application for state legalized registration of a certain individual in the role of an individual entrepreneur must be filled out in the subsequent way.
Sheet 1. This sheet shall indicate the code of the body that registration (in the Moscow region, the registration authority is MIFNS No. 46) and the name. The same statement of the application indicates the detailed personal data of the individual entrepreneur (name, surname, middle name, place and date of birth, citizenship, place of residence, gender and so on.). In the eighth paragraph “Number of varieties of economic activities”, numbers must indicate the total number of varieties of activities.
Sheet 2. This sheet shall indicate the detailed data of the document that certifies the identity. For each citizen of the Russian Federation, such a document is a passport of a citizen of the Russian Federation, for this reason they are required to fill out paragraphs 9.6; 9.5.;9.four.; 9.3.; 9.2.; 9.one. statements.
Sheet 3. On the third sheet of the application, it is necessary to indicate the identification number (if any) of the taxpayer and in the column “applicant” put a signature. We must never forget that the application should be signed only if the documents submitted to the registration authority will be submitted by the applicant himself. In the event that you are going to send documents through any proxy or mail, a copy of the applicant’s passport and the authenticity of the signature must be attested with a notary.