Many people, dreaming of their own business, register as private entrepreneurs. To do this, you need to know the registration procedure, as well as what, in fact, you are going to do. Depending on the turnover, type of activity and expenses, one or another taxation system is selected.
It is necessary
- - application for registration (form 21001);
- - his notarial certification;
- - receipt of payment of state duty;
- - certificate of registration of individual entrepreneurs;
- - notification of tax registration;
- - extract from USRIP;
- - an application for choosing a taxation system (application for the STS (form No. 26.2-1) or an application for UTII (UTII-2 form);
- - Bank account.
Instructions
Step 1
For registration by a private entrepreneur, you need to contact the tax authority at your place of residence, where you need to fill out an application for registration of an individual entrepreneur. You need to have your passport with you. After completing the application and receiving the seal on it, you must certify your signature by a notary. That is, sign in the presence of a notary.
Step 2
Next, you will need to pay the state fee for registering an individual entrepreneur (hereinafter referred to as IP). This can be done at any nearest branch of the Sberbank of the Russian Federation. The state fee is paid in the name of the applicant.
Step 3
After a signed and notarized application for registration of an individual entrepreneur, together with a receipt, is submitted to the tax office, where after 5 days you will be given a certificate of registration of an individual entrepreneur, a notice of tax registration and an extract from the USRIP (Unified State Register of Individual Entrepreneurs).
Step 4
Upon receipt of the tax registration documents, you need to select the taxation system. It can be general, simplified (STS) or imputed (UTII). To choose a simplified or imputed taxation system, within 5 days from the date of registration, you must submit an application for the STS (form No. 26.2-1) or UTII (form UTII-2).
Step 5
When choosing a taxation system, you need to compare the approximate income and expenses and take into account the type of activity (not all types of activities fall under the simplified or imputed taxation system). For example, the simplified taxation system does not apply to banks, insurance and investment companies, pawnshops, organizations with branches and representative offices, budget organizations, enterprises with more than 100 employees, entrepreneurs engaged in the production of excisable goods, lawyers, notaries, professional sellers of securities, persons transferred to the taxation system for agricultural producers.
