Opening of IP in 2020

To open an IP in 2020, no special knowledge or preparation of complex documents is required. The procedure is available to competent persons, including minors 14-18 years old, with the consent of the parents or legal guardians. The step-by-step instructions presented below will help to understand the necessary actions and organizational aspects.

OKVED code selection

When deciding to open an IP in 2020, as a rule, there is already a clear idea of ​​what activities it is planned to engage in. It remains only to choose the appropriate version of the code from the list of OKVED (All-Russian Classifier of Types of Economic Activities). Moreover, their number is unlimited. The main thing is to indicate first the code corresponding to the main activity, the rest will be considered additional. Only 4-digit codes can be used for the application for registration of IP, which is to be filled in further, two- and three-digit options are not acceptable.

When choosing, it should be borne in mind that for different types of activities restrictions on the use of the taxation system and licensing requirements may apply, and they may vary depending on the region of residence. After registration, the entrepreneur has the right to amend this list by submitting a special application to the tax office.

Choice of tax treatment

Another stage of preparation before opening an IP is to decide on the most profitable taxation system. By default, the entrepreneur will use a common system (OSNO), but at your discretion you can choose one of the special modes that is most suitable for the chosen line of business:

The difference between the general system and other special modes is the number of taxes paid: in the first case it will be 3-5 different payments, in the second - only 1-2.

1. Simplified tax system (STS). The main conditions of application are annual income of not more than 150 million rubles, an application for notification of the transition to the USN directly with a package of documents for registering an IP or within 30 days later. In this case, you can choose one of the subspecies of the regime: “Revenues” (tax is 6% of the received income) or “Revenues minus expenses” (the tax is 15% of the difference).
2. Unified imputed income tax (UTII). Special mode is valid until January 1, 2021. and is suitable only for certain types of activities, the list of which is indicated by the Tax Code of the Russian Federation. In this case, a fixed amount of tax is paid, the amount of which is determined taking into account several factors.
3. Patent System (PSN). It provides for the acquisition of a patent for a period of 1 to 12 months at a fixed price. Possible activities are also indicated in the Tax Code.
4. Unified Agricultural Tax (UPC). The regime is suitable for entrepreneurs if they receive more than 70% of their income from agricultural production. The tax rate is 6% of the difference between income, expenses and VAT.

Collection of documents

Having decided on the OKVED codes and tax regime, you can start collecting documents necessary for opening an IP. In 2020, citizens of the Russian Federation will need:

• Copies of passport and TIN.
• Application for registration.
• Receipt of payment of state duty (as appropriate).
• Notification of the transition to the simplified tax system (if necessary).

Application Processing Procedure

An application for the opening of IP in 2020 should be filled out in the form of P21001. It consists of 5 sheets, but the 3rd is intended only for foreign citizens and stateless persons, citizens of the Russian Federation do not hand over this part at all. The document is submitted in one copy with loose sheets so as not to damage the barcodes.

The form itself can be printed out (single-sided printing only) and hand-filled with black ink or entered in electronic form (using the 18th Courier New font size). It focuses on machine readability, so each letter and number fits into a separate cell. A complete list of requirements for filling out the document is indicated in the appendices of the Order of the Federal Tax Service of Russia dated 01.25.2012 No. MMV-7-6 / 25 @.

Download application form for opening IP in pdf format

Download application form for opening IP in Excel format

Fill out the form with utmost care, since any errors and deviations from the standards can cause a refusal to register IP. If you re-submit the application, you will need to pay the state fee a second time.

The application must indicate:

• On page 1: name, TIN (if available), gender, date and place of birth, citizenship of the applicant.
• On page 2: the full address of the place of residence, information about the identity document.
• On sheet A: primary and secondary OKVED codes.
• On sheet B: confirm the accuracy of the information entered, select the procedure for issuing documents, indicate the contact phone number and e-mail.

When filling out, you can focus on the submitted sample

The applicant’s signature is required on the document, which is:

• at personal submission: in the presence of a tax officer;
• when filing through a proxy: in the presence of a notary public;
• for electronic filing: in advance, when filling out a document, but only if there is an enhanced qualified electronic signature.

State fee for opening IP

In general, the amount of state duty for opening an IP in 2020 is 800 rubles. For the convenience of citizens, the website of the Federal Tax Service runs a service to generate a receipt for payment. To get it, you must:

1. Select in the field the type of payment "State. fee for registration of individual entrepreneurs ”(18210807010011000110).
2. Indicate your full name, TIN (in the absence of the latter, payment by bank transfer is not possible), address.
3. Press the button “Generate payment document” and print.

You can make a payment here on the website, through any bank branch or the public service portal. In the latter case, you can also get a 30% discount. If payment will be made by credit card, electronic wallet or mobile phone, the cost of opening an IP will be even less - 560 rubles. It is important to print / keep the receipt for submission to the tax.

From January 1, 2019, when submitting documents for opening an IP in electronic form, applicants may not pay a state fee.

Submission of documents

You can register as an individual entrepreneur only at the tax office at the place of registration or stay. You can do this:

• In person or through a representative (if there is a corresponding power of attorney), contacting the tax or MFC directly. Please note that registration services are not provided by all MFC branches.
• By registered letter with a list of investments sent to the address of the tax office.
• By electronic submission (through the website of the Federal Tax Service, the State Service portal), subject to the availability of an enhanced qualified electronic signature.

At a personal visit, the applicant is issued a receipt on receipt of documents, with electronic filing - a notice of admission.

Registration Completion

If the tax authorities do not have questions about the submitted documents, after 3 days (or after 7 when contacting the MFC) you can get the official status of an individual entrepreneur.You can learn about the completion of registration using the online service on the website of the Federal Tax Service or by visiting the tax office. Tax authorities also independently send information about the registered IP to the Pension Fund, from where a notification about registration should come within a month.

Since April 29, 2018, the issuance of any registration documents in paper form has been stopped in Russia. The entrepreneur receives an e-mail notification of registration with the tax inspectorate and a record sheet from the Unified State Register of Enterprises. If you need to get their printed versions you need to submit an additional request.

Read also:

• How the tax works on New Year's holidays in 2020
• Application for personal income tax return in 2020
• Insurance premiums in 2020: payments, transfers, changes

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