How to open an individual entrepreneur in the city. What documents are needed to register an individual entrepreneur - a list of necessary documents and actions

• • Step #1. Fill out the application and select OKVED codes and pay the state fee
  • Step #4. Current account for individual entrepreneurs
  • Step #5. Online cash register for individual entrepreneurs in 2018: 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 2018 - step-by-step instructions will clearly and consistently indicate what needs to be done . Here you will also find a list of all necessary documents for registration of individual entrepreneurs.

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 2018 - necessary documents and actions, last changes and latest news.
• The process of registering an individual entrepreneur + step-by-step instructions on how to open an individual entrepreneur yourself in 2018

How to open an individual entrepreneur yourself step-by-step instructions 2018 + 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. They are for short time and a small amount 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 2018 - 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 yourself in 2018 - 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 precisely so that you can clearly and clearly understand the algorithm of actions when registering an individual entrepreneur, 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;
• species code directory 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 perfumery products 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 it - 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 2018 here.

Government payment duties. Registration of individual entrepreneurs is a paid government 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

Individual entrepreneur can register in tax authority at your place of residence.

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?

The remote method of submitting documents is also not prohibited - through Russian Post. by registered mail with a description of the attachment 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 go to optimal mode payment of taxes, 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 Entrepreneurs, the Federal Tax Service will automatically place you under 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 modes.

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 Vehicle 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 the 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 are no requirements for quarterly tax payment and provision tax return. All you need is to purchase a patent for the right type activities 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 entering it 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” system suffer least from the amount of taxes and the need to deal with accounting reporting. 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 trust management and simple partnership agreements;
• 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 - no required condition and remains at the discretion of the individual entrepreneur himself. 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, managing funds, receipts and sending payment orders through online banking is a 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 dated April 2, 2014 No. 52-FZ, which included Article 23 Tax Code The Russian Federation has introduced changes that abolish the obligation of taxpayers - individual entrepreneurs to report to the tax authorities about the opening (closing) of bank accounts.

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

Step #5.

Online cash register for individual entrepreneurs in 2018: who is exempt and who is obliged to use it?

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 July 3, 2018, 54-FZ “On the use of cash register equipment when making payments in the Russian Federation” clearly states that

• 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.

A deferment until July 1, 2019 for the use of an online cash register is given to the following individual entrepreneurs:

1. Individual entrepreneur provides services to the population (except for catering and retail). Checks are then replaced by strict reporting forms, sales receipts, and receipts.
2. An 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 the content of additional details on the seals of organizations.

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

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) Record 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 in alcoholic beverages. 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 you open your business, it is important to familiarize yourself with full list all prohibited types of activities of individual entrepreneurs. You can download this list from the link below:

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 a maximum of 1.5 hours on this procedure. 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 an entrepreneur conducted his activities carefully and conscientiously, then even after this period tax inspectors and Rospotrebnadzor will not come to him.

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 “gentle” forms of commercial activity.

Advantage 3. High level of work flexibility

This organizational and legal form provides the opportunity freehold and disposal 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 mandatory 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 for its own name for 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 level 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 businessmen who have successfully registered as individual entrepreneurs achieve financial success. The most difficult stage of business development is the initial one, where most of the failures occur.

7. Conclusion

Watch Andrey Merkulov's motivational video on how to achieve your goals: A new entrepreneur should take care to receive an information letter from Federal service .

state statistics Rosstat As for registration in (Pension Fund Pension Fund ) And (Social Insurance Fund), 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 while 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

Opening own business inevitably involves registration of a legal entity in one of the forms. In addition, you can register as an individual entrepreneur.

This is often a simpler and more attractive route than opening a limited liability company. We will describe this procedure in more detail in this article.

What is needed to open an individual entrepreneur and what has changed recently

What documents are needed

In order to register as an individual entrepreneur, you must provide a number of documents:

• First of all, this is about state registration (approved in 2012).
• In addition, you will need a copy of your identification document - it is preferable to use a passport of a citizen of the Russian Federation.
• Receipt for payment of state duty.
• Copy of TIN.

Interestingly, the latter document may not exist. In this case, along with submitting documents, it is necessary to prepare all the papers to obtain a TIN. However, this will seriously delay the time required to review documents and obtain a certificate.

How much does it cost? Paying the state fee and filling out the application

There are two options for submitting an application - in person to the tax authority at your place of residence or through the Federal Tax Service website without electronic signature. The second option is more convenient in that it requires only a one-time presence at the tax office. However, it has its drawbacks: checking a person’s personal data takes quite a lot a large number of time.

The completed application must contain the following information:

• Full name of the entrepreneur - indicated in Russian for citizens of the Russian Federation, in Latin - for citizens of other states.
• Birth information – date, place of birth.
• Citizenship – with clarification of the state for foreign citizens.
• Residence address.
• Details of the identity document - two spaces must be indicated in the number (between the pairs of numbers indicating the series, and between the series and the passport number).
• Data from documents confirming the right to reside in the Russian Federation (for foreign citizens).
• Information about OKVED codes.
• Confirmation of the accuracy of the data in the application indicating the full name, telephone number in international format and email address.

Information about the person who will attest to the authenticity of the signature on the application will also be indicated - his position and Taxpayer Identification Number (required only if documents are submitted without personal presence).

When paying the state fee, fill out a receipt in which you must indicate:

• address of residence and tax identification number of the payer;
• tax amount (in this moment — 800 rubles);
• name and details of the payee;
• budget classification code.

Selection of OKVED codes

In order for an individual entrepreneur to legally conduct his business, he must select a code in . This is especially true in cases where activities are subject to licensing by law. Code size cannot be less than 4 digits. In addition, it is advisable to indicate all possible types of activities that the individual entrepreneur plans to engage in (if the selected types are not carried out, liability does not arise).

If necessary, the businessman will be able to change or delete some of the codes specified during registration. To do this, a special application is filled out in accordance with the established rules, and after its consideration, the changes are entered into the unified register of individual entrepreneurs.

It is important to take into account that from January 1, 2016, the oldest OKVED code, number OK 029-2001, will cease to be in force. Accordingly, the choice of code for carrying out activities will be carried out according to 2 others:

1. OK 029-2007.
2. OK 029-2014.

Choosing a tax system

An individual entrepreneur can choose from 5 tax regimes:

1. General (OSNO)– it is necessary to pay personal income tax on the profit received, as well as VAT in the amount of 18 or 10% (depending on the type of activity). In addition, strict reporting is required.
2. Simplified (USN)– it is possible to pay tax on income in the amount of 6% or on the difference between income and expenses in the amount of 15%. It is characterized by less reporting, no need to pay VAT, and a limit on the number of employees to 100 people.
3. Patent– valid only when purchasing a patent, after which the individual entrepreneur’s earnings are not taxed. The peculiarity is that not every businessman can switch to this system - it all depends on the type of activity.
4. Unified tax on imputed income (UTII)– is a fixed amount that is determined for each type of activity. Beneficial if real income is significantly higher than the industry average.
5. Unified Agricultural Tax (USAT)– the rate is 6% on income minus expenses. To switch to this tax, it is necessary that income from agricultural activities account for at least 70% of total income.

In 2016, a number of budget classification codes will change, which include payments for the entrepreneur himself and for his employees. These include various types of insurance premiums.

Regardless of the chosen taxation system, individual entrepreneurs will have to make fixed contributions to the Pension Fund and the Compulsory Health Insurance Fund (PFR and FFOMS) for themselves.

Starting from January 1, 2018, after the entry into force of Federal Law 335 of November 27, 2017, these contributions will not be related to the minimum wage. Now these amounts will be paid in a fixed amount:

• for mandatory pension insurance 26,545 rubles for the billing period of 2018, 29,354 rubles – 2019, 32,448 rubles. – 2020;
• in the Federal Compulsory Medical Insurance Fund: 5,840 rubles for 2018, 6,884 for 2019, and 8,426 rubles for the billing period of 2020.

In addition, the size of these payments depends on the value of revenue (currently the threshold value is 300 thousand rubles per year). In this case, there are 2 options:

1. If the revenue is less than 300 thousand rubles, the entrepreneur must pay only the amounts indicated above.
2. If the revenue is more than 300 thousand, the entrepreneur will have to pay an additional 1% of the amount that exceeds 300 thousand rubles.

If reporting is not submitted on time, the individual entrepreneur is subject to a fine of 8 minimum wages.

An individual entrepreneur, regardless of the chosen tax system, will also have to pay property tax, which in 2018 must be paid before October 1.

A detailed description of the procedure is in the following video:

Submission and receipt of documents

After preparing the necessary package of documents, they need to be submitted to the tax authorities. Submission is carried out at the place of residence. If the place of registration is not indicated in the passport, registration will be carried out at the place of stay.

Documents can be provided in person or remotely: in the second case, a notary certification of a copy of the passport and signature on the application will be required. When the inspection accepts the documentation, it provides a receipt.

Next, you need to wait for the documents to be reviewed, the deadline for which is 5 working days. If they are filled out correctly, the entrepreneur receives registration certificate and extract from the Unified State Register of Individual Entrepreneurs. However, they can be delivered by mail or delivery service, or received through a representative.

Possible reasons for refusal

From time to time it happens that an entrepreneur is denied registration. It is important to understand that the decision may be made unfairly - in this case this question is decided in court.

The most common reason for refusal is that the aspiring businessman has chosen an activity that he cannot do. In particular, these are:

• All types of activities related to aviation (production, organization of transportation, etc.).
• Pharmaceutical activities (and drug production).
• Opening of investment and other funds.
• Production and sale of narcotic drugs, ammunition and weapons.
• Production and sale of alcohol-containing products.
• Organization of employment of citizens (for example, as a recruitment agency).
• Sale of electricity, etc.

Secondly, they may refuse if the application is filled out incorrectly or if not the entire package of documents is provided. If all the necessary papers are submitted at a location other than your place of registration, the tax office will also refuse to create it. A similar situation will arise if, by a court decision, the individual entrepreneur had to cease his activities for a certain period, which has not yet expired.

If an individual is already registered as an individual entrepreneur (in case the liquidation procedure has not been completed), he does not have the right to obtain permission to carry out activities. Finally, if the entrepreneur is declared bankrupt or closed forcibly, registration will not be carried out. However, this ban ends one year after these events.

Registration in other funds

For an individual entrepreneur, registration with 2 funds is required - the Pension Fund and the Compulsory Medical Insurance Fund. To register with them you must submit:

• Certificate of registration as an individual entrepreneur.
• Identity documents.
• Documents confirming registration.
• Certificate of registration with the Federal Tax Service.

In addition, in some cases it is necessary to register with the Social Insurance Fund:

• In case of hiring employees and concluding an employment contract.
• In case of concluding an agreement with the obligation to pay contributions to the fund.

Then, in addition to the above, documents will be required that will confirm the entrepreneur’s obligation to pay insurance premiums (most often these are considered labor or).

In most cases, the Federal Tax Service independently transmits data on individual entrepreneur registration to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund.

Printing, opening a current account, cash register

The cost of producing a seal varies from 300 to 1000 rubles (in the absence of a serious anti-counterfeiting system). It is necessary in order to further protect documents, to create a better image for the trust of clients, as well as to obtain a current account (since many banks require its presence), however it not required. The production time is one day.

After receiving the seal, you must open a current account. To do this, you need to submit a number of documents:

• IP certificate.
• Extract from the Unified State Register of Individual Entrepreneurs.
• Notification of registration with the tax authority.
• Notification of assignment of codes from Rosstat (not a mandatory item).
• Seal.
• Identity document.

Finally, you need to open a cash register. In some cases it is not mandatory:

• When working on UTII.
• When filling out strict reporting forms when providing services.
• When implementing certain types activities established by Federal Law.
• When carrying out activities in hard-to-reach places defined by a special list.

Thus, in 2018, the procedure for opening an individual entrepreneur will change somewhat compared to previous years. However, the main changes came back in 2015, so there are not many new nuances. If you carefully fill out the documents, the likelihood of not receiving a certificate is reduced to zero.

An individual entrepreneur (individual entrepreneur) is an individual who has proper registration and conducts business activities without registering as a legal entity.

Based on Article 23, part one of the Civil Code of the Russian Federation, any capable citizen of Russia or another country has the right to conduct his own business activities in Russia.

Why open a sole proprietorship at all?

Registration of an individual entrepreneur entails avoiding personal income taxes (NDFL), reducing payments to the Pension Fund of the Russian Federation (Pension Fund of the Russian Federation) and the FSS (Social Insurance Fund). On the other hand, the official registration of an individual entrepreneur opens up more opportunities for you in cooperation with various firms and companies that prefer, when interacting with your organization, to transfer money to current accounts by bank transfer, and then write it off as expenses.

At the very start of your career, it may be enough to work without official registration, when you are not yet cooperating with large companies. But then you will have to face problems disabilities and the reluctance of large organizations to work with your company - no one wants to work with illegal clients.

This is precisely why you need to open an individual entrepreneur and go on a “big voyage”. As a result of official registration, you will be able to access new level, and you will have the opportunity to earn more.

What does it take to open an individual entrepreneur in 2019?

Before you start collecting paperwork for registration, it will be useful for you to familiarize yourself with the following points:

• You must have a Taxpayer Identification Number (TIN). If you do not currently have it, you have the opportunity to apply to receive it. You can do this either together with submitting the entire package of documents for individual entrepreneur registration, or in advance. Only in the first case, registration will take much longer instead of the required 5 working days.
• You should decide in advance on the tax system that is most suitable for you.
• You will need to decide on the types of activities you will engage in (OKVED codes). They must be indicated when registering an individual entrepreneurship. The code that you write first is considered first priority. It will determine the amount of the insurance tariff of the Social Insurance Fund (SIF).

Next, we will consider in more detail the second and third points from the above list.

Selecting a tax system and OKVED codes

Let's start with the systems by which the amount of duty paid to the state is determined. All payments assigned to individual entrepreneurs are divided into 4 sections. This:

• fixed fee, which is paid at off-budget funds“for himself” (in 2019 it is 36,338 rubles, and if his income exceeds 300,000 rubles, then an additional 1% of the amount of income exceeding 300 thousand);
• a set payment made to extra-budgetary funds, which is withdrawn from wages workers (the entrepreneur must exclude 13% of a person's income, working for him);
• additional taxes that are assigned in accordance with the type of activity;
• taxes assigned depending on the tax system you specify.

There are several payments of the latter type:

• General taxation system.
• Special modes, which in turn are divided into:
  • simplified taxation system (STS);
  • single agricultural tax (UST);
  • unified tax on imputed income (UTII);
  • taxation system for the implementation of production sharing agreements.

Each of them has its own characteristics and criteria by which the amount of payment is determined.

As for OKVED codes, first you need to figure out what they are.

OKVED codes or the All-Russian Classifier of Economic Activities are codes with encrypted and classified all types of activities that can be used if you have your own business.

When registering an individual entrepreneur, it is better to immediately decide what exactly you want to do and indicate not one, but several codes. Although, on the other hand, too many of them can lead to certain problems and confusion in the numbers. From the choice of main activity, i.e. The first code specified during registration determines the size of the mandatory insurance tariff.

It is necessary to take into account that you can only engage in the type of activity specified during registration, and each type of activity has its own taxation system. They may vary depending on the region in which you will register.

Required documents

If you decide to register your own business, you will need a certain set of papers to do this. It looks like this:

• Passport.
• A stapled photocopy of each page of the passport. You will need it to send the documentation set by mail.
• A receipt certifying payment of the state fee for registration of individual entrepreneurs.
• A copy of the certificate with the taxpayer identification number (TIN), if available.
• Application for registration of an individual as an individual entrepreneur in form P21001. If the situation is such that the one who signed this paper for some reason is not able to bring the papers in person, it is necessary to have them certified by a notary to certify the applicant’s signature (1 copy).
• Application for application of the simplified taxation system (STS) according to form No. 26.2-1 (2 copies).

After submitting the documents, you should receive a receipt for their receipt and one of the copies of the transition to simplified system taxes. When submitting documents electronically from January 1, 2019, the state fee is not paid.

We write and submit an application to the tax office

The registration application consists of five pages. In it you need to indicate your Full name, contact details (phone number and e-mail), passport details, OKVED codes and TIN. It must be filled out in block letters and legibly so that no problems arise in the future.

How much does it cost?

When registering yourself as an individual entrepreneur, the amount of expenses is only 800 rubles. It is in this amount that you need to pay the state duty at the branch of Sberbank of Russia nearest to you. A receipt confirming this must be submitted along with all other documents.

Also, when you go to a lawyer to have your application certified, you will have to leave about 350 more rubles there. At the same time, he will check your document for errors so that they do not interfere with your registration as an individual entrepreneur.

What documents should you be given after registration?

The time it takes to register an individual entrepreneur may differ depending on the region where you will do it. But basically this procedure takes five working days. The date of issue of papers will be written in the receipt that you will receive when submitting the package of documents. In the event that you are unable to pick them up in person, they will be sent to you by mail.

Upon completion of registration, you will receive the following documents:

• Certificate of state registration of an individual as an individual entrepreneur (OGRNIP).
• Certificate that you, as an individual, have been registered with a tax authority.
• Extract from the Unified State Register of Individual Entrepreneurs (USRIP) (1-4 pages).
• Certificate that you, as an individual, were registered with the Pension Fund of the Russian Federation at your place of registration.
• Notification that you have been assigned statistics codes from Rosstat.

After this, you need to make copies of all the documents you received and then give them to the tax inspector.

Registration in other institutions

It may happen that you will not be given some of the above papers. To receive them, the tax office will send information that you have been registered as an individual entrepreneur to the Pension Fund of the Russian Federation. The Pension Fund, in turn, will have to send you a certificate of registration by mail.

If this does not happen, you will have to contact them yourself, having with you the Individual Entrepreneur Registration Certificate (original and photocopy), taxpayer identification number and pension certificate.

What to do next?

After receiving all the documents that indicate that you have every right to engage in entrepreneurial activity, the only main rule that you need to remember is that you are now required to pay taxes, maintain documentation and reporting.

In order to be able to make non-cash payments, you will need open a current account. It will also be needed if contracts are concluded for an amount exceeding 100,000 rubles with other individual entrepreneurs.

To open a current account and certify your documents, you will need own seal. Thus, if you have made a seal for yourself, then in further work one signature will no longer be enough to certify the document.

In the case where your activity involves paying for services using cash or bank cards, you will need a cash register. Although there are exceptions related to the chosen taxation system and certain trading conditions.

Why can they refuse registration?

The reasons why they may refuse to register you may be different. Below are the main circumstances why this might happen:

• If you provided incorrect information or made mistakes or typos when filling out documents.
• If you submitted incorrect documents, or if they were not complete.
• When you submitted your documents to the wrong place.
• In case you were declared bankrupt and less than a year has passed since that moment.
• If a sentence was imposed to prohibit business activities, and its validity period has not yet expired.

As you can see, registering yourself as an individual entrepreneur is not difficult. The main thing is to follow the instructions presented above, and everything will work out for you.

If you compare registering an individual entrepreneur yourself and through an intermediary, then each option has its own advantages and disadvantages. Self-registration takes a little more time to gather the proper documents and complete them, although your costs will be negligible. Registration of an individual entrepreneur with the help of an intermediary, on the contrary, takes less time, but you will need to pay him for the work. Thus, the amount you spend will increase significantly. So, the choice is yours.

Changes for 2019

Registration as an individual entrepreneur does not imply major changes. The main ones will be related to tougher penalties for committing certain violations:

• In particular, if the registration authority doubts the reliability of the data provided by the entrepreneur, it will be able to stop the registration process for a period no more than 30 days.
• Persons who violated the law during business activities they previously organized may be denied registration.
• Administrative penalties will become more stringent: for example, when providing incorrect information for the first time, the fine varies from 5,000 to 10,000 rubles.
• Administrative liability is also tightened upon registration using dummy persons. Moreover, it is now sufficient to have a statement from the dummy director to prove the illegality of the actions taken.

Currently, everyone is aware of who an individual entrepreneur is, but not everyone knows how to become one and what exactly needs to be done for this. Any person can become one - an individual who has the right to operate as an entrepreneur, of course, after he registers it.

So that not too many difficulties bother you, in this article we will analyze the algorithm of action and clarify what the step-by-step instructions include, how to open an individual entrepreneur on your own in 2016. All you need to do is seven actions, seven steps, climb seven steps and become successful.

On to the pros self-study It also applies that you will gain experience in business, and subsequently it will be much easier for you to select. In addition, you will save a lot of money without turning to specialists for help. But if you don’t want to prepare the documents yourself, the registrars will take care of all the work - they also guarantee a refund to pay the state fee if the Federal Tax Service refuses due to their fault. They will also tell you the deadline for registering an individual entrepreneur in 2016. But these services are not free, and you will also need to transfer your personal documents to third parties, including your passport and so on. Remember that if you go to these people, you may miss out on a significant opportunity to learn about the entrepreneurial branch. As for the cost of opening it on your own, there is a state fee of eight hundred rubles, notary expenses from a thousand rubles. Registrars charge from one to four thousand rubles for their services. There is also a state fee, plus notary registration in the same amount as when opening it yourself.

Second. You need to clearly know what kind of business you will devote yourself to. It will help you to open an individual entrepreneur on your own in 2016. The bottom line is that on one of the sheets you need to list 57 activity codes. Of course, one may not be enough, so you can take the second one. However, you need to provide one type of activity as the main one, others will play the role of additional ones. As you work, you can change the contents of the list that indicates your preferences.

Third. You will need to fill out this, this is the most important document for registering an individual entrepreneur. That is why you cannot make mistakes in these papers, otherwise the tax office may refuse you. You do not need to sign your name yourself; this must be done when the inspector is next to you. tax service or a notary. If you are not submitting the documentation in person, please provide the details of your authorized representative.

Fourth. Our detailed step-by-step instructions recommend the following: . As already mentioned, its size is eight hundred rubles. This can be done in several ways. Firstly, this is filling out a form; for this you will need information about the details of the registration authority at the tax office or on the website of the Federal Tax Service. Secondly, you can resort to the help of the Federal Tax Service. They will help you create a receipt.

Fifth. In order for your business to progress successfully, you need to decide on the tax system as early as possible. The most convenient one is . You can submit an application only until the period of thirty days has expired from the date of opening your individual entrepreneur. But you can do it even simpler - submit it along with all the documentation.

Sixth. If you want to open an individual entrepreneur on your own in 2016, you will need the following necessary documents. Application for registration of form P21001 in one copy. Receipt of payment of state duty, copy of passport - also in one copy. And a notification about the transition to the simplified tax system, in two copies. Those who do not have citizenship will need copies of temporary residence permit or permanent residence documents, as well as a notarized translation of a foreign passport - all in one copy. The Federal Tax Service will tell you which tax office you need. When you submit your documents, you will be given a special receipt indicating that your application has been accepted.

Seventh. Be sure to note that in 2016 maximum three working days should pass from the time you submit the documents. You need to come on the appointed day to receive the documents along with a receipt and a notarized power of attorney, if the receipt takes place with it. You will receive a certificate that the individual entrepreneur is registered, that the individual entrepreneur is registered with the tax authority. And also a USRIP record sheet. After this, you can safely call yourself an individual entrepreneur, because this is what it really is. Our congratulations!

• 3. Step-by-step instructions for registering an LLC
  • Documents for LLC registration
• 4. How to open an LLC on your own - 10 steps
  • Stage 1. Familiarization with the conceptual laws governing the activities of LLCs
  • Stage 2. Definition of activities
  • Stage 3. Assigning a name to the LLC
  • Stage 4. Determining the number of founders
  • Stage 5. Formation of authorized capital
  • Stage 6. Selection of a legal address for the Company
  • Stage 7. Filling out and registering documents
  • Stage 8. Receiving documents
  • Stage 9. Order printing
  • Stage 10. Opening a current account
• 5. Choice of taxation system
• 6. Actions after opening an LLC: 10 first tasks
• 7. Liquidation of an LLC - step-by-step instructions
  • Official liquidation of the LLC
  • Alternative liquidation
• 8. Timing and price of LLC liquidation
• 9. How to close an LLC - 8 steps for liquidation
  • Step No. 1. Making a decision and appointing a liquidator
  • Step No. 2. Notification of the tax office
  • Step No. 3. Publication in the media of the decision to close the company
  • Step No. 4. Notification of creditors about the closure of the company
  • Step No. 5. Creating a liquidation balance sheet
  • Step No. 6. Collecting a package of documents
  • Step No. 7. Submitting documents for LLC liquidation
  • Step No. 8. Final. Receiving documents on deregistration
• 10. Conclusion

Hello, readers of our site WhereIkakZarabot.ru! In this article you will learn a lot of useful information about how to register an LLC in 2018, what innovations have appeared in the last two years. The article will be interesting and existing entrepreneurs who are planning to reorganize or liquidate their LLC.

In the article you will find a list of necessary documents and step-by-step instructions for registering and terminating the activities of a legal entity. After all, you want to simplify the task of opening your own business and freely navigate the new conditions of 2018? Good luck!

So, the questions we will consider in this article:

• Features of a legal entity in the form of LLC;
• How to register an LLC yourself - step-by-step instructions in 10 stages;
• Liquidation of an LLC in 2018-2019 - step-by-step instructions in 8 steps;
• What documents will be needed to liquidate an LLC, types of liquidation, etc.

LLC registration step by step instructions in 2018- what to do and what documents you will need, read on

1. What is an LLC and what is its main advantage?

Limited Liability Company (denoted by the abbreviation LLC) is a commercial organization created (established) by one person or group of persons and characterized by the division of its authorized capital into shares in accordance with the investments of its creators (founders).

Such a commercial organization operates on the basis of its main document - the Charter. It contains information about the full and abbreviated name of the LLC, its legal, actual and postal addresses. Information about the founders, the size of the authorized capital and how its shares are distributed among the participants are also described in the Charter.

This document also provides for the following subtleties: what to do if one of the founders leaves the Company? Can the Society do without the press? What rights are vested in the participants of a legal entity and what responsibilities do they have?

The founders of an LLC do not bear full responsibility for the obligations of the organization. The risks of loss associated with the activities of a legal entity are limited only by the size of the share of each participant in the Company. The main advantage of this organizational and legal form is minimizing the risks and liability of its owners (founders).

2. Features of the activity: who is LLC suitable for?

Before you finally decide to create a Limited Liability Company, you need to thoroughly understand the features of its activities:

1. This company may have several co-founders or one - the only founder. Both individuals and legal entities have the right to create an LLC, but a legal entity cannot be the sole participant of the Company.
2. Each participant of this organization is liable for its obligations solely in the amount of the share contributed by him to authorized capital.
3. The main goal of an LLC as a commercial organization is to make a profit. All other types of his economic activity are tools for multiplying income.
4. Charter- this, as mentioned above, is the key document of the LLC. This is what the tax service requires when registering a legal entity.
5. An LLC (or a share in it) can be either bought or sold. The market value in case of sale is determined by a professional business valuation expert. And in order to acquire an LLC, it is enough to buy it (a share in it) from the previous founders.
6. Unlike individuals classified as individual entrepreneurs (IP), an LLC has its own name and there are no restrictions on commercial activities.
7. At the same time, the number of taxes for LLCs is greater, and the amount of fines that the company is forced to pay is an order of magnitude higher than for individual entrepreneurs. Yes, and accounting reporting is required to be maintained by an LLC and is characterized by a greater degree of complexity.

When is it optimal to open an LLC?

Although this organizational form of business is more “heavy” than an individual entrepreneur, it has a number of additional options that private entrepreneurs are deprived of. Let's take a closer look at in what cases it is better to register an LLC:

1. If you want to take part in tenders or engage in government procurement, individual entrepreneurs have much less chance in this field of activity. (Read also - “ »)
2. If there is an intention to produce and sell alcoholic beverages, engage in securities, banking, security and other other activities that are prohibited by law for individual entrepreneurs.
3. If there is a need for lending for large amounts, it is easier for banks to interact with LLCs, and they also provide legal entities with a wider range of forms of financing. An LLC has a better chance of attracting investment.
4. There is a desire to increase its image and weight in the eyes of clients and partners: traditionally, LLC is considered a representative, full-fledged organization with proper name. The latter gives you a chance to create your own brand - and this is a great thing. It is also easier for a legal entity to work with counterparties (to negotiate installment plans and deferred payments, to enforce their payment terms, etc.) than for an individual entrepreneur.
5. Unwillingness to take big risks and answer for obligations with personal property. This is a clear argument in favor of the LLC - in the event of debt formation, the personal property of the participants will remain inviolable. Creditors will share among themselves only the authorized capital, the minimum amount of which is only10 000 rub. Meanwhile, real estate, cash savings, personal transport, and goods can be recovered from the debtor by the court.

And risks such as large fines can be completely avoided if you conduct your business carefully and competently.

You shouldn’t be afraid of taxes either, because special regimes are also available for LLCs. Switching to them will help optimize and reduce the tax burden.

As for the mandatory maintenance of accounting documents, you can get rid of this headache by outsourcing the activity.

How to open an LLC yourself in 2018 step-by-step instructions+ necessary documents

Stage 8. Documents receiving

If the state registrar at the tax service checked and accepted your documents for signature, it means that before the opening of the LLConly left 3 day. You will be returned one copy of the Charter with a registration mark, the Unified State Register of Legal Entities and a certificate of registration with the tax authority with a TIN assigned once and for all.

Attention! Innovation:From 01/01/2017, OGRN certificate forms have been cancelled. Instead, the Federal Tax Service issues a Unified State Register of Legal Entities.

When receiving it, carefully check all the information recorded in it. Distorting data can lead to considerable hassle later. If, during a thorough check, you did not find any inaccuracies, you can congratulate yourself: from now on you are a full-fledged owner of the company! Only two stages separate you from the start of official activities.

Stage 9. Print order

This stage – a voluntary step towards consolidating the official status of your society. To order a print, you will need constituent documents(OGRN, TIN certificate). It can be made at any company specializing in this profile.

Attention! Innovation:From 04/07/2015, limited liability companies are NOT required to have a seal. The Company's Charter must contain information about the use or non-use of the seal.

However, with a seal it is more solid. Is not it? Here you have to choose from the proposed catalog one of the design versions of the print design you like. Immediately take care of purchasing ink for it.

It may take from a couple of hours to one or two days to make a seal. If in the Charter of your organization you provided for the presence of a seal, then from now on you will need it when completing transactions and signing contracts. In other words, you will seal all written actions performed on behalf of your Society.

Stage 10. Opening a current account

Bank account – the most important requisite of an LLC. It will receive all funds transferred to the company and carry out non-cash payments with counterparties. You can open an account at any bank. You should compare and study the tariffs of several banks.

Account servicing conditions vary significantly among different financial institutions. Some banks set a subscription fee, others charge money only for the transaction, and still others introduce a commission fee. You should compare all these nuances and choose the most acceptable conditions for you.

In addition, do not be lazy to inquire about the reliability rating of the bank you have chosen. You probably know thatthe state does not insure cash legal entities placed in banks . If a financial institution’s license is revoked or it is declared bankrupt, your LLC will have no choice but to be included in the register of creditors with your demand for a refund.

It is important to know! Deposits and other funds of LLCs placed on current accounts are not subject to compulsory state insurance.

By the way, you have the right to open not one, but several current accounts in banks chosen at your discretion. LLCs may also have accounts in foreign banks - this is not prohibited by Russian legislation.

5. Choosing a tax system

No one has the right to impose a tax system on you. Her choice is yours. There is a general mode and a special one. General is assigned to an LLC by default, if it has not expressed a desire to switch to a special regime.

OSN or general system taxation obliges:

1. Maintain complete accounting and reporting.
2. Regularly provide tax and financial statements to the tax authority.
3. Pay income tax at 20%
4. Pay value added tax - VAT.
5. If a legal entity has property, land, or transport on its balance sheet, then it is obliged to pay the appropriate taxes on all assets.

Wherein tax reporting served for each type of tax. Most likely, such requirements can scare away small businesses and completely discourage them from organizing something.

The state took this into account long ago and, in order to make life easier for entrepreneurs, introduced simplified regimes. They combine several types of taxes into one, with a reduced rate.

The most popular special mode is the simplified tax system. It can and should be used by all start-up companies whose annual turnover is less than 150 million rubles and whose staff does not exceed 100 people. Additional criteria for this system can be studied atwebsite of the Federal Tax Service of Russia.

Using the simplified tax system, an organization can itself determine the base from which it will pay tax. So, if “Income” is chosen as the object of taxation, then the tax rate is from 1 to 6% (depending on in which subject of the Russian Federation the company is registered).

The company has the right to choose the object “Income minus Expenses” and pay from 5 to 15% in the form of tax on profits. The rate is determined by the municipal authorities of a particular region.

You can declare your desire to switch to the simplified tax system at the stage of LLC registration. To do this, you will need to fill out (manually or on a computer) a notification of a certain form.

Good to know:You are allowed to consider the decision on choosing a tax system within 30 days from the date of creation of your organization. After this, the transition to “simplified” will become possible only from next year.

A similar regime, the right to apply which only manufacturers of agricultural products have, isUnified agricultural tax. To switch to the Unified Agricultural Tax, an organization must produce, and not purchase and process, crop and livestock products.

An additional criterion for the application of the unified agricultural tax is the share of sales of agricultural products. It should occupy 70% or more of total revenue.

Attention, innovation!From 01/01/2017, the state allowed the use of unified agricultural tax for companies engaged in servicing producers of livestock and crop products.

The most simple system taxation is UTII. Within its framework, you don’t even need to calculate the tax yourself - the state did it for you. It doesn’t matter how much income your company receives, you will equally pay 15% of the tax base every quarter.

This base is served by the so-called “imputed income,” that is, income that can theoretically be obtained from one or another type of activity.

The only thing that can affect the amount of tax is a set of physical indicators. Roughly speaking, they describe the size of your business: the number of employees or the number square meters shopping area.

Not all companies can choose this special regime, but only those engaged in activities falling under UTII. You can take a look at the list of such types of businessesHere.

It is important to know!If the LLC operates in several areas, some of which fall under UTII, and the other part - under other tax regimes, then she is obliged to keep separate records of taxes - calculation, payment and filing of declarations.

The general good news for all special taxation systems is that taxes are subject to reduction by the amount of insurance premiums paid. This also includes payments to employees on sick leave.

Good to remember:After calculating the tax, do not forget to reduce it to 50% by the amount of insurance premiums and disability benefits paid in the current quarter!

Please note that fines and penalties for insurance payments are not taken into account.

Example. Dandelion LLC paid 57,867 rubles in insurance premiums in the third quarter of 2018, of which 867 rubles were penalties and fines.

The advance payment for 9 months under the simplified tax system for Dandelion LLC amounted to 166,000 rubles, then it can only reduce its tax by 57,000 rubles, since everything else is fines (867 rubles).

If the tax of this company were 50,000 rubles (less than the amount of insurance premiums paid), then in this case it has the right to cut its tax by only 50% - that is, by 25,000 rubles.

Read 5 more articles on the topic:

Good to know:It is not necessary to provide a document confirming the transfer of information to the Pension Fund. The departments themselves will exchange the necessary information electronically.

Step #7. Submitting documents for LLC liquidation

The collected package of documents is submitted personally by the head of the liquidation commission, or by mail with a list of attachments, or electronically viataxpayer’s personal account on the Nalog.ru website. In the latter case, an enhanced qualified electronic signature will be required.

On the day of transfer of documents, the last tax period ends for the LLC that has ceased to exist. This means that you need to calculate and pay taxes, as well as file your final tax return.

Step #8. Final. Receiving documents on deregistration

Within 5 working days, the tax authority checks the submitted documents and, if everything is in order, registers the liquidation of the LLC.

There are cases in which the tax office may refuse this final procedure. In this case, the Company will receive a document justifying the reason for the refusal. Their exhaustive list is approved by law.Official reasons for refusalYou can watch it yourself to avoid annoying mistakes.

On the 6th day you can pick up documents confirming the completion of the closing process:

• • Unified State Register of Legal Entities;
  • Notification of deregistration of your LLC with the tax authority.

Only after this can you be calm and congratulate yourself on the successfully completed, difficult procedure of LLC liquidation.

If you have any questions about opening an LLC, watch the video

10. Conclusion

Dear readers, in this article we described in detail the liquidation and registration procedure, gave full information how to open an LLC on your own in 2018-2019 + step-by-step instructions on how to close an LLC.

Changes in registering or closing an LLC from year to year are minimal.(The amount of the state duty may change, an additional certificate may be added, but these changes are not significant and you can always find out the most relevant and up-to-date information on the official resources of government services, as well as in the branches of the tax service, the Social Insurance Fund and the Pension Fund of the Russian Federation)