How to register an individual entrepreneur: step-by-step instructions

What documents are required to register as an individual entrepreneur, what taxation systems are available, how to submit an application – in the Kommersant certificate.

Step 1: determine the type of activity

The type of activity can be determined using the All-Russian Classifier of Types of Economic Activities (OKVED). In it you need to find the appropriate code for the business you are going to do. Taxes and insurance premiums will depend on this. If the code specified during registration does not match the actual activity, the entrepreneur faces fines from the tax office, and the bank may block monetary transactions. The main OKVED code should be the one that will bring the greatest profit. The amount of insurance premiums for employees depends on the main type of OKVED. They are calculated at a rate tied to the level of professional risk.

Step 2: choose a tax system

By default, a general taxation regime (GRT) is established for any individual entrepreneur. It involves the most taxes, complex accounting and tax filing. Therefore, it is important to consider special tax regimes. Among them:

— taxation system for agricultural producers;

— simplified taxation system;

— taxation system for the implementation of production sharing agreements;

— patent taxation system.

Most entrepreneurs choose the simplified system (STS), the decision is given 30 days from the date of registration of the individual entrepreneur.

Newly registered individual entrepreneurs with a simplified or patent tax system until the end of 2024 have the right to take advantage of tax holidays, that is, apply zero tax rates. However, the benefit applies only to individual entrepreneurs who carry out certain types of activities.

Step 3: submit documents for registration

To register as an individual entrepreneur, the following documents will be required:

— application for registration in form P21001;

— passport, copies of the photo spread and registration page;

– if you have chosen one of the special tax regimes – two copies of the application for a patent or notice of transition to the simplified tax system;

— receipt of payment of the state fee for registration of individual entrepreneurs. In 2024, its size is 800 rubles.

There are several ways to prepare and submit documents to the Federal Tax Service. The easiest way is through the website of the Federal Tax Service or through the mobile application “Personal Account of an Individual Entrepreneur”. After consideration, you will only need to sign the application in the assignment of the Federal Tax Service. You can also submit an application immediately at the Federal Tax Service or MFC office, or do it with a notary. Some banks offer a free service for registering individual entrepreneurs, provided that you open a business current account with them.

The Federal Tax Service must consider the application within three working days, the response will be sent by email. The letter will contain:

— entry sheet of the Unified State Register of Individual Entrepreneurs (form P60009);

— certificate of registration with the tax authority;

– notification with registration number in the Social Fund.