And so, you decided to open your own business and want to register business activities to conduct a legal, "white" business. In its essence, individual entrepreneurship is the simplest organizational and legal form that exists in Russia.
Individual entrepreneurs (hereinafter referred to as "IP") are ordinary individuals, except that they have a certificate of business registration and are registered with the tax. Therefore it is not necessary to confuse them with legal entities (LLC, for example) and other organizational forms. The responsibility of FE and OOO is quite different, as the first one is a natural person and the other is legal.
Many aspiring businessmen choose the form of pi not by chance. This organizational form has a number of advantages. For example, to register a PI does not need to prepare an entire package of documents, and run a bunch of instances. Unlike the registration of the same LLC, where most often have to ask for help to specialists, in the case of IP you are limited to 4 documents, which include: a copy of the passport, a copy of the certificate tin, Kvytok on the payment of duty and application for registration Activities. In addition, the registration of individual entrepreneurship is worth the penny-you need to pay only 800 rubles of the state fee and on this your expenses are over.
Another obvious advantage is the deadline for registration. Checking the documents in the tax, which you are filing for registration, takes only 5 working days (it is by law). It is a week after the submission of documents to ifts-you are an individual entrepreneur. Simple, fast and easy!
From a legal point of view, some businessmen choose PiS, because the amount of fines in case of violation of legislation is relatively small. Comparatively, because if you have an LLC, for the same violation (for example, did not spend during the attestation of jobs) the amount of the fine for you will be 5-10 times more than for "Ipjeshnika". From this point of view it is more profitable to be an individual than a legal person. Though why to break something, when it is possible to work honestly, but in our country everything can be.
There are, of course, disadvantages of this organizational form. One of the most important is responsibility for obligations. Individual entrepreneurs in case of legal liability (bankruptcy, litigation, etc.) are responsible for all their assets. That is your home, apartment, car, computer, etc. Bailiffs can select all to repay the debt that belongs to the Pi on the right of ownership. But LLC (limited liability company) is responsible only for its authorized capital, the fact that it was made by its founders (and assets of the organization).
In addition, the form of pi is not convenient in case of opening a business by several individuals, such as business partners. You can register a pi for only one person. It turns out that on one broadcasts all the obligations, and in case of which it bears full responsibility, and others will be "not in business". In this case, the company is usually registered.
Well, you've decided to register a pi. The order of your actions will be as follows:
- Step into the tax inspectorate at your place of residence (on the registration). Take their requisites to pay the state fee for the registration of IP. Go to the bank and pay 800 rubles (as of 2014);
- Fill in the application for registration of IP in the form approved by the federal law. The form can be downloaded and online, but it is constantly changing and you can accidentally fill out the form in an older edition. Such a statement will not be accepted. Therefore, do not lazy to ask a valid application form directly in the tax. It's going to be safer. For one, consult on the completion of the application, including the choice of Okvjedov (separate conversation).
- Make a photocopy of your passport. Not all sheets, only those where there are records. Also make a photocopy of the inn. Passport and original Inn take with you to the tax, they can come in handy (passport required)!
And so, before submission of the documents for registration at you on hands should be: the receipt on payment of duty, photocopies of the passport and the tin, the application for registration of the PI. If you do not have anything from this list, you will not receive your registration documents.
After the successful delivery of documents to the tax law in 5 working days you can come for a certificate of registration as an individual entrepreneur. In the tax you should be given: Certificate of registration, certificate of statement on tax accounting, extract from Egrip.
In addition, Ifts provides information about your registration in the extrabudgetary funds-RPF and FSS. Under the law, entrepreneurs are obliged to pay insurance contributions to these extra-budgetary funds. Therefore, after you receive the documents in the tax, you need to visit the Pension Fund and Social Insurance Fund and collect certificates of registration in these funds.
Important Remark! After registration, you automatically get up to the general system of taxation. Therefore, if you planned to use USN (asked system of taxation), you should write an application for the transition to USN within five days after registration in Ifts.