How to open an IP for non-food products. Who can be an individual entrepreneur? We submit documents to the Federal Tax Service

You open a retail store and come close to registering a business: you are already deciding on the taxation system. The tax regime determines the amount of mandatory payments, the frequency of reporting and the amount of indirect costs for its preparation. In other words, how much money to give, how often to report and how to respond in case of violations.

Taxation systems differ not only. The main difference in direction is that each type is convenient for a specific activity. Let's figure out how to use the tax system for the benefit of your business.

Algorithm for determining the taxation system

There is no universal recipe for choosing a taxation system, but there is an algorithm that will help you navigate and choose the right one.

First step. Describe your company:

Where will you operate?
Who are your customers: individuals or legal entities?
What annual income do you expect?
How much are the assets worth?
What costs will you incur?

Second step. Analyze the taxation system in Russia in relation to your type of activity: you need to determine what fees and mandatory taxes you will have to pay.

Third step. Determine the optimal taxation system. The temptation is great to choose the system where there are fewer mandatory payments. This is logical, but not always correct. It is often more profitable to reduce profits today in order to achieve a global goal tomorrow. For example, if you plan to actively attract investments and expand your business in the future, then it is better to immediately choose an LLC and work according to the general system.

5 tax regimes

There are only five tax regimes in Russia. Four are suitable for trade: UTII, Patent, General and Simplified systems.

OSNO, UTII, USN and PSN are suitable for trading.

The single agricultural tax (ESKhN) is an analogue of UTII for those who grow, process and sell agricultural products on their own. For trade, in a broad sense, it is not suitable.

BASIC: a lot of documents and payments

The general taxation system is automatically applied to individual entrepreneurs and LLCs, if at the time of registration no application was submitted for the use of a special regime.

A business that lives by the rules of OSNO needs a professional accountant who knows in which cases 10% VAT is applied, in which 18%, and in which 0% at all. An LLC needs to keep accounting and tax records in full, and individual entrepreneurs need to keep books of income and expenses, business transactions. General system taxation is not the best way for a budding businessman.

Mandatory taxes:

At a profit. From the amount of the difference between income and expenses - 20% or 13% personal income tax for individual entrepreneurs.
For property. If the organization owns real estate.
value added tax. Usually it is 18% of the goods and services sold. VAT can be reduced by the amount of VAT you paid the supplier.

Argument both for and against OSNO - VAT. If you are going to work with large companies, then it is better to choose OSNO, but if you are engaged in small or medium-sized retail, choose one of the special modes.

USN: tax - once a quarter, report - once a year

The simplified taxation system is the most popular: instead of three general taxes, there is only one simplified tax system. The entrepreneur pays tax on a quarterly basis, and submits reports once a year. Under the simplified tax system, individual entrepreneurs do not pay personal income tax and property taxes.

In the simplified tax system, there are two options for paying tax:

From income— from 1 to 6%. Suitable if you have a small amount of expenses or do not support them with documents.
Income minus expenses- from 5 to 15%. The option is beneficial if the share of regular expenses is up to 80% of income. Suitable for trade.

The size tax rate depends on the region, income and type of activity. For individual entrepreneurs, there are no restrictions on the application of the simplified tax system - it is enough for an entrepreneur to write an application for the transition to this regime.

Limited liability companies have the following restrictions:

Staff up to 100 employees;
Income for 9 months does not exceed 45 million rubles, and for the year - 60 million rubles;
There are no branches and representative offices;
Not subject to agricultural tax.

The amount of tax can be reduced up to 100% through insurance premiums for employees. The mode is suitable if you are not going to open branches in other cities.

UTII: a fixed amount of taxes

A single tax on imputed income is paid quarterly. The amount depends on the volume of retail space, the number of employees and transport, but does not depend on the actual amount of profit. UTII is used for certain types of activities, which include trade. Main disadvantage UTII - the inability to file a zero declaration: even if you did not make a profit, you still have to pay taxes.

For LLCs and individual entrepreneurs, the same restrictions on the use of UTII:

Staff up to 100 employees;
The sales area does not exceed 150 sq. m.;
The share of another organization in the charter of the LLC does not exceed 25%;
Not subject to agricultural tax or patent;
UTII is allowed in the subject of the federation.

With UTII, individual entrepreneurs and LLCs can reduce the tax by up to 50% due to insurance premiums that are paid for employees. When making settlements with customers, the use of cash registers is not yet necessary - it is enough to issue a sales receipt.

PSN: patented and free

The patent taxation system can be adopted by individual entrepreneurs who are engaged in activities from chapter 25.5 of the Tax Code, which mentions, among other things, retail trade.

Restrictions for the use of PSN:

Staff up to 100 employees;
The sales area does not exceed 50 sq. m;
Income for the year is less than 60 million rubles.

The obligation to report to the tax authorities every quarter and pay periodic taxes has been removed from the entrepreneur working under the SIT. To conduct business, it is enough for him to buy a patent on time for a period of 1 month to 1 year and keep a book of income records.

The cost of a patent is set by local authorities, who calculate it based on possible income. Usually it is equal to 6% of the amount of possible income. PSN is beneficial to use for temporary and seasonal trading.

conclusions

If you work with legal entities that rely on a VAT offset, your choice is BASIC.
A small store without branches and representative offices - USN;
A small store with a large and constant profit - UTII;
Seasonal trade, fairs - PSN.

Memo to determine the taxation system.

Many familiar individual entrepreneurs who are engaged in small retail have heard that acquiring a patent is a profitable solution for individual entrepreneurs. However, not all of them understand what this benefit is and how to calculate the cost of a patent for retail for 2017.

IP on the patent: retail trade

If a citizen has a certificate of state registration as an individual entrepreneur and he is interested in organizing small business for small retail without high costs, that is, a profitable offer! The current legislation provides for this a special preferential taxation regime, the so-called PSN - patent taxation system (Article 346.43 of the Tax Code of the Russian Federation).

The legislator's minimum requirements for this are:

it is required to be registered in accordance with the established procedure as an individual entrepreneur and to have an appropriate registration certificate in hand;
carry out the activities in respect of which the application of the SPE is possible.

For retail trade, it is possible to acquire a patent if trade is carried out either through stores with a trading floor area of not more than 50 square meters. m, or through stores that do not have such trading floors, or if non-stationary trade is carried out (through the post office, online stores, vending machines) (clauses 45 and 46, clause 2, article 346.43 of the Tax Code of the Russian Federation);

to acquire an IP patent for retail trade.

Trade patent value

The simplest and most convenient option for calculating the cost of a retail patent is an online calculator posted on the website of the Russian Ministry of Finance at https://patent.nalog.ru/info/.

To do this, an individual entrepreneur needs to follow the above link and enter several indications:

period - 2017,
for how long you want to acquire a patent - indicated in months from 1 to 12,
choose your region of the Federal Migration Service among the proposed ones and indicate the municipality,
indicate the type of activity, for example, retail trade carried out through the objects of a stationary trading network with a trading floor area of \u200b\u200bno more than 50 square meters for each object of organization of trade,
indicate the number of isolated objects.

“The amount of tax when applying the patent system of taxation for this type of entrepreneurial activity for xx months. will be: xxx rub.

The tax amount is paid in two installments: 1 payment is equal to xxx rub. within a period not later than ninety calendar days after the commencement of the patent, 2 payment is equal to xxx RUB. no later than the expiration date of the patent.

If you do not understand the mechanism for calculating the cost of a patent for trade, then there is also a "go" button, which will redirect you to the section of the site "Patent taxation system", containing detailed information what is PNS, including the procedure for calculating the cost of a patent.

Retail Patent Cost

Let's use the online calculator and calculate the cost of a retail trade patent for 2017 for a period of 12 months, carried out by an individual entrepreneur in Moscow, Arbat, through one store without involving employees:

“The amount of tax when applying the patent system of taxation for this type of business activity for 12 months. will be: 240,000 rubles.

The tax amount is paid in two installments: 1 payment is equal to 80,000 rubles. within a period not later than ninety calendar days after the commencement of the patent, 2 payment is equal to 160,000 rubles. no later than the expiration date of the patent.

Where do you need to start in order to engage in trading activities legally? What is the best way to register? Do I need to obtain a trade permit and how should I do it? Are there any differences in obtaining documents when trading different goods? The article answers these and other questions.

Business form

Decide on the form of doing business. You can become an individual entrepreneur (IP) or establish a trade organization with the rights of a legal entity. For doing business, these forms have positive and negative sides. The package of documents required to obtain a trade permit depends on the type of business chosen.

Whether it is necessary to obtain additional documents depends largely on the choice of the form of activity and the range of goods. So, it is easier for individual entrepreneurs to keep accounting records, they do not need to follow the order of doing cash transactions, the entrepreneur has the right to keep all the proceeds. But you should not rejoice too much, since individual entrepreneurs are prohibited from trading in alcoholic beverages, and restrictions are also applied to them.

A legal entity is obliged to hand over the proceeds from trade to a banking institution. The advantage is that a legal entity can obtain a trade permit for the sale of almost any product. The main thing is that the goods are not banned for circulation in the country.

Package of documents

To obtain a trade permit (certificate of entry in the Commercial Register), you must submit the following documents:

legal entities provide constituent documents; IP - an extract from the Unified State Register of Legal Entities or a certificate of registration of IP;
certificate of registration with the Federal Tax Service;
data on the head and chief accountant, bank details (provided by legal entities);
a lease agreement for premises and documents on the ownership of the premises in which trade will be carried out;
Sanitary passport of the premises where trade will be carried out;
conclusions of the state fire supervision and sanitary and epidemiological service;
an agreement with a municipal or other service engaged in garbage collection;
list of products for trade.

It is important to know that obtaining a permit to trade in certain types of products (for example, alcohol) is accompanied by attaching the corresponding license to the specified list of documents.

The official registration of a business entails such a pile of obligations and payments that some enterprising novice businessmen are wondering - what will happen if they trade without an individual entrepreneur? Is it possible to lead entrepreneurial activity without going through the registration procedure with the tax authorities? In fact, this can entail quite serious consequences, and in order to warn those who want to save money and make their lives easier, we will consider this issue in more detail.

About registration

Any commercial activity aimed at making a profit must be registered. Even if you just knit gloves and sell them, sitting on a bench at the entrance. Even if you rent out your second garage to a neighbor. You may remember how you recently fought against the rental of private property and tried to bring this activity out of the shadows: to force private landlords to register their rental activities. And many were forced to rent apartments officially: open individual entrepreneurs, conclude an agreement with tenants and pay taxes.

The state functions thanks to taxes. Taxes are levied on almost all working citizens and sent to the country's budget to cover the costs of building roads, providing free education and medical care, defense, and the like. The very idea is this - by transferring taxes, we provide ourselves with various benefits from the state. When the state receives less taxes, it reduces its spending. And, above all, suffers precisely social sphere schools, hospitals and kindergartens.

That is why the supervisory authorities strictly monitor the legality of commercial activities. Working and trading without registering an individual entrepreneur or LLC is fraught with serious consequences - fines and even imprisonment.

Consequences of activity without registration

Opening an illegal outlet or any other commercial activity without state registration falls under the articles of three codes at once - Administrative, Tax and Criminal.

Let's start with administrative responsibility. The activity of an entrepreneur without official registration with the relevant state body falls under the wording of Article 14.1 of the Code of Administrative Offenses. Illegal trade under this article is punishable by a fine in the amount of 0.5 to 2 thousand rubles.

If administrative responsibility may seem ridiculous to you, then the Tax Code takes the issue of working without registration much more seriously! Article 116 of the Tax Code of the Russian Federation implies a fine of ten thousand rubles in case of violation of the deadline for filing an application for registration - this is if you are simply late with the right document run to the tax office, and work has already begun. And if you have been working without registration for a long time, tax inspectors will find out how long you have been doing this, using a special method, they will suggest how much income you could have received during this time (perhaps you only dream of such income) and take 10% of this amount from you . At the same time, the fine has a lower limit - if 10% of the estimated income turns out to be less than forty thousand rubles, you will have to pay these forty thousand. In addition, the inspector has the right to charge additional taxes and penalties for their non-payment on the estimated income, as well as fine you for not submitting tax returns.

In addition, the Criminal Code has a separate article 171, which imposes punishment for engaging in illegal commercial activities. The first paragraph of this article comes into force if your illegal business has caused significant damage to other citizens, legal entities or the state itself, or you have managed to earn a large amount of income (according to the law - over 1.5 million rubles). In this case, the fine can be up to 300 thousand rubles, or you will be deprived of the amount of your income or salary for two years. Also, an illegal entrepreneur can be arrested for six months, or sent to compulsory work for up to 480 hours.

If you were engaged in illegal activities not alone, but with a partner or friends, you may be called organized group, and then you will fall under the second paragraph of the article, under which the sanctions are even stricter. The same threatens you if, in the course of your unregistered activities, you were able to receive income on a particularly large scale - over 6 million rubles. So, the fine under the second paragraph of this article will be from 100 to 500 thousand rubles, or in the amount of the income or salary of the perpetrator for a period of 1 to 3 years, compulsory work will stretch for up to 5 years. And they can also award imprisonment for up to 5 years and a fine of up to 80 thousand rubles, or in the amount of income for six months. They can do without a fine - just plant them.

These are the consequences that a desire to trade without registering an individual entrepreneur or legal entity may entail. Of course, the fact of carrying out illegal activities still needs to be confirmed, however, tax inspectors and other representatives of regulatory authorities, if they wish, will be able to find the evidence they need. Working without registration, you can get into a fairly serious turnover. So register, choose tax systems that are convenient and profitable for you, and save on payments better with the help of them - since our Tax Code provides entrepreneurs with such an opportunity.

Mezentseva Vasilisa

An individual entrepreneur is a natural person who has passed a certain registration procedure and has the right to conduct entrepreneurial activities without forming a legal entity. Any capable citizen has the right to open an IP. Even a teenager can start a trading business, only to register as an entrepreneur he will need permission from his parents or guardians.

For a person who does not have experience of interacting with state institutions, the registration procedure for an individual entrepreneur seems complicated and confusing. For this reason, many novice businessmen use the services of intermediary firms and give extra money for this. These unnecessary expenses can be completely avoided if you prepare all the documents yourself.

In practice, the procedure for registering an individual entrepreneur is one of the easiest compared to those that have yet to be encountered in the process of carrying out trading activities.

Step 1. Determining the type of activity

Before submitting documents, it is necessary to determine under which OKVED code (All-Russian Classification of Economic Activities) the future trading activity of the entrepreneur falls. An individual entrepreneur can trade only in those goods that are reflected in his registration documents.

Individual entrepreneurs are registered according to the version of the classifier OK 029-2001 (NACE Rev. 1), despite the fact that this edition is outdated. This procedure for assigning codes will be valid until January 1, 2016, then the latest edition of OKVED will be applied.

Trading operations are classified by the following codes:

50 - trade in vehicles and motorcycles.
51 - wholesale trade.
52 - retail trade.

Within them, the sale of specific types and categories of goods stands out.

When filling out the application, it is allowed to list 20 codes. The code listed very first corresponds to the main activity.

It is more practical to indicate the maximum allowable number of codes during IP registration. This is not binding, but in the future it may be necessary for business development.

Additional codes can be entered after the completion of the registration process, but this service will need to be paid separately.

Step 2. Application for registration of IP

The application form P21001 for registration as an individual entrepreneur can be found on the official website of the Federal tax service or take printed forms from the tax office. The application form can be completed manually or on a computer. When filling in manually, all words must be written capital letters. Handwritten inscriptions are not allowed in the application filled out on a computer.

This document must be filled out with the utmost care. Incorrect applications account for the largest percentage of registration denials.

Step 3. Payment of the state duty

The amount of the state duty for registering an individual entrepreneur is 800 rubles. A receipt for its payment can be obtained from the tax office or generated on the website of the Federal Tax Service.

State duty can be paid:

In the branch of Sberbank.
Online via special service FTS.

Before paying, it is necessary to check the payment details - they must correspond to the tax office where documents will be submitted in the future. In case of refusal to register, the paid state fee is not refundable.

Step 4. Submission of documents to the tax office

You can register an individual entrepreneur only at the place of permanent residence (there are no territorial restrictions on doing business). The address and working hours of the tax inspectorate can be found on the website of the Federal Tax Service by entering the code of the required inspectorate in a special form. It is determined by the TIN number (the first 4 digits of the TIN individual is the IFNS code).

When visiting the tax office at the place of his residence, the future businessman must have the following documents with him:

Completed application form Р21001 in 1 copy.
Copy of passport (first page and registration).
Receipt for payment of state duty.
Copy of TIN.

You must have your original passport and TIN with you. Individual tax inspectorates impose additional requirements on documents (for example, provide copies of all pages of the passport). Therefore, it is better to find out in advance the specific list and requirements for documents in your tax office.

After receiving the documents, the registrar must issue an appropriate receipt. You will need it later, upon receipt of the finished registration documents.

Step 5. Obtaining documents for IP

The process of preparing documents should not take more than 5 working days. The receipt, which is issued upon receipt of documents, indicates the date of the return visit to tax office.

On the appointed day, the entrepreneur needs to go to the inspection with a passport and a receipt, where he will be given ready-made documents:

OGRNIP - certificate of state registration of an individual as an individual entrepreneur.
An extract from the USRIP - the Unified State Register of Individual Entrepreneurs.

Upon receipt of the documents, they should be immediately checked for errors and typographical errors. If they are identified, you need to contact the employee who issued the documents and draw up a protocol of disagreements. If errors were made due to the fault of the tax office, they will be corrected free of charge.

Errors identified later will have to be corrected through the procedure for making changes to the information about the individual entrepreneur and paying extra money for this.

If the tax inspectorate works on the principle of "one window", then the entrepreneur will additionally receive a notification from Rosstat on the assignment of statistics codes and on registration with the FIU. Otherwise, you will have to register with these authorities yourself.

Step 6. Registration with the FIU

All self-employed persons are liable to pay contributions to Pension Fund(FIU). At least for himself, and if there are employees, then for them. For registration in the territorial department of the PFR, it is necessary to prepare a list of documents:

Original and copy of the passport.
Copy of TIN.
Copy of OGRNIP.
Extract from EGRIP.
SNILS.

After the registration procedure is completed, the entrepreneur receives a corresponding notification and the details necessary for the transfer of insurance premiums. They can be paid once a year or quarterly. Payment of contributions is mandatory, regardless of the conduct of activities and profit.

In order for the registration process to be successful, it is necessary to provide the tax office with a complete package of correctly executed documents.

If no reasons for refusal are revealed (submission of false information, previous bankruptcy, errors in filling out the application, etc.), within a week after the first visit, the tax entrepreneur can begin to carry out his activities. The independent opening of an individual entrepreneur will give him the first experience of interacting with regulatory authorities, which will be useful in the future.