What to do after registering We go to the statistics department. Typical mistakes of the post-registration period

It took place, and you have a certificate of registration of the company in your hands. But that's not all. There are a few more steps you need to take to LLC registration was completed, the firm was able to start operating, and you or the firm were not held liable in any way.

This will require:

1. Make a round seal of LLC.

2. Get statistics codes.

3. Get registered with off-budget funds.

4. .

5. Notify the tax inspectorate and extra-budgetary funds about opening an account (in 2014, the obligation was canceled).

6. To contribute the authorized capital in full (please note! since May 2014, the authorized capital is paid in).

7. Get a license and (or) certificate of a self-regulatory organization.

8. Make letterheads, seals and stamps (optional).

9. Notify the authorized body of the start of entrepreneurial activity (if it is established for this type of activity).

LLC registration: what to do after registration?

1. Making a round seal. In accordance with the law "On Limited Liability Companies", LLC is required to have a round seal. There is no limit to the number of seals a society can use. The seal of the LLC certifies the signatures on the documents of the company. Its presence is mandatory on financial documents (accounts, invoices, etc.).

To make a print, you need to contact any company involved in their manufacture. Making a simple round seal takes 1-2 days and costs from several hundred rubles. The round seal indicates at least the name and location of the organization (city and region), as well as the OGRN (main state registration number). At the request of the customer, there may be other details, for example, the name of the LLC in a foreign language or TIN.

The firm is not required to register the round seal. There is no such obligation in the law. At the same time, in some regions, at the request of the company, it is possible to make a register seal, that is, a seal that is registered in the register of seals. The cost of such printing is more expensive.

2. Obtaining statistics codes. If you registered an LLC, and the tax authority did not issue you a letter with statistics codes (OKPO, OKOGU, OKATO, OKVED, OKSF, OKOPF), then you will have to apply for these codes yourself. Statistics codes are assigned by the bodies of Rosstat, and you will need to apply there. Within a few days, a letter with statistics codes will be issued.

3. Registration in off-budget funds. If a LLC registration was successful, the company should be registered with non-budgetary funds (Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund). In accordance with the one-stop-shop principle, after registering an LLC, the tax inspectorate informs about the registration of the company in non-budgetary funds. However, if for some reason this principle does not apply in your region (you should clarify this issue when LLC registration in the tax office), you will need to apply to extra-budgetary funds on your own.

4. Opening a current account. An LLC (unlike an individual entrepreneur) must have a current account. At least one, but there may be more than one. The choice of a bank for opening a current account may depend on various factors: the cost of banking services for opening and maintaining an account, the term for opening an account (in different banks from several hours to several days), requirements for documents required to open an account, etc.

If you have decided on a bank, then to open an account, submit a list of required documents to the bank (each bank may have its own set of documents).

One of these documents will be a signature sample card, which should contain sample signatures of the LLC (the right of the first signature) and (the right of the second signature), as well as an imprint of the seal of the LLC. If there is no position of chief accountant () in the organization, then a note about this is made on the card. Keep in mind that in the future, when payment documents are received by the bank to make settlements on behalf of the organization, bank employees will verify the signatures on the payment documents with the signature samples contained in the card.

Before submitting the sample signature card to the bank, it is recommended to find out whether the signatures on the card can be certified directly at the bank or only by a notary. Learn more about opening a current account LLC.

5. Notification of the tax inspectorate and off-budget funds about opening a bank account. Such notifications must be made within 7 days from the date of opening of each LLC account. At the same time, it will be necessary to report on the closure of accounts. Failure to comply with this obligation may result in a fine.

Since May 2014, this obligation has been abolished.

6. Contribution of authorized capital. According to the law "On Limited Liability Companies", at the time of registration of an LLC, the authorized capital must be paid in at least 50%. The remaining part must be paid (transferred to the company by property or paid to the current account in money) within 1 year from the date of registration.

Note! Since May 2014, the rules for contributing the authorized capital of an LLC have changed. Read more.

7. Obtaining a license and certificate of a self-regulatory organization (SRO). If an LLC was established to carry out activities subject to licensing, then before the start of such activities, the company must also have a certificate of the SRO.

8. At the request of the company, letterheads can be produced (for sending letters to counterparties, clients, authorities, etc.), seals and stamps (for internal organization of the work of structural units) in any required quantity.

9. With regard to certain types of activities (the list of which can be found), an obligation has been established for organizations and individual entrepreneurs to notify authorized state authorities of the commencement of such activities. Failure to notify is subject to administrative liability.

Don't forget to submit at registration as well.

More specifically, about What do you need to do after opening an LLC?

After you have received the documents from the IFTS, you need to take a number of mandatory actions.

Actions after opening an LLC

Let's now look at a number of steps that need to be taken after registering an organization:

We receive a letter from the statistics department

Getting a letter from the statistics department is perhaps the very first thing to do after registering an LLC. The fact is that a letter from the statistics department should be required when opening a current account.

I opened several current accounts and each time I was asked for a letter from the statistics.

For more information on how to receive a letter from the statistics department in the article ""

Corporate identity and logo of LLC

In order for your organization to be treated more respectfully, it is worth developing your own style and logo. Anyone can be entrusted with this.

The presence of the logo and corporate identity of the organization will add a plus to your image and it is best to do this at the very beginning of your activity. So that the logo and style become recognizable.

Making a seal for an organization

I just highly recommend making a seal for my organization, it doesn't cost that much. It seems like they passed a law that an LLC can work without printing (I have not checked the information yet and will fully reveal the topic in the article ""), but even if it was canceled. MAKE A PRINT MANDATORY, this will affect the image of your LLC, or rather, the absence of a seal can negatively affect its image.

And if you have developed a logo for yourself, then it must be present on the print.

Order on the appointment of the director of LLC

The next item that needs to be done is to prepare and sign order No. 1 in the organization on hiring a director. For this, the seal that you will make in advance will come in handy and this will be the first document in the organization.

Opening a current account LLC

It will be mandatory to open a current account for your LLC, this will require the organization's statutory documents, a letter from the statistics department, and a seal.

The set of required documents in different banks may vary slightly.

Payment of the authorized capital of LLC

If you listened to my advice when registering an LLC and decided to make the contribution of the authorized capital in money, then this is done just to the settlement account of the organization. You have 4 months to pay the authorized capital of the LLC.

Choice of organization taxation

This question is very important. Immediately after registration, the LLC is on the OSNO (general taxation regime) and you should think about which special regime you should switch to (although of course you can stay on the OSNO). Usually they switch to USN. In order to change the tax regime to the simplified tax system, a new organization is given 1 month.

We read in detail about how to choose taxation for an LLC in my article "".

Average number of employees

AMS - the average number of employees - is the reporting that all organizations submit annually.

But you will also be required to hand over the SSC almost immediately. For a newly created organization, it is imperative to submit the SSC before the 20th day of the month following the registration of the LLC.

Registration of an LLC in the FSS

Another mandatory item that will need to be done after registering an LLC is to register with the FSS (social insurance fund) as an employer.

In the FSS, it is necessary to register as an employer in any case, since the LLC has at least 1 employee - this is the director.

You don’t need to register with the PFR (pension fund), data is received there immediately from the tax office. In any case, when I came to the FIU, they told me that all the data was already there.

These are the steps you need to take after registering an LLC.

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Entrepreneurship is not as widely developed in the Russian Federation as in countries like Germany or the United States. Therefore, it is difficult for some novice businessmen in Russia to develop because they simply do not know how it is done: how a business starts and scales - since there are no examples nearby. After registering an IP, what to do next in 2019? What steps need to be taken so that the business does not close a few months after its establishment?

First you need to figure out how to become an individual entrepreneur. The first action that a citizen must take is to submit a certain package of documents to the Federal Tax Service. This can be done in person or via mail, as well as using the Internet (on the official website of the Tax Service).

What is included in this package of documents:

1. An application that must be issued according to the P21001 template.
2. Copy of all pages of the passport.
3. A copy of the taxpayer identification number (TIN).
4. Check for payment of state duty.

After 5 days, the applicant receives a certificate of state registration, which confirms his status as an individual entrepreneur. At the same moment, an extract appears in the unified state register of individual entrepreneurs (EGRIP) stating that this citizen has received the status of an individual entrepreneur and is tax registered.

Before finding out, after receiving a certificate of registration of an individual entrepreneur, what needs to be done next, it is worth considering such an aspect as the choice of a taxation system.

The fact is that by default, from the moment of registration, each entrepreneur enters the general taxation system, if he does not notify the Federal Tax Service in advance (or within a certain time) of the transition to a preferential taxation regime.

The general taxation system (SN) or OSNO is the most unpromising option for novice businessmen. It requires strict accounting of all tax documents, as well as the submission of a large number of reports. To work competently at OSNO, you need to have a professional accountant on your staff. Firstly, it is not easy to find such people in the personnel market, and secondly, their services are quite expensive.

It is much more expedient even at the stage of filing documents to notify the Federal Tax Service of the transition to another tax collection system.

What SN are provided for individual entrepreneurs:

1. Simplified tax system / USN / Simplified. From the name it follows that an individual entrepreneur on the simplified tax system can conduct a simplified document flow, as well as pay a minimum tax. At the same time, do not forget about the book of accounting for income and expenses (KUDiR), which an individual entrepreneur must keep.
2. Single tax on imputed income / UTII / imputation. In this case, the individual entrepreneur pays a fixed tax rate, which the government of the region where the activity is carried out sets independently for each type of business. It is important to note that UTII is not available for all types of business.
3. Single agricultural tax / ESHN / agricultural tax. A complete analogue of UTII, with the exception that only those entrepreneurs who receive 70% or more of the profit from activities related to agricultural products (production, processing) can switch to the UAT.
4. Patent taxation system / PSN / patent. There is no need to pay any tax as such. The need to conduct KUDiR has not gone away. Like the EVND, the patent does not apply to all types of business.

It is worth considering the USN in more detail, it is divided into two types:

1. "6%".
2. "fifteen%".

If an entrepreneur chooses the first type of simplified tax system, then he will have to pay a tax equal to six percent of his income. If a businessman switches to the second type of “simplification”, then a tax in the amount of fifteen percent of the difference between income and expenses will be levied on him.

Activities on the patent taxation system (PSN / patent) are approved at the federal level (they can be found in article 346.43 of the Tax Code of the Russian Federation), but they can be supplemented by regional authorities.

If the notification of the transition to one of the above preferential regimes was not submitted to the Federal Tax Service immediately, then:

• you can switch to "simplified" within 30 days from the date of registration of the IP;
• you can switch to “imputation” within 5 days from the moment the regime was applied;
• You can switch to a patent no later than 10 days from the date of application of the regime.

If, for example, it was not possible to switch to the simplified tax system either at the time of registration or within 30 days after, then the individual entrepreneur will remain on the OSNO until the first quarter of the next year and only then will be able to try again to switch to the simplified tax system.

Moreover, the "simplified" has some limitations that entrepreneurs should also take into account. Yes, they are unlikely to be relevant for beginner businessmen, but for those who see a significant prospect in their business, they will definitely be.

Restrictions:

1. In the state of IP on the simplified tax system there can not be more than 100 employees.
2. The annual income of an individual entrepreneur on the simplified tax system should not exceed 150,000,000.
3. An individual entrepreneur on the simplified tax system cannot be engaged in the development of underground resources, the production of excise products, advocacy or notarial activities.

At the same time, no one canceled the mandatory payments of individual entrepreneurs for themselves to the Pension Fund (PFR) and the Social Insurance Fund (FSS). How much should such payments be made to the funds?

To find out the amount of contributions, you need to use the following formulas:

1. Minimum wage x 12 x 26%. Get the amount that you need to pay in the FIU.
2. Minimum wage x 12 x 5.1%. This will be the contribution to the FSS.

Thus, in 2019, individual entrepreneurs must pay 29,606 rubles for themselves. in the FIU, as well as 6,028 p. in the FSS. The following should be taken into account: if the income of an individual entrepreneur exceeds 300,000 rubles, then he must pay an additional amount to the FIU, which is 1% of the excess of the limit of 300,000 rubles.

The amounts of contributions to the funds for the next two years have already been legally approved: 2019 - 29,354 to the PFR and 6,884 to the FSS, 2020 - 32,448 to the PFR and 8,426 to the FSS.

So what to do after opening an IP? According to the sequence, then you need to find out the registration number of an individual entrepreneur, which may be needed, in particular, when filling out the 3-NDFL declaration. It can be obtained from the USRIP by sending a request to the Federal Tax Service.

Also, individual entrepreneurs need to establish work with various government services and funds.

In particular:

1. With FIU and FSS.
2. with IFNS.
3. with the statistics service.

The work of individual entrepreneurs with the Pension Fund and the Social Insurance Fund is reduced to a minimum. If earlier an individual entrepreneur was obliged to independently register with these organizations, now this obligation has been transferred to the Tax Service.

Although if there are definitely employees in the staff of an individual entrepreneur, then he will definitely need to register on his own with the Social Insurance Fund as an employer, and in the future - transfer contributions to this organization for employees due to accidents and occupational diseases.

When do I need to register with the FSS? Preferably, from the moment the first employment contract is concluded between the individual entrepreneur and the employee.

To do this, you need to provide the following documents to the FSS:

• application for registration with the Fund;
• the passport;
• individual taxpayer number;
• certificate of state registration of IP;
• extract from the unified state register of individual entrepreneurs;
• a copy of the order on hiring the first hired employee.

Documents are considered in the Social Insurance Fund for 5 days, after which the entrepreneur registers with this state body as an employer.

By law, an individual entrepreneur is given a period of 30 days to register with the Social Insurance Fund after signing an employment contract with the first employee.

The next step is ignored by many entrepreneurs. And very in vain. Next, the individual entrepreneur needs to visit the statistics service, which, in the form of a letter, gives the businessman codes and other information necessary for effective activities in the future (for example, to open a bank account).

To increase the importance of IP in the eyes of customers and partners, you can get a seal. By law, an entrepreneur is not obliged to purchase it, but it is still worth doing it due to the reasons already listed.

The seal is used on sales receipts, invoices, work books or when opening the same current account in banking institutions.

To obtain a seal, an individual entrepreneur must submit the following documents to a specialized company engaged in the manufacture of such products:

1. The passport.
2. Certificate of state registration of IP.

If desired, the seal can be registered with the Federal Tax Service. It is important that the entrepreneur has the right to have an unlimited number of seals, each of which can be adapted for certain categories of documents. Although practice shows: the fewer seals, the easier it is.

The next attribute of IP, which is not necessary to acquire, but desirable, is a current account (r / s) in a bank. With its help, it will be possible to carry out non-cash monetary transactions (with clients or partners), quickly pay taxes and make contributions to state funds, and cooperate with legal entities.

To open a bank account, you need to contact one of the banks and request the appropriate service. It must be taken into account that each banking organization opens an account on its own terms, which may differ in subscription fees, a list of services provided, and others. You should also pay attention to the presence of a mobile application: it is much more convenient to conduct business and manage your own finances with its help. What documents do I need to submit to the bank to open an account?

Most often, the package of necessary papers looks like this:

1. Application for opening a r / s.
2. IP passport.
3. Certificate of state registration.
4. Extract from the Statistics Service.
5. Extract from the state register of IP.
6. Samples of signatures and seals.

It is important that an individual entrepreneur is not required to notify the Tax Service of the opening of a bank account. At the same time, banks independently notify the Pension Fund and the Federal Tax Service about opening a current account for this individual entrepreneur.

Individual entrepreneurs can engage in certain types of business in Russia only if they have an appropriate license issued by government agencies. What are these types of business activities? A complete list is presented in article 12 of the Federal Law, number 99, dated 05/04/11.

Moreover, a variety of government agencies issue a license to carry out a particular business, starting with the Ministry of Emergency Situations and ending, for example, with Roszdravnadzor.

Individual entrepreneurs working in the service and catering sector need to obtain permission from Rospotrebnadzor (RPN). This can be done by submitting an appropriate application (in 2 copies) in person, through an authorized representative, by mail or using the public services portal or the RPN website.

The next stage in the development of IP is the acquisition of a cash register (KKA or KKM).

Since 2017, individual entrepreneurs using the following taxation regimes are required to purchase CCA:

• "simplified";
• general tax collection system;
• agricultural tax.

In 2019, the list of businessmen falling under the category of CCA owners has noticeably expanded.

CCA needs not only to be bought, but also registered, this can be done in the same department of the FTS inspection, where the registration of a citizen's individual entrepreneurship was carried out.

CCA is needed because each client, as a result of a financial transaction, has the right to demand from the seller a document (in other words, a check), which contains:

1. The name of the check and its serial number.
2. Date of issue.
3. Company name or full name.
4. Individual taxpayer number.
5. Product or service name and quantity.
6. Transaction amount.
7. Name and signature of the person who issued the check.

Document flow is considered a separate item in the activities of an individual entrepreneur.

There is an opinion that a clear structuring of documents is far from the most important aspect of business. This is not true. Firstly, controlling state agencies can always come to an individual entrepreneur with a check (even after the closure of the IP). Secondly, orderly paperwork is much easier to manage, which makes it more efficient to work.

This is how a detailed answer to the question “What to do after registering an IP, what is the step-by-step instruction in 2019” looks like.

Common IP mistakes at the beginning of activity

As a result, quite often individual entrepreneurs who have just opened their own business make the following mistakes:

1. They do not switch to a preferential tax regime on time. This aspect is not considered a mistake for those who decide to stay on the general tax collection system, but there are not many entrepreneurs with such intentions. Therefore, in order not to gain unnecessary worries in the form of additional reporting and taxes, it is better for businessmen to notify the Tax Service in advance (at the stage of filing documents) about the transition to a preferential taxation regime.
2. Untimely registration in state funds in the presence of staff. If in the previous case the entrepreneur did not bear any obligations to the state, then in this aspect the opposite is true: for the delay in registration in the mandatory state funds, the businessman will incur administrative responsibility.
3. Ignoring Rosstat. Although the Statistics Service is not as well known among entrepreneurs as, for example, the Pension Fund or the Social Insurance Fund, it is not recommended to forget about it for any of the businessmen. Fines are charged for ignoring the requirements of Rosstat.
4. Late reporting. The tax office in almost all cases requires entrepreneurs to report on the payment of taxes by filing declarations. Businessmen - either out of ignorance or inexperience - sometimes do not submit reports to the Federal Tax Service. For such violations, administrative sanctions are applied to them, because this is a violation of the direct duties of an individual entrepreneur after registration.
5. Lack of document structuring. As in the first case, the state does not punish an entrepreneur for irresponsibility in relation to business papers. Problems will come on their own when there is a series of checks or a serious need for quick access to all papers. Do not tempt fate and hope for chance. It is better to prepare for everything in advance.

If an individual entrepreneur avoids the above mistakes, then he will be able to quickly start a business and manage it without problems with state regulatory authorities.

Responsible attitude to business is the key to success.

After successfully submitting a package of documents for registering an LLC with the Federal Tax Service, you will receive a receipt with a list of accepted forms. The receipt indicates the term for consideration of the application - it is 3 days from the date of transfer of information to the tax office. After this time, you will be given an answer and papers. But the documents received during the registration of an LLC will differ from those that will be in your hands in case of refusal.

Possible options

The tax office can make one of two possible decisions:

1. Refuse to register an LLC.
2. Register a new society.

Each of the options has its own list of documents issued to the applicant.

If the tax office finds violations in the forms submitted by the entrepreneur, then you will be issued a certificate in the form P50001 and indicate the specific reason for the refusal. This mainly happens if the application is drawn up incorrectly or one of the important documents for registering an LLC is missing. The applicant will have to correct their mistakes and re-register.

A more common tax response is a positive decision in relation to the LLC. Then the tax department obeys the regulatory laws and issues the necessary documents.

What is issued upon successful registration

The recipient comes to the Federal Tax Service with a passport and a certificate of receipt received during the acceptance of the package of documents by the inspector.

You must come to the tax inspectorate for documents with a passport and a certificate of receipt received during the acceptance of the package of documents by the inspector.

In 2017, the tax authorities issue forms drawn up according to the law:

1. Testimony.

A document confirming the registration of an LLC (legal entity) with the tax department. This is a unified form P51001. The new company is assigned OGRN - the main state registration number.

2. Certificate confirming the registration of the LLC with the Federal Tax Service of the Russian Federation.

It records the individual identification number (TIN) of the company. This number is subsequently used on all forms related to the activities of the company.

3. Certificate from Rosstat.

Certificate-extract of Rosstat on the assignment of activity codes to the LLC, which were elected by the founders before the creation of the company. Sometimes the Federal Tax Service does not include this form in the package of documents for issuance during registration. Then the representative of the LLC can make a new request for such a certificate.

3. Extract from the Unified State Register of Legal Entities - the unified state register of legal entities.

It is possible that such a certificate will also have to be ordered independently after confirming the fact of registration of the company.

4. The charter of the LLC, approved by the tax authorities and marked with the seal of the department.

One copy remains in the tax office, and the issued sample is sent for storage to the LLC office.

5. Decision, if there is one founder, or Protocol, if there are 2 or more founders.

6. Notification of the transition to the simplified tax system (if you have made such a request).

7. Notifications of registration in off-budget funds.

Registration of an LLC is carried out on a one-stop basis. The tax service independently submits all information about the new company to the funds. Therefore, when issuing documents, the founder or representative may be given notices of registration with the PFR (Pension Fund of the Russian Federation), FSS (Social Insurance Fund), FOMS (Compulsory Medical Insurance Fund). But these documents can not always be obtained in the hands of the tax. It is possible that you will have to apply to the funds personally for information.

Now you know what documents are issued when registering an LLC. Their list does not depend on the number of participants creating a limited liability company.

Important! When receiving documents, do not rush to leave the inspector's window. It is necessary to carefully check the contents of each form, serious errors can be made in it. Even one extra letter or number will lead to the need to replace the document with a new one. The only nuance is to determine who is to blame for the error. It depends on how long the inaccuracy will be eliminated and whether you will have to lay out money again due to your own carelessness.

Summing up

The package of documents issued to a legal entity after successful registration may differ from the list indicated earlier. It depends on the decision of the tax office you applied to.

The following forms are unchanged for issuance:

1. Charter.
2. Decision or Protocol.
3. OGRN (form R51001).
4. TIN of a legal entity.

Other documents may not be available, but they can be ordered at any time.

In the future, not all documents will be used. The articles of association and resolution/minutes, activity codes are kept at the office of the LLC. Only forms containing information about the LLC assigned by state bodies are working - PSRN, TIN, KPP. But it is better to get all the documents at once, so as not to apply for them if the need arises.

Many people think that it is enough to register an individual entrepreneur to become an entrepreneur. In fact, additional procedures are required, which involve new costs and a waste of time. What to do next after registering an IP? Do I need to apply to the Pension Fund of the Russian Federation? The answers to these questions can be suggested by specialists of law firms, and you can also figure it out on your own. We will help and in this article we will tell you what to do next after registering an individual entrepreneur in the tax office and obtaining a certificate. If you have additional questions, then you can ask them on our forum in the "" section.

What to do after opening an IP

A similar question must be asked before registering the right to carry out entrepreneurial activity, but it is better to create a business plan that would reflect the full course of action from the moment the IP is received to the first profit. You can enter the cost of funds into it, indicate the estimated number of future employees and approximate wages, and also clearly define the scope of activity. In other words, it makes sense to think over the step-by-step instructions of actions in advance.

When registering an individual entrepreneur, a citizen must understand what kind of business he will be engaged in - trade, provision of services, or, for example, production. After completing the IP registration procedure, it is recommended to clarify whether the selected activity is subject to the mandatory obtaining of a license. In particular, this applies to the sale of alcoholic products or their production.

Paragraph 1 of Article 49 of the Civil Code of the Russian Federation provides for a list of activities that require a special permit and additional documentation:

• Passenger Transportation;
• detective agency;
• business in education;
• appraisal field of activity;
• construction;
• production of wine and spirits;
• sale of alcohol with an alcohol content above 15%.

Changes at the legislative level are not planned, so the data will be relevant in 2019, and what to do next after registering an IP - to obtain a license or choose a different field of activity, everyone's personal choice.

Next steps after registration of IP

After registering the right to individual entrepreneurship, a citizen will have to work closely with organizations such as:

• Pension Fund (UPFR);
• Social Insurance Fund (FSS);
• Tax Service (IFTS).

The last organization is the most important, since it is she who controls the payment of taxes and insurance premiums (including insurance premiums for individual entrepreneurs without employees).

The legislation provides for some benefits for individual entrepreneurs, which are expressed in the choice of a taxation system. The entrepreneur must independently choose - a simplified system (STS), imputed (UTII) or a patent system. If the tax service (IFTS) does not receive an application from an individual entrepreneur about the choice of a system, then it will be automatically transferred to the general regime (and, by the way, it is the most difficult in terms of tax and accounting).

If an entrepreneur intends to apply the simplified taxation system (STS), then along with the registration documents it makes sense to submit a notification of the transition to the simplified tax system.

You can submit a notification of the transition to the simplified tax system from the moment the entrepreneur is registered with the tax office, that is, after registration (clause 2 of article 346.13 of the Tax Code of the Russian Federation). However, in practice, the notification is allowed to be submitted earlier - along with a set of documents for registration (letter of the Federal Tax Service of Russia dated May 12, 2011 No. KE-4-3 / 7644). The notification form was recommended by the Federal Tax Service of Russia in Order No. ММВ-7-3/829 dated November 2, 2012. It contains an indication that a notification can be submitted along with registration documents.

If the notification is not submitted along with the registration documents, it can be sent separately within 30 calendar days from the date of registration with the tax authority (clause 2 of article 346.13 of the Tax Code of the Russian Federation).

Registration in funds

After clarifying the details with the taxation system, you need to pay attention directly to the business. This will require the following:

Keep in mind that an individual entrepreneur must be registered with the FSS only if he has employees. The term is 30 calendar days from the date when the first employment contract was concluded (clause 3, part 1, article 6 of Law N 125-FZ).

Submit to the FSS at the place of residence (clauses 7, 11 of Order N 202n):

• application for registration;
• a copy of the entrepreneur's passport;
• a copy of the work book of the employee or the employment contract with him.

Entrepreneurs can see the registration number in the FIU in an extract from the USRIP, which can be obtained through the website of the Federal Tax Service of Russia. You can get data from the register both on the basis of TIN / OGRNIP, and on the basis of full name. with the region of residence.

Starting from 2017, entrepreneurs do not need to register with extra-budgetary funds on their own (on a declarative basis). This applies even to those merchants who hired employees in 2017.

Note that from October 13, 2017, both individual entrepreneurs and organizations do not need to register as an insurer with the FIU. This change clarified for entrepreneurs who registered individual entrepreneurs and hired workers before 2017 - the PFR assigned two registration numbers to such entrepreneurs. One as an entrepreneur, the other as an employer. In the reporting it was necessary to put the registration number of the employer. Now there will be no confusion, because this particular number will be in the USRIP.