Is it possible to register an individual entrepreneur at the place of temporary registration?
If you have a permanent registration, then you will be registered as an individual entrepreneur only using it - it will not work at a temporary registration address. At the same time, it is not necessary to go there personally; everything can be done by mail. However, in this case you will have to have the P21001 application certified by a notary. Well, then you can do business in any city.
If you do not have permanent registration, then register an individual entrepreneur at the place of temporary registration. There are no other options here. But remember, as soon as the registration ends, the individual entrepreneur will automatically be deregistered.
Existing tax systems
Any Russian entrepreneur should have general information regarding the current taxation systems in the country in order to most adequately choose the appropriate option for his business.
General system (OSN)
This is the most common option for collecting mandatory payments from individuals and legal entities in Russia. If, at the time of registration, an entrepreneur or organization did not have time to declare the right to use the preferential treatment (within 30 days), then they fall under the SOS.
The general system provides for the full maintenance of tax and accounting records, as well as the payment of the following mandatory payments to the treasury:
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- Income tax 20% for organizations or personal income tax and 13% for individual entrepreneurs
- Property tax Rates are determined at the regional level
- VAT at rates of 0.10 and 18% depending on the type of goods
Simplified system (STS)
Widely used among start-up companies - individual entrepreneurs and LLCs. It can only be used if the company complies with restrictive limits regarding the amount of annual income, number of personnel, number of vehicles, etc.
In this case, the payer himself has the right to choose one of the objects of taxation:
- “Revenue” Assumes payment of 6% of annual income to the budget
- “Revenue minus costs” Provides for the contribution of 15% of profits to the treasury
This is also important to know:
What is a service agreement between legal entities
When using the simplified tax system, enterprises have the right to a simplified mechanism for maintaining tax and accounting records.
In addition, under the “Income” object, the company has the right to deduct insurance premiums from the total amount payable to the budget (Chapter 26.2 of the Tax Code of the Russian Federation).
Tax on imputed income (UTII)
This is a special system, which also belongs to the category of preferential ones. It can be used by business entities that not only comply with restrictions on the number of personnel and income, but also engage in certain types of activities.
At the same time, businessmen will have to pay only one tax, the contributions of which to the budget are calculated using a special formula.
Firms on UTII have every right to reduce the amount of tax payable to the budget through insurance contributions, but no more than 50% (Chapter 26.3 of the Tax Code of the Russian Federation).
Patent system
Designed only for small firms that operate as individual entrepreneurs and are engaged in certain types of activities.
In fact, an entrepreneur will only have to purchase a patent for a year and worry about other payments to the budget (Chapter 26.5 of the Tax Code of the Russian Federation).
Unified Agricultural Tax (USAT)
It is similar to the simplified version, but can only be applied to enterprises engaged in the production, processing and sale of agricultural products. In this case, the company must carry out all three processes independently (Chapter 26. 1 of the Tax Code of the Russian Federation).
It is worth noting that under special tax regimes, a company maintains simplified tax reporting, which it has the right to submit to the Federal Tax Service only once a year.
How to restore individual entrepreneur registration documents
From January 1, 2022, entrepreneurs are no longer issued certificates of registration of individual entrepreneurs. If registration is successful, the tax office will send you a USRIP entry sheet by email.
You can obtain a sheet of recording on paper with a stamp upon request from the tax office itself. The law does not say exactly how to do this: directly to the Federal Tax Service or by mail. Therefore, check this with your tax office. Based on experience, the tax office asks to pay a state fee - 200 ₽ for each copy of the extract - and issues it after 5 days.
If you have lost your individual entrepreneur registration certificate using the old form, you do not need to restore it - request the same entry sheet from the Unified State Register of Entrepreneurs.
How to find out which taxation system an individual entrepreneur uses
There is another way to determine the taxation system used in business online on the Federal Tax Service website - by analyzing the documents submitted to the Federal Tax Service (the “Check yourself and your counterparty” service). To do this, you need a payer identification number (TIN), which must be entered in a specially designated search field on the information page from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs. By the way, instead of the TIN, you can indicate the full name of the businessman or the OGRNIP number, which is recorded in the notification documents of title, and then click the “Find” button.
The result of the search will be a generated report, which can be displayed on the screen by clicking the “Get statement” button. This pdf file will contain all the basic information about the entrepreneur, including a complete list of documents that were submitted by the businessman while conducting business - an application for registration of an individual entrepreneur, data on payment of state duties, etc.
From the data received, how can you find out which tax system the individual entrepreneur is on?
When registering a business, the general tax regime (OSNO) is established by default, therefore, if there are no statements regarding the definition of the accounting system in the received list, then the individual entrepreneur definitely works on OSNO.
The transition to special tax regimes is always documented in the appropriate document, and it, in turn, is recorded by the system in the generated list. So, the transition:
- on the simplified tax system reflects notification of form No. 26.2-1, approved by order of the Federal Tax Service No. MMV-7-3/829 dated November 2, 2012;
- on UTII - application form UTII-2 for registration of UTII payer, approved. by order of the Federal Tax Service No. ММВ-7-6/941 dated December 11, 2012, as well as the response to it - notification of registration or refusal to do so;
- for PSN - application form No. 26.5-1 for the acquisition of a patent, approved. by order of the Federal Tax Service No. ММВ-7-3/544 dated 07/11/2017 and notification of permission or refusal to issue;
- to Unified Agricultural Tax – notification of the transition to Unified Agricultural Tax, form No. 26.1-1, approved. by order of the Federal Tax Service No. MMV-7-2/41 dated January 28, 2013.
Those. the presence in the extract received on the website of the Federal Tax Service of records about the submission of a document on registration under one or another special regime will indicate with absolute accuracy the activities of the entrepreneur in the corresponding taxation system.
How to check an individual entrepreneur after closing
Closing an individual entrepreneur does not mean getting rid of entrepreneurial obligations. You, as a citizen and as an individual entrepreneur, are one person, so all tax debts will not go away, but will be transferred to you as an individual.
If you finally decide to underestimate your tax, remember: the tax office will be able to request supporting documents from you and charge additional tax even after closing. The tax office can ask for clarifications or corrections as part of a desk audit only within 3 months after submitting the reports.
With an on-site inspection, they can come straight to your home and check the last 3 years. Therefore, keep all documents for at least 4 years.
