Decorated documents for the opening of IP. Know and pay for yourself insurance premiums

  • Date: 15.10.2019

You can use the free online service directly on our website to form documents for registration of IP. With it, you can arrange a package of documents that meet all the requirements for the completion and legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of IP. With it, you will get the most complete picture of how to open PI in 2019, save your time to find the necessary information, and also learn about free online services that greatly simplify the registration process of the IP.

1. Choose the method of registration of IP

There are two ways to open SP:

  1. Independent registration of IP. A fairly easy procedure, which is to prepare several simple documents. In addition, novice entrepreneurs will give a valuable experience of interaction with tax service employees.
  2. Paid registration of IP through a specialized company. Suitable to those who want to save their time and do not want to independently delve into the process of state registration of IP.

How much is it worth opening

Independently register IP

Note: Part of the above expenditures can be returned if you are registered in the employment center as unemployed.

Payable to open an IP through a specialized company

The cost of a paid design of the IP depends on the region, but is usually from 1,000 to 5,000 rubles. The state duty for the registration of PI is not included in this amount. Printing and opening accounting services can sometimes be provided or perplexed for an additional fee.

Comparison of independent and paid registration of IP

Method of registration Benefits disadvantages
Independent registration of IP

Useful experience in preparing documents and communicating with government instances.

Cash savings at payable services of legal companies.

Possible refusal to register due to errors in the prepared documents. As a result, a loss of time and money (800 rubles).

But, subject to this instruction and attentive preparation of documents, the risk of refusal is reduced to 0.

Paid registration of IP through a law firm

The risk of refusal to register registrar takes on.

Preparation, submission and reception of documents from tax service are possible without your participation.

Additional expenses.

Transfer personal data to unauthorized persons.

You will be bad to understand the registration procedure of the IP.

2. We select OKVED Codes

Before preparing documents, it is necessary to choose from the OKVED directory codes of activities that you allegedly take up after the registration of IP.

In practice, OKVED codes are customary to choose with a margin. Even if you are definitely not sure if you will do this activity or not, it should still be included in the list. For them you do not have to Additionally pay taxes and donate reporting, since these factors directly depend only on the selected tax system. Nevertheless, if necessary, you can always add OKVED codes after the opening of the IP.

Although the law did not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate their more than 57 pieces in the application for registration of the IP (so much placed on one of its sheet). In this case, it is possible to indicate only OKVED codes consisting of minimum of 4 digits.

One of the selected codes must be selected as basic. In fact, it depends on it only the right to apply reduced rates in the payment of insurance premiums for employees (provided that IP will officially have employees and this type of activity will be brought by at least 70% of income).

note, It is impossible to operate without specifying the OKVED code, as it can be equated to illegal entrepreneurship.

Free consultation on registration of IP

3. Prepare the necessary documents

Application for registration of IP

The application for the form of P21001 is the main document necessary for registering an individual entrepreneur (download form). Detailed instructions for filling, as well as the 2019 statement samples you can view on this page.

Be careful, at the stage of preparation of documents, a statement to sign not necessary. This will be required when submitting documents in the presence of a tax inspector (notary - if you are registering PI through a representative).

Most often refuse to register IP precisely because of errors made when filling out the application. In order not to be in a similar situation, we recommend filling out a statement through specialized free services.

Receipt for payment of state duty

In 2019, the state duty for the registration of IP, as in 2018, is 800 rubles. To form a receipt, as well as pay it via the Internet, you can with this service on the official website of the FTS. There you can print it in paper and pay in any convenient branch of Sberbank.

Save the receipt confirming payment. She will need it when checking documents in the tax inspection. In general, it is not obliged to store it, but not all IFTS inspectors know about it, therefore, it is better to take neat into such a situation and take a receipt with you.

Application for the transition to USN

It is very important to choose the correct tax system, since it will depend on it the size of the taxes of taxes and the amount of reporting donated.

Most novice entrepreneurs are recommended to apply a simplified taxation system (USN), so it can be engaged in almost all types of activities, and it is the easiest in understanding and beneficial in use.

5. Submit documents to the Tax Inspectorate

The collected documents must be submitted to the registering IFTS at the place of residence of the IP or at the address of temporary registration, if the entrepreneur has no constant registration. Address and contact details of your tax inspection, you can find out with this service.

If the future IP takes paper personallyHe needs:

  1. Pass the document set by the UFNS employee.
  2. In the presence of an employee to sign in a statement on the registration of IP.
  3. Get a receipt confirming the delivery of documents (with signature, printing and the date when it will be necessary to come for ready-made PI documents).
  4. Take one instance notification of the transition to the USN with the date, signature and printing of the employee of the IFSN (it may be necessary to confirm your transition to USN).

For supplying papers through representative or shipping by mail It is necessary to assure and flash the application in the form of P21001 and a copy of all pages of the passport. Additionally, the representative needs to make a notarial power of attorney. When sending documents by mail, they need to be sent in a valuable letter with the description of the investment and notification at the address of the IFSN.

6. We get documents of the registered IP

In the Date Inspector specified, you need to independently come to the tax inspection for the finished documents (in 2019, the registration period of the IP should not exceed 3 working days). With me, you need to have a passport and receipt. The representative will additionally need a power of attorney.

Note: If you can not come for documents on the specified day, they will be sent by mail.

In case of successful registration, the inspector must give you:

  1. Head of the entry of EGRIP (with the number of OGRNIP).
  2. Certificate TIN (if before that you did not have INN).

In some IFTS, you can additionally issue:

  • Notice of registration in the FIU (Pension Fund);
  • Notification of the assignment of statistical codes (from Rosstat).

Before Check the information in the documents received. If you detect errors, contact your employee immediately, which gave you papers to compile the disagreement protocol. If mistakes were made due to the fault of the registering tax, they should be fixed promptly and for free.

noteFrom January 1, 2017, FTS stopped issuing a certificate of registration of IP in paper form. Instead, the tax is now drawing up a list of EGRIP records in form No. 360009, which has the same legal force as previously issued certificate of state registration.

Note: If you plan to officially hire employees, it is no longer necessary to register in the FIU as an employer. From January 1, 2017, the applicant procedure for registration was canceled for employers-IP. Registration and deregistration in the FIU can be carried out on the basis of information contained in the EGRUL, EGRIP and EGRN and are not at all necessary to apply additional documents (letter dated January 31, 2017 No. BS-4-11 / [Email Protected]).

For registration with the FSS IP should apply for registration as an employer no later than 30 calendar days from the date of hiring the first employee.

For each extraordinary person, endowed with the ability to earn money in a different way, than most officially employed, mercilessly presses society. All because "We have not been so accepted", "everyone works - and you work," "Will you stay without a pension, the hungry old age is provided to you", etc. The way out of the situation is possible: the opening of the PI, that is, registration in the tax authority as an individual entrepreneur. Labor experience in this case will take from the date of registration, and social guarantees for a meetingful old age are provided. Perfect option for freelancers.

Actual opening of the SP and for those people who already have an official place of work: the status of a legal entity gives new business opportunities and allows you to additionally attract third-party investors' capital. A lot of benefits, and for each type of activity, for each individual entrepreneur they are their own.

We present you a step-by-step instruction for opening an IP from scratch.

Package of documents for opening IP

By the way, about the activities. The OKVED classifier contains their full list, and before writing the application you will need to familiarize yourself with it and choose several types of "for yourself". It is better to choose a few, with the prospect of the future. This foresight will help you to save money: in the future, when adding (change) OKVED codes will be obliged to the payment of state duty. The very first OKVED, chosen by you, must correspond to the basic type of activity, the rest are additional or related. If you doubt, you can consult with a specialist.

The right choice of OKVED is not a simple formality: there are a number of activities in which the entrepreneur may be given some preferential conditions for its business activities. Therefore, in your interests approach this case with full responsibility.

The application is filled in form P21001 (you can take tax or download on the Internet). Your personal data and the OKVED codes selected in advance are fitted there. If you are applying for yourself (not by mail and not through a trustee), then the signature in the notary can not be assigned, although in order to avoid errors in filling (and there may be many, despite the seeming simplicity of the document) it is recommended to turn to this specialist . It will cost several hundred rubles: quite acceptable price in exchange for ensuring application acceptance from the first time. There you should assure copies of all passport pages.

The state duty on the opening of the IP is now 800 rubles. This payment can be made in any branch of the bank, the main thing is not to lose the receipt. So, what includes a package of documents submitted to the Tax Inspectorate:

  • Application for registration of IP;
  • Copies of all passport pages (including empty);
  • Copy Inn (if any);
  • Receipt for paying the contribution to the treasury, that is, state dresses.

If you do not have an Inn, then in parallel you can apply for registration, although usually this document is done when the registration of the PI is already following (within 5 days after submitting the relevant application), or even at the end of registration. This moment can be clarified by the tax inspection officer.

Application for registration of IP

Please note: Submit documents to the IFTS, you need to give your address to your address, that is, taking into account the territorial affiliation of the tax. Otherwise, your application will be rejected, and you lose time.


So, the reasons for refusal to register IP:

  • The not that body of the IFTS is selected;
  • The documents are incorrectly drawn up;
  • Not the entire package of documents is presented;
  • From the date of the announcement of you with bankrupt (according to the previous type of economic activity), one year has not passed;
  • In force, the prohibition imposed on the work of entrepreneurial activities by the court.

In addition, for a person who has not reached the age of age should be the conclusion of a court or guardianship bodies, indicating the achievement of the state of full capacity. The entry of a person under 18 years old is also considered to be a condition for providing the possibility of opening the PI.

In all other cases, subject to consultation with a notary on filling out an application for registration of IP, a positive response is guaranteed. The term of registration of IP in the tax - five working days. You will receive two documents: OGRNIP and JRIP PLUS INN, if an appropriate statement has been submitted. They can be transferred to you either personally in hand, or by means of postal shipment at the place of residence. Better, of course, take such securities yourself.

Registration of IP in the tax

Next will need to decide on the tax system. Many PIs choose USN ("Simplified"), but pay attention to the fact that since 2013 it is called the patent taxation system. If you plan to work closely with companies in VAT prices, then you better choose the OSN (main system). Then the income tax will be not 6%, as in the case of a "simplified", and 13%. Plus property tax, NDFL, VAT and other deductions. However, if you plan to hire more than 15 employees, the AUT is not avoided. UNVD ("Wmenenka") is now used rarely, this issue is solved in the bodies of the municipality.

If you choose USN, and at the same time your expenses (by estimates) will be 60% of income and more, that is, it makes sense to choose a tax not 6%, but 5-15%. Then the rate will be calculated individually and multiply not in the amount of profit, but on the difference of income and expenses. On this issue, it makes sense to consult with an economist.

When choosing a tax system other than the OSN, which is used by default, it will be necessary to write a corresponding statement, and within a few days the procedure will be completed. After that you will acquire obligations on tax reporting within its business.

REGISTRATION IP in the FIU and FSS

After receiving the relevant documents, it will be necessary to contact the Pension Fund. The tax will inform there about the "birth" of a new entrepreneur immediately, but you will need to come to clarify the amount of mandatory monthly insurance premiums, which will ensure your pension future. To obtain the necessary details, you will need copies of the following documents:

  • OGRN;
  • Jerip;
  • Reduss;
  • Passport.

If you hire employees (become the official employer), then an additional agreement is provided to the PF, the labor book and SNILS (certificate of the payer), and in addition, will have to register yet in the FSS. You can register in the FSS (social insurance) and if you personally need vacation, decree or hospital. In short, registration in the FSS provides additional social guarantees. Makers and in PF, and in the FSS you can pay either every month or immediately make the amount for the whole year. Employees will help you calculate it. The total payment is usually just over 1000 rubles.

Need whether the account is needed?

Additionally, it will have to register in Rosstat. It will also take a maximum of a few days, and at the end of the procedure you will receive an extract that you will need to present at the Bank when opening a settlement account (P / C) of an individual entrepreneur. The R / S is not a prerequisite for the registration of IP, however, if you plan to receive significant amounts from counterparties within one contract, the law obliges you to this formality. And you will be so comfortable. After the opening of the R / with you, the client-bank service is connected to you for a convenient payment of payments (and their acceptance) on non-cash payment.

How much does the opening of the PI?

If you do everything yourself, then the cost of registration of IP will not exceed more than 2,000 rubles, including state duty and overhead (notary, photocopy and other). If you open p / s, then add 800 rubles more. Simple print without coat of arms will cost 300 rubles.

If you contact the office that will do everything for you, the opening of the IP will cost you 5000-7000 tr.

It is done

After all the formalities are settled, you can safely start selling your rights as an IP, not forgetting, however, about the duties. The tax reporting in the case of the choice of USN can well be carried out on its own, the same applies to ENVD, but for work on the main system, entrepreneurs usually hire an accountant. Depending on the selected system, the duration of the reporting period may be different: once a month, once a quarter or once a year.

Video recording about step-by-step registration as an individual entrepreneur:


Helped the article? Subscribe to our communities.

Natalia, in this case you do not need to specify code 74.82 packaging. You will do wholesale trade. Wholesale trade does not depend on the volume of the product implemented, but depends on who you sell the goods. If the goods are selling the final consumer - an accounting trade, if the goods are selling IP or LLC, which will then sell it, then this is a wholesale.
OKVED is suitable for wholesale trading popcorn:
51.38.29 Wholesale of other food products not included in other groupings
You need to open the current account and receive cash on the released goods on non-cash payment. Taxation system USN revenues minus costs - 15%. On this system, you are not a VAT payer, so you can not take VAT to test. For you, it is better not to work with customers VAT payers, as if buyers are VAT payers, they will be interested in order to be discharged by the invoice for you it is not profitable. If all your buyers are VAT payers, then it is better for you to apply. But this is a more expensive tax system, both in the amount of taxes and in the number of documentation.
For retail trade To avoid the application of the cash register, you can choose PSN or UTII. But if you trade our own production products, it is impossible to apply ENVD. For example, it is more profitable to you. At the USN at retail, the cash register is necessary, except:
- sales of newspapers and magazines, (if the revenue from them is greater than 50% of gross);
- Sale of securities, lottery tickets; sale of travel tickets and tickets for travel in transport;
providing nutrition of students and school employees;
-Translated in the markets, fairs, in exhibition complexes;
Diverse Meloroznnik Trade Food and Nonfast Goods;
- in the kiosks ice cream and non-alcoholic drinks;
-thech from tanks beer, kvass, milk, vegetable oil, live fish, kerosene, as well as vegetables and mesh cultures;
- from the population of the glass-insicuity and scrap, except for scrap metal;
-Alization of objects of religious cult and religious literature, plus all services;
-Pheat organizations located in the Feldsher and Feldsher-Okushetsky points located in rural settlements.
You can combine USN and UNVD, USN and PSNs, according to various activities.
For retail, you can choose:
Depending on where you will trade
52.62 Retail sale in tents and markets
52.63 Other retail sale outside stores
If you trade in the store, then depending on what you will trade
52.27.39 Retail sale of other food products not included in other groupings

Pretty many people are not averse to starting to engage in private business and work on yourself. In order to start your case, you need to register as an IP. Make it is not so difficult as it may seem first.

The running on instances, filling the papers, the mass of lost time is actually now much easier. By timing, the independent opening takes a short time.

IP has many rights of Jurlitz. It can freely use revenue. In order to register the future IP, it is not necessary to have a legal address, there is also no need for authorized capital. For all its obligations, he is responsible for its property.

Where to register the PI?

Registration is made in the tax service. Not only registration, but also the subsequent payment of taxes and pension fees occurs in the department of the district at the place of registration. And only at the place of permanent registration, IP is impossible to register on temporary registration.

Or you can register at the time of temporary registration, but only if there is no constant standing at all. After registration, entrepreneurial activity can be in any subject of the Russian Federation.

What tax to choose?

There are different tax systems: the common, USN - simplified, UNVD - a single tax on implanted income, patent, ECN - a single agricultural tax. Novice entrepreneurs who are not going to engage in wholesale trade, it is better to choose USN. USN - the most profitable mode for IP.

There are 2 types of USN - incomes (6%) and incomes reduced by the amount of expenses. (This is from 5 to 15%: in each region in its own way). Such a system allows you to optimally reduce the tax burden on the entrepreneur. The amounts of tax paid can be significantly reduced by 100% of insurance premiums paid for themselves.

The default tax regime for IP is based on. If you do not submit any statement, you will be automatically registered on the basis. For accounting IP is the most difficult option.

What documents to prepare to submit an application?

The submission of documents for the opening of the PI independently begins with the IFTS. If you do not have INN, you need to get it in the tax authority. You can apply for the receipt of the Inn directly when applying for registration, but at the same time the registration period will slightly increase.

When designing, you need to specify activity codes. It is better from the entire list to select at least twenty codes, so that there are no additional hassle associated with the do-formation. The first code is the main activity. You need to specify at least three codes. The statement allows you to specify up to 57 codes, but it will be superfluous.

Additional codes can lead to a significant increase in contributions to the FSS, the calculation of which is made in the class of professional risk. The main code depends on whether you fall under the benefits of the FIU, which pay 18%, and not 26% of employees. For OKVED from the values \u200b\u200bof 80, 85, 92, 93, they may be asked to bring a certificate from the police about the absence of criminal record.

The registration application is filled by the sample manually or on a computer, but without making changes and blots. When submitting a statement, the sheet B is given on the hands of the receipt.

The cost of opening IP

Documents must be attached to the receipt of the payment of state duty. How much does it cost to open an IP yourself? In 2014, registration of state-in estimates at 800 rubles. Details for payment of state duty can be written off in the tax branch. It should be borne in mind that the state duty is not refundable even in the event of the refusal of government agencies in registration.

In the future, after the registration made, it is possible to still spend from 500 to 1000 rubles to make printing and depending on the bank from 0 to 2000 rubles. On the opening of the current account.

In case you come under the requirements of the employment service, they registered as an unemployed, then you can even return this money. The manufacture of printing and current account is not mandatory for IP, but they can significantly facilitate activity.

Another step-by-step instruction, how to open an IP on their own presented in the video. Happy viewing!

http://www.youtube.com/watch?feature\u003dplayer_detailpage&v\u003dovsy9ph3pp0.

How to go immediately to the USN?

To do this, write a statement immediately in 2 copies. If you forgot to file this statement or did not prepare it, you have 30 days in order to submit it to the tax. Otherwise, you can only go on the USN from the new year.

Documents for the opening of the SP independently

  1. Statement on the State Registration of PIP 1 Ex. Sheet B fills in tax and give up.
  2. Copy of the Inn or the application for the assignment of TIN,
  3. Copy of passport on one sheet,
  4. Receipt of paid state duty,
  5. If you consider it necessary, the application for the transition to the USN 2 copy.

Before feeding, you need to check again all the dock for errors and typos. If there is an error in them, you can get a refusal to register. Then you will have to re-pay the state duty and collect all the documents. Documents can be filed personally into the tax service. This is the easiest, but the time of the city.

You can send documents by mail with a valuable letter with the description. In this case, the documents from the tax you will also receive by mail, but the time will also leave quite a lot, given the shipment. If you plan to attract an intermediary to submit documents, you will have to make a power of attorney through the notary.

How to register an IP via the Internet?

Independent registration of IP via the Internet is carried out through the FTS website. In this case, the probability of an error is almost excluded, because the application is formed automatically on the basis of the data entered. State duty can also be paid on the site. When applying, no electronic signature is required, Your personality will be certified when you come for ready-made documents.

1. On the FTS website you need to go to the Electronic Services tab and find the "Apply for State Registration Application for State Registration" tab.

2. Select the IP registration insert.

3. In the "Identification" section you need to enter all your personal data. And if you do not remember your Inn, the program will insert it yourself.

4. Then you go to "Filling the application" where you need to specify the OKVED codes that can also be selected on the site.

5. In the section "Payment of state duty", you can pay formed payment order directly from the bank card online. Immediately you need to print a copy of the receipt of payment, which then will need to be submitted to the tax.

6. In the next section "Confirmation of payment" indicate the Bank of the Bank.

That's all. Now, when you go for documents in the tax, do not forget to grab a statement about the transition to the USN.

What to do next?

Within 5 days, you will be registered as an IP or get refusal. You will be given:

  • Sv-in registration;
  • An extract from EGRIP;
  • Notification of registration.

After registering with the Eagle, you must come noting about registration from the FIU and FSS by mail. Practice shows that it is better to go to them alone. In Rosstat, you need to get statistics codes. Additionally, it is not necessary to open a current account in the bank, order the printing of the PI. When opening an account, it is necessary to notify the IFX, PFR, FSS within five days.

How to register an IP on your own video presented below.

Good day. For business activities in terms of the export of liquid household waste, there are two options in the choice of taxation system. It depends on the selected OKVED.

First option:

Collection and treatment of wastewater. Includes:
ensuring the functioning of collector systems or wastewater treatment facilities;
Collection and transportation of household or industrial wastewater from one or more users, as well as rainwater through networks of drainage, collectors, reservoirs and other means (means for transporting wastewater, etc.);
liberation and cleaning of cesspool and contaminated tanks, plots and wells from wastewater;
maintenance of toilets with chemical sterilization;
wastewater treatment (including household and industrial wastewater, water from swimming pools, etc.) by means of physical, chemical and biological processes, such as dissolution, shielding, filtering, settling, etc.;
maintenance and cleaning of collectors and wastewater networks, including cleaning reservoirs to show completely

This type of activity allows you to choose two taxation systems for IP - USN and is based on. The total taxation system is more complicated for accounting, reporting and costs in terms of payment of taxes than USN.
USN - a simplified taxation system is two types. The first when you pay 6% of the total amount of all your income from the selected activity. The second - you pay 15% of the difference income minus expenses. Those. You must calculate yourself that it is more beneficial to you if you assume high costs (fuel, consumables for the car maintenance, payment of various services), then of course it is better to choose USN (income minus costs) x15%.

Second option:

You register an IP indicating the following type of activity:

Cargo transport activities. Includes:

All types of cargo transportation by road on roads: dangerous goods, large-sized and / or heavy cargoes, cargoes in containers and transport packages, perishable goods, mass bulk cargo, agricultural cargo, cargo of the construction industry, industrial goods, other goods
Rent trucks with driver;
Cargo transportation activities by vehicles driving in motion by people or animals as a major force

In this case, you can choose a more optimal type of taxation, ENVD - a single tax on imputed income.
But services for the removal of liquid sewage (assessing services),

It can be attributed to activities with a taxable single tax under UNVD, subject to the following conditions:

1. A separate contract for the provision of compensated services for the carriage of goods is connected.

2. Do not carry out any other deposit activities (services for the removal of garbage and waste are an independent type of cargo transportation). If the transportation of waste is an integral part of waste management activities, such activities cannot be transferred to the payment of a single tax, regarding income from such a type of activity, it is necessary to apply only the USN or general tax regime.

According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, one of the "imputed" activities is the provision of cargo transport services, which provide taxpayers who own on the right of ownership (or other grounds) no more than 20 relevant vehicles.

At the same time, restrictions on the types of goods transported by the Tax Code of the Russian Federation did not establish. The judges of the FAS West - Siberian District indicated the judge from 07.06.2010 No. A81-4102 / 2009.

A similar point of view follows the courts. So, if the transportation of waste is an integral part of waste management activities, such activities cannot be transferred to the payment of a single tax. In the event that the services for the removal of garbage and waste are an independent type of cargo transportation, to apply the tax system in the form of UNVD. About this - Resolutions of the FAS of the East Siberian District of 05/22/2012 No. A33-14226 / 2010, FAS of the Volga district dated July 12, 2011 No. A65-13311 / 2010, FAS of the West Siberian District from 09/08/2009 No. F04-5187 / 2009 ( 13484-A67-19), FAS of the Volga-Vyatka district dated 05.07.2010 No. A11-16394 / 2009 and dated December 16, 2008 No. A82-2206 / 2008-20.

Choosing the Taxation Mode of ENVD, you must clarify in the tax inspectorate of your region whether this type of tax is adopted at the local level, since not all subjects of the Russian Federation are allowed to work on this taxation system in their area. The amount of payment is also established by each subject of the Russian Federation, but approximately - the base profitability of 1 car is defined in the amount of 6000 rubles, the tax rate is 15%. Consequently, UNVD will be paid in the amount of 900 rubles per month.

This will certainly be less than with a simplified tax system.

Whatever you choose the tax regime, you have from the moment of registration and before you close the IP obligations will be able to pay insurance contributions to the pension and medical funds for themselves. In 2015, this amount is 22,261-38 rubles per year.

But if you divide this amount by 4 and you will pay until the end of each quarter, then you can reduce USN and UTII, depending on which you will choose the amount of insurance premiums paid in each quarter. This applies only to those that are not employers, i.e. Do not hire employees.

Hello!
I want to rent a premises and open a children's studio along choreography, vocals and theater. I will work myself and colleague. What is better to register: IP or LLC? What codes are better to take? Work is assumed without a license. And one more question: registering in late August of this year, in order to start work by September, and accordingly, how long will I have to pay fees in the FFR and FFOMS? What type of tax is better to choose?

Good day. IP and Ltd. have their advantages and disadvantages. I would recommend the IP, as the tax and administrative load is much lower than that of LLC. The most important lack of IP to Ltd. is that the IP is responsible for its activities with all its property. But if you keep carefully all the laws of the Russian Federation, then you have nothing to fear.

OKVED code:

80.10.3 Additional education of children

This grouping includes:

Additional education for children aged predominantly from 6 to 18 years, the main tasks of which is to ensure the necessary conditions for personal development, health promotion, professional self-determination and creative labor of children, carried out: - in extracurricular institutions (children's music schools, art schools, art schools , houses of children's creativity, etc.) - in educational institutions and educational institutions of vocational education.

According to paragraph 4 of the Regulations on the licensing of educational activities, educational activities carried out by conducting one-time classes of various types (including lectures, internships, seminars) and not accompanied by the final certification and issuance of documents on education, activities on the maintenance and education of students and pupils carried out Without the implementation of educational programs, as well as individual labor pedagogical activities are not subject to licensing.

You will not need a license if you choose an OKVED 80.10.3. Your activity will correspond to claim 4.

If you choose OKVED code:

92.31.21 Activities for the organization and formulation of theatrical and opera performances, concerts and other scenic performances

That license is not needed.

The fixed contribution of the IP in 2015 is 22261-38, i.e. 1855-11 rubles per month. If you register in August, then

According to paragraph 3 of Art. 14 212-FZ, individual entrepreneurs who were registered not from the beginning of the calendar year should reduce the amount of insurance premiums for the year in proportion to the number of months, starting from that calendar month in which IP was registered. In the first month of registration, contributions are considered proportional to the number of calendar days in this month.

A month in which the physically registered in the tax authorities as an IP, is considered the calendar month of the start of activity.

Formula for calculating insurance premiums for IP:

Mrot X tariff X M + Mrot X tariff x d / n, where:

M - the number of full months in the reporting year, when IP was already registered
D - the number of days from the date of registration in that month in which IP registered. It is considered the number of days from the date of registration (it turns on) until the end of the month
P - number of calendar days in a month of registration of IP.