Documents Required for Opening a Sole Proprietorship: Complete List and Submission Process
Opening a sole proprietorship in Russia is a quick and cost-effective way to start your own business. However, even such a straightforward procedure requires careful preparation of documents, meticulous form filling, and an understanding of nuances to avoid rejections and delays.
1. Application Form P21001 and Its Completion
The P21001 form has been in existence since 2002 and is used to collect all information about the future sole proprietor.
1.1. History of Introduction
Prior to the consolidation of forms, entrepreneurs had to submit up to three separate documents. The unified P21001 form simplified this process by consolidating the information into a single document, thereby reducing the load on the tax authorities.
1.2. Where to Download
The form can be downloaded from the Federal Tax Service (FNS) website, the government services portal, or within the 'Sole Proprietorship Registration' section on MFC websites.
1.3. Key Sections
Sheet A contains personal data, Sheet B includes the registration address and contact details, and Sheet V lists the OKVED-2 codes. Make sure to pay special attention to Section V: errors in codes can complicate the application of special tax regimes.
1.4. Tips on OKVED
Your primary code should account for at least 70% of your revenue. To assess the demand for your niche, utilise analytics from platforms like 2GIS and Yandex.Market.
2. Copy of Passport and TIN
A passport and TIN are fundamental identifiers of an individual and taxpayer.
2.1. Copy of Passport
You need to copy the pages with your photo, registration, and any changes to your surname (if applicable). Ensure that all fields are legible and free from glare or blurriness.
2.2. Obtaining TIN
If you do not have a TIN, submit Form P50007 through the FNS personal account or in person. For expedited processing, use the government services portal, where results are usually available within one day.
2.3. Additional Tips
Print and save the receipt from your FNS personal account, as MFC may sometimes require a document confirming registration as a taxpayer.
3. Receipt of State Duty Payment
The state duty for registering a sole proprietorship is 800 roubles.
3.1. Payment Details
KBUK 18210502010011000110, the OKTMO of your municipality, with the purpose stating 'state duty for registering a sole proprietorship.'
3.2. Methods of Payment
You can pay online via your FNS personal account, government services, or internet banking; or offline at bank counters or terminals. After online payment, confirm the transaction and download the receipt.
3.3. Tips for Receipt Storage
Make several copies of the receipt and save a screenshot. A second copy may be required when returning documents to the tax office.
4. Confirmation of Registration Address
The registration address for the sole proprietorship determines the jurisdiction of the tax inspection.
4.1. Documents for Owners
A statement from the Unified State Register of Real Estate (EGRN) or proof of ownership, as well as an extract from the housing book confirming registration.
4.2. Documents for Tenants
A notarised consent from the owner for registration. It is important to specify the duration of consent and the exact address.
4.3. Temporary Registration
A Form No. 9 certificate, issued by the MFC or passport office, is valid within the duration of issuance.
4.4. Regional Particularities
In Moscow, it is often required to have a consent act from the Housing Cooperative, while in St. Petersburg, an additional extract from the city address registry may be required.
5. Notifications to the Pension Fund and Social Insurance Fund; Choice of Tax Regime
After registering with the FNS, the entrepreneur must notify the funds and choose a tax regime.
5.1. Notification to the Pension Fund (PFR)
Form P24001: this is submitted automatically via the FNS personal account or manually to the territorial PFR within 10 days.
5.2. Notification to the Social Insurance Fund (FSS)
Form 4-FSS must be submitted within 30 days, especially relevant for employer-entrepreneurs.
5.3. Choice of Taxation System
Options include the general taxation system (OST), simplified taxation system (STS) (6% on income or 15% on 'income minus expenses'), patent taxation system (PTS), and agricultural taxation system (ESKHN). Your choice affects reporting and tax burden and can be changed until 31 December of the current year.
6. Electronic Signature and Document Requirements
A qualified electronic signature (ECP) is required to submit documents online.
6.1. Obtaining ECP
Apply to a certification centre (e.g., Kaluga Astral, Activ, etc.). Required documents include your passport, TIN, and SNILS. The processing time is one working day.
6.2. Scan Specifications
Acceptable formats include PDF/JPEG; a resolution of at least 300 dpi; file size must not exceed 5 MB. Digital stamps and signatures must not obscure the text.
7. Document Submission Process
There are two ways to submit documents: online and offline.
7.1. Online via Government Services or FNS Personal Account
After logging into your personal account, complete Form P21001, upload document scans, pay the state duty, sign with your ECP, and send it. Notifications to the PFR are submitted automatically; notifications to the FSS must be done manually.
7.2. Personal Visit to MFC or FNS
Bring the originals and copies of your documents, fill out the form on-site, receive a receipt for submission, and collect your certificate once ready.
7.3. Comparison of Methods
Online submission is faster and more convenient, saving time and eliminating the need for travel. Offline submission is suitable for those without ECP or limited internet access.
8. Registration Times and Receipt of EGRIP Statement
The registration of a sole proprietorship takes three working days; if clarifications are needed, the timeframe can extend to five days.
8.1. Electronic Statement
After registration, the EGRIP statement is available in your FNS personal account. This document has legal significance on par with the paper version.
8.2. Paper Statement
Can be obtained from MFC or FNS upon request. The cost is 200 roubles, and the issuance timeframe is five working days.
9. Responsibility and Recommendations
Errors in documents lead to rejections and additional time and financial costs.
9.1. Common Mistakes
Inaccuracies in passport data, errors in receipt details, discrepancies in OKVED codes.
9.2. Quality Submission Recommendations
Use verified templates, conduct a "left-to-right" check before submission, and keep electronic copies of all submitted documents.
10. FAQ and Expert Opinions
10.1. Frequently Asked Questions
— Can the OKVED be changed? Yes, by submitting a new P21001 application.
— What should I do if denied? Correct the errors and reapply.
— Is SNILS required? It is necessary for ECP and PFR.
10.2. Expert Opinion
"Registering a sole proprietorship is a simple procedure provided that the instructions are strictly followed. Online services offered by FNS and government services significantly simplify the lives of entrepreneurs," remarks the head of the registration department at FNS.
11. Regional Specificities and Innovations
Procedures may vary by region due to local regulations.
11.1. Moscow and Moscow Region
Quick electronic queues and pilot projects at MFC without prior appointment.
11.2. St. Petersburg
Requires an extract from the city address registry and approval from the Housing Cooperative.
11.3. Pilot Innovations
Pilot projects for online notarisation allow the owner's consent to be certified remotely via video conferencing.
12. Success Stories of Entrepreneurs
12.1. Freelancer Case
An illustrator registered a sole proprietorship online within two days, chose STS 6%, and immediately gained access to equipment purchases with tax deductions.
12.2. Manufacturing Case
A small wood processing company registered as a sole proprietorship at an MFC with the help of a lawyer and secured a grant for upgrading machinery.
13. Additional Materials
13.1. Filling Samples
You can download filling samples for P21001 and calculate state duty on the FNS website.
13.2. Video Tutorials
Step-by-step video instructions for registering a sole proprietorship and submitting documents are available on the FNS YouTube channel.
13.3. Useful Links
— nalog.gov.ru
— gosuslugi.ru
— mfc.mos.ru
Use this detailed guide to register your sole proprietorship efficiently, without errors, and start conducting business within just a few days after submitting the documents.
