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Registration certificate sp. Cancellation of the issuance of certificates of state registration of legal entities and individual entrepreneurs

Running a business as a sole trader has many benefits.

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Here are just a few of them:

  • simple (compared to LLC) registration and liquidation procedure;
  • it is not necessary to keep accounting records;
  • constituent documents are not needed when registering an individual entrepreneur;
  • IP is independently distributed by profit;
  • You can use USN.

To start entrepreneurial activity must be collected and submitted to the registration authorities. After that, you must receive a certificate. Doing business without it will entail administrative and even criminal liability.

To avoid this, you need to know what documents can be obtained after registering an IP.

Registration confirmation

Legislation Russian Federation clearly regulates the procedure for issuing a package of documents and registering a businessman as an individual entrepreneur.

Documents can be submitted in person, through a representative or online. In the second case, it is necessary to issue a power of attorney and certify it with a notary. The decision is made within 5 days. In case of refusal, the state fee is not refundable. In case of registration in 2019-2017, you will receive a perpetual certificate valid until the IP is liquidated. Thus, the government of the Russian Federation is trying to support start-up businessmen.

In the case of registration of an individual entrepreneur with the simplified tax system, the applicant receives the OGRNIP, a certificate of registration and an extract from the USRN. This document is handed in person or sent by mail. It should be noted that each system of taxation has characteristics. If you have no experience in running a business, then you should consult with an experienced specialist.

When registering, you can specify:

  • UTII;

The tax service also notifies the FSS, enters statistics codes and issues a corresponding notification along with registration documents

The Federal Tax Service informs the FIU about the registration of a new IP within 5 days. When registering an individual entrepreneur in 2019-2017, official notifications are issued to the FSS. If they were not sent by mail, you need to contact the services yourself with a request to hand over these documents. Otherwise, penalties will be imposed on you.

Established list of securities

To register an individual entrepreneur, you need to collect a package of documents and submit it to the Federal Tax Service.

It includes:

  • application in the form P21001;
  • photocopies of all pages of the passport;
  • payment receipt .

You can switch to the USN directly at the time of registration. For this, a special notification is submitted in the form 2621_1. The future entrepreneur needs to choose the object of taxation: income or income reduced by expenses. Experts recommend that you always apply for the USN. The only exceptions are those entrepreneurs who need a general regime with VAT.

If you act through a representative, you need to certify the package of documents with a notary. The application is processed within 5 days. The Federal Tax Service will reject your application if it is filled out with errors, the applicant is bankrupt, or the package of documents is submitted to the wrong authority.

What documents are usually issued when registering an individual entrepreneur

What documents are issued in the tax office when registering an individual entrepreneur?

You'll get:

  • certificate of state registration of an individual as an individual entrepreneur in the form P61001;
  • certificate of registration of an individual with the Federal Tax Service at the place of residence;
  • notification from Rosstat;
  • notification of registration of an individual in the FIU;
  • extract from the EGRIP.

Please note: a certificate of state registration as an individual entrepreneur in the form P61001 is issued before the end of 2019. In 2019, instead of it, novice businessmen will receive an EGRIP entry sheet in the form P60009. This document is a confirmation of entry into the EGRIP. Thus, on the basis of the Order of the Federal Tax Service of the Russian Federation dated September 12, 2016, state registration certificates will not be issued individual entrepreneurs.

If any of the above documents was not issued during the registration of an individual entrepreneur, a businessman needs to independently register with the Pension Fund of the Russian Federation or Rosstat. To do this, you need to take with you a passport and certificates that were issued by the tax authorities.

Administers contributions to the FFOMS Pension Fund, you do not need to register with the medical fund, and contributions to the TFOMS have been canceled

What follows after the procedure

After checking the package of documents, the FTS officer will issue a receipt to the applicant. It must contain two dates: the first is the date of submission to the tax office, and the second is the day on which it will be possible to pick up the registration certificate (from 2019 - Record Sheet) or a written explanation of the reasons for refusal. The above documents can be picked up in person, through a representative or the Federal Tax Service will send them by mail to the specified address.

According to the current legislation, the tax authority may refuse to register an individual entrepreneur if:

  • the application on form P21001 was filled out incorrectly or contains corrections;
  • the application indicated an abbreviated type of activity;
  • an incomplete package of documents was submitted;
  • the package of documents was submitted to another registration authority;
  • the entrepreneur is already registered as an individual entrepreneur (according to the law, one individual cannot register more than one individual entrepreneur - first you need to completely liquidate it, and then receive a second certificate);
  • the court prohibited the applicant from engaging in business activities for a certain period of time;
  • the applicant was declared bankrupt less than a year ago.

The cost of registering an IP is 800 rubles. The FTS considers the application within 5 days. To obtain registration documents, you need to bring your passport and issued tax receipt.

In case of refusal, it is necessary to double-check whether the Federal Tax Service had good reasons to make such a decision. To do this, it is recommended to contact an experienced lawyer. If your rights have been violated, you must 3 months submit an application to the highest authority.

What does the certificate look like? state registration as a sole trader? This question worries many, since since 2017 there have been significant changes in official forms when opening an IP. With specified period, namely from 01.01.17, the tax authorities no longer issue IP state registration certificate, replacing this familiar document with a record sheet from the USRIP.

How the certificate of state registration of an individual entrepreneur has changed

Previous registration certificate individual as an individual entrepreneur was issued to all citizens when opening an IP. The document had the form P61001 and was valid on the basis of Government Order No. 439 dated June 19, 2002 (Appendix 22). Since 2013, the form has changed to P61003 by Order No. ММВ-7-6 / [email protected] dated November 13, 2012 (Appendix 3). However, on September 12, 2016, the Federal Tax Service approved Order No. ММВ-7-14/ [email protected], which also canceled the previous order, putting into effect the entry sheet in the USRIP in the form P60009.

Thus, a certificate of state registration of an individual as an individual entrepreneur is no longer issued, but all previous, already issued documents remain valid, legitimizing legal status entrepreneur. A form confirming the fact of registration of a citizen in the register is a record sheet that contains all the basic information about an individual and work activities. It also indicates the OGRNIP number, the date of making the entry (opening the IP) and the required indicators. Habitual IP state registration certificate no tax authority will issue an individual now, this document has sunk into the past.

How has the certificate of registration of an individual entrepreneur changed

Innovations also affected such a form as IP registration certificate. The form is another important registration document for an entrepreneur, since it contains data on the TIN of an individual and is subject to re-issuance when changing the address of residence. This certificate was put into effect by the current Order of the Federal Tax Service No. YaK-7-6 / [email protected] dated 08/11/11 and has not yet been canceled. But the document is printed not on a special form with a hologram, but on plain A4 paper.

Why has the previous order of tax document flow changed, and why is a certificate of registration of an individual entrepreneur no longer issued? The reason is indicated in Order No. ММВ-7-14/ [email protected], where it is said that the new regulation was approved in order to increase the efficiency of the procedure for registering business entities. Such a vague wording, apparently, means the need to save money in connection with the simplification of the document flow, as well as the acceleration of registration actions when opening or liquidating a business.

Be that as it may, in practice nothing changes for taxpayers. As before, a businessman conducted legal activities, and this was confirmed by a certificate of state registration of an individual entrepreneur, and now work is carried out in accordance with official papers. Only instead of f. P61003 a record sheet is issued f. R60009. If a citizen opened his own business before 01/01/17, in this case an individual entrepreneur was created, acting on the basis of a certificate. Since the documentation already issued is still valid, only forms from 2017 are subject to updating.

How to restore a certificate of IP

And what about those individuals who have lost the certificate of an individual entrepreneur? Can I get a duplicate of this document? Whom to contact and what information to provide? As such, the restoration of an IP certificate, that is, obtaining a repeated form, is impossible, since legal act The person who approved the form has already been cancelled. But do not rush to get upset, there is no need to issue a certificate. If the document is lost, you need to request an extract from the USRIP.

The request is made in writing, upon application to the IFTS of the taxpayer or his representative. Or you can get an extract on the website of the tax office, in the appropriate section. document certified electronic signature tax authorities, will have full legal force. Thus, the entrepreneur's certificate no longer needs to be required from counterparties to verify the reliability of suppliers of goods or services. A record sheet from the unified register will also act as a form confirming the legal activity.

Sole Proprietorship Registration Certificate - what it looks like

As mentioned earlier, the old certificate of state registration of an individual entrepreneur, a sample of form P61003 is laid out a little lower, still has legal effect if it was already issued when opening a business. What information is included in this document? Appendix 3 of Order No. ММВ-7-6/ [email protected] dated 11/13/12 contains a detailed answer. First of all, such a document is printed not on ordinary paper, but on special paper, with several degrees of protection - a hologram, drawings and signs, the coat of arms of the Russian Federation, individual numbers and series, etc. In addition, the form contains basic registration information about the entrepreneur.

Certificate of individual entrepreneur - required details:

    The exact and full full name of the citizen, patronymic is given only if available.

    Assigned OGRNIP and the date of the entry on obtaining the status of an entrepreneur.

    The name of the territorial division of the tax authorities conducting the registration of individual entrepreneurs.

    Date of issue of the form and stamp of the Federal Tax Service.

    Personal signature responsible person- is affixed with the position and full name of the inspector.

Note! The series and number of the certificate always consist of 2 digits (for the series) and 9 (for the number). At the same time, such data are individual, assigned to each entrepreneur separately and cannot be repeated under any circumstances.

In what cases is a certificate of registration of IP required?

This form, along with the record sheet that replaced it, is the main document confirming the fact of registration of a citizen in the status of an individual entrepreneur. According to the norms of civil law, each person has the right to engage in entrepreneurship, without the obligatory opening of a legal entity, but subject to state registration in control bodies. cases illegal activities punishable by penalties under criminal and administrative law. Therefore, before you start developing your own business, you need to officially register with government agencies.

In addition, only with the presentation of a certificate, an entrepreneur will be able to issue licenses and permits for certain types of activities, open a current account and get loans from banks, order a seal, submit reports, conclude agreements with reliable partners, etc. In short, a document issued by the tax inspectorate on state registration of IP is an official confirmation of the legitimacy of your business.

We have talked a lot about what this form looks like, the following are examples of samples for all types of forms discussed - from P61001 to P60009. Carefully study the photographs in order to know exactly how documents are drawn up according to legislative norms and not to encounter a fake.

IP certificate - sample

Consider what the IP certificate looks like - photos are shown for everyone possible forms. Let's start with the form f. P61001 by Order No. 439 of 06/19/02. As you can see in the photo, this document contains the main registration number of the established entrepreneur, the date the corresponding entry was made in the USRIP, the name of the controlling state body, signature, full name and position of the responsible tax inspector. The form is printed on a special form, protected by all possible ways and marked with a series and number. It was this form that was issued to citizens when creating an IP earlier.

Figure No. 1 - certificate according to f. R61001.

To replace f. P61001 came form P61003 by Order No. ММВ-7-6/ [email protected] dated November 13, 2012. This document, in principle, is not much different from its predecessor, which can be seen in Figure No. 2. It also indicates the registration number (OGRNIP) of an individual in the status of an entrepreneur, the date of making entries in the register, the name of the territorial division of the IFTS, position and full name of the responsible officer, as well as his personal signature. Added a line for the date of issue f. R61003. The document is printed on special paper with a hologram and other levels of protection.

Figure No. 2 - certificate according to f. R61003.

Finally, let's look at how the f record sheet looks like. P60009, relevant for the registration of entrepreneurs from 01/01/17. This document is drawn up on plain paper, without any special degrees of protection, but also contains all the necessary details, including a record of the citizen acquiring the status of an individual entrepreneur. First of all, this is confirmed by the main registration number(OGRNIP), the date of making such an entry, the name of the territorial tax service. Separately, personal data about an individual is given.

Figure No. 3 - record sheet for f. R60009.

Why do you need a certificate of closure of IP

If an entrepreneur goes out of business, how to apply for IP certificate? And do I need to submit this document to the registration authority? To close own business, an individual needs to complete a series mandatory action, one of which includes the submission of a package of documents to the tax office. Such a list includes the provision of a copy of registration certificates on the fact of opening an IP. After the rules of the legal procedure are observed, the citizen receives documents on the closure of the IP.

Since 2017, as with the creation of entrepreneurship, the termination of the activity of an individual entrepreneur is confirmed by the execution of a record sheet f. R60009. Only in contrast to the registration of the opening of a business, when it is closed, a different entry is made - about the exclusion of an individual from Unified Register(EGRNIP). From the moment such an entry is reflected, the entrepreneur is officially considered to have terminated his activity, but all unfulfilled obligations are transferred to the individual. Because according to Art. 24 of the Civil Code, a citizen is fully liable for debts arising from his commercial activities.

Conclusion - we figured out that the rights of an individual entrepreneur acting on the basis of a certificate and an individual entrepreneur acting on the basis of a record sheet are the same, because these two documents are equivalent. The above photographs show the differences and similarities between the unified forms that were relevant earlier and now. The main difference lies in the cessation of the use of special forms with holograms, but the legal force of the documents has not decreased from this.

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Since 2017, not a single novice entrepreneur will receive the coveted IP registration certificate, since it has been canceled. Now the Federal Tax Service is handing over to citizens an ordinary USRIP record sheet. This document has equal legal force and equally confirms the fact of making an entry in the public register. However previously issued certificates are still valid! That is, persons who became entrepreneurs before and after 2017 can operate with different documents, so we will consider both of them.

Why certificates were canceled

The measures taken to replace papers will help save money from the budget spent on a hologram and a protective form, on which an IP certificate was previously issued. However, the main goal of replacing the certificate is to improve the electronic interaction between the Federal Tax Service and citizens within the framework of the state. registration of individual entrepreneurs, legal entities and farms. In other words, the fewer documents you need to issue after registration, the faster the process will be.

Attention! Certificate forms issued prior to 2017 are still valid. They have the same legal force and can be applied under the same conditions as before. Holders of the form do not need to replace it with a record sheet, their rights are protected by the previous document.

IP certificate template

Certificates of state registration of an individual as an individual entrepreneur were issued on secure forms with official seal - Р61003. And the EGRIP record sheets, which have been issued since 2017, are printed on ordinary sheets A4. However, despite the differences appearance, both documents are absolutely equivalent.

You can see how the certificate of registration of a citizen as an individual entrepreneur looks like on the sample below. You need to know it in person, since entrepreneurs registered before 2017 can still use the document now.

Legal force of the certificate

According to the legislation of the Russian Federation, an individual entrepreneur acts on the basis of his legal capacity, that is, the right to carry out commercial activities and subsequent profit is assigned to a businessman at the time of registration with the Federal Tax Service. The very one when an established businessman receives registration documents in his hands.

Many businessmen believe that they are empowered by a certificate of registration of an individual entrepreneur, but this is a delusion. No registration document can give an entrepreneur rights. Any lawyer providing legal advice will tell you that.

Questions on paperwork arise due to the analogy with legal entities. Here they cannot act independently, since the organization can be formed by several co-founders. All rights, obligations and shares in the capital are distributed between them by the charter of the enterprise, therefore, in many contracts, acts and similar papers from legal entities, one can find the wording "... acting on the basis of ...".

Requisites and their application

Without a certificate of registration as an individual entrepreneur, it is impossible to engage in entrepreneurship, this is punishable by the law of the Russian Federation by imposing fines. The document can also be requested by counterparties who need to check the fact of registration of a businessman and the reliability of a future transaction. The individual himself also needs it, because it contains all the important details that may be needed in the process of entrepreneurial activity:

  • Full name of the business entity;
  • date of entry of information into the register;
  • serial number of the form;
  • the name of the body that carried out the procedure;
  • registration number (OGRNIP), under which you can find all the initial information about the individual entrepreneur and the changes made to the register.

If we take the same invoice, then according to the Tax Code of the Russian Federation, the entrepreneur is obliged to indicate in it the details of the certificate of state registration of the IP. It is also impossible to sign a simple contract between partners without such details.

The certificate and record sheet are equivalent

The USRIP record sheet replaces the certificate of state registration of an individual entrepreneur in all respects. It looks less reliable, but has the same significance, that is, it can be referred to to prove the fact that information about the entrepreneur was entered into the USRIP.

Attention! Persons registered in the USRIP since 2017 indicate in invoices, acts, contracts and any other documents the details from the USRIP record sheet. It also contains the OGRNIP, the date and name of the IFTS, which carried out the registration of the IP, the full name of the individual.

How to get a record sheet

Only the Federal Tax Service can register citizens as business entities. To apply for the coveted status of an entrepreneur, one should go to the authority that is located at the place of residence of the applicant. However, not all branches are authorized to carry out state registration, for example, in Moscow there is only one such branch - the 46th.

Find out the list of departments located at a specific address and authorized for state. registration, you can on the website of the Federal Tax Service.

The list of documents for registration of IP includes:

If in tax authority it is not the applicant himself who applies, but his representative, the tax authorities will require them to present a notarized power of attorney confirming the transfer of authority to an outsider.

Documents can be submitted not only in person, but also by mail with the provided list of attachments. You can also register a business online through a specially developed service of the Federal Tax Service. But for this you need to be the owner of a personal electronic signature.

The decision is made within 5 days, after which you need to return to the tax office for registration documents. You must have a passport and a paper with a mark on the acceptance of documents issued by the registrar on the day they were submitted.

Until 2017, after the opening of the IP, businessmen were given:

  • certificate of state registration of IP;
  • notification of the assignment of a TIN (if not previously issued);
  • notice of registration with the IFTS as a taxpayer.

Since 2017, for the first time registered businessmen will be given:

  • record sheet from the USRIP;
  • notification of the assignment of a TIN (if it has not been assigned earlier);
  • certificate of an individual entrepreneur on tax registration.

Obtaining a certificate after loss

Since the certificate of state registration of an individual entrepreneur has been canceled, re-obtaining the document is not provided. No one will issue a duplicate of the previously received form in case of its loss.

No panic! There is absolutely no need for a duplicate. If you have lost your IP registration certificate, it is enough to get an extract from the USRIP containing information about all latest changes entered in the register. This paper is enough to find out under which OGRN the counterparty is registered and to check its reliability.

How to get an extract from the EGRIP

You can get an extract in several ways:

  • in the tax service;
  • on the website of the Federal Tax Service;
  • through intermediaries.

To apply to the Federal Tax Service Inspectorate, you must prepare 2 copies of an arbitrarily drawn up application, a receipt for payment of state duty (200 rubles per copy) and a written power of attorney for a representative if he goes to the tax office instead of you.

Getting an extract on the website of the Federal Tax Service is even easier. For this:

  • go to a special section;
  • log in;
  • if you don't have an account yet, go through the simplified registration form;
  • click on the wording "Submit a new request";
  • enter your OGRN or TIN, you can find them right there;
  • Confirm that you are not a robot;
  • create a request by clicking on the appropriate function.

The completed statement will appear in the list of your applications. It has legal force, since it is certified by the electronic signature of the Federal Tax Service. This is both good and bad, since you can open a file with an electronic signature only on a computer with installed software Crypto Pro 3.6 version and above.