Documents Required for Opening an Individual Entrepreneur (IE): Complete List and Submission Process
Opening an individual entrepreneur (IE) in Russia is a quick and cost-effective way to start your own business. However, even this straightforward procedure requires careful preparation of documents, meticulous form filling, and understanding nuances to avoid rejections and delays.
1. Application Form R21001 and Its Completion
The R21001 form has been in existence since 2002 and is used to collect all information about the future IE.
1.1. Introduction History
Prior to the unification of forms, entrepreneurs submitted up to three separate forms. The consolidated R21001 form simplified the process by merging data into one document, thereby reducing the burden on tax authorities.
1.2. Where to Download
It can be downloaded from the FTS website, the State Services portal, or in the "IE Registration" sections on the MFC websites.
1.3. Key Sections
Section A — personal information, Section B — registration address and contact details, Section C — OKVED-2 codes. Pay special attention to Section C: errors in codes may complicate the application of special tax regimes.
1.4. Tips for OKVED
The primary code should account for at least 70% of revenue. To check the demand in the niche, use data analytics from platforms like 2GIS and Yandex.Market.
2. Copy of Passport and TIN
The passport and TIN are basic identifiers of the individual and taxpayer.
2.1. Copy of Passport
You must copy the pages with your photo, registration, and any changes to your last name (if applicable). Ensure all fields are readable, with no glare or blurriness.
2.2. Obtaining TIN
If you do not have a TIN, file application form R50007 in your personal account on the FTS website or in person. For expedited processing, use the State Services portal, where results are typically received within one day.
2.3. Additional Tips
Print and keep a copy of the personal account printout from the FTS: MFC may sometimes require a document confirming your registration as a taxpayer.
3. Receipt of State Duty Payment
The state duty for registering an IE is 800 ₽.
3.1. Payment Details
KBC 18210502010011000110, municipal OKTMO, designation — “state duty for IE registration.”
3.2. Payment Methods
Online through the personal account on the FTS, State Services, or internet banking; offline at bank counters or terminals. When paying online, confirm the transaction and download the receipt.
3.3. Tips for Receipt Storage
Make several copies of the receipt and save a screenshot. When returning documents to the tax authority, a second copy might be required.
4. Address Registration Confirmation
The registration address of the IE determines the jurisdiction of the tax office.
4.1. Documents for Owners
Extract from the Unified State Register of Real Estate (EGRN) or ownership certificate, as well as an extract from the house book confirming registration.
4.2. Documents for Renters
Notarized consent from the owner for registration. It is crucial to specify the duration of the consent and the exact address.
4.3. Temporary Registration
Reference form No. 9, issued at MFC or the passport office, is valid for the duration of its issuance.
4.4. Regional Features
In Moscow, an address agreement act from the homeowners' association (TSZH) is often required, while in St. Petersburg, an additional extract from the city address register is needed.
5. Notifications to the Pension Fund and Social Insurance Fund; Choice of Tax Regime
After registration with the FNS, entrepreneurs must register with funds and select a tax regime.
5.1. Notification to the Pension Fund (PF)
Form R24001: submitted automatically through the FNS personal account or manually to the territorial PF within 10 days.
5.2. Notification to the Social Insurance Fund (SSF)
Form 4-FSS must be submitted within 30 days, especially relevant for employer-entrepreneurs.
5.3. Choosing a Tax System
Standard Tax System (OSS), Simplified Tax System (STS) (6% on income or 15% on "income minus expenses"), Patent Tax System (PTS), Agricultural Tax System (ETS). The choice affects reporting and tax burden; it can be changed until December 31 of the current year.
6. Electronic Signature and Document Requirements
A qualified electronic signature (ECS) is required for online submission of documents.
6.1. Obtaining ECS
Contact a Certification Authority (e.g., Kaluga Astral, Aktiv, etc.). Required documents include your passport, TIN, and SNILS. The processing time is one working day.
6.2. Scan Parameters
Acceptable formats are PDF/JPEG; resolution must be at least 300 dpi; file size should be up to 5 MB. Digital stamps and signatures must not obscure the text.
7. Document Submission Process
There are two ways to submit: online and offline.
7.1. Online via State Services or FNS Personal Account
After logging into your personal account, fill out form R21001, upload scanned documents, pay the state duty, sign with ECS, and send it. Notifications to PF are submitted automatically; notifications to SSF are manual.
7.2. Personal Visit to MFC or FNS
Bring originals and copies of documents, fill out the application form on-site, receive a receipt for the submission, and collect your certificate upon readiness.
7.3. Comparison of Methods
The online method is faster and more convenient: saving time and avoiding travel. The offline option is suitable for those without ECS or limited internet access.
8. Registration Timeframes and Obtaining Extract from the EGRIP
IE registration takes three business days; if clarifications are needed, the timeframe can be extended to five days.
8.1. Electronic Extract
After registration, an extract from the EGRIP is available in your personal account at the FNS. The document holds legal significance alongside the paper version.
8.2. Paper Extract
Can be obtained at MFC or FNS upon request. The fee is 200 ₽, and the issuance period is five business 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, and discrepancies between OKVED codes and requirements.
9.2. Recommendations for Quality Submission
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 I change the OKVED? Yes, by submitting a repeated application form R21001.
— What should I do if my application is rejected? Correct the errors and submit again.
— Is a SNILS needed? Required for ECS and PF registration.
10.2. Expert Opinion
"Registering an IE is a simple procedure when strictly following the instructions. The online services of the FNS and State Services significantly simplify the lives of entrepreneurs," notes the head of the FNS registration department.
11. Regional Features and Innovations
Procedures may vary by regions due to local regulations.
11.1. Moscow and Moscow Region
Quick electronic queues, pilot projects for MFC without prior appointment.
11.2. St. Petersburg
An extract from the city address register and coordination with the HOA is required.
11.3. Pilot Innovations
Pilot projects for online notarization allow the owner's consent to be certified remotely via video conferencing.
12. Success Stories of Entrepreneurs
12.1. Freelancer Case
An illustrator registered an IE online in two days, chose the STS at 6%, and immediately gained access to equipment procurement with tax deductions.
12.2. Manufacturing Case
A small wood processing enterprise registered an IE at the MFC with the help of a lawyer and won a grant for machine upgrades.
13. Additional Material
13.1. Filling Samples
Download samples for filling out R21001 and calculating state duties from the FNS website.
13.2. Video Tutorials
Step-by-step video instructions for registering an IE 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 IE promptly, without errors, and start running your business within a few days after submitting your documents.
