Is it possible to open an IP in another region? Doing business in another region How to open a sole proprietorship in another region

17.05.2021

To start a self-employed business, you must first register. Registration takes place at the place of residence of the future businessman. Let's figure out how registration affects registration and whether it is possible to open an individual entrepreneur in another city without a residence permit.

Place of residence: how to determine it

A future entrepreneur can register as an individual entrepreneur at his place of residence. The Civil Code determines that the place of residence of a citizen is the address at which the individual is registered. The rules for such registration are established by Decree of the Government of the Russian Federation of July 17, 1995 N 713.

It should be noted that living individual maybe:

at the place of stay;
at the place of residence.

As you can see, in both cases, the procedure for registering a place of residence is underway.

Registration of IP by temporary registration

place of stay;
registration at the place of residence for a limited period (mark in the passport on temporary registration).

In both cases, an individual goes through the state procedure for registering his place of residence. Many future businessmen are confused by the phrase in the law that the registration of an individual entrepreneur can take place at his place of residence, since they believe that the place of residence cannot apply to this definition. However, as can be seen from the analysis of the legislation, the main condition for any place of residence to be considered legal for the registration of an individual entrepreneur is to pass the registration procedure. This may include, among other things, registration at the place of stay, and registration for a limited period (temporary registration).

So, for example, a citizen, not having a permanent place of residence in the Russian Federation, can register in Russia as an individual entrepreneur. To do this, you need to obtain a document confirming the address of the place of residence in the Russian Federation (question 14.2.05.65 in Appendix N 1 to the Letter of the Federal Tax Service of Russia dated 31.01.2014 N SA-4-14 / [email protected]).

Is it possible to open a sole proprietorship without a residence permit?

Unlike a legal entity, an entrepreneur does not have a legal address. Therefore, one of the mandatory requirements for registration as an individual entrepreneur is registration at the place of his residence. Without a stamp in the passport on registration (without a residence permit) or a certificate of place of residence, it is impossible to go through the registration procedure for engaging in individual entrepreneurial activity.

IP registration change

Circumstances may arise in which an entrepreneur changes his place of residence and, accordingly, his place of registration changes. Does the entrepreneur need to notify the tax office in this case or go through the re-registration procedure?

From July 1, 2011, individual businessmen were exempted from the obligation to notify the registration authority about changes in their passport, including a change in registration. Now, in the event of a change in place of residence, state structures independently forward all this information: the body that registers the place of residence sends information to the tax authorities, and the tax authorities make appropriate changes to state registers and send the case to the interdistrict INFS of Russia.

Re-registration of IP when changing residence is not required.

But the entrepreneur should keep in mind that the procedure for changing information does not take place in one day.

Registration of individual entrepreneurs in the tax office at a new address is carried out on the basis of information received from the inspection at the old place of residence. The date of registration of an individual entrepreneur in the tax office at the place of residence and the change of information in the register is the date of making such entries in state registers.

Consequently, in the event of a change in the place of residence of a businessman until an entry is made in the USRIP on deregistration at the old address, the IP is registered with the same tax office. All official letters from state bodies will be sent to the old address, including the decision to conduct an audit (exit tax). Therefore, it is worth taking care that the correspondence is received by a trustee for some time.

The life circumstances of individual entrepreneurs are different. Sometimes it happens that registration is in one region, but doing business turns out to be much more profitable in a neighboring one. And here a logical question arises: is it possible to register an IP in another city? And if so, how exactly to do it? Let's figure it out.

Is registration required to open a sole proprietorship?

First of all, it is necessary to pay attention to the legislation. According to Law No. 129-FZ (paragraph 8), registration of an individual entrepreneur takes place at the “place of residence”. There is no explanation in the normative legal act of what is meant by this concept. If you look at the application form for registering an individual entrepreneur (Р21001), then the “address of the place of residence (stay)” is indicated there, which makes even more confusion.

You can turn to law enforcement practice, to how the bodies of the Federal Tax Service of the Russian Federation act most often. And they, as a rule, are guided by the place of residence officially assigned to a particular citizen. That is, for registration. And if a person submits documents without reference to this address, then he receives a negative answer from the tax office.

The refusal by the Federal Tax Service of the Russian Federation to register an IP not at the place of registration is actually logical: an individual entrepreneur does not have a legal address. Therefore, it is problematic for contractors and inspection bodies to get in touch with a businessman if there is no link to registration.

Is it possible to register an individual entrepreneur with a temporary residence permit

Suppose an individual does not have a permanent residence stamp in his passport. Instead, he has a temporary registration. Is it possible to open an IP in such a situation? Yes, subject to 2 conditions:

there is no permanent registration mark in the passport, that is, a blank page;
such person has been removed from the registration record in another region.

In such a situation, a temporary residence permit replaces a permanent one and gives the same rights to a citizen. Including it provides an opportunity for him to register an IP.

An important point: the tax authorities most often refuse, under various pretexts, to open an individual entrepreneur if less than 6 months are left before the expiration of the temporary residence permit.

Is it possible to open an IP in another city

So, if an individual entrepreneur is registered in one city, and the activity is in another, then first he will have to deal with registration. That is, cancel the permanent residence permit and make a temporary one. After that, go through the usual procedure for opening an IP, which will not differ in anything special from the standard one.

If you are on the road, there is an option to entrust lawyers with registration of you as an individual entrepreneur. You will only need to write out a power of attorney and certify it with a notary. After all, a specialist will take care of everything.

There is another alternative: to submit documents remotely through the website of the State Service. However, this is only possible if you have a digital signature. Thus, it is quite possible to open an IP while in another city. And this can be done even in different ways.

How to open an IP in another region: step by step instructions

If you have finally decided for yourself that you want to register an IP in another city not at the place of registration, then you can proceed. First, you have to deal with the issue of your registration, that is, cancel the permanent residence permit and issue a temporary one.

What documents need to be collected

make a copy of the passport (all pages, including blank ones);
write an application in the form P21001;
make a copy of the TIN certificate, if you have one.

Select OKVED codes

Then you need to decide on the type of activity and select the OKVED code. Since 2017, the reference code OKEVD-2 has been relevant, so do not confuse and do not use outdated data. Why is this needed at all?

Firstly, documents will not be accepted without codes. Secondly, what exactly you choose depends on which particular tax regime you can apply for. After all, not all types of activities rely on benefits. And it also affects departmental audits.

Therefore, codes must be entered very carefully. Some entrepreneurs recruit them "with a margin." But keep in mind: if at least one type of activity is licensed, you will have to draw up an appropriate document. And if you hesitate, then the regulatory authorities may be interested in you. Therefore, you don’t need to specify everything in a row just like that: the code can be added later.

Decide on the tax regime

Next, you need to choose a specific tax regime and write an appropriate application. Most individual entrepreneurs prefer the simplified tax system (simplified mode), because they do not need to keep accounting records, and the mode itself is quite simple. There are 2 options:

pay 15% of the difference between income and expenses;
6% from turnover.

The second is preferable because you do not have to tax justify your spending. Individual entrepreneurs also often choose a patent: they will need to pay a specific amount in advance, after which they can safely do business.

In general, there are a lot of different tax regime options. On this issue, you can always consult the same Federal Tax Service of the Russian Federation: they are willing to help novice businessmen.

Payment of state duty and submission of documents

Next, you will need to go to the tax website, find the state duty receipt there and print it out if you are going to submit documents in person. When registering an individual entrepreneur through remote services, you no longer need to pay a fee in 2020. So, if you intend to hand over the documents to the inspector, you need to pay 800 rubles. You can do this at any branch of Sberbank.

The next step is to go to the tax office and take them all the documents. Or you can scan and send through the website of the Federal Tax Service of the Russian Federation. There is also the State Services service: it is quite easy to use if your identity is confirmed there (you can do it at any MFC for 1000-1200 rubles).

But in general, the electronic method of registration is available to everyone who has a digital signature. Getting it can take up to a month and costs 2500 rubles.

As in the case of a permanent residence permit, with a temporary registration you will receive a notification after the set time (3 business days most often). He is sent to email or handed over personally. So if you figure it out and draw up the documents correctly, then the whole procedure will take about a week. With personal contact, the process is faster; when sent through electronic services, it can drag on for several days.

Can an individual entrepreneur conduct business in another city

An individual entrepreneur can indicate to counterparties his current address of residence. In this case, all the documentation will come to him there.

With official instances it is somewhat more difficult. And you will have to interact with them, and not only with the tax authorities, if the entrepreneur wants to develop. For example, if you study the instruction on how, it becomes clear that contacts with the FIU cannot be avoided. And not only with him.

Electronic services now simplify a lot. That is, in most cases, it is enough to simply register for the same State Services and keep in touch with the tax office there. Nevertheless, there is always a risk that the Federal Tax Service of the Russian Federation will send you some package of documents at the place of registration, and you will miss such information. And this is fraught with trouble.

You can deal with the situation if you set up a forwarding of everything that comes. Some courier companies have a corresponding service. However, in the end, you will still receive documents late. And the fact that you actually live elsewhere is not a valid reason for missing deadlines.

Let's summarize: it is difficult to register an IP not at the place of registration. However, it is still quite possible to find a way out.

To open an IP, you must specify the address at the place of registration, which will be legal. This requirement is explained by the legal features of the status of an individual entrepreneur, equated to an individual. The Federal Tax Service authorities require that correct information be provided, updating it when changes are made. This allows you to "not lose" the entrepreneur by sending all necessary information at the place of its registration. Attachment to the territorial bodies of the tax service, prompts future businessmen who live and decide to open their own business in another region, to the question: is it possible to register an individual entrepreneur not at the place of registration or is it necessary to come to the "home" region.

It interprets whether an individual entrepreneur is registered at the place of registration or at the place of residence of the Civil Code of the Russian Federation, as well as the Decrees of the Government and the Tax Code of the Russian Federation. According to the regulatory documentation, an individual entrepreneur is an individual engaged in entrepreneurial activities that do not contradict the laws of Russia, registered in accordance with established rules, without forming a legal entity.

In addition to the obligation to go through the registration procedure, entrepreneurs are obligated to comply with the requirements for obtaining a license or permit for an SRO (if required by the line of business), installing and using a CCA, and reporting on the conduct of activities to Rospotrebnadzor.

IP optional:

notify the registration of funds;
use printing and checking account.

The unified regulation of the IP registration procedure is fixed by 129-FZ and consists of several stages:

Preparation of documents - it is mandatory to provide a passport, TIN (if any), a receipt for paying the state duty (800 rubles), as well as an application in the form P21001 (a sample is available on the official website of the Federal Tax Service). Completeness is distinguished by the presence of several additional positions for various categories of applicants: citizens of foreign states who have not reached the age of majority.
Transfer of the prepared set of the IFTS - it is allowed not only to personally deliver the set to the tax service employees, but also to transfer it electronically, that is, online (through the Personal Account on the State Services portal, it is imperative to have an electronic digital signature), as well as through a representative, having previously issued a notary power of attorney. Recently, this method will not bring additional expenses, but the deadline for completing the procedure will be extended by several days.
The reply is in process. The decision can be positive or negative. In the case of the latter, the IFTS authorities will provide written comments indicating the reasons. The registration procedure takes up to 5 working days.

The state registration procedure is considered completed after making an entry in the EGRIP. Only able-bodied citizens of the Russian Federation, permanently or temporarily registered in the country, citizens of foreign states who have received a temporary residence permit or residence permit, persons who do not have registration are allowed to create an individual entrepreneur, such a right is not given.

Accordingly, the requirements for registration on the territory of Russia, equivalent to the requirements for individuals, apply to individual entrepreneurs. The place of registration of an individual entrepreneur is equated to the place of residence, the definition of which is established by the Civil Code: residential premises, which is the place of permanent or regular location of an individual, according to the right of ownership, lease relations, drawn up by an agreement, or other legal grounds. This concept refers to permanent registration.

However, Russians are allowed to be temporarily registered. Temporary registration of the Civil Code of the Russian Federation is defined as the address at the place of residence of an individual, which differs from the address by registration. When changing the place of permanent residence, entrepreneurs do not need to independently contact the registration authorities to update information. The Federal Tax Service will transfer this information to the authorities that have entered new data in the businessman's passport. Upon receipt, the registration authorities enter updated information into the USRIP. In addition, the duty of the Federal Tax Service is to independently transfer the IP case to the responsible services at the new address.

Answering the question whether it is possible to open an IP not at the place of registration in 2019, the law indicates that an entrepreneur is allowed to carry out activities without restrictions throughout Russia, including cases when the business is not located at the place of registration.

But, when carrying out activities not in the “home” region, it is necessary to take into account a number of nuances:

to go through the registration procedure in the region of doing business, it is necessary for individual entrepreneurs who have chosen UTII, PSN. But it is worth noting that the essence of the procedure is not to register a new IP, but to register an existing IP as a taxpayer at the location of the business. For example, an entrepreneur is registered in Astrakhan, but wants to acquire a patent and work in St. Petersburg. To do this, you will need to draw up an application for a patent to the St. Petersburg Federal Tax Service. The exception is businessmen carrying out activities in the direction of cargo and passenger transportation, delivery or peddling trade: registration at the place of business is not required;
when entrepreneurs apply the USN, OSNO or ESHN, they are granted the right to conduct business without reference to the region of the country, regardless of whether the IP is registered in this region permanently or temporarily. The functions of tax accounting are assigned to the bodies of the Federal Tax Service at the place of residence.

In the second case, the registration procedure as a taxpayer in the region where the business is actually conducted is not required.

Entrepreneurs, like citizens of the Russian Federation, are required to register at the place of stay if the planned period of residence in a settlement where there is no permanent registration is more than 90 days.

Is it possible to register an individual entrepreneur at the place of residence, a fairly common question among future businessmen who have left the city of permanent registration. Is it possible to issue an IP without leaving the place of residence: yes.

The legislation allows you to go through the procedure for registering an individual entrepreneur without a personal visit to the Federal Tax Service when using the following methods of transferring documents:

mail. To do this, you need to generate a valuable letter with a set of documents established by law. At the same time, in addition to the standard list, it is required to attach copies certified by a notary, passports and signatures in the registration application. It is important to include a description. The fact of receipt of documents is displayed on the official website of the Federal Tax Service. When sending documents in this way, it is important to check the correctness and correctness of filling, as well as the completeness of the set. In case of discrepancy, the documents will be sent back;
with the help of third parties. The service of representing interests in the bodies of the Federal Tax Service can be provided by various law firms, notaries or any natural persons. To do this, you will need to issue a notarized power of attorney and also form a set of documents;
electronically. To do this, you must be a registered user of the State Services Portal. You need to log in Personal Area, go to a special section of the FTS website https://service.nalog.ru/gosreg/. The service allows you to register as an individual entrepreneur with the ability to choose a convenient way to receive documents, there are three of them: personally visit the tax office, entrust it to a representative, or expect it by mail. The service will check the correctness of the entered data, the correctness of filling. The instruction is contained here, the steps are simple and clear. It is possible to complete actions by sending documents only to users who have an EDS certificate.

If there is no digital signature, it is possible to complete the registration procedure online with the help of a notary.

Important: it is impossible to send documents online without paying the state fee.

Registration of an individual entrepreneur not at the place of permanent registration, due to the lack of such, is carried out in the presence of temporary registration - the “registration” of a citizen to a specific address for a limited period of time. Registration of an individual entrepreneur in such a case is also limited in time, until the termination of the temporary registration period. Permission to carry out such a procedure is available from the tax authorities at the address of the actual residence of the citizen. It is allowed to conduct activities throughout Russia, without any restrictions, however, to submit tax reports only to the IFTS body that assigned the status of an individual entrepreneur to an individual.

The exception is:

application of UTII;
application of PSN.

The payment of a single tax and the acquisition of a patent are made at the place of actual business.

To register an individual entrepreneur at the place of temporary registration, you must:

To confirm the fact of the absence of permanent registration - it will be sufficient to present a passport with missing registration marks.
A document confirming the existence of temporary registration must be issued for a period of more than six months from the date of submission of documents for the registration procedure. It is important that the execution of the document complies with the requirements of the Civil Code of the Russian Federation. Registration authorities can carry out registration even if a certificate of temporary registration is issued for a period of up to 6 months, however, it should be understood that after its expiration, deregistration will occur. In addition, if there is a short period of time left before the expiration of the temporary residence permit, the Federal Tax Service has the right to refuse registration.
Create and submit statutory set of documents. In addition to the standard list, a copy of the certificate of temporary registration is required. Also, when filling out the P21001 application, the “Place of residence” field is filled in with the address from the certificate.

The procedure for registering individual entrepreneurs by foreigners who have permits, and, accordingly, temporary registration, is regulated by No. 115-FZ, which determines the legal status of persons who have, on the territory of the Russian Federation. The law establishes that foreigners are charged with rights and obligations similar to citizens of the Russian Federation, provided that they are legally on the territory of Russia.

A foreigner is allowed to permanently register on the territory of the Russian Federation only after obtaining Russian citizenship. The place of temporary registration of a foreign citizen is the address fixed by the residence permit or temporary residence permit.

The implementation of entrepreneurial activities by foreigners is allowed as long as their stay in the country is legal. In other words, after the expiration of the TRP or residence permit, the registration of a foreigner as an individual entrepreneur is terminated.

If we talk about the procedure for registering foreigners as an individual entrepreneur, then its procedure is similar to the standard procedure. An important difference is the special requirements for documents, so a foreign citizen's passport or other document acting as an identity document in accordance with international law must be translated into Russian (certified by a notary). Also, the document must contain information about the place and date of birth, otherwise, another document containing this information is required.

It is not necessary to notify the homeowner at the address of temporary residence (for example, if the individual entrepreneur lives in a rented apartment) of the intention to use the address for registering an individual entrepreneur, since such a fact does not have any future consequences.

Paying taxes and submitting reports when doing business outside the place of registration

If the business is not conducted at the place of registration, it is necessary to understand the peculiarities of transferring tax payments and filing reports. The procedure depends on the form of taxation. For individual entrepreneurs using the simplified tax system, OSNO and ESHN, as mentioned above, there is no need to register at the actual location.

Reporting in this case can be done in one of the following ways:

by mail, by registered or valuable letter, attaching an inventory;
issue a power of attorney for a legal representative;
send electronically.

It is also possible to transfer tax payments from any region of the country. Controversial situations may arise in connection with the desire to reduce the tax burden. This possibility is provided for by regional legislation: the constituent entities of the Russian Federation make decisions (supported by relevant regulatory legal acts) to reduce the tax rate. In this case, the rates applicable at the place of permanent registration are applied to IP.

Entrepreneurs using UTII must submit reports and deduct payments to the Federal Tax Service at the place of actual business. The entrepreneur is obliged to file an application for registration with the relevant tax authorities within five days from the date of the start of the full-fledged work of the business. Entrepreneurs act in a similar way on PSN: a patent is acquired in the subject where it is planned to use it. Two applications are submitted to the Federal Tax Service: on and acquisition of a patent. It is important to note that the patent has limitations in scope: it is valid only within the subject where it was acquired. Individual entrepreneurs on OSNO also report, register KKM and pay taxes to the Federal Tax Service at the place of registration.

It is necessary to accrue and pay "pension" and "medical" insurance premiums at the address of permanent registration. Similar rules apply to the deduction of staff contributions. The fact of the employee's place of residence does not play a role.

In conclusion, it is worth recalling the need to legally conduct business, because violation of this rule provides for liability under the administrative, tax and criminal codes. The fine will be from 500 rubles to 10% of the income received (but not less than 40,000 rubles) or punishment under the Criminal Code of the Russian Federation, including restriction of freedom.

In our publication today, we propose to understand such an issue as the activities of an individual entrepreneur in another city or region.

Rules state registration individual entrepreneurs are established by the Federal Law of 08.08.2001 No. 129-FZ “On State Registration legal entities and individual entrepreneurs” with amendments and additions from 01.01.2019.

If you have reached the age of majority and decide to do business, you will need the following documents to register an individual entrepreneur:

application for state registration of an individual as an individual entrepreneur;
a copy of the Russian passport;
receipt of payment of state duty for registration of IP in the amount of 800 rubles.

Please note: the signature on the application, as well as a copy of the passport, must be notarized, unless the applicant submits the documents in person and simultaneously submits the passport.

That is, you can register as an individual entrepreneur through your representative without a personal presence.

State registration of an individual as an individual entrepreneur is carried out with the tax authority at the place of his residence, that is, at the place of registration indicated in the passport.

If there is no place of registration in the passport, then the state registration of an individual entrepreneur can be carried out with the tax authority at the place of residence.

If you employ employees, you must also register with the social insurance fund at the place of registration of your place of residence. Since 2017, registration with the PFR as an employer has been canceled, since it is not the PFR but the IFTS that administers contributions to pension and medical insurance. In the FSS and IFTS you will have to pay contributions from wages hired workers.

Create branches of an individual entrepreneur in other settlements does not have the right, but it is possible to carry out business activities in another region. It all depends on what system of taxation the entrepreneur has chosen.

IP activity in another city on different tax regimes

Consider how an entrepreneur can operate in another region, depending on the system used.

IP activities in another region on a patent

An individual entrepreneur chooses a special taxation regime - a patent.

Necessary actions:

Be registered with the tax office.
Apply for a patent job.

If you do not register with the tax office of another subject of the Russian Federation, you will not receive a patent, and according to the Tax Code of the Russian Federation, a patent is valid only in the region in which it was issued. That is, if you want to work in several cities, then in each city you must register and obtain a patent. Moreover, one patent is issued for one type of activity. That is, you can have an unlimited number of patents.

The cost of the patent is paid only to the accounts of the region that issued the patent to you.

Reporting on IP activities in another region (PSN)

From the point of view of reporting, the patent system in the case of IP activities in another region is the most convenient: a tax report on a patent is not submitted.

IP activities in another region on the simplified tax system

If an individual entrepreneur chooses a special taxation regime - a simplified taxation system, he must know the following:

it is necessary to register with the tax office at the place of doing business, other than registration of the place of residence, only if the entrepreneur acquires non-residential premises in this region;
payment of taxes (advance payments under the simplified tax system) must be made to the tax office at the place of registration. That is, if you did not purchase real estate in another region, therefore, did not register there, then you pay tax on the simplified tax system at the place of registration, although you work in another locality.

When determining the tax base, the total income of the entrepreneur received for a certain period for all types of activities is taken into account, regardless of the cities in which the entrepreneur operates.

An entrepreneur can apply the rate for the simplified tax system only in the region in which he is registered.

For example, an entrepreneur on the simplified tax system (income) registered in Moscow, where he became registered. For this region, the simplified tax rate (income) is 6%. Entrepreneurial activity decided to lead in the Crimea, as it was written above, you can not register in the Crimea if you have not purchased real estate there. In Crimea, the simplified tax rate (income) is 3%. But an entrepreneur registered in Moscow will not be able to apply it.

An individual entrepreneur applies the tax rate that is accepted in the region in which he is registered, regardless of the place in which income is actually received.

Reporting on the activities of individual entrepreneurs in another region (USN)

For rent at the place of residence, regardless of the place of business. The book of accounting for income and expenses is kept one, regardless of the fact that an individual entrepreneur operates in different regions. You collect primary documentation for all objects and write it down in KUDiR in chronological order.

Paying taxes when changing city or region

Local authorities have the right to set the tax rates of the simplified tax system, which will be valid in a particular region (346.20 of the Tax Code of the Russian Federation). Therefore, a change in residence registration may result in a change in the tax rate. The previous tax authority will independently transfer information about the advance payments paid to the tax office in which you will be registered after the change of residence. You do not need to fill out any notifications from your side.

The amount of the annual USN tax, according to the explanations in the letter of the Ministry of Finance dated 09.07.2012 No. 03-11-06 / 2/86, must be calculated from the tax rate that is valid at the place of new registration. If you applied a higher rate before the tax change, then an overpayment will occur, which can be returned or taken into account against future payments. But if the previous tax rate was lower, then you need to make an additional payment.

For general information we will inform you about the minimum and maximum USN tax rates:

for the object "income" in the range from 1 to 6%;
for the object "income minus expenses" in the range from 5 to 15%;
0% - for individual entrepreneurs registered after the entry into force of the law of the constituent entity of the Russian Federation on the introduction tax holidays for IP.

IP activities in another city on UTII

Registration

Within five days from the start of the activity, be registered with tax office at the place of business as a UTII payer. To do this, you must submit an application to the tax office, indicating the types of activities for which UTII will be applied.

Peculiarity

When carrying out retail or delivery trade, regardless of the region in which the activity is carried out, it is necessary to become registered as a UTII payer only in the tax office at the place of registration of residence.

Paying taxes

An entrepreneur must pay a single tax on imputed income at the place of registration as a UTII payer, in contrast to insurance premiums.

Insurance premiums, both fixed for themselves and for employees, must be transferred to the details of the tax and FSS at the place of residence (registration).

Reporting

The UTII declaration is submitted by the entrepreneur to the tax authority of the subject of the Russian Federation, in which he is registered as a UTII payer.

If the activity relates to delivery or peddling trade, the individual entrepreneur submits reports to the inspectorate at the place of residence, since when carrying out such types of activities, it is here that he is registered as a UTII payer.

Payment of insurance premiums and personal income tax

If there are employees, personal income tax and insurance premiums for compulsory insurance must be transferred by an individual entrepreneur operating in a place other than his main registration, according to the details of the IFTS in which he was registered as an individual entrepreneur. The same situation applies to reporting. The individual entrepreneur also pays fixed contributions for himself to the IFTS at the place of main registration.

Summing up

Actions of an individual entrepreneur when conducting activities in other regions:

Tax regime	Registration	Tax payment	Reporting
USN and patent		In each region of operation	USN - at the place of residence. PSN - does not give up at all.
STS income STS income-expenses	Only by place of residence (one exception is described in the text)	At the place of residence	At the place of residence
		In each of the regions in which the activity is carried out	In each of the regions in which activities are carried out on UTII
	At the place of residence of the IP	At the place of residence of the IP	At the place of residence of the IP

The article was edited in accordance with current changes in legislation 10/26/2019

It may also be useful:

Is the information useful? Tell friends and colleagues

Dear readers! The materials of the site site are devoted to typical ways of solving tax and legal issues, but each case is unique.

If you want to know how to solve your particular issue, please contact the online consultant form. It's fast and free! You can also consult by phone: MSK +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257

Individual entrepreneurs in Russia are registered at the place of residence, this is a requirement of Law No. 129 “On State Registration”. But what about those who want to open an IP if it is registered somewhere in Tyumen, and plans to start a business in Moscow? Is it possible to open an individual entrepreneur by temporary registration? And how do foreign citizens solve this issue? After all, the latter are also entitled to register individual entrepreneurs and LLCs in our country.

What does the law mean by the place of residence of an individual entrepreneur

An individual entrepreneur is an individual, therefore, for the concept of his place of residence, we turn to Civil Code. The Civil Code of the Russian Federation in Article 20 gives the following answer to this question: this is a dwelling where a person is constantly or usually located, acting as an owner, tenant, or having other legal grounds.

Of course, no one obliges an individual to permanently stay at the address indicated in the registration stamp. At the same time, no one will dispute the logic of the fact that registration is the official confirmation of a person's location. Thus, it is assumed that a potential IP is somehow available at the address of permanent registration, first of all, for official bodies.

Where is an individual entrepreneur registered if he has a permanent and temporary registration

If there is a permanent residence permit, a temporary IP registration does not matter. According to the tax authorities, the stamp in the passport is a priori more significant than the certificate of temporary registration. Waving documents, proving the legitimacy of living in another city, is useless. It will be necessary to issue an IP at the IFTS at the place of residence, even if this inspection is located far away.

It is not necessary to go there in person, you can also submit documents for registration of an individual entrepreneur remotely - send a representative with a power of attorney to the IFTS or send a package of documents with a list of attachments by mail. True, in this case, you will have to certify the application P21001 with a notary.

An even simpler way is to register an IP using an electronic digital signature. You need to apply to the appropriate company in your city, get an EDS and send documents electronically, later you will receive an electronic container of documents that can already be used to open a bank account. The originals will be sent to you by mail. We have partners providing this service in Moscow on a turnkey basis.

In case of successful registration, the entrepreneur has every right to conduct business wherever he pleases - from Kaliningrad to Vladivostok.

If the IP has not changed common system taxation or simplified taxation on UTII or PSN, then he will have to report to the same tax office where the business was registered. The entrepreneur will be registered with the PFR and FSS funds at the place of registration, regardless of the tax regime.

In the case when registration of an individual entrepreneur in another region is needed at all costs, you can sign out from the permanent address of the place of residence, and thereby get rid of being tied to an unwanted inspection.

Is it possible to register an individual entrepreneur by temporary registration if there is no permanent one

Without a stamp in the passport indicating a permanent place of residence, it is allowed to register an individual entrepreneur in the inspectorate in charge of the address where the individual temporarily resides. Registration of IP in this case is also temporary. It is possible to work throughout the territory Russian Federation, as in the case of having a permanent residence permit, but to submit tax returns - only in their inspection, which gave the individual the status of an individual entrepreneur. Exceptions apply to the same regimes: a single tax on imputed income (UTII) and the cost of a patent (PSN) are paid at the place of business.

To open an individual entrepreneur without a residence permit - at a temporary registration address - three conditions must be met:

1. Prove that there is no permanent residence permit. To do this, it is enough to present a passport without an appropriate stamp.

2. Have a certificate of temporary registration valid for at least six months from the date of submission of documents for registration of IP. Such a certificate must be issued in accordance with articles of the Civil Code of the Russian Federation (680th and 685th).

The tax office can open an individual entrepreneur on temporary registration and for up to six months, but having received this status on a temporary residence permit, which expires in two to three months, you should not be surprised that after that you will be removed from the tax register. In addition, with such short term temporary registration there is a risk of being denied state registration. We recommend that you clarify the minimum duration of temporary residence permit for registering an individual entrepreneur with the tax office.

It is not necessary to inform the homeowner (if you live in rented housing in another region) of your intention to use the address for registering an IP, since this fact does not have any legal consequences for him in the future.

3. Submit to the tax officer a complete package of documents, without which the registration of an individual entrepreneur will not take place:

Application form P21001. In the “Place of residence” section, indicate the address of temporary registration.
Receipt for payment of state duty. The future individual entrepreneur must pay the state 800 rubles. It is important that the name of the applicant, and not another person, appear on the receipt.
Copy of ID. Usually in its role is a passport - Russian or another state.
Copy of TIN.
A copy of the temporary registration certificate.
Application for the transition to the simplified tax system, if the individual entrepreneur immediately decided that he would pay taxes under this system.

If the documents are not submitted by the entrepreneur himself, then the application and a copy of the passport must be certified by a notary and a power of attorney for the submission of documents must be prepared.

Is it possible to register an individual entrepreneur under temporary registration for a foreign citizen

Can. In accordance with Law No. 115-FZ “On legal status foreign citizens in the Russian Federation”, foreigners legally residing in Russia have the same rights and obligations as Russians, with some exceptions.

By definition, a foreigner cannot have a permanent residence permit in Russia, at least until he receives Russian citizenship. Temporary registration for him means the address indicated in the residence permit or temporary residence permit. Foreigners, stateless persons and refugees work in the status of individual entrepreneurs as long as they stay in the country legally. The period of validity of temporary registration in Russia is expiring - the period of registration of an individual entrepreneur is also expiring.

As for, it practically does not differ from the same for the Russians. True, all the necessary documents in a foreign language will have to be accompanied by a notarized translation into Russian.