State duty for IP registration: amount, payment procedure

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Registration of an individual entrepreneur involves the payment of a state fee. Immediately after the settlements, the registered person is provided with a receipt, without which, by the way, the process may be delayed, or even interrupted altogether. Payment of the state duty is the first, most important step in registering as an individual entrepreneur.

What you need to know

In accordance with generally accepted rules, entrepreneurial activity begins with obtaining the status of an individual entrepreneur or the official registration of a legal entity. Moreover, if commercial activity is carried out without passing this stage, the person faces administrative, and in some cases criminal liability. That is why, according to Art. 23 of the Civil Code of the Russian Federation (Civil Code), the most relevant option for conducting legal activities is the timely registration of IP.

Here is a list of the benefits of sole proprietorship:

• simplicityprocess;
• opportunity to trade, provide various services and make deals in Russia;
• opportunity to choose an acceptable taxation system;
• if there are no employees - exemption from personal income tax;
• independent and free disposal of profits;
• simplified system for summing up the final results of economic activity;
• individual decision making;
• other benefits and priorities.

Key disadvantages of sole proprietorship:

• responsible for all obligations with its own property;
• restricted in obtaining additional licenses;
• is unable to cooperate with VAT payers, i.e. large organizations;
• mandatory and permanent participation in economic activities is required;
• double counting required in case of general taxation;
• minimum legal protection at the time of temporary disability;
• impossibility to issue "Appeal to enter Russia" for EU citizens;
• it is not possible to send employees on business trips to the border zone without the permission of the FSB.

Payment of state duty for IP registration

It is possible to pay the state fee in several ways. The first is to contact any branch of Sberbank. To carry out such a process, you will need to print out a receipt of the established form in advance and fill it out. After that, the client needs to submit a settlement document and cashfunds to the bank, and already there the payment will be made by an authorized employee.

In the second option, the state duty for registering an individual entrepreneur is paid through an online service, for example, through the website of the Federal Tax Service. Accordingly, such payment is made by debiting money from the client's card.

Receipt for payment of the state fee

So, it is necessary to pay the state duty in order for the IP registration to take place. The receipt is provided to the branch of Sberbank. However, the future entrepreneur must prepare it in advance. That is, print the form of form No. PD-4sb from the official website of Sberbank. The only thing that employees of a credit institution can help with is recommendations for filling out. Therefore, if you have any doubts about filling out a particular line, you should definitely consult with a specialist. As a last resort, you can stock up on a ready-made (filled out) sample receipt and draw up the form accordingly.

Details of the state duty for registration of IP

When issuing a receipt, the future entrepreneur must indicate his details. First of all, these are the passport data of an individual entrepreneur, as well as his IC (identification code). In addition, you will need to fill in the lines intended for placing information about the tax institution that performs the registration. Accordingly, you will need to find out in advance or make sure that the bank account number of the payee and his IC are correct.

Indicating the fulla list of basic data, you will need to fill out the BCC for an individual entrepreneur (budget classification code), which is represented by the following set of characters: 182 108 07010 01 1000 110.

Amount of state duty

In the Russian Federation, the amount and procedure for the tax paid by an individual entrepreneur is determined by law. According to the legislative act "On the State Duty", by now the amount of this tax is 800 rubles. However, it is worth noting that the state duty for registering an individual entrepreneur may vary. Thus, in January 2009 the amount of the state fee increased by more than 1.5 times.

Key nuances

In case of refusal to register, the state duty for registration of IP is not refundable. The reason for this may be a recent bankruptcy or shortcomings in filling out the form. If you reapply, you will be charged again.

Changes in IP documents

If it becomes necessary to make changes to the IP documentation, you will need to submit an application (form P24001) to the Registration Chamber. From the moment the information is changed, only 3 days are allotted to submit an official application. These changes include:

1. Change the full name of the entrepreneur.
2. Change of citizenship, gender.
3. Replacement of data in the passport.
4. Change of residence for which IP registration was carried out.

All necessary adjustments are made to the EGRIP within 5 working days. For data correctionstamp duty is not charged.

Thus, the state duty for registering an individual entrepreneur is 800 rubles. Its payment is an integral part of the process of registration of individual entrepreneurship. However, in case of refusal to register, the state fee is not returned, and when the personal data of the entrepreneur is corrected, it is not charged.