Is it possible to open an individual entrepreneur outside the place of registration? This question worries many start-up entrepreneurs who do not live where they are officially registered.

What address must be indicated by the individual entrepreneur in the registration documents

The legislation that regulates the procedure for registering entrepreneurs gives an unequivocal answer to the question of whether it is possible to open an individual entrepreneur without registration. No, the registration of an individual entrepreneur should be carried out only at his official place of residence, indicated in the passport. At the same time, Federal Law 129 provides for some loopholes that allow registering an individual entrepreneur outside the place of registration.

Why is the tax service so fundamentally about the place of opening an individual entrepreneur? This is due to its special legal status. An entrepreneur remains an individual in the process of doing business and does not have his own legal address as a company.

If the entrepreneur does not get in touch with the official representatives of the controlling organizations, then all legally significant notifications and requests will be sent to his address by registration.

At the same time, an individual entrepreneur will be able to conduct business in any Russian region, not necessarily by registration. But he will have to report and transfer taxes in the locality indicated in the passport in the section of residence.

This rule is relevant for those individual entrepreneurs who choose the simplified tax system or the general taxation system. If there are employees, reporting to non-budgetary funds is also submitted at the place of official registration of the individual entrepreneur.

The only exception is provided for individual entrepreneurs who decide to switch to UTII (except for those who are engaged in cargo transportation, retail trade and other activities without a clear regional reference). They will need to register, report and pay tax at the place of actual business (location point of sale or a cafe, etc.).

Reports are not submitted on the patent taxation system. And a patent is acquired in every region in which an entrepreneur plans to do business.

Therefore, entrepreneurs on UTII and PSN should only go to their hometown to open a business, and then engage in activities in any region. By the way, you don't have to go to the tax office in person.

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Registration of an individual entrepreneur not at the place of residence: ways to solve the problem

Opening an individual entrepreneur outside the place of registration is possible only in one case - the entrepreneur does not have a permanent registration address. This fact will need to be documented with a photocopy of the passport.

The list of mandatory documents for opening the status of an entrepreneur will also include an act confirming the place of residence of a businessman.

When opening a business at the place of temporary registration, its validity period must be at least six months.

If you have a mark in your passport with the address of residence, then opening an IP outside the place of registration will not work for you. But you can register your business without a personal visit to the Federal Tax Service. This can be done both via the Internet and using the Russian mail. An entrepreneur can also submit all documents through his authorized representative or using the services of law firms, paying them a monetary reward for this.

To obtain the status of an individual entrepreneur, he needs to provide the Federal Tax Service with a photocopy of all pages of the passport, an application in the prescribed form R21001, TIN, a paid receipt of state duty in the amount of 800 rubles.

If an individual entrepreneur wants to switch to a simplified system, you must simultaneously submit a corresponding notification to the tax office. If the entrepreneur does not provide all the documents personally with the simultaneous presentation of the originals, then the photocopies must be notarized.

To send documents via the Internet, you will need an EDS. An entrepreneur can use the electronic signature of a notary if he does not have his own.

All will be reviewed within 5 days.

Documents confirming the assignment of the IP status will be sent to the address of residence of the businessman. Among them are OGRNIP, notification of tax registration, extract from USRIP, notification of the Pension Fund of Russia and Rosstat with statistics codes. In order for the tax authority to send all documents to the place of actual residence, a special application must be attached to the registration documents with the request set out in it (form No. 1A).

In the event that the specified options for registering an individual entrepreneur not at the place of registration are not suitable for any reason, you can open an LLC. Legislators are loyal to the information specified in the passport stamp of the founders.

An individual entrepreneur is registered in Russia at his place of residence. If you open Article 22.1 of Law No. 129-FZ "On State Registration", then we will find only the provision that the address of the place of residence must be indicated in the documents for registration of an individual entrepreneur natural person... However, there is no interpretation of what is recognized as such a place in this law.

Residence or place of stay

The situation becomes even more confusing if you study for registration of an individual entrepreneur. On page 2 of this application, we find paragraph 6 with the title "Address of the place of residence (stay) in Russian Federation". The question arises - is it possible to open an individual entrepreneur in a settlement where an individual does not live, but stays?

To begin with, let's figure out what the law means by place of residence and place of stay. The Civil Code in this sense is expressed rather succinctly: "The place of residence is the place where a citizen permanently or predominantly resides."

Law No. 5242-1 "On the Right of RF Citizens to Freedom of Movement" provides a more detailed interpretation:

• place of stay- a hotel, sanatorium, medical organization or other institution where a citizen lives temporarily;
• place of residence- a dwelling in which a citizen permanently or predominantly resides as an owner or under a lease agreement, and where he is registered.

It is clear that no one will register a business at the address of a hotel or hospital, then to whom does the indication of the place of stay in? In this case it comes not about Russian citizens, but about foreigners or stateless persons. If they have not received the citizenship of the Russian Federation, then they do not live on the territory of Russia, but only temporarily stay. In the presence of a temporary residence permit or a residence permit, these persons have the right to register an individual entrepreneur and conduct business until the period of their permitted stay has expired.

But back to the citizens of the Russian Federation. For them, the registration of an individual entrepreneur takes place only at the place of residence, and not at the place of stay. But if a future businessman moved from his hometown, where he is registered, and now lives in a metropolis, where he has a temporary registration, is this recognized as his place of residence?

Unfortunately no. There is another document (Decree of the Government of the Russian Federation of July 17, 1995 No. 713), where the place of stay is not only a hotel, hospital and similar institutions, but also the dwelling where a person lives on the basis of a lease or property right. Thus, the law does not contain a clear unambiguous interpretation of the place of residence of an individual, where state registration of an entrepreneur is allowed.

How then do you know if it is registered in another city? In practice, the tax authorities recognize only the one indicated in the passport as the address of the place of residence. As for temporary registration at the place of stay, if there is a stamp on permanent residence in the passport, it will not work to open an individual entrepreneur in another city.

When is it possible to register an individual entrepreneur at the place of stay

And yet, to the question: "Is it possible to open an individual entrepreneur for temporary registration in 2017?" there is also a positive answer. If you were discharged from your place of permanent residence, but did not register at another permanent address, then you do not have a registration stamp in your passport.

In this case, the place of residence of an individual, in the absence of another, will be recognized as a temporary registration. Then the registration of an individual entrepreneur not at the place of registration is really allowed, but only because there is simply no registration in the passport.

Of course, it would be easier for applicants to register a business at an address of their choice - permanent registration at the place of residence or temporary registration at the place of stay. Then the question - whether it is possible to open an IP in another locality - simply would not arise. Moreover, as we have shown above, the law interprets these definitions not quite clearly.

The reason not for registration is connected not only with such an ambiguous interpretation of the law, but also with the fact that the term of registration of an entrepreneur in this case depends on the period for which the temporary registration is valid.

If the term of your temporary registration in another city (in the absence of a permanent residence permit) is less than six months, the tax authorities will refuse to register an individual entrepreneur under various pretexts. Indeed, as soon as this period has passed, the IFTS must independently remove you from tax accounting, which means, to reconcile the calculations of taxes and fees for such a short period.

Thus, although the registration of an individual entrepreneur with a temporary residence permit still occurs, in fact, it is inconvenient for both the tax authorities and the entrepreneur himself.

How to register an individual entrepreneur if there is no way to be in your hometown

Meanwhile, there is no need to register an individual entrepreneur in the locality where you temporarily reside. In this sense, individual entrepreneurs are easier than organizations, because the obligation to work only at a legal address does not apply to them.

Having passed once registration with the Inspectorate of the Federal Tax Service at the place of his registration, an entrepreneur can work without problems throughout the territory of Russia. At the same time, it is not necessary to additionally register with the tax office at the place of business, unless the individual entrepreneur has chosen the UTII or PSN mode.

There are several ways to apply for registration of an individual entrepreneur without visiting the official place of residence:

• Send documents by mail to the address of the registering tax office at the place of registration. To do this, you will have to certify the P21001 statement and a copy of your passport from a notary. On the other hand, you can also receive a list of records for the USRIP by mail to the address of your actual residence in another city.
• Instruct an authorized person (relative, acquaintance, professional registrar) to submit documents for registration of an individual entrepreneur. In this case, the notary will have to not only certify your documents, but also issue a power of attorney for registration actions.
• Submit an application P21001 certified by electronic signature through the FTS website. You will also receive a response from the tax service in electronic form.
• In the absence of a personal electronic qualified signature, you can contact a notary who will send your P21001 application to the registering inspectorate, certifying it with your electronic signature. In this situation, the notary acts as a qualified intermediary in the transfer of your documents, but such a service will require additional payment (except for the state duty for registration of an individual entrepreneur).

Let's summarize:

1. When asked whether it is possible to open an individual entrepreneur in a settlement where you do not have a permanent residence permit, the answer is yes.
2. If you want to register a business outside the place of permanent residence, then before registering in another city temporarily, you must check out from the place of registration. If you have both a residence permit and a temporary registration, you can open an individual entrepreneur only at the address indicated in the passport.
3. The term of registration of an entrepreneur will coincide with the term of registration at a temporary place of residence, i.e. in this case, you will also be engaged in business temporarily.
4. There is no need to open an individual entrepreneur at the place of temporary registration of an individual, because you can submit documents, submit reports and pay taxes remotely without coming to your hometown.

As you know, individual entrepreneurs, when registering with the state, must indicate their home address or, in legal language, the address of registration at their permanent place of residence, indicated in the passport. It is believed that without this address, the tax authorities may refuse to register a citizen as an individual entrepreneur. But, as practice shows, this is not entirely true. Let's start in order.

Registration of an individual entrepreneur at the place of residence: legal requirements

According to the law, any citizen of the Russian Federation can register only in the locality where he has a permanent residence permit. To do this, you must submit to the territorial tax authority, which includes: a passport with a completed registration page at the place permanent residence, INN, original.

There are several ways to register:

1. personally at the tax office;
2. through a trusted person... A citizen representing the interests of a future individual entrepreneur, in addition to the main package of documents, must provide the tax specialist with a power of attorney certified by a notary;
3. send documents through the Internet;
4. send documents for registration via Russian post.

If there is no local registration

Since individual entrepreneurs do not have the right to open structural divisions, representative offices and branches, they are simply required to be present at the place of actual business. At the same time, the above-mentioned place of activity should not necessarily be tied to the territorial center in which the individual entrepreneur was registered with state tax accounting - it can be any point on the map of Russia. However, in any case, regardless of the district in which the individual entrepreneur conducts his business, he must submit reports to the tax office where he was originally registered.

The law separately stipulates the cases when a citizen can register as an individual entrepreneur in districts and regions far from his place of registration: This is possible by:

• the location of the organization;
• place of business;
• place of actual residence.

Attention! If an individual entrepreneur is registered in a certain region, but has developed his business and moved to other regions of the Russian Federation, he is not obliged to go through tax registration every time. He must send all reporting documentation to the place of initial registration as an individual entrepreneur.

It should be noted that in the case of doing business not in the administrative district at the place of registration, but in some other region of the Russian Federation, the individual entrepreneur has certain difficulties. This is due to the fact that, according to the law, every citizen who is anywhere in Russia for more than a week is obliged to register at the place of stay within seven days. However, since this is too short a period of time, this requirement is not always observed. Nevertheless, if an individual entrepreneur intends to settle in another administrative district seriously and for a long time and develop his business there, it will be absolutely necessary to do so.

Important! When moving from one region to another, it is not necessary to re-register the individual entrepreneur with the state tax registration. However, it is imperative to register at the new place of residence and, by contacting the Inspectorate of the Federal Tax Service, make the appropriate changes to the USRIP.

Registration at the place of actual residence

The law takes into account the cases when the future individual entrepreneur is not registered in the region where he intends to conduct his activities. In this case, two scenarios are possible:

1. a citizen does not have any mark on registration of his place of residence in his passport. This happens if the passport was issued not at the place of residence, but in another administrative district;
2. there is a stamp in the passport that the person has been removed from registration, but there is no information about registration at a new place of residence.

In both of these situations, you need to take a certificate of temporary registration at the place of stay from the territorial registration authorities and, on the basis of it, it is quite legal to register as an individual entrepreneur. No other additional papers, except for the standard package of documents and a certificate of temporary registration, do not need to be submitted to the tax office.

Important! Temporary registration must be issued for a period of at least 6 months. Otherwise, the tax service may refuse to register as an individual entrepreneur.

For your information... When registering an individual entrepreneur at the place of temporary registration, you need to be prepared for a more attentive and picky study of documents by tax authorities. The reason is that this scheme is sometimes used by criminals seeking to register a fictitious individual entrepreneur to carry out illegal operations.

Registration at the place of actual business: UTII

The main feature of registering an individual entrepreneur outside the place of registration appears when the entrepreneur chooses his main taxation system. The fact is that if under other tax regimes an individual entrepreneur can freely carry out its activities in any region of the Russian Federation, then with UTII the story is completely different.

This type of tax regime involves the collection of taxes from certain types of activities. Moreover, the types of activities that fall under UTII, each region determines independently, at its discretion. Therefore, if a citizen has already registered with the state in some administrative district and started working according to the UTII system, but decided to change the region of residence or business, and without changing the tax regime, he will have to re-register. What does it mean?

This means that he will need to submit an application to the tax authority in the territory of the business and register as a UTII payer - then he can develop his business here and use the "imputation". It is not necessary to close an individual entrepreneur at the place of initial tax registration, however, all reporting will have to be submitted to the tax office where the individual entrepreneur was later registered as a UTII payer.

Important! Before deciding to change your place of residence and business, you need to make sure that the areas of activity that an individual entrepreneur is engaged in fall under UTII in the region where he is going to move.

Exceptions for registration of individual entrepreneurs not at the place of registration

An individual entrepreneur who is on UTII does not have the right to register with the state in administrative districts not at his official place of residence, if he plans to engage in:

• retail distribution trade;
• transportation of goods;
• passenger transportation;
• advertising on vehicles.

That is, in cases where the sole proprietor plans to conduct business in these areas, the place of actual business conduct must necessarily coincide with the place where the sole proprietor is first registered with state tax records.

Summing up, we can say that individual entrepreneurs are required to register with tax in those areas where they have permanent residence registration. However, in some cases, exceptions are possible, for example, a citizen has every right to register as an individual entrepreneur and at his actual place of residence, i.e. on a temporary registration, again, this practice, although legal, is not particularly widespread and is not encouraged by the tax authorities. In addition, an individual entrepreneur may be re-registered not at the place of registration if he is engaged in activities falling under the UTII not in the region of the Russian Federation where he was originally registered with tax records, but in another. In this case, you do not need to change the address of the official place of residence; it is enough to join the new territorial IFTS as a payer of UTII.

Quite often, future businessmen have the question of whether it is possible to register as an individual entrepreneur outside the place of permanent registration. The law gives an unambiguous answer - no.

In accordance with Federal Law 129, an application for registration must be submitted to the tax service at the place of permanent residence of the applicant. However, the regulation contains some reservations and exceptions. Using these "loopholes", you can register with the tax service as an individual entrepreneur actually at the place of residence.

What is the importance of an address for starting a business?

Why does the legislator treat the address of permanent residence of the future businessman so fundamentally? This feature is explained by the specific legal status of the individual entrepreneur. In fact, a businessman retains his status as an individual; he does not have a legal address. Registration at the place of permanent residence allows you to prevent the occurrence of problems with the search for "lost" entrepreneurs. Documents related to his activities are sent by state bodies exactly to the place of his permanent registration.

To register an individual entrepreneur, the applicant must submit a package of documents to the tax service. The place of permanent registration is determined based on the information specified in the passport of a citizen of the Russian Federation. He is obliged to indicate it in the application for registration. By the way, it is the order of the Federal Tax Service regulating the procedure for issuing this document that additionally emphasizes that in the column "place of residence" the address should be indicated, which is the place of permanent residence of the applicant.

In Federal Law No. 129, in the list of documents provided by the individual entrepreneur during registration, there is a copy or original of the act confirming the address of the applicant's place of residence.

This is permissible and necessary only if there is no information about such an address in the passport or other identity document. In other words, registering as an individual entrepreneur at the place of actual location is possible only for those citizens who do not have permanent registration at all.

However, the law does not limit entrepreneurs' ability to conduct their business throughout the country. It should only be remembered that when arriving in a new city, an individual entrepreneur must, as an individual, issue a temporary registration. However, this will not affect his obligation to pay tax and insurance payments at the place of permanent residence.

In a relationship legal entities different rules apply. The legislator is loyal to the place of registration of their founders. Thus, you can open an LLC anywhere, regardless of the stamp in the passport.

Registration of an individual entrepreneur not at the place of residence: problems and solutions

So, in order to register an individual entrepreneur, you need to contact the tax office at the place of permanent registration. Ideally, you need to go to your locality and go through the registration procedure. However, this is not always possible in practice. There is a solution.

In accordance with Federal Law No. 129, which regulates the procedure for registering an individual entrepreneur, documents can be sent to the tax service by mail.

The procedure in this case is as follows:

1. We form a package of documents for registration of an individual entrepreneur.
2. In the nearest post office we send documents by registered mail with a list of attachments.

The completed registration certificate will be sent to the applicant in the same way. This problem occurs for most aspiring entrepreneurs. However, there are other situations, for example, if a person has a temporary registration, and also does not have it at all.

If officially resides in another city

The fact of official residence in another city is confirmed by temporary registration. In accordance with current legislation, a citizen is obliged to register for registration within 7 days from the date of stay at a new place of residence. The presence of temporary registration is a prerequisite, its absence entails the imposition of a fine on the offender.

The legislator does not provide such an opportunity, emphasizing that it is possible to obtain the status of an entrepreneur only at the place of permanent registration. In this situation, you can either send documents by mail (as in the example above), or write a power of attorney for another person. The possibility of registering an individual entrepreneur through a representative is allowed by the legislator.

If this option suits you, then you need to follow these steps:

1. write a power of attorney for a representative;
2. contact a notary for its certification;
3. send a power of attorney and a package of documents for registration to a representative by mail.

Then the trustee must contact the tax office at the place of registration of the applicant. Across 5 working days he will receive a ready-made certificate, which must also be sent by mail to the newly minted businessman.

If at the previous place of residence there is no person who could perform these actions, then you can resort to the help of specialists in the field of law. In each locality, there are many law firms that will carry out all the necessary operations. The cost of their services, first of all, will depend on the specific subject of the Russian Federation in which they operate. So, traditionally, in the capital, the price for registering an individual entrepreneur is much higher than in the regions.

No registration at all

In accordance with the current legislation, only in one case can a citizen of the Russian Federation register at the place of temporary stay - when he does not have a permanent residence permit. Simply put, there is no registration stamp in the passport. Is this possible?

Of course, the Constitution of the Russian Federation proclaims the right to freedom of movement and choice of place of residence. At the same time, the law in 2018 obliges a citizen to register for 7 days from the moment of arrival at a new place of residence. This period is not counted from the moment when a person's registration record was removed. This period is taken into account from the day of arrival at a new location.

So, if there is no registration at all, you need to take the following steps:

1. Get temporary registration. In the absence of both permanent and temporary registration, a person will not be able to register as an individual entrepreneur. That is why the process should begin with a visit to the FMS. In order to obtain temporary registration, a person must submit to the competent authority an application, as well as a document confirming the consent of the owner of an apartment or house to carry out these procedures.


2. After the certificate is received, the collection of documents for registration of an individual entrepreneur begins. The applicant is obliged to submit a passport or other identity document, a receipt for payment of the state fee, an application. In addition, he needs to transfer a copy or original of the document, which contains information about the address of the applicant's place of residence.

Payment of taxes and fees in this case

In the event that an individual entrepreneur carries out his activities not at the place of permanent registration, special situations arise when paying taxes and fees. Much depends on the chosen taxation system.

For example, an entrepreneur who has given preference to the simplified tax system must register for tax records at the place of permanent registration. The fact of carrying out activities in another locality does not matter.

The individual entrepreneur will submit tax reports and pay mandatory payments at the place of permanent registration.

In practice, this is not difficult to do.

The legislator makes it possible to transfer tax reporting in the following ways:

• send by registered mail with a list of attachments;
• transfer to the tax service at the place of permanent registration through a representative acting on the basis of a power of attorney;
• send in electronic form.

Thus, there is no need to personally visit the tax office. Tax payments can also be made in any constituent entity of the Russian Federation. The main thing is to get the correct details.

Currently, there are regional laws that ease the tax burden on entrepreneurs. At the level of the subject, a regulatory legal act can be adopted to reduce the tax rate to 5% - for the object "income minus expenses" and up to 1% - for the object "income" (comes into force on January 1, 2018).

What laws in this case will be valid for individual entrepreneurs? Only those that operate on the territory of the region where it is officially registered. Thus, a situation is possible when reduced interest rates do not apply to the constituent entity of the Russian Federation, where the businessman actually operates, but he has the right to use them, since the corresponding law has been adopted at the place of his registration.

A different procedure will apply if the individual entrepreneur has chosen UTII. This taxation system provides for the obligation of an entrepreneur to register with the tax service at the place of actual business. Accordingly, he will submit reports and pay taxes to the same authorized body.

If an individual entrepreneur is on UTII, then he must register with the tax service at the location of the object of entrepreneurial activity, for example, a store. The entrepreneur must submit an application in the form of UTII 2 to the competent authority within 5 days from the date of the full functioning of the business.

The legislator makes an exception if the individual entrepreneur carries out distribution or delivery trade. It does not matter in which region he is engaged in this activity, the UTII payer must register at the place of residence.

PSN assumes the acquisition of a patent in the region in which the entrepreneur plans to do business.

That is, the individual entrepreneur must submit two statements to the tax service at the place of actual implementation of the activity:

• on registration;
• to obtain a patent.

The patent has a limited scope. It will be considered authentic only on the territory of the subject of the Russian Federation where it was acquired. A tax return is not provided when carrying out activities under a patent.

According to OSNO, absolutely all tax reporting surrendered to the tax service at the place of permanent registration of the individual entrepreneur. Taxes are paid in the same manner. Registration of KKM in accordance with the current tax legislation is carried out at the place of registration of the entrepreneur himself.

The individual entrepreneur must pay insurance premiums to the Pension Fund of the Russian Federation and FFOMS at the place of his permanent registration. The same rule applies when paying these payments for employees. Moreover, the fact that individual entrepreneurs live in another region does not matter. The entrepreneur pays insurance premiums and personal income tax for employees at the place of his registration.

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Is it possible to register an individual entrepreneur at the place of temporary registration?

Temporary registration is the address of the place of residence of an individual, which differs from the place of residence registered in the passport. Russian citizens are required to undergo temporary registration if they plan to live in a settlement on the territory of the Russian Federation, where they are not registered, for more than 90 days. This obligation is established by law No. 5242-1 dated June 25, 1993 (as amended on June 29, 2015).

Temporary registration or temporary registration allows you to get a job in another city, register your child in a kindergarten or school, apply at the place of stay for medical help and social support. But the answer to the question - whether it is possible to issue an individual entrepreneur for temporary registration - depends on whether the individual has a permanent residence permit in the passport.

The difficulty is that registration of an individual entrepreneur with a temporary residence permit is only possible if the passport does not contain a permanent residence stamp. If it is very important for you to open an individual entrepreneur for temporary registration, then for this you will have to leave the place of residence.

The period of temporary registration of an individual is of great importance - if it is less than 6 months, then registration of an individual entrepreneur at the place of stay may be refused, although there is no direct indication of this in the law. Pay attention to the fact that registration of an individual entrepreneur for temporary registration will be carried out for the period of temporary registration. If this period expires, it means that an individual will be removed from tax registration and will not have the right to continue legal entrepreneurial activity.

The procedure for opening an individual entrepreneur for temporary registration does not differ from that which an individual goes through, just the address in the P21001 application will be the address of temporary registration. You can prepare documents for registration of an individual entrepreneur for free and correctly on the 1C-Start portal for entrepreneurs.

Can an individual entrepreneur work in another region

If registration of an individual entrepreneur by temporary registration is not possible for you, since you have a permanent registration stamp in your passport, and you do not want to be discharged from there, then you should know that an individual entrepreneur can work throughout Russia.

The activity of an individual entrepreneur in another region is allowed under any tax regime, but the following must be taken into account:

1. Registration of an individual entrepreneur in another region or in another city will be necessary if the entrepreneur has chosen the UTII or PSN mode. In fact, this is not the state registration of an entrepreneur, but only the registration of an already operating individual entrepreneur with the Federal Tax Service Inspectorate at the place of business as a payer of imputed tax or patent.
   for example, a person is registered as an individual entrepreneur at the place of registration in Rostov, but wants to buy a patent and work in Moscow. To do this, you need to apply for a patent to the Moscow tax inspectorate, already having a state certificate of registration of an individual entrepreneur. The exception applies only to activities related to transportation, distribution and distribution trade, such entrepreneurs should not register with the tax authorities at the place of business.
2. If an entrepreneur has chosen the STS, OSNO or Unified Agricultural Taxation, then he can work in any region of the Russian Federation, even where he has neither permanent nor temporary registration. In this case, it is only registered with the tax authorities at the Federal Tax Service at the place of registration; at the place of real activity, it is not necessary to register.

Thus, it is not always necessary to open an individual entrepreneur in another city or in another region, even if you want to start an activity in a different locality where you are registered.

How to open an individual entrepreneur in Moscow without registration

Registration of an individual entrepreneur in Moscow for temporary registration takes place on the same grounds that we have already considered. If you have a permanent residence permit in another region in your passport, you will not be able to register an individual entrepreneur in Moscow. If you have a temporary residence permit in Moscow, and there is no permanent registration stamp, then you can become a Moscow entrepreneur.

By the way, do you know in which tax office to register an individual entrepreneur in Moscow? As in other large cities, only one specialized tax inspectorate carries out state registration of a business, in Moscow it is the 46th Inspectorate of the Federal Tax Service. It is located at: Walking passage, household 3, building 2.

Thus, it is possible to open an individual entrepreneur in Moscow without registration in the capital, but only if the following conditions are met:

• the absence of a permanent residence stamp in the passport;
• availability of temporary registration in Moscow.

We hope that our article has answered your question in detail: "Is it possible to open an individual entrepreneur with temporary registration?"

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Is it possible to

In accordance with the current legislation, individual entrepreneurship can be registered only in the city where this entrepreneur is registered, and for this he needs to provide the necessary package of documents to the tax office.

It is possible to register your own business not at the place of registration only if in the future the entrepreneur will conduct activities in accordance with the UTII taxation system, but in order to pay taxes for this system, it is necessary to ensure that two important conditions are met - the presence of the selected type of commercial activity in the list of permitted UTII, as well as the right to use UTII in the specified district, since the government bodies of each region have the right to independently decide whether they will use this system.

Thus, according to the law, businessmen who are engaged in commercial activities in regions that are far from their place of registration are provided for three types of registration:

• at the place of residence;
• at the place of action;
• at the address of the location of the enterprise.

Special attention should be paid to the fact that if UTII is allowed in the region where the entrepreneur is going to engage in his activities, but at the same time in the city where he is registered, this system does not work, he will not be able to take advantage of its benefits.

Where to begin

In order to register your business in another region, you first need to carry out a certain number of preparatory activities that will allow you to go through all the procedures as quickly as possible without any difficulties in the future.

Required papers

In order to register as an individual entrepreneur, the tax authority employees need to provide the following package of documents:

• a copy of a civil passport;
• application for registration as an individual entrepreneur;
• a receipt confirming the payment of the fee for state registration services (at the moment, the amount of the state fee is 800 rubles);
• notarization of all documents, including the signature on the drawn up application (if the applicant does not submit the documents to the tax office in person).

It is worth noting that, if necessary, you can transfer documents not only through an intermediary, but also use the mail or even send all the papers in electronic form. The latter option is available only for users of the simplified taxation system, but you need to switch to this system within a maximum of 30 days after the end of the registration procedure as an individual entrepreneur.

Registration of activities

Since an individual entrepreneur does not have the legal right to open any branches or representative offices, he must constantly be in the place of his activity, but at the same time, regardless of where he is engaged in earning money, reporting documents must always be submitted only at the place of registration.

Since one of the most important advantages of an individual entrepreneur is that he does not need to draw up a special legal address for himself, when registering an individual entrepreneur at the place of residence, in the future, he can engage in his activities anywhere in Russia if he is legally located in the country itself. ...

In this case, it often happens that a person may change the place of business for one reason or another, but he is still registered there. In this case, it is enough to simply register within seven days after the entrepreneur arrives in the relevant city and starts doing his business there.

It is worth noting that many people often miss this period, since seven days are simply not enough for them to sort out all the issues and completely go through the entire registration procedure, but in fact this is extremely rarely punished, because it is not possible to check the fact of a person's residence. the place of registration is extremely difficult, and in the majority of cases no one is involved in carrying out such procedures.

At the same time, if a person really moves and is going to live in another city, it is highly recommended for him to spend some time and make changes to the USRIP, and if a person also acquires certain real estate in his property, registration becomes inevitable for him.

Among other things, as mentioned above, you can switch to UTII, which provides for the need to register with the tax authority that runs the city where the entrepreneur operates.

Clarifications in the law

In accordance with law No. 129-FZ, individuals can register as individual entrepreneurs only in the city in which they have a residence permit, but at the same time they can register themselves in another region if they are engaged in those types of activities that fall under UTII.

It is also worth noting that there are a number of cases that provide for the possibility of registering a business not at the immediate place of registration, but in such a situation it should be borne in mind that a permanent registration is determined by the mark left in the citizen's passport.

If the passport does not have any registration stamp, then in this case, along with the application, you must submit a document confirming the existence of a temporary place of residence, and if such a document is available, it will be possible to register yourself as an individual entrepreneur at the place of temporary stay.

How to open an individual entrepreneur not at the place of registration

In order to open your business not at the place of registration, you first need to issue a temporary registration in the settlement where the person physically lives, and in such a situation it is quite enough to simply contact the nearest migration service office. After registration of temporary registration, you need to decide on the choice of the branch of the tax authority, which can serve the address of residence of the tenant.

It should be noted that the presence of a temporary stay of a person who is going to become a private entrepreneur cannot cause any problems in obtaining registration or further registration as an individual entrepreneur.

Among other things, you can apply for a patent, which provides for preferential taxation, but in addition, it also provides the opportunity to register a business in another region.

Important to remember

If a person is going to register himself as a private entrepreneur outside the place of registration, he should remember a few of the most important points that you may encounter while doing such a business.

Payment of taxes

If an entrepreneur has chosen a simplified taxation system, he needs to register at the place of permanent registration, and there is no difference in which settlement he will carry out his activities. In practice, however, it is not so difficult, because in accordance with the current legislation, it is possible to transfer all required documents by mail, in electronic form, or, in extreme cases, issue a power of attorney for a representative who will deliver the necessary documentation to the place of reporting. Thus, today there is no need to refer all documents to the tax office on your own.

It is also worth noting that tax laws apply to an entrepreneur in accordance with the region in which he was registered. Thus, if the reduced rates are valid in the territory of the city in which the businessman is registered, but at the same time they do not apply in the region where he is engaged in entrepreneurial activity, he can still use them, since the corresponding legal norms have been adopted at the place of registration of the individual entrepreneur.

A slightly different procedure applies in the case of choosing UTII, since in this case it is necessary to register on the account exactly where the actual conduct of activities will be carried out, that is, to pay taxes and submit documentation to local authorities. An application for transfer to UTII must be submitted at least for 5 days before the entrepreneur starts his business.

UTII system

For those who are just going to open their own business, the question of the place of filing of documents is often not so important, since registration and the choice of a tax payment system will be carried out in one place. The rest of the businessmen have to think about whether it is worth submitting an application to the authority located at the place of business registration.

To switch to UTII, all documents must nevertheless be submitted exactly to the place where the entrepreneur had previously gone through the registration procedure, since this significantly simplifies the transition procedure, as well as shortens the time that may be required for authorized persons to consider the application.

In this case, you can contact the office located at the place of business of the entrepreneur, and the registration procedure here will be similar, but more time may be required to consider the application, since all information will be thoroughly checked.

Possible problems

If it is not possible to go to the city in which the entrepreneur is registered, he must form a full package of documents that are required for registration of an individual entrepreneur, and then send them by registered mail, while making a thorough inventory of the investment.

The completed certificate is sent to the applicant in the same way, and this should be taken into account. This problem is faced by most entrepreneurs who are just starting their own business, but at the same time there are other situations when a person has only a temporary registration or does not exist at all.

You can also write a power of attorney for a representative, then issue it with a notary and send it along with a full package of documents to the appropriate person, who will then transfer it to the tax authority. In such a situation, after receiving all the documents, the tax authority will have five days to draw up the corresponding certificate and send it back to the businessman so that he can start his activities on an official basis.

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Is it possible to become an entrepreneur without a permanent registration

Federal Law No. 129-F3 of August 8, 2001 "On State Registration of Legal Entities and Individual Entrepreneurs" states that in order to register an individual entrepreneur, it is necessary to confirm the place of residence of an individual. Do you open a furniture store in Moscow, permanently reside and are registered in Moscow? No problem. Let's find out what to do in other cases:

1. Your registration and the city where you plan to do business are different. For example, they are registered in Kaliningrad, and you open a cafe in St. Petersburg.
2. There is only temporary registration. You live with your aunt in Moscow and are temporarily registered with her.
3. You have a residence permit. You have the right to reside in Russia for three to five years.

What is the place of residence according to the law

According to the aforementioned law, the address of the place of residence is a permanent registration, that is, a residence permit. The place of stay is considered to be temporary registration. For example, they changed their place of work, moved to another city, temporarily registered their place of residence there. If you have both permanent and temporary registration, then new business will be issued with a permanent residence permit.

List of real estate that acts as a place of residence:

• apartment / house;
• residential premises for service purposes;
• other living quarters.

To prove your place of residence, it is enough to be either the owner of the property or the tenant. In the latter case, you should conclude a rental agreement.

How to register a business not by registration

You can open an individual entrepreneur at the tax service only at the place of residence. Fortunately, we live in the era of the development of the Internet, and if you do not want or cannot come to the tax authority of your city, use the services of online business registration using a digital signature. To do this, register on the website of the Federal Tax Service. Then fill out an application for individual entrepreneurs.

Provide all the required information. When filling out the application, you can choose a method of delivery of documents that is convenient for you, as well as pay the state fee for registering an individual as an individual entrepreneur: electronically or in cash at a Sberbank branch.

Upon successful completion of the application, three days later you will receive an invitation from the tax office. You will need to take with you a copy and original of your passport, a receipt confirming payment of the state duty and, if necessary, an application for the transition to a simplified taxation system.

Doing business is allowed not only in your hometown, but also wherever you please, throughout the country. Most importantly, do not forget to report income at the place of business registration in time.

Is it possible to open a business if you live and are registered with your aunt or uncle

Living at a party is not easy. But if there are no other options, and you want to open a stall, then register an individual entrepreneur with the tax authority of the city where you temporarily rent a house or live with relatives. And business will also be considered temporary. While you live at the place of registration of the stall, you can sell ice cream or something else. As soon as the registration period expires, you will have to stop doing business.

Here's what you need to do to open the coveted project, if there is no registration:

1. Show your passport to prove to the tax officer that you do not have a permanent residence permit.
2. Show proof that you have a legal place to live for the next six months. There is a chance that an individual entrepreneur will be issued with a registration period that expires (two to three months). But remember, the registration period is equal to the life of the business.
3. Tell the landlord where you are currently living that you are going to provide their address when registering the business. It is not necessary to do this, but it is worth informing in order to avoid misunderstandings in the future (for example, if any business correspondence will come to his mailing address for you). Explain to the homeowner that he has no obligations to the state.
4. Collect documents for registration of an individual entrepreneur:

• Form Р21001 (application).
• Payment of duty (check).
• Passport.
• Temporary registration certificate (copy).
• Tax identification number (copy).
• Application for the transition to the preferred tax payment scheme.

If another person submits documents instead of you, then issue a power of attorney for him, as well as notarize the statement and a copy of the passport. If you are sending documents by mail, send them in a valuable letter.

How to become a businessman in Russia for a foreigner

If you are a foreigner and legally reside in Russia, then you can register an individual entrepreneur at the address specified in a residence permit or in a temporary residence permit. If you do not have a residence permit or a temporary residence permit, you will be denied registration as an individual entrepreneur.

The procedure for registering a business for foreigners is no different from that established for Russians. Like a Russian citizen, a foreigner should contact the tax office at the place of residence and provide the package of documents listed above. Documents in a foreign language must be translated into Russian, and the translation must be certified by a notary. In addition, a work permit must be obtained. Since 2015, foreigners from "visa-free" countries have been receiving patents, and citizens of other "visa" countries - a work permit.

Upon the expiration of the period of legal stay in the country, the term of the IP registration also ends.

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What the law says

According to Federal Law No. 129, obtaining the status of an individual entrepreneur is possible with permanent registration. This rule is explained by the fact that an individual does not have a permanent legal address, and it may be difficult to find a person when establishing, for example, a violation of the law.

When a citizen decided to open an individual entrepreneur not at the place of residence or registration, then it is necessary to opt for UNDV in the taxation system.

For this, the following conditions must be met:

• the presence of the UNDV in the taxation system, where the business is organized;
• commercial activity is included in the permitted list of this system.

According to the norms of Law No. 346, commercial activities can be carried out in a settlement without a permanent registration, when:

• the address of the activity has been determined;
• there is a specific location of the enterprise being created;
• the address of temporary housing has been determined.

The law also allows the organization of business at the same time in several settlements or in different areas of the same city. In this case, the individual entrepreneur is obliged to register with the local Federal Tax Service at the first place of commercial activity specified in the application.

Initial stages

Mandatory documents

The first steps to open a patent without permanent registration are:

1. Preparation of the required package of documents.
2. Drawing up a written appeal according to a specific model.
3. Submission of a package of documents to the local structure of the Federal Tax Service.

The package of documents requires enclosing:

• a copy and original of the passport of a citizen of the Russian Federation;
• a copy and original of the taxpayer identification code;
• a written request written on the P21001 form;
• payment order, proving the fact of payment of the fee.

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In the passport of a citizen of the Russian Federation, on a separate page, there must be a registration mark. It must be accompanied by documentary evidence of a non-permanent residence permit in the settlement where the organization of the new enterprise is planned.

Application for state registration of an individual as an individual entrepreneur (form Р21001):

Which authorities to apply to

Registration of entrepreneurship with non-permanent registration is recorded in the local tax structure. The Tax Code of the Russian Federation in 2018 contains six regimes or methods for paying taxes. Each has its own characteristics.

Address value

As already noted, the laws of the Russian Federation provide for permanent and temporary registration of citizens. According to the norms, the second option is carried out when the first option is not available. Without their presence, citizens will not be able to conduct business on a legal basis.

If there is no registration, then it is required:

1. Send a written request to the local FMS structure with a request to issue a temporary residence permit.
2. Obtain a certificate indicating temporary residence.

Before going to the FMS, you need to have the consent of the owners of the house or apartment to such a step.

Payment of taxes

The most popular taxation mechanisms in 2018 among businessmen are:

• UTII;
• general tax;

Tax under the UNDV system is required to be paid at the place of permanent residence, if the business is organized in the following areas:

• freight and passenger transportation by road;
• placement of advertising logos on the sides and bodies of vehicles;
• retail trade in a mobile way.

The listed types of activities of individual entrepreneurs are allowed to be carried out in places of permanent registration. Taxes are paid at the territorial office of the Federal Tax Service.

The simplified tax scheme provides for the submission of reports at the place of registration.

To do this, you can use the following methods:

• via mail, sending a registered letter;
• through a representative with a power of attorney;
• through online services on the Internet.

For this taxation system, it makes no difference in which direction the work is being done.

How can I open an individual entrepreneur not at the place of registration

As you know, according to the law in the Russian Federation, temporary registration is temporary in nature. Fixing a business, if an individual entrepreneur falls under such a case, is carried out at the tax authority of the area where the temporary address is located. The business will also be given a temporary status.

To start a commercial activity without permanent registration, you need to fulfill three conditions:

1. Provide documented proof of no permanent residence address. For this, a civil passport is suitable, where there is no stamp.
2. Have on hand documents indicating a temporary residence permit. Their validity period should be about 6 months, and not, for example, several weeks.
3. Register with the local tax authority using the above algorithm. To do this, you will need to prepare the relevant documents.

Rules for a foreigner

Federal Law No. 115 of 2002 establishes that foreign citizens have the same rights as citizens of the Russian Federation if they decide to open an individual entrepreneur.

For such a case, the foreigner needs to submit the following documents:

• original and photocopy of the passport;
• birth document, where the place of birth and date are clearly displayed;
• permission to work within the Russian Federation;
• a copy of the paper confirming the right to stay of a foreign citizen on the territory of our state;
• a written request for permission to engage in entrepreneurship.

The listed papers must be certified by a notary before being sent to the appropriate authority.

Business registration for foreign citizens is allowed at the place of temporary residence or in the area of ​​the specified address in a residence permit. The rest of the registration rules are no different from those prescribed for citizens of the Russian Federation.

Foreign citizens should remember that individual commercial activities will be legal as long as their stay on the territory of our country is carried out within the framework of the law. If the residence permit is not renewed, then automatically the business becomes illegal.

Possible problems

In the absence of communication with the employees of the controlling authority, all notifications and inquiries will go to the home address of the entrepreneur. At the same time, commercial activities can be carried out in any region, and reporting can be submitted in the area where the businessman has a permanent registration.

Difficulties may arise with the tax regime itself. If it does not fit, then at the end of the year it is possible to change it. The simplified scheme is considered the best mechanism for paying taxes among other regimes. It has a differential approach. That is, the amount of tax directly depends on the net profit.

If, by necessity, the choice fell on the patent system or the UTII scheme, then regardless of the availability and amount of income, the tax is paid on a quarterly basis without fail. These modes are ideal when the business is operating at a steady profit.

The entrepreneur is responsible for non-payment of taxes with all his property. This rule of responsibility is defined in Article 446 of the Civil Procedure Code of the Russian Federation. According to its mechanism, the tax inspectorate can seize any property of a persistent defaulter and refer the case to court for trial.

Article 446. Property on which execution cannot be levied under executive documents

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