A citizen has the right to engage in entrepreneurial activity without forming a legal entity only from the moment of state registration as an individual entrepreneur.
First of all, write an application for registration of an individual entrepreneur. You can download the application form from the FTS website https://www.nalog.ru/gosreg/reg_fl/, and see an example of filling here - https://ip-nalog.ru/forma-p21001-1.html registration authority, you can find it by going to this address - https://service.nalog.ru:8080/addrno.do. Please note that registration is carried out by the tax authorities at the place of registration / registration, not residence. After you find out which tax office will handle your registration, call them and specify the code of this office. The next step is to pay the state fee. You can find out the details for payment by clicking on this link - https://www.nalog.ru/admmap/. First, select the necessary city or region, in the top menu you need to click "State registration and accounting", then - "State registration of individual entrepreneurs", then "Information about the details of payment documents", and finally, click "More", and in the opened In the window, follow the link "List", download and open the file, which will contain the necessary details. Attach the received receipt of the RF Security Council on payment of the state duty to the package of documents collected for registration. It is recommended to write an application for the transition to a simplified taxation system, as this will facilitate bookkeeping and reduce taxes. To switch to a simplified system, you need to attach an application in duplicate to the rest of the registration documents. In addition to all of the above, a copy of the TIN assignment certificate (TIN is indicated in the application) and a passport of a citizen of the Russian Federation or its notarized copy is required. In some cases, additional documents are required. Minors must attach a notarized parental consent to carry out business activities. For orphans - a decision of the guardianship and guardianship authority or a court decision on the recognition of an individual as fully capable or the consent of his adoptive parents, trustees. To register a foreign citizen as an individual entrepreneur, a notarized copy of an identity card and a copy of a temporary (at least three years) or permanent residence permit in the Russian Federation are required.
