Opening an individual entrepreneur by foreign citizens and non-residents of the Russian Federation. List of documents and registration procedure

Can a foreigner be an individual entrepreneur in Russia?

Yes it is possible. Thus, in accordance with Federal Law No. 115 of July 25, 2002, when staying on the territory of the Russian Federation, foreigners are endowed with the same rights as Russians.

According to Federal Law No. 129 of August 8, 2001, state registration of a foreign individual entrepreneur is carried out according to documents about his place of residence (“registration”). This may be a residence permit in Russia (RP) or a temporary residence permit (TRP).

In addition to a foreigner who is a tax resident, a non-resident of the Russian Federation can officially open an individual entrepreneur and start a business . However, if the latter does not have temporary registration, this cannot be done.

You will find the specifics of hiring foreigners with temporary residence permits and residence permits in another article.

STS for non-residents in 2021

For non-residents of the Russian Federation, the general conditions for switching to the simplified tax system, the procedure for calculating tax, the deadlines for its payment, and filing reports apply.

Features of application

A non-resident of the Russian Federation can switch to the simplified tax system from January 1 of the current year by submitting a corresponding application to the Federal Tax Service.

To acquire the status of a simplified tax system payer in 2021, a non-resident must fulfill the following conditions:

1. Annual income . To switch to the simplified tax system, a non-resident’s income based on the results of the previous calendar year should not exceed 150 million rubles. Compliance with the income requirements is confirmed by tax returns filed by the non-resident in the previous reporting year.
2. The number of employees . An individual entrepreneur who does not have the status of a tax resident of the Russian Federation can switch to the simplified tax system, provided that the number of its employees does not exceed 100 people. When calculating the number of employees, the Federal Tax Service calculates the average number of individual entrepreneurs - full-time employees, part-time employees, persons hired under a contract.

Requirements for opening

State registration of a foreign person as an individual entrepreneur is carried out when the foreign person provides one of the following documents to the local tax office:

• Residence permit (residence permit) in the Russian Federation. According to this document, a foreigner chooses any suitable region of the Russian Federation for doing business.
• Temporary residence permit (TRP) . Non-residents with a temporary residence permit are registered as individual entrepreneurs only in the region of the Russian Federation where this document was issued.

Otherwise, registration of individual entrepreneur status by a foreigner is the same as for citizens of the Russian Federation. However, first a foreign citizen receives a temporary residence permit or temporary residence permit. In this case, he goes to the following authorities:

• territorial branch of the Main Department of Migration Affairs of the Ministry of Internal Affairs at the place of registration;
• MFC;
• by mail.

After issuing a temporary residence permit or temporary residence permit, in accordance with clause 3 of Art. 8 Federal Law No. 129 of August 8, 2001, upon state registration as an individual entrepreneur, a foreign citizen applies to the Federal Tax Service of the Russian Federation at the place of temporary registration . At the same time, it performs the following actions:

1. Provides the tax inspector with the appropriate package of documents.
2. Selects the direction of business activity according to the OKVED classifier.
3. Selects a suitable individual entrepreneur taxation system.
4. Pays the state fee for state registration of individual entrepreneurs.

A visa is not a document that replaces a residence permit or temporary residence permit; as a result, without them - only with a visa permit - a foreigner cannot open an individual entrepreneur.

Taxation issues

The amount of net income depends on the tax system of a non-resident individual entrepreneur. A businessman can choose one of the following taxation systems:

• OSNO (standard);
• USN (simplified);
• PSN (patent);
• UTII (imputation);
• Unified Agricultural Tax (Unified Agricultural Tax).

Reference! What taxes a businessman must pay does not depend on whether he is a resident of the country or not. The difference can only appear in the amount of tax payments.

It is better for novice entrepreneurs to choose a simplified one. This system implies simplified accounting and document flow.

Non-residents need to remember that for them the amount of personal income tax is equal to thirty percent of the profit, while for residents the amount of personal income tax is thirteen percent of the profit. For this reason, non-residents are not recommended to choose OSNO, since it requires them to pay personal income tax.

Documents from non-residents

When registering as an individual entrepreneur, a foreigner provides the following documentation to the Federal Tax Service of the Russian Federation:

• application for state registration of a foreign individual as an individual entrepreneur (form P21001);
• a copy of your personal passport, birth certificate and other documentation indicating the specific place and date of birth;
• RVP stamp or copy of residence permit and originals of such documents;
• receipt of payment of state duty.

The foreigner sends the necessary documentation to the Federal Tax Service by a valuable letter or brings it in person. In a separate receipt, the tax inspector indicates the date of receipt of the certificate of state registration of the individual entrepreneur and the list of documents that he receives from the applicant for consideration.

A foreign citizen undergoes state registration as an individual entrepreneur only after full legalization of the necessary documentation. Along with the original documents, foreigners submit to the Federal Tax Service annexes with an accurate translation of all information into Russian.

Structure and rules for filling out the application

First, when registering as an individual entrepreneur, a foreigner fills out an application on form P21001. In such a situation, the applicant performs the following actions:

1. Fills out the application in a Word document in capital letters and in this 18-point font - Courier New. If filling out the document manually, the applicant uses a pen with black ink and writes in capital block letters.
2. On page 1 of the application, fill out your full name, TIN, gender, date, place of birth and citizenship.
3. On page 2 indicates the address of the place of registration and data from your personal passport.
4. Sheet A of the application reflects the OKVED codes by which he will engage in small business.
5. On Sheet B indicates the procedure for issuing documentation and your contacts. The applicant fills out the “full name” and “signature” fields only manually, with a pen with black ink and under the supervision of a tax inspector when submitting an application for state registration.

After filling out, the foreigner prints out application P21001 in 1 copy. Double-sided printing of such a document is prohibited.

We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:

8 (800) 350-29-87

Registration of individual entrepreneurs for foreign citizens - algorithm of actions:

• Decide what types of activities you will be engaged in and, depending on this, select the appropriate OKVED codes - the main one, as well as additional ones.
• Choose the optimal tax system. If you do not want the tax office to automatically assign a DOS to your individual entrepreneur, you should submit an application for the application of the simplification at the registration stage.
• Pay the state fee - the amount for opening an individual entrepreneur in 2021 is 800 rubles. (stat. 333.33 Tax Code). Check the details with the registration authority of the Federal Tax Service.
• Collect all the necessary documents, if necessary, translate into Russian, carry out the translation. Do not make mistakes, corrections or inaccuracies when filling out forms - this may lead to refusal to register your business.
• If you submit documentation through a representative, do not forget to have it certified by a notary. If you are going to visit the Federal Tax Service in person, do not sign the registration application in advance - only in the presence of a tax inspector.
• If all the documents are in order, you will receive in your hands a sheet about making the appropriate entry in the Unified State Register of Legal Entities, a certificate of registration of a citizen as an individual entrepreneur. The law allows 3 working days for registration.
• Funds – information is transmitted by the tax authorities independently.
• Statistics - receive a letter about the assignment of codes.
• Current account and stamp are available upon request.

Conclusion - in this article we examined in detail whether and how a foreign citizen can open an individual entrepreneur in Russia? As you can see, there is nothing complicated in this process; the main thing is to submit all the required documents without errors, so as not to be refused by the registration authority. After creating a business and having permissions or licenses, if necessary, you can safely carry out the activity.

How to register: procedure

Selection of activities

When registering as an individual entrepreneur, a foreigner selects the main type of activity according to OKVED-2 (OK 029-2014 (NACE Rev. 2)). However, it must be taken into account that for certain permitted types of activities it is necessary to first obtain a separate license. In Art. 12 Federal Law No. 99 of May 4, 2011 provides a complete list of such works.

In addition, a foreigner may not engage in business in all types of activities. In Art. 14 Federal Law No. 115 of July 25, 2002 and other similar legal acts indicate the following areas of labor activity prohibited for foreigners:

• civil service;
• defense and military-industrial complex;
• work in a bank;
• work on the securities market;
• sale of various medicines;
• sale of alcoholic beverages;
• trade in weapons, various types of ammunition, aviation and military equipment;
• organization of various gambling games;
• power supply.

Each type of activity from OKVED has its own insurance tariff, tax and tax rate, possible benefits and the need to provide additional certificates

What taxes must be paid and is it possible to choose the simplified tax system?

For 1 month. After submitting an application for state registration of an individual entrepreneur or on the same day, the foreigner submits to the Federal Tax Service a notification about choosing one of the following taxation systems:

1. General (OSNO).
2. Patent (PSN).
3. Simplified (USN).
4. UTII (Unified tax on imputed income).
5. Unified Agricultural Tax (Unified Agricultural Tax).

The table below provides a comparative description of each taxation system for a foreign individual entrepreneur.

When choosing the required tax regime, you need to keep in mind the difference between residents and non-residents of the Russian Federation. After all, a tax non-resident is a foreigner who has lived in Russia for at least 6 months. for 1 year. A non-resident individual entrepreneur of the Russian Federation pays personal income tax equal to 30% to the budget, while a resident pays only 13%.

Payment of state duty

According to Part 6, Clause 1, Art. 333.33 of the Tax Code of the Russian Federation, when opening an individual entrepreneur, a foreigner pays a state duty in the amount of 800 rubles. A sample form and a blank receipt for payment of the duty should be downloaded from the Federal Tax Service website. This can be done absolutely free.

Submission of documents

The collected documentation must be taken to the Federal Tax Service at the place of registration (or to the MFC). If all is well, then 3 days after submitting the documents, the foreigner will be given a Certificate of State Registration of Individual Entrepreneurs and a notification with statistics codes. From this moment you can start working.

Opening a current account

According to Russian legislation, after undergoing state registration as an individual entrepreneur, a foreigner is not required to open a new current account. This should be done only when carrying out transactions with your official partners and clients for amounts over 100,000 rubles.

A foreigner opens a current account for an individual entrepreneur in any Russian bank. A foreign citizen notifies the tax authority about opening a new bank account for an individual entrepreneur within 7 days after registration.

When opening a current (bank) account, a foreigner provides the bank with the following documentation:

1. Certificate of state registration of individual entrepreneurs.
2. Notification of taxpayer registration.
3. Photocopy of TIN.
4. Extract from the Unified State Register of Individual Entrepreneurs.

If, when carrying out business activities, payments are made only in cash, then a bank account does not need to be opened. After obtaining the status of an individual entrepreneur, in order to successfully run a business, a foreigner should order the production of a company seal.

Is a company seal required?

A foreign individual entrepreneur does not have to issue a company seal unless absolutely necessary . However, for example, when opening a bank account, bankers require such a seal. This case is an exception to the rule, but you should be prepared for it.

You can make an individual entrepreneur stamp at any stamp manufacturing company. In order to order an individual entrepreneur stamp, you must provide the following documents to this office:

1. Original and photocopy of the Certificate of state registration of an individual as an individual entrepreneur.
2. Copy of INN IP + original.
3. Personal passport (original).

The cost of making a seal is 500-1500 rubles. The price of the service can be found in the price list from the manufacturer.

Individual entrepreneur non-resident of the Russian Federation - taxes

Even at the stage of creating a business, a citizen needs to think about which taxation system to operate under. After all, the total amount of tax payments, accounting for income and expenses, and therefore the final financial result will depend on the correct choice of regime. If according to stat. 203 of the Tax Code, a foreign citizen is considered a non-resident; he is obliged to charge and pay taxes at the rates of non-residents. The same rule applies to those citizens who were initially residents and then (if the period of stay was violated) changed their status.

So, we have figured out the answer to the question: Is it possible for a foreign citizen to open an individual entrepreneur? Next, we will find out exactly what taxes you need to pay. Depending on the regime (OSNO, simplified, imputed or patent), entrepreneurs list the following types of taxes:

• For OSNO – personal income tax, VAT.
• For simplification – simplified tax system.
• For imputation - UTII.
• For PSN - a fixed amount of expected income.
• If you have hired personnel, you will also need to pay taxes on the income of employees in terms of compulsory medical insurance, compulsory pension insurance and compulsory social insurance.

Special attention should be paid to personal income tax. In general cases, the income tax rate for non-residents is not 13%, but 30 (clause 3 of Article 224 of the Tax Code). But when carrying out hired labor activities and having a patent, the rate is 13%. The same percentage is set for:

• Highly qualified specialists.
• Foreign refugees.
• Persons who have officially received asylum.
• Participants of the state program for resettlement to PZhM.
• Crew members of state vessels.

In addition, certain categories of individual entrepreneurs, when carrying out relevant types of activities and having permits, are required to pay fees for the use of water resources and wildlife. And if there are objects of taxation on transport, property, land, transport tax, on property or land tax is paid. Rates for these taxes are approved without taking into account residence/non-resident status.

Reasons and grounds for refusal of registration

A Federal Tax Service employee refuses to register a foreign individual as an individual entrepreneur in the following situations:

• when not all documents are provided to the tax officer;
• if the submitted documentation is completed incorrectly (with typos, errors, edits);
• if the documents are not certified by a notary;
• if a foreigner has previously received individual entrepreneur status in the Russian Federation;
• if the period for declaring a foreign individual entrepreneur bankrupt has not yet expired;
• if there is a previously adopted court decision to terminate the current activities of the individual entrepreneur forcibly;
• if there is a court order prohibiting a foreigner from engaging in commercial activities in his native country and on the territory of the Russian Federation.

After state registration of documentation that does not inspire confidence among officials, the foreigner is sent an official response by mail in writing indicating all the violations committed.

Foreign citizens who do not open an individual entrepreneur, but simply find employment in the Russian Federation, need a work patent or permit. About the difference between a patent and a permit, also about the procedure for hiring foreign citizens in the Russian Federation, notification of employment, obtaining a work permit and employment of foreign citizens, about foreign highly qualified specialists, about the features of registering an LLC with a foreign founder We talked about it in our other materials.

Selecting the type of economic activity (OKVED-2)

Before registering an individual entrepreneur, a foreigner (just like a Russian citizen) needs to select the appropriate OKVED codes - the all-Russian classifier of types of economic activities. The actual activities of the enterprise must coincide with the selected codes - otherwise the tax office may have questions for the entrepreneur.

The entire OKVED is divided into sections - this makes it easier to choose the most suitable one, and then, within the section, select the desired class, group and subgroup. When registering, you must indicate a four-digit OKVED code in your application - it characterizes the selected group. All subgroups included in it will be assigned to the entrepreneur automatically.

Please note that an individual entrepreneur can choose several OKVED codes, but only one of them can become the main one. It is this that will be used when calculating the amount of insurance premiums for injuries (see Article 1 of the Federal Law “On Insurance Tariffs..” dated December 22, 2005 No. 179-FZ). If it is not specified, the size of the contribution will be determined using the maximum of the existing calculation coefficients.

The legislator does not limit the maximum number of codes that can be used by one entrepreneur - theoretically, all of them can be indicated in the application. However, in practice it is not recommended to do this - the tax office may be interested in a company that carries out completely different types of activities. It is enough to indicate 7-8 adjacent codes - this will be enough for the normal functioning of the business. If necessary, the list of codes used can be expanded - the law does not prohibit this.

Rights and obligations in the Russian Federation

According to paragraph 3 of Art. 62 of the Constitution of the Russian Federation, foreigners are endowed with the same rights and responsibilities that residents of the Russian Federation have. As a result, the rules for doing business and hiring foreign employees are no different from the procedure established for citizens of the Russian Federation.

In accordance with Part 1 of Art. 23 of the Civil Code of the Russian Federation, any adult citizen, including foreigners, has the right to open an individual entrepreneur . However, he cannot register a new legal entity (company).

A foreigner can open an individual entrepreneur in the Russian Federation if he has an official residence permit or temporary residence permit. The laws of the Russian Federation do not limit the activities of a foreign individual entrepreneur in any way, with the exception of prohibited types of economic activity from OKVED. A foreigner can engage in small business in Russia under the conditions established for citizens of the Russian Federation.

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Current account and printing

According to the laws of the Russian Federation, any individual entrepreneur that is registered in the Russian Federation is not required to create a current account.

It will be required only when a businessman plans to conduct transactions in amounts exceeding one hundred thousand rubles. If an individual entrepreneur is sure that such amounts are not expected, he may not open a current account.

Seal registration is also considered an optional procedure . However, when opening a current account in a banking organization, its employees may request a stamp. This happens quite rarely.

IP printing provides a businessman with many advantages. It makes it more solid and reliable in the eyes of partners, competitors, clients, and guarantees the protection of documents. Whether to issue a seal or not is a decision made by the entrepreneur himself.