Ip work in another city. IP activities in another city or region

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

Place of residence: how to determine it

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

It should be noted that living individual maybe:

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

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

Registration of IP by temporary registration

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

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

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

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

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

IP registration change

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

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

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

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

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

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

Citizens wishing to acquire status individual entrepreneur are registered in this capacity at the place of residence. This is the law (FZ No. 129, art. 8-3). The need to conduct business in another city, region may arise for an individual entrepreneur at any time. A more attractive sales market, business expansion, the development of new activities, a more favorable commercial situation in the neighboring region - this is not a complete list of reasons for such a decision. At the same time, entrepreneurs must first decide where they will have to submit mandatory reporting, pay taxes, and contributions. Neglecting these issues or leaving their solution "for later" is fraught with sanctions from the regulatory authorities.

Patent and UTII

So, the entrepreneur wanted to do business in another region. Does he need to register in this region again? It is necessary if he is going to work for or enjoy. This is due to the peculiarities of the mentioned systems of NO.

Registration when doing business under UTII is “tied” to the place of business, registration in the tax office of another region, therefore, is necessary (TC RF, Art. 346.32). UTII to a large extent depends on the authorities of the region in which it operates. The legislative framework of this tax, respectively, may have nuances that are taken into account when registering an individual entrepreneur.

If the UTII taxpayer works:

  • in the territories of several districts;
  • in the territories of several municipal districts;
  • in the territories of federal cities (Moscow, St. Petersburg, Sevastopol),

you need to register only with the tax authority whose territory is indicated in the application for registration first (according to the text of Article 346.28-2 of the Tax Code of the Russian Federation).

A special case is entrepreneurship in the transport industry. Individual entrepreneurs providing transportation services and placing on vehicles advertising, must be registered under UTII only in the place where they live. At the same time, they pay tax and submit reports on it in the region where they operate. It is clear that it may coincide with the place of residence, or it may differ. Similarly to the transport industry, there is a rule for UTII and for retail of a dispersed or dispersed nature.

On a note! Even if an individual entrepreneur has not previously applied UTII, but wants to do it without leaving his region anywhere, he will still have to re-register (TC RF Art. 346.28-2).

A similar situation occurs when an entrepreneur acquires a patent. It is valid in the territory where it was acquired, however, the law does not prohibit the acquisition of several patents in different regions (TC RF Art. 346.45).

To get it, you need to contact the regional tax authority with an application. Within 5 days a patent can be obtained. It is paid by IP in the same region. It is not necessary to file a declaration under the patent system.

General system, simplification and unified agricultural tax

An individual entrepreneur simplifies his task if, working for, or, he is going to take the business outside his region. In this case, no additional registration procedures are required. Taxes themselves, advance payments on them are paid at the place of residence of the individual entrepreneur. Tax reporting is also to be submitted at the place of residence. The authorities of the region in which the businessman actually works do not control tax payments and the submission of reporting forms for them.

The USN provides for a reduced tax rate in some regions. The “working” rate for an entrepreneur will be the one that operates in the region of registration of the IP, and not in where he does business. For business in the neighboring region, an individual entrepreneur can acquire, as an owner, non-residential buildings. In this case, he will have to register in accordance with Art. 83 of the Tax Code of the Russian Federation.

About contributions, personal income tax and some forms of reporting

In addition to issues directly related to the use of a particular NUT system, an entrepreneur may also have others related to business in another region. For example, . Where to list it and submit reports on it?

personal income tax is transferred:

  • at the place of registration of the individual entrepreneur on a simplified system, ESHN, OSNO (TC RF, art. 226-7, art. 230-2);
  • at the place of registration of IP on UTII (Ministry of Finance, letter No. 03-04-05 / 3-47 of 01/21/13);
  • at the place of validity of the patent issued by the IP (Ministry of Finance, letter No. 03-04-05 / 46788 dated 01/11/13).

With regard to reporting and amounts of contributions, the situation is quite simple. They are rented and transferred in the region where the entrepreneur is registered. This applies to OSNO, USN, ESHN. Contributions are also paid at the place of residence when applying patent system, ENVD. It does not matter in which region the IP is registered as a UTII payer or received a patent.

Contributions of the entrepreneur "for himself" are also paid at the place where he lives. He does not report on these amounts.

On a note! When transferring personal income tax, it does not matter where the employees of the individual entrepreneur actually live, for whom he transfers the tax.

Information about average headcount employees, if any, the IP also rents at the place of its registration.

Results

  1. The IP has the right to entrepreneurial activity in regions other than the place of registration.
  2. Tax transfer and reporting are carried out depending on the chosen tax return system. On the general system, simplified and when paying the unified agricultural tax, additional registration is not necessary, the individual entrepreneur interacts only with his IFTS at the place of residence.
  3. The patent is acquired for each region separately, for a fee to the regional authorities. UTII requires a second registration in the relevant region. The tax is paid at the place of business.
  4. There are features for UTII for transport workers and mobile merchants - they are registered at the place of residence.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3.Introduce to the employee tax service a full package of documents, without which the registration of IP will not take place:

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

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

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

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

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

As for, it practically does not differ from the same for the Russians. True, everything will have to Required documents on the foreign language accompanied by a notarized translation into Russian.

1.1. This document defines the policy of the Company with limited liability" " (hereinafter - the Company) in relation to the processing of personal data.

1.2 This Policy has been developed in accordance with the current legislation of the Russian Federation on personal data.

1.3 This Policy applies to all processes for the collection, recording, systematization, accumulation, storage, clarification, extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data, carried out using automation tools and without the use of such funds.

1.4. The policy is strictly followed by the Company's employees.

  1. Definitions

personal data- any information relating directly or indirectly to a specific or identifiable natural person (subject of personal data);

operator - government agency, a municipal authority, a legal entity or an individual, independently or jointly with other persons organizing and (or) carrying out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data;

processing of personal data- any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data;

automated processing of personal data- processing of personal data using computer technology;

dissemination of personal data- actions aimed at disclosing personal data to an indefinite circle of persons;

provision of personal data- actions aimed at disclosing personal data to a certain person or a certain circle of persons;

blocking of personal data- temporary suspension of the processing of personal data (unless the processing is necessary to clarify personal data);

destruction of personal data- actions, as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which material carriers of personal data are destroyed;

depersonalization of personal data- actions, as a result of which it becomes impossible without the use of additional information determine the ownership of personal data by a specific subject of personal data;

personal data information system- a set of personal data contained in databases and providing their processing information technologies and technical means.

  1. Principles and conditions for the processing of personal data

3.1. The processing of personal data is carried out on the basis of the following principles:

1) The processing of personal data is carried out on a legal and fair basis;

2) The processing of personal data is limited to the achievement of specific, predetermined and legitimate purposes. It is not allowed to process personal data that is incompatible with the purposes of collecting personal data;

3) It is not allowed to combine databases containing personal data, the processing of which is carried out for purposes that are incompatible with each other;

4) Only those personal data that meet the purposes of their processing are subject to processing;

6) When processing personal data, the accuracy of personal data, their sufficiency, and, if necessary, their relevance in relation to the stated purposes of their processing, are ensured.

7) The storage of personal data is carried out in a form that allows you to determine the subject of personal data no longer than required by the purposes of processing personal data, if the period for storing personal data is not established by federal law, an agreement to which the subject of personal data is a party, beneficiary or guarantor. Processed personal data is subject to destruction or depersonalization upon achievement of the purposes of processing or in case of loss of the need to achieve these purposes, unless otherwise provided by federal law.

8) The Company in its activities proceeds from the fact that the subject of personal data provides accurate and reliable information during interaction with the Company and notifies the Company's representatives about changes in their personal data.

3.2. The company processes personal data only in the following cases:

  • the processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
  • the processing of personal data is carried out in connection with the participation of a person in constitutional, civil, administrative, criminal proceedings, proceedings in arbitration courts;
  • the processing of personal data is necessary for the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter referred to as the execution of a judicial act);
  • the processing of personal data is necessary for the performance of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;
  • the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data, if obtaining the consent of the subject of personal data is impossible;

3.4. The Company has the right to entrust the processing of personal data of citizens to third parties, on the basis of an agreement concluded with these persons.
Persons processing personal data on behalf of LLC Law Firm"Start", undertake to comply with the principles and rules for the processing and protection of personal data provided for by Federal Law No. 152-FZ "On Personal Data". For each person, a list of actions (operations) with personal data that will be performed legal entity processing personal data, the purposes of processing, the obligation of such a person to maintain confidentiality and ensure the security of personal data during their processing is established, as well as the requirements for the protection of personal data being processed.

3.5. If the Company entrusts the processing of personal data to another person, the Company shall be liable to the subject of personal data for the actions of the said person. The person who processes personal data on behalf of the Company is liable to the Company.

3.6. The Company does not make decisions on the basis of exclusively automated processing of personal data that give rise to legal consequences in relation to the subject of personal data or otherwise affect his rights and legitimate interests.

3.7. The Company destroys or depersonalizes personal data upon reaching the purposes of processing or in case of loss of the need to achieve the purpose of processing.

  1. Subjects of personal data

4.1. The company processes personal data of the following persons:

  • employees of the Company, as well as entities with whom contracts of a civil law nature have been concluded;
  • replacement candidates vacancies in company;
  • clients of LLC Legal company "Start";
  • users of the website of LLC Legal Company "Start";

4.2. In some cases, the Company may also process personal data of representatives of the above personal data subjects authorized on the basis of a power of attorney.

  1. Rights of personal data subjects

5.1. The subject of personal data whose data is processed by the Company has the right to:

5.1.1. Receive the following information from the Company within the terms provided by the Law:

  • confirmation of the fact of personal data processing by Start Legal Company LLC;
  • on the legal grounds and purposes of processing personal data;
  • on the methods used by the Company to process personal data;
  • the name and location of the Company;
  • about persons who have access to personal data or to whom personal data may be disclosed on the basis of an agreement with Start Law Company LLC or on the basis of federal law;
  • a list of processed personal data relating to the citizen from whom the request was received and the source of their receipt, unless a different procedure for providing such data is provided by federal law;
  • on the terms of processing personal data, including the terms of their storage;
  • on the procedure for the exercise by a citizen of the rights provided for by the Federal Law "On Personal Data" No. 152-FZ;
  • name and address of the person who processes personal data on behalf of the Company;
  • other information provided for by the Federal Law "On Personal Data" No. 152-FZ or other federal laws.

5.1.2. Require clarification of their personal data, their blocking or destruction if the personal data is incomplete, outdated, inaccurate, illegally obtained or not necessary for the stated purpose of processing.

5.1.3. Withdraw your consent to the processing of personal data.

5.1.4. Demand the elimination of illegal actions of the Company in relation to his personal data.

5.1.5. Complain about the actions or omissions of the Company in Federal Service on supervision in the field of communications, information technology and mass communications or in court if a citizen believes that Start Law Company LLC is processing his personal data in violation of the requirements of Federal Law No. 152-FZ "On Personal Data" or otherwise violates his rights and freedoms.

5.1.6. To protect their rights and legitimate interests, including compensation for losses and / or compensation for moral damage in court.

  1. Company Responsibilities

6.1. In accordance with the requirements of Federal Law No. 152-FZ “On Personal Data”, the Company is obliged to:

  • Provide the subject of personal data, at his request, with information regarding the processing of his personal data, or legally provide a reasoned refusal containing a reference to the provisions of the Federal Law.
  • At the request of the subject of personal data, clarify the processed personal data, block or delete if the personal data is incomplete, outdated, inaccurate, illegally obtained or not necessary for the stated purpose of processing.
  • Maintain a Register of Personal Data Subjects’ Applications, which should record the requests of personal data subjects for obtaining personal data, as well as the facts of providing personal data on these requests.
  • Notify the subject of personal data about the processing of personal data in the event that personal data was not received from the subject of personal data.

The following cases are an exception:

The subject of personal data is notified of the processing of his personal data by the relevant operator;

Personal data is obtained by the Company on the basis of federal law or in connection with the execution of an agreement to which the subject is a party or beneficiary or guarantor.

Personal data obtained from a public source;

Providing the subject of personal data with the information contained in the Notice on the processing of personal data violates the rights and legitimate interests of third parties.

6.2. If the purpose of processing personal data is achieved, the Company is obliged to immediately stop processing personal data and destroy the relevant personal data within a period not exceeding thirty days from the date of achieving the purpose of processing personal data, unless otherwise provided by an agreement to which the subject is a party, beneficiary or guarantor. personal data, another agreement between the Company and the subject of personal data, or if the Company is not entitled to process personal data without the consent of the subject of personal data on the grounds provided for by No. 152-FZ "On Personal Data" or other federal laws.

6.3. In the event that the subject of personal data withdraws consent to the processing of his personal data, the Company is obliged to stop processing personal data and destroy personal data within a period not exceeding thirty days from the date of receipt of the said withdrawal, unless otherwise provided by an agreement between the Company and the subject of personal data. The Company is obliged to notify the subject of personal data about the destruction of personal data.

6.4. In the event of a request from the subject to stop processing personal data in order to promote goods, works, services on the market, the Company is obliged to immediately stop processing personal data.

6.5. The Company is obliged to process personal data only with the consent in writing of the subject of personal data, in cases provided for by the Federal Law.

6.7. The Company is obliged to explain to the subject of personal data the legal consequences of the refusal to provide his personal data, if the provision of personal data is mandatory in accordance with the Federal Law.

6.8. Notify the personal data subject or his representative of all changes regarding the relevant personal data subject.

  1. Information about the implemented measures for the protection of personal data

7.1. When processing personal data, the Company takes the necessary legal, organizational and technical measures to protect personal data from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of personal data, as well as from other illegal actions in relation to personal data.

7.2. Ensuring the security of personal data is achieved, in particular:

  • determination of threats to the security of personal data during their processing in information systems ah personal data;
  • application of organizational and technical measures on ensuring the security of personal data during their processing in personal data information systems necessary to fulfill the requirements for the protection of personal data, the fulfillment of which ensures the levels of protection of personal data established by the Government of the Russian Federation;
  • the use of information security tools that have passed the conformity assessment procedure in the prescribed manner;
  • evaluating the effectiveness of the measures taken to ensure the security of personal data prior to the commissioning of the personal data information system;
  • taking into account machine carriers of personal data;
  • detecting facts of unauthorized access to personal data and taking measures;
  • recovery of personal data modified or destroyed due to unauthorized access to them;
  • establishing rules for access to personal data processed in the personal data information system, as well as ensuring the registration and accounting of all actions performed with personal data in the personal data information system;
  • control over the measures taken to ensure the security of personal data and the level of security of personal data information systems.
  • an assessment of the harm that may be caused to personal data subjects in the event of a violation of the legislation of the Russian Federation in the field of personal data, the ratio of the said harm and the measures taken to ensure the implementation of the legislation of the Russian Federation in the field of personal data.

Registration as an individual entrepreneur is carried out at the place of his residence. Such a binding is required in accordance with Art. 8 of Law No. 129-FZ. The only official confirmation of the place of residence is a registration, and registration is carried out at the address indicated in it. Is it possible to open an IP in another city without a residence permit? Let's figure it out together.

Do I need a registration to open a sole proprietorship?

The above law, which regulates the state registration of legal entities and entrepreneurs, does not directly mention the mandatory presence of a residence permit. But tax registration is carried out at the place of residence. Only registration certifies it - nothing else has yet been invented. On the one hand, this complicates the life of those businessmen who do not have registration. On the other hand, it simplifies it for authorities and counterparties - the IP does not have a legal address where you can apply. This role is performed by registration. That is why it is impossible to open an IP without a residence permit. You can try to register and submit a package of documents, but refusal is guaranteed.

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

The law allows the registration of entrepreneurs with a temporary residence permit, subject to one of the following conditions.

  • The absence of a registration stamp in the passport (generally a blank page).
  • The presence of a stamp on deregistration.

If permanent registration is recorded in the passport, then an individual entrepreneur will be able to register only in his region. Temporary residence in this case replaces the constant.

How to open an individual entrepreneur in another city without a residence permit?

In this context, two options can be considered: registration at a temporary residence permit in the city of residence or at the place of permanent registration, but remotely. An entrepreneur registered in one of the regions of the Russian Federation has the right to work in any of its territories, but he is prohibited from opening branches and subdivisions.

Registration of IP by temporary registration

This option is relevant for persons arriving from other regions and deregistered permanently. In the first case, you will have to cancel the permanent residence permit and get a temporary one. The presence of a valid stamp plus a temporary registration sheet will annul the opportunity to undergo the procedure in a non-hometown. The rest of the procedure is the same as usual.

  • Collection of documents (copy of passport, TIN certificate, if it was issued earlier).
  • Payment of state duty.
  • Filling out an application for registration.
  • Delivery of the entire package, including the fee receipt and application, to tax office at the address of the temporary registration.

Notification of tax registration is sent by mail or handed in personally (everything is the same as in the case of a permanent residence permit).

Remote IP registration in your region

Another option for registering an IP is registration in your native region while staying in another. In this case, the transfer of documents to the tax office is carried out remotely - by mail or via the Internet. But there are several ways to get ready-made documents.

  • Personally. You only need to come to the tax office once.
  • Through a trustee. It will personally visit the tax office along with a notarized power of attorney or send you the documents.

Working outside the region of registration is complicated by the fact that all information from funds, the tax office, and other authorities comes to the postal address indicated in the application for registration as an entrepreneur. If the work is actually carried out in Moscow, and the registration is made in Bryansk, then all official mail will go to the Bryansk address. It is easier with contractors - you can simply provide them with a valid postal address, with authorities it is difficult to do this.

What to do if the IP has changed the address of registration?

In accordance with the provisions of Ch. VII.1 of Law 129-FZ, all changes in the registration data of an individual entrepreneur must be immediately reflected in the registration register of the USRIP. When changing the address of permanent or temporary registration, the entrepreneur is obliged to independently notify the tax office of the changes that have occurred by submitting an application in the form P24001. Re-registration of IP when changing residence permit takes no more than 5 working days from the date of application. After making changes, a notification is issued with updated information - an extract from their USRIP with a new address.

If only the place of residence changes within the region of registration, and the registration remains the same, then no changes need to be made - the entrepreneur can safely continue to work. Changing your residence permit to another region does not require you to go through the registration procedure again. But the appearance of a new taxpayer may attract excessive attention from the Federal Tax Service - such an individual entrepreneur as a newly registered one does not fall under the tax holidays.

Does the change of residence registration cancel the registration of an individual entrepreneur?

Changing the registration address of a citizen does not cancel his registration as an individual entrepreneur, but in order to continue work, you will have to notify the tax office. There is no need to collect documents again and apply at a new address. It is only required to notify about the registration at the new address. Changes will be made to the registration data, the entrepreneur will retain his TIN and PSRN, but will be registered at a new address and in case of moving to another district or region for a different tax. In the latter case, the inspector forwards the registration file to another division.

Who else is required to notify the IP when changing the registration?

The registration of an individual entrepreneur plays the role of a legal address for him, therefore, when changing it, it is necessary to notify counterparties - customers and partners. Funds - PFR, FSS and MHIF do not need to be notified about this. This will be done by the tax authorities who update the business register.

Refusal to make changes to the USRIP can be provided if false information is provided. All submitted information is carefully checked.