SPD - what is it? SPD registration. For individuals

If you decide to start a business, then the first thing you should start with is to decide on the form of ownership of the future enterprise. Exist different variants, which differ, among other things, in the form of taxation of a legal or private entity and the level of responsibility for the obligations assumed. Private entrepreneurship does not provide for assigning the status of a legal entity to an entrepreneur, and this form is one of the simplest in terms of taxation. At the same time, the list of types of permitted entrepreneurial activity wide enough. If you have already decided which private enterprise to open, then it is worth knowing about the disadvantages of registering this organizational and legal form: the entrepreneur bears responsibility for the obligations assumed with all his property. Let's see what you need to become a private entrepreneur or how to open a private enterprise yourself.

Who can become a private entrepreneur?

All adult citizens whose legal capacity is not limited by the court, as well as minor citizens with the consent of their parents (guardians) to carry out entrepreneurial activities, a decision of the court and guardianship authorities to declare an individual (under 18 years of age) fully capable. A state of emergency can also be registered by foreign citizens and stateless persons permanently or temporarily residing in the country.

Municipal and government employees cannot register an emergency.

Documents required to open a state of emergency

The first thing you need to open a state of emergency is a passport and TIN (copies of them must be made). The remaining papers are issued and filled out during the registration process.

When opening a state of emergency and wondering where to start, search the Internet for a form to fill out: “Application for state registration of an individual as a state of emergency” using form P21001. It is filled out by hand (there are quite a lot of examples of filling out on the Internet) and certified by a notary.

The next thing you need to open a state of emergency is to pay the state duty at the bank. Details for making payments can be found at the regional Federal Tax Service. It is better to clarify the amount separately, because it changes annually. The payment receipt received from the bank will later need to be presented to the Federal Tax Service, attaching it to the application for registration of the emergency.

a notarized statement on form P21001;
check for payment of state duty;
passport and its photocopy;
TIN and its photocopy (if it is not there, then write an application for its provision).

How long do you have to wait before a state of emergency is declared for you?

The actual registration period for a private entrepreneur is 6 working days. Of these, registration with the Federal Tax Service takes 5 working days and 1 working day is spent preparing a full set of documents required for state registration of an emergency. As a result, you will have the following documents in your hands confirming your new status:Certificate of state registration of an individual as a private entrepreneur and an extract from the Unified State Register of Individual Entrepreneurs.

The question “how to open a state of emergency?” essentially simple. However, it may be associated with some temporary delays: going to authorities, standing in queues, etc. If you have neither the time nor the desire to collect documents, it is possible to entrust this work to a specialized company. Information on how much it costs to open a state of emergency is quite different, it all depends on the region. On average, prices for this service fluctuate in the range of 100-150 USD. e.

Are you tired of working for employers and obeying other people's orders? Do you want to take control of your life and lead your own? successful business? Then the first thing you need is to legalize your activities by registering your own private enterprise, or register as an individual entrepreneur (PE) in the manner prescribed by current legislation.

When you decide to take this important step, do not rush to run for help from law firms who, for a certain monetary reward, promise to take on all your worries about opening a state of emergency. In fact, this procedure is not so complicated and will not take much time, so you can easily do everything yourself.

This article describes the exact algorithm of your actions. Step by step, following what is indicated in the instructions, you will quickly legally formalize your activities.

Point 1. Decide on KVEDs

First, decide exactly what activity you will be doing. This is important because when submitting an application to the state registrar you will need to indicate the exact types of activities according to the species classifier economic activity(KVED).
List more than one type, even if you don't plan to do anything else. If you specify one, and in the future you want to expand your activities, you will have to pay additional money to add a new KVED to the existing list.

Clause 2. Registration of individual entrepreneurs with the state registrar

To implement this point, you need to contact the state registration authorities operating in your locality. You must provide the registrar with the following list of documents:

passport;
identification number (TIN);
application for state registration of an individual entrepreneur.

Currently, the registration procedure is free. You no longer need to go to the registration authorities. You can check your individual entrepreneur status in a couple of days on the official website of the Ministry of Justice using the TIN code.

Point 3. Register with the State Tax Inspectorate

Registration of an emergency with the state tax inspectorate will take about a week (maximum 5 working days). You must provide the following documents to the tax office:

passport;
a properly numbered and laced book of income and expenses (for its mandatory registration with the State Tax Inspectorate).

In the month of opening you are automatically on common system taxation. But for a private entrepreneur, a simplified system (the so-called single tax) is more profitable. You can switch to a simplified system only from the 1st day of the next month. To do this, you must submit the following documents to the tax office:

statement established form on the transition to a simplified taxation system;
a request to receive an extract from the register of single tax payers (Ukrainian “zapit na vityag”).

You will be able to pick up the extract after 5 working days.

Clause 4. Organizational issues

To organize your activities more efficiently, you can make a seal. But this is only at your request, since individual entrepreneurs are allowed by law to work without a seal.

If you plan to work with other private entrepreneurs, it would be advisable for you to open a bank account. The law prohibits cash turnover between entrepreneurs of more than 10,000 hryvnia per day. If you have such turnover, it is better to “pass” it through your current account. This will help you avoid additional fines.

Of course, running a business involves regularly submitting reports to the tax authorities. You are better off spending about 200 hryvnia per year and installing software for electronic reports. This way you won’t have to visit the tax office every month, stand in long lines and waste your valuable time.

That's all. We hope that the materials in our article will be useful to you and will help you quickly and effectively organize your own business activities.

At the end of the Revolution of Dignity in Ukraine, they began to reform many areas public life. In particular, they promised to simplify the procedure for registering an individual entrepreneur as much as possible. Now you don’t even have to go to the tax office or the Ministry of Justice - you can use the online services of the state.

Therefore, how to open a sole proprietorship in Ukraine 2019 without unnecessary hassle - read the material on the “24” website.

Even before you go to register as a private entrepreneur, you should remember several nuances. First: to fill out the registration application (both online and in person), the future entrepreneur must select KVED (classifier of types of economic activities) - to determine the type (or types) of activity that the individual entrepreneur will engage in. The list of KVED is on the official website.

Second: To complete an online application for registration of a sole proprietor, you must have an electronic digital signature (EDS). How to get it is described in detail in the publication of the “24” website:

How to open a sole proprietorship via the Internet

How to open a sole proprietorship through the Ministry of Justice website

The first way is through the website of the Ministry of Justice. Here you need to enter the "Electronic Services Account" and the "Register legal entities and individual entrepreneurs" select the menu item "Application for state registration of a legal entity or individual entrepreneur". The login (registration) window will open. If you are not registered in the system, do this by following the instructions.

How to register a sole proprietorship online: this is what the registration form looks like on the Ministry of Justice website

1. Log in to your private account (on the Ministry of Justice website).
2. Create an application.
3. Sign the application with an electronic signature.
4. Submit an application.
5. Check the status of the application consideration.
6. Receive an electronic or paper document.

The Ministry of Justice assures that this method of registration will take only one day.

How to open a sole proprietorship via iGov

The second way to register online is through the iGov Government Services Portal. Here you need to select “Business Services”, and in the subsection “Registration Data” - the item “State registration of an individual entrepreneur”. True, this function works so far (as of April 2017) only in the Dnepropetrovsk, Donetsk and Ternopil regions. But you can try. After all, personal identification in iGov still occurs using an electronic digital signature or BankID systems (available, in particular, for clients of Privatbank and Sberbank) or IDcard (the same biometric passport), which contain information about the place of registration of the person.

How to register a sole proprietor online: on the iGov portal

How to open a sole proprietorship in person

If online registration is not for you, then you can register a sole proprietorship using the good old method of upholstering departmental thresholds. To do this, you need to contact the state registrar at your place of residence with your passport and identification code, and provide copies of these documents. You must fill out a registration card at the state registrar. Be careful when filling out the KVED - if you make a mistake, you will be registered (however, you risk signing up for the supply of bread instead of, for example, providing construction services). This error can only be corrected by re-registration.

You can submit documents to the state registrar using a special list or through a representative (by issuing a previously notarized power of attorney for him).

If there were no errors, you must be included in the State Register and issue a corresponding statement. If you sent documents by letter, you will receive an extract by mail.

A copy of your passport and identification code;
- application for the application of a single tax;
- an extract you previously received from the unified state register;
- income accounting book;
- an application addressed to the head of the tax office or according to F. 5-OPP.

In this case, the income book will need to be registered even in the case of online registration of a sole proprietor. In addition, you will receive a certificate that you are a single tax payer and details of the bank account to which you will pay this tax.

One more point: regardless of the registration method, you will need to open a bank account to make non-cash payments.

About taxes and other obligatory payments for individual entrepreneurs

All private entrepreneurs are divided into 4 groups. Detailed information You can learn about the differences and features of taxation on any information resource for accountants. In short, the main differences are shown in our infographics.

How to open a sole proprietorship in Ukraine: groups of entrepreneurs

Depending on the tax payer group, there are various conditions(and therefore the amount) for paying a single tax and a single social contribution.

How to open a sole proprietorship: how much should sole proprietors pay to the state in 2019

Note that a person on the simplified taxation system who is also an old-age or disability pensioner and receives a pension or social assistance is exempt from paying the Unified Social Security.

From idea to your own profitable business not an easy path. But everyone can overcome it. The first step is registration of a sole proprietor.

The activities of business units are regulated by a number of regulatory documents: the Economic and Tax Codes and a number of others that talk about how to open a private entrepreneur.

According to the Economic Code, “entrepreneurship is an independent, proactive, systematic economic activity carried out with the aim of making a profit.”

Opening a sole proprietorship provides you with advantages, namely:

A private entrepreneur must pay significantly less tax than a person who is not registered (in the amount of 3 (5)% or 18% depending on the chosen business system);
The entrepreneur eliminates the risks of criminal and administrative liability for tax evasion;
Registration of a sole proprietorship allows you to freely hire workers, enter into business papers, form the history of your own brand, advertise it and the like;
The legislation offers simplified accounting (depending on the chosen taxation system);
A simple and accessible state registration procedure, as well as the ability to work without employees (in some cases);
Individual entrepreneurs in Ukraine do not submit a huge number of paper reports (only a minimum package);
Individual entrepreneurs have the ability to work remotely and report via the Internet.

	1 group	2nd group	3 group
Subjects	Individuals	Individuals	Phys. and legal faces
Income for the calendar year	Up to 300 thousand UAH.	Up to 1.5 million UAH.	Up to 5 million UAH.
Wage-earners	Forbidden	Up to 10 people	No limits
Single tax (as of 01/01/2019)	Up to 10% of the cost of living (192 UAH/month)	Up to 20% of the minimum salary (834.6 UAH/month)	3% of income for VAT payers 5% of income for VAT evaders
Unified social contribution (as of 01/01/2019)	918 UAH/month	918 UAH/month	918 UAH/month
Activity	Providing services to the population and retail exclusively in markets	Providing services to ES payers or the public Production and sale of goods Catering business	Any business activity permitted by law, taxed under the simplified taxation system

*here you can find out more information about the Unified Tax and the single tax.

For the sake of objectivity, it is worth paying attention to the disadvantages of small business, in particular:

prohibition to carry out certain types of activities;
problems may arise with attracting credit funds, since difficulties often arise in matters of the reliability of the real financial condition of the individual entrepreneur;
unlike a legal entity, it is liable with its property.

Determination of KVED for individual entrepreneurs (individual entrepreneurs)

Once you have identified your favorite activity, choose the appropriate KVED according to the classifier.

There are two taxation systems in Ukraine: simplified and general.

How to register a sole proprietorship or a legal entity is regulated by the Law of Ukraine “On State Registration of Legal Entities, Individual Entrepreneurs and Public Formations” dated May 15, 2003 No. 755-IV.”

The document provides for registration of a private entrepreneur in the following ways:

through the registrar, by filling out and submitting documents: in person or by mail;
using electronic services: with an electronic digital signature.

It is worth remembering that regardless of the chosen registration method, the procedure itself takes place within one business day.

In cities or united territorial communities where Administrative Services Centers successfully operate, the “paper” state registration procedure can be carried out by administrators, registrars or any notary. However, registration or re-registration through a notary will cost you a lot of money.

Opening a sole proprietorship (FOP) via the Internet

If you choose to open a sole proprietorship online, you can’t do it without an electronic digital signature.

You can obtain an electronic digital signature by directly visiting an accredited center (DFS or Ministry of Justice) or using the Privat 24 system if you have a personal account with this banking institution. In addition, it is convenient, since if necessary, you can easily use the help of a bank employee or follow online tips. We should not forget that an electronic digital signature has a validity period of 1 year. Therefore, it should be changed once a year.

The presence of an electronic digital signature for an entrepreneur guarantees a minimum number of visits to government agencies when submitting reports.

Opening a sole proprietorship on the website of the Ministry of Justice

Today, using the electronic resource iGov or the Cabinet of Electronic Services of the Ministry of Justice, registration of individual entrepreneurs is available in real time. To do this you need to make the following preparations:

make scans of documents: passport, certificate of assignment of identification code;
files must be in multi-page format: ".tiff";
the image is black and white;
volume - no more than 1 MB.

But, unfortunately, in Ukraine not everyone can use the electronic state registration service - only residents of certain cities.

Registration takes place within the territorial unit where the person who plans to become an entrepreneur is registered. When registering online, your place of residence does not matter.

Tax registration

When registering with the fiscal authority, a private entrepreneur must provide:

document on state registration in the form of an extract;
a photocopy of the passport and a document confirming the assignment of an identification code;
statement on the form of taxation;
income book.

Registration of income book

The form of the income accounting book depends on which taxation system the individual entrepreneur will be in. The difference in book forms is in the number of columns and the sequence of presentation. So:

a taxpayer on the general taxation system needs a book approved in the form, in accordance with Order of the Ministry of Revenue dated September 16, 2013 No. 481;
taxpayers of the third group, without obtaining VAT payer status, need an income accounting book approved by Order of the Ministry of Finance No. 579 of June 19, 2015;
Taxpayers of the first, second and third groups, VAT non-payers need an income accounting book in the form in accordance with Order of the Ministry of Finance of June 19, 2015 No. 579.

A ledger for accounting income and expenses is necessary in order to prepare the appropriate reports required by current legislation. If the income book is not registered in an established manner, then the business activity is considered invalid.

In order not to waste your time, before visiting the fiscal service, you should prepare:

buy a book;
number and stitch the sheets;
fill in the book title page, indicating the necessary data;
write a statement in any form to the head of the fiscal service.

The specified book is registered with the fiscal authorities free of charge by affixing a registration number, signed by the head and stamped.

Unfortunately, the current legislation does not have a deadline for registration. In addition, it is provided for e-book accounting of income and expenses. But a single technical software undefined.

Not everyone can engage in entrepreneurial activity. There are several restrictions on entrepreneurship, in particular:

persons under 18 years of age cannot be a sole proprietor (only with parental consent);
civil servants and local government officials;
military personnel who are in service or as part of military formations provided for by law ( civil protection, SBU, police: which are subject to Part 1 of Art. 25 of the Law of Ukraine “On the Prevention of Corruption” dated October 14, 2014 No. 1700-VII) and others.

Another feature of entrepreneurship is that not all types of activities can be carried out as a sole proprietor, in particular:

provide financial services;
television and radio broadcasting services;
road construction;
higher education organizations.

For state registration of a private entrepreneur, regardless of the chosen method, it is necessary to fill out the following documents:

application in form 10 (in accordance with Order of the Ministry of Justice dated November 18, 2016 No. 3268/5);
application for the election of a simplified taxation system in the form prescribed by Order of the Ministry of Finance dated December 20, 2011 No. 1675 (provided that the individual entrepreneur chooses a simplified taxation system).

If such an application is not submitted by the tax payer, then he automatically becomes a payer for general principles. It should be remembered that the transition from one tax system to another occurs once a quarter. Therefore, such an application should be submitted to the fiscal authorities no later than 15 days before the end of the quarter preceding the transition to the simplified taxation system.

If necessary, submit a power of attorney, certified by a notary, if the documents are submitted by a person representing your interests. The registrar may require additional documents only in specific cases provided for by law.

All documents must be completed exclusively state language, in block letters and cannot have marks or strikethroughs.

After entering all the data within 24 hours, you will receive the result: registration or refusal. The fact of entering data into the “Unified State Register” can be checked online through free access on the website of the Ministry of Justice. If you registered with the CPAP or with a notary, they will issue an extract from the state register with their stamp free of charge.

If registration took place online, make sure to print one copy of the extract from the state registry. Such a document may be abbreviated or have an expanded list of information.

After entering the information, that is, actual registration, the information automatically enters the databases of all regulatory authorities, about which you will see a note in the document.

After state registration, you can safely contact the bank to open an account for a private entrepreneur.

Remember that an individual’s account and a private entrepreneur’s account are two different accounts. With a list necessary documents can be found on official websites or at a branch of any of the selected banks.

Liquidation of private entrepreneurs

There are times when, due to various circumstances, you need to close your private entrepreneur quickly and without consequences. Oddly enough, as a result of the survey, we can conclude that many are afraid of this process even before starting a business. How to close a private entrepreneur? Let's try to answer this question.

If you need to close a private entrepreneur, your actions should be as follows:

fill out an application (form 12);
submit an application to cancel the status of a single tax payer (and VAT, if necessary) and deregister with the fiscal authority at the place of state registration;
we draw up and submit the latest report to the pension fund department at the place of registration;
we pay the corresponding charges, including contributions (no later than 30 days from the date of liquidation);
obtain a certificate confirming the entry of information on the liquidation of a private entrepreneur from the registrar;
if the account was opened at the bank, then close it.

The first stage of liquidation of a private entrepreneur is contacting the registrar, administrator or notary, where a properly completed form is submitted. Documents with errors or corrections are not acceptable. If there are no grounds for refusal to liquidate the private entrepreneur, the registrar enters the relevant information into the Unified State Register. But this is only the beginning of the liquidation process.

The next stage is a trip to the fiscal authority for the place of registration. Experience shows that this process is complex. The timing of completion of this stage depends on several important things:

taxation on which the taxpayer was located;
availability of reporting documents and the correctness of calculations based on them;
complete payment of tax obligations.

Conducting a documentary check is a mandatory component of successful deregistration. To pass the test you will need:

provide the required reporting for the last 1095 days (three years);
documents on accrual and payment of the single social contribution;
pay sanctions if they are accrued.

From the moment of receiving an application to renounce the status of a single social contribution payer, within two working days the tax inspector makes a decision on deregistration.

A taxpayer who closes his business activity is required to provide liquidation reports within 30 calendar days. The closure of a private entrepreneur lasts for a period from two working days to one year.

If the individual entrepreneur was on the general taxation system, then, according to clause 177.11 of the Tax Code, the business entity must submit reports for the year. In addition, pay tax and military duty according to the documents no later than 10 days.

If an entrepreneur carried out his activities related to the trade or production of excisable goods (for example, the sale of alcohol), then he must take care of returning licenses for such activities and RPO and deregistration.

Deregistration with the State Statistics Committee

After receiving information from the registrar about the liquidation of the individual entrepreneur, Goskomstat transmits the number and date of deregistration to the Unified State Register. This is enough for the FOP to be liquidated. However, even after termination economic activity, he is not relieved of the responsibility to file the latest reports.

Deregistration from the Pension Fund

It will be possible to deregister from the Pension Fund only after the individual entrepreneur is deregistered as a payer of the unified social tax with the DFS authorities. At the same time, the pension fund authorities check the accuracy and completeness of the calculation of contributions. The individual entrepreneur must pay the budget for all accrued contributions and penalties, if any.

How to close a bank account

According to clause 69.7 of the Tax Code of Ukraine, a private entrepreneur independently informs the bank or banks about the closure of business activities and current accounts that were used for work. The application can be submitted in writing or electronically, using an electronic digital signature.

Worth considering

Liquidation of a private entrepreneur can be carried out online, through the relevant services of the Ministry of Justice or IGov. But you can’t do without a personal visit to the fiscal authority at the place of registration.
When liquidating a private entrepreneur, any regulatory authority has the right to check your accounting and accruals that have taken place over the last 1095 days. Therefore, it is worth taking care of the correct record keeping and storage of documents.
If you had wage-earners, must be reversed Special attention on the correctness of his calculation of the insurance period.
Try not to lead with government agencies oral conversations, use electronic services and official correspondence. After all, this is how you can save time, nerves and money.

Conclusion

Entrepreneurial activity is the basis of the modern economy. It is small and medium-sized businesses that are the basis for the development of advanced economies of the world, such as Germany, the USA, Japan, etc. About 70-80% of revenues to the treasury in these countries are made by them.

Such a prospect awaits Ukraine, as evidenced by the simplification of reporting (the transition to electronic reporting), the elimination of seals, etc. But, despite these achievements, the government of our country still faces many unresolved tasks.

An individual entrepreneur (PE, Ukrainian “FOP”) in Ukraine can be both its citizen and a citizen of another state. And also, a stateless person who carries out entrepreneurial activities on the territory of the state.
ATTENTION! According to the norms of Ukrainian legislation, registration of a private entrepreneur is mandatory for all persons intending to carry out business activities within Ukraine. Unregistered activities are illegal.
For violations of state registration norms, Article 164 of the Code of Ukraine on Administrative Offenses dated December 7, 1984, as amended on October 5, 2016, provides for punishment in the form of an administrative fine with confiscation of manufactured products, etc.
It is mistakenly believed that only persons over 18 years of age can engage in entrepreneurial activity in Ukraine. Article 22 of the Law of Ukraine “On Child Protection” dated April 26, 2001, as amended on October 8, 2016 and Part 3 of Article 35 of the Civil Code of Ukraine, a child is given the right to engage in entrepreneurial activity starting from the age of 16.
To register an individual entrepreneur from 16 to 18 years of age, written parental consent must be attached to the documents.

Initial registration of individual entrepreneur (individual entrepreneur)

If you are planning to open a private entrepreneur, then in addition to the list of necessary documents for initial registration, you should know: All submitted documents must be drawn up in Ukrainian.
If for some reason you have documents drawn up in other languages, they must be translated and notarized in advance.
Full requirements for the preparation of documents can be found in paragraph 1 of Article 15 of the Law of Ukraine “On State Registration of Legal Entities, Individual Entrepreneurs and Public Associations” dated 15.05.2003 No. 755-IV as amended on 05.10.2016 (Ukrainian “Law of Ukraine” “About the sovereign registration of legal entities, physical entities - entrepreneurs and large-scale formations”).

Completed registration form No. 10.
Original and copy of the TIN of the person registering the FOP.
Passport.

Change of name of an individual entrepreneur, place of residence, types of activities (KVED), identification number of an individual entrepreneur

It happens that the registration of a sole proprietor is completed, but the initial data suddenly changes. What to do? There is no need to arrange everything in a different circle. Simply, corrections need to be made. Although, this process does not take much less time and effort.

List of required documents

Completed registration form No. 11.
Certificate of state registration or extract from the register.
Receipt of payment of the state duty (when changing the KVED, it is NOT paid).
If the TIN is changed, the original and a copy of the new document are provided.
Passport.

Otherwise, the requirements are the same as for the initial registration.

State registration of termination of business activity

State registration of termination of business activity is carried out, regardless of the reasons, in two stages.

Documents required for the First Stage

Application for termination of business activities of an individual entrepreneur.
Passport.

In the event that the registration termination operation is carried out by an authorized person, regulations The same rules are provided as for the initial registration and change of individual entrepreneur data.

Documents required for the Second Stage

Registration form No. 12, filled out in the state language.
Certificates from regional offices of the Fiscal Service and Pension Fund about deregistration.

According to clause 7 of article 4 of the Law of Ukraine No. 755-IV: Only from the moment of making an entry in the Unified State Register about the termination of the activities of an individual entrepreneur, the registration of a private entrepreneur can be considered terminated.