6 steps that fully describe a process of registration a Subject of Entrepreneurial Activity
Step 1. Choose a type of activity
To register a FLP, you need to choose what type of activity you're going to work with.
Make this decision responsibly – as a private customer you must have a patent or a license. Note that there should be no difference between your actual activity and the type you register.
Step 2. Register an FLP at the state level
Next, you need to apply to the state registration body, which should be in the executive committees of the city council in the cities of regional importance, or district administration at his residence.
In order to register the FLP you will need the following documents:
2. A copy of the identification code;
3. notarized copy of power of attorney;
4. A completed registration card for the state registration of individual entrepreneurs (FLP) 10. Registration Card form must be filled typewritten or handwritten in block letters
Documents for the state registration can be submitted:
- by an electronic document with an electronic signature;
- by mail (in this case, the signature of the person submitting the documents must be certified by a notary);
- A person authorized to act on behalf of the applicant (based on the notarized power of attorney).
From 01.01.2014, the entrepreneurs who want to choose the simplified system of taxation, it is possible to apply for the state registrar, in parallel with the process of registration of FLP.
Step 3. Get the registration in the bodies of the State Tax Inspectorate of Ukraine
It is necessary to get the document - an extract from the Unified State Register of Legal Entities and Individual Entrepreneurs and cancellation of the certificate from STI authority about taxpayer registration.
This document confirms the state registration of a business entity and its formation is registered in government statistics, the Pension Fund of Ukraine and the State Tax Inspectorate of Ukraine. The state registrar will issue a statement to the subject, and he, in turn, will use it for opening a bank account for the confirmation of its registration.
In order to be registered in the bodies of the STI, you need an extract from the Unified State Register.
Step 4. Work with the tax inspection
At this stage it is necessary:
1. Select the tax system - it may be a common or simple one (single tax). The latter implies the need to select a group of single tax payer.
2. Apply the transition to the kind of tax system that you have chosen. It is important to know that for the 1st and 2nd groups, it must be done before the end of the month, not just during the 10 calendar days.
For the 1st and 2nd groups you have to pay the single tax under the law until the 20th, but rather the 15th of the month when the transition to a single tax is happening.
For group 1 single tax rate ranges from 1 to 10% of the minimum wage as of January 1 of the year in which there was a transition to the simplified system. For Group 2, this rate changes in the direction of 10-20%.
For the third group the percentage of single tax rate is 4% VAT and 2% VAT.
3. Depending on the tax system, you need to purchase a book of income, or a book of income and expense. You can do this at the tax and at the kiosk near the building of the STI.
Step 5. Make a stamp
The law allows private entrepreneurs to work without a stamp too, but if you decide to do it, you will need to contact the company, which specializes in the manufacture of seals and get there a full consultation.
Step 6. Open a bank account
This step is not mandatory for the registration of entrepreneurs, but will be useful if you plan to work with a bank transfer.
It would be better if the bank will provide the service "Client-Bank" - this will allow you to manage your account via the Internet.
The list of documents required for opening an account:
1. passport and an identification code;
2. The application for account opening;
3. The extract from the Unified State Register of legal entities and individual entrepreneurs;
4. notification of the Pension Fund of Ukraine;
5. evidence of a single tax payer, if you have chosen the simplified taxation system;
6. The information on the form number 4-OPP that confirms the capture of registration in the State Tax Service;
If you have registered FLP in 2013, then this procedure can only be used to extract the USR, a passport and an identification code.
Please note that you need to transfer copies of documents to the bank.
To save time, ask your bank if it notifies the tax inspectorate about opening an account.