Re-registration of a legal entity to a new address in 2021

• July 07, 2021
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• Author of the article: Tinkoff-start

If an individual entrepreneur who is a citizen of Russia changes his permanent residence address in 2021, there is no need to report this to the tax office: the migration authority transmits data on such changes to the inspectorate through interdepartmental channels. Even if your new address belongs to a different Federal Tax Service, you will be deregistered and registered in a new location automatically. But foreign individual entrepreneurs and stateless persons are required to notify the tax authorities of a change of address independently. For this, form P24001 is used. However, sometimes a Russian individual entrepreneur can send an application himself: if he wants to speed up making changes to the registry or if he needs to correct an error.

Prepare a form to change the address of an individual entrepreneur for free and submit it to the tax office online

Example of completed form No. P24001 when changing the registration of an individual entrepreneur - Create an application

• Generate an application automatically and send it online Fill out the form, and then download the ready-made form P24001 for free to change the address of an individual entrepreneur in the Unified State Register of Individual Entrepreneurs. Submit it yourself or online through our service. Prepare the form
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Making a return decision

Since the tax authorities constitute a single centralized system (Article 30 of the Tax Code of the Russian Federation), a change in the place of registration should not affect the state of legal relations between the taxpayer and tax authorities. It follows that the taxpayer does not need to submit an application for a tax refund again, to a new inspectorate. The tax office at the previous place of registration must make a decision on such an application. This was unanimously stated by the Plenum of the Supreme Arbitration Court of the Russian Federation (clause 6 of Resolution No. 57 dated July 30, 2013) and the Federal Tax Service of Russia (letter No. SA-4-7/16692 dated August 22, 2014).

For information on the rules for drawing up an application for a refund and the deadlines applicable to it, read the article “Application for a refund of payments: recommendations for preparation and submission.”

How to notify the tax office about a change of address as an individual entrepreneur in 2021

In order for an individual entrepreneur to inform the tax office about a new registration address, you need to prepare and submit form No. P24001 along with a copy of the document on the new registration.

Documents must be provided within seven days from the date of change of information. You can contact the tax office:

• Online using our service is fast, convenient and reliable;
• Personally to the tax office or MFC;
• Through a notary.

Form P24001 is intended for making changes to data on individual entrepreneurs in the Unified State Register of Individual Entrepreneurs (USRIP). It is important to fill out all the necessary sheets correctly, otherwise you may receive a refusal, or erroneous data will be included in the register, and you will need to re-apply for correction. You can prepare this application automatically; our service takes into account all changes in legislation and does not make mistakes.

Actual implementation of the return

However, regarding the actual return of money, the opinions of the judicial authority and the tax department differed. Thus, the Federal Tax Service believes that the inspection at the new place of registration should implement the decision. And from the position of the Plenum of the Supreme Arbitration Court of the Russian Federation, the previous inspection is obliged not only to make a decision on the merits, but also to take all necessary actions related to its adoption and implementation. The new inspectorate is involved in the refund only if a lawsuit arises regarding it (if the taxpayer challenges the decision). Then the tax authority at the current place of registration may be involved by the court as a co-defendant and may be assigned certain responsibilities related to the execution of the decision.

For the taxpayer this means the following. If he is not satisfied with the decision to return on the merits (for example, the return was refused), he must file a complaint against the old inspection. When the case comes to court, he will check the legality of the decision and determine who to entrust its execution to.

If there are no complaints about the decision itself, but there are questions about execution (for example, the decision has not been executed or the return period has been violated and interest has not been paid), it is advisable to begin appealing the actions (inaction) of the new inspection. After all, a judicial appeal is preceded by an administrative one, and the tax authority considering the complaint will most likely be guided by the position of the Federal Tax Service of the Russian Federation.

For information on the consequences for the Federal Tax Service if there is a delay in the refund of overpaid taxes, read the material “How to calculate interest for late tax refunds.”

How to check data in the Unified State Register of Individual Entrepreneurs and correct errors

Within 5 working days, the Federal Tax Service makes changes to the address of the individual entrepreneur in the Unified State Register of Individual Entrepreneurs. You need to check whether the data is entered correctly into the state register. It will not be possible to do this through the Federal Tax Service website, since addresses are subject to the Law “On the Protection of Personal Data”, and they are not included in extracts from the Unified State Register of Individual Entrepreneurs issued on the website.

After changing the address of an individual entrepreneur, you will receive an extract from the Unified State Register of Individual Entrepreneurs to the email address specified in form No. P24001. If you need documents in paper form, make a note about this on the last page of the form in the special field of paragraph 2.

In rare cases, employees of both the inspectorate and the migration authority make mistakes. In this case, submit a free-form application to the inspectorate to correct the error in the office of the Federal Tax Service. If you discover that your address information was entered with an error due to your fault, then resubmit the application, indicating the reason for filing the application - “2” in paragraph 2 on page 001.

Has the individual entrepreneur's address changed? Submit online form No. Р24001

Our online service will help you with this! Enter your details in a simple form. The service will quickly, freely and correctly fill out an application for change of address in the Unified State Register of Individual Entrepreneurs and tell you how to send it to the Federal Tax Service online right from home. You can also download the application and submit it yourself.

Change of IP address online Prepare a form

Change of IP address online Prepare a form

Results

A taxpayer who changes the place of tax registration retains the right to a refund of overpayment of tax upon an application submitted to the Federal Tax Service at the previous place of registration.
All return actions are carried out by the inspectorate to which the application was submitted. However, if the return procedure is violated, a new inspection may be involved in the process. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What should an entrepreneur do when moving to another region?

Change of branch of the Federal Tax Service

Since an individual entrepreneur must be registered with the Federal Tax Service at his place of registration, when he moves to another region, his tax office changes.
To re-register, you do not need to de-register at the previous branch and register at the new one yourself - they will do all this for you. Within 10 working days, the migration service must transmit information about your new address to the tax office. After this, the Federal Tax Service:

• will enter information about the new address of the entrepreneur into the Unified State Register of Individual Entrepreneurs;
• will deregister the entrepreneur from the previous branch of the Federal Tax Service and register him in the new one;
• will transfer the entrepreneur's accounting file from the previous inspection to the new one.

The date of registration in the new department will be considered the date of registration at the new place of residence.

The individual entrepreneur will receive a notice of deregistration from the old branch of the tax inspectorate, and from the new branch - of registration. The individual entrepreneur does not receive a new certificate of registration with the tax authorities. The TIN does not change either.

Important:

if an individual entrepreneur checks out of his previous apartment, but does not register in the new one, he will still be listed in the old Federal Tax Service.

Re-registration with the Pension Fund, Social Insurance Fund and other government agencies

After the data in the Unified State Register of Individual Entrepreneurs is updated, the Federal Tax Service must report information about your new address to the Pension Fund of the Russian Federation, the Social Insurance Fund and Rosstat within five days. Information about all changes is submitted to the Federal Compulsory Medical Insurance Fund on a quarterly basis. To re-register with the Pension Fund, the Compulsory Medical Insurance Fund and Rosstat, the participation of the entrepreneur himself is not required.

The PFR branch at the new place of registration will automatically register the individual entrepreneur within three working days after receiving data on the change of address from the Federal Tax Service and send a notification by email. If the individual entrepreneur moved to another region when changing his address, the notification will indicate the new registration number of the Pension Fund. The new registration number can also be found from the Unified State Register of Individual Entrepreneurs (USRIP) extract, which can be requested through State Services.

You will have to re-register with the FSS yourself. But only on the condition that the individual entrepreneur has hired employees or if he has entered into a voluntary insurance agreement with the Social Insurance Fund.

Within 15 days from the date of registration at the new address, the individual entrepreneur must send to the FSS department in which he is registered at his old place of residence, an application in the form from Appendix 3 to the FSS Administrative Regulations dated April 22, 2021:

• N 215 - for individual entrepreneurs with hired employees.
• N 216 - for individual entrepreneurs who have signed a voluntary insurance agreement with the Social Insurance Fund.

If you are registered with the Social Insurance Fund for both reasons, submit applications using two forms. This can be done during a personal visit to the FSS office, by mail or through State Services.

Within five working days after receiving the application, the FSS branch in which the individual entrepreneur is registered at the previous registration address must transfer the entrepreneur’s registration file to the branch at the new address. The new branch must register the individual entrepreneur within three working days and send him a corresponding notification.

Important:

The registration number will not change after re-registration with the Social Insurance Fund.

What else needs to be done

Owners of cash register equipment need to re-register an online cash register only if any data on the cash register card that was specified during initial registration changes. These include the address where the cash register is located. If the cash register installation address does not change, re-registration of the cash register is not necessary.

If an individual entrepreneur is engaged in a business that requires a license, then when he changes his place of residence, he must reissue the current license. To re-register, you need to pay a state fee of 750 rubles. Then, during a personal visit or by mail, you must submit an application to the authority where the license was obtained. The package of documents required for re-registration also includes the original of the old license and an extract from the Unified State Register of Individual Entrepreneurs with the new address.

Who should be notified of the new address?

There is a whole list of certain types of activities, the commencement of which is required to notify the relevant regulatory authorities. If you started doing business, for example, in the catering industry, then you need to report this to Rospotrebnadzor. Otherwise, a fine may apply. In case of a fine, an individual entrepreneur will have to pay from 3 to 5 thousand rubles.

If you are engaged in one of these types of activities, the change of registration address must be reported within 10 working days from the date of making the entry in the Unified State Register of Individual Entrepreneurs.

In addition, the entrepreneur must notify his bank, as well as his counterparties, about the change of permanent registration address.

Is it necessary to change the TIN when changing your last name?

A digital code is assigned to a person once and for life. The number will remain the same, even if the citizen has changed his last name. But when changing personal data, it is still recommended to obtain a new certificate in order to simplify communication with employers and other organizations. When replacing an identifier, the new document will indicate the previous number and new surname.

You can change your TIN when changing your last name on the basis of an application, which can be:

• transfer during a personal visit to the tax office;
• send by mail;
• send via the Federal Tax Service website.

A new certificate is issued through the MFC, if it provides this service. To replace the TIN through the multifunctional center you will need:

• Marriage certificate;
• passport;
• old certificate with TIN.

It should be noted that replacing the TIN when changing your last name is not mandatory, but this will facilitate the further use of this document, since otherwise you will have to provide a marriage certificate along with the TIN.

Documents for obtaining a TIN at the MFC

Before ordering a TIN certificate from the State Budgetary Institution MFC, you should prepare the necessary documents. If an individual taxpayer number is issued for the first time, the following documents will be needed:

• passport with registration. If a citizen does not have Russian registration, then it is necessary to do so or provide a document that confirms his place of residence in Russia;
• application for registration in form No. 2-2-Accounting (issued in the “My Documents” department).

In return, the specialist gives a receipt, and after the required period, the center staff will notify you that the certificate is ready.

Legal entities should attach to this list:

• company charter;
• constituent documents of the company;
• premises rental agreement.

If a foreign person needs a tax registration number for business activities in Russia, he must present a certificate of temporary registration and a passport of his state.
Refugees should provide the following package of documents:

• passport of your country and notarized translation, if it is not in Russian;
• refugee certificate;
• a certificate confirming refugee status on the territory of the Russian Federation;
• a certificate that the person has been granted temporary asylum in Russia.

The advantage of issuing a digital code through the MFC is the assistance of specialists who will help the client avoid mistakes in drawing up the application and save his time.

How much is the TIN required at the MFC and the cost?

How much does it cost to make a TIN? Registration of a taxpayer number for the first time is free of charge. As soon as the civilian gives the completed application to the center employee, he is obliged to check the information, after which the citizen is given a receipt with contacts for feedback and the approximate date for the certificate to be ready.

Registration of a TIN in accordance with the law takes no more than 5 working days, since the multifunctional center is an intermediary between the tax service and citizens, it may take a little more time to prepare the certificate.

You will be able to receive the certificate in 7-10 days, since the time for sending documents should be added here.

Is it possible to change the TIN not according to registration, but according to place of residence?

You can change your TIN not by registration.
The code of our country states that citizens can apply for a code for the first time at the tax organization at their place of actual residence. That is, if ident. the code has not been assigned before, then you can contact the tax authorities of the district or city where you actually live. In this case, you will have to pay state tax.

If you previously received such a document and then changed your last name, then you can also change the TIN not by registration, but by place of residence. To do this, go to the Federal Tax Service of the region where you live and present your passport. You will also need a temporary registration document.