What should an entrepreneur do when moving to another region?

• June 20, 2021
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• Author of the article: alfa-documents

In 2021, an individual entrepreneur is registered at his registration address. In this regard, it is necessary to make changes to the registration data if they have changed. The migration authority notifies the tax office of a change of address for an individual Russian citizen. But if a Russian individual entrepreneur wants to speed up the entry of new data into the register or correct an error, he can send application P24001 to the Federal Tax Service himself. And if the address of a foreign individual entrepreneur or stateless person has changed, then the entrepreneur must notify the Federal Tax Service himself about the changes by sending tax form P24001. How to send new data about an entrepreneur’s address to the tax office online - read here.

Prepare a form for changing the IP registration address automatically and submit it 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 your individual entrepreneur’s registration in the Unified State Register of Individual Entrepreneurs. Submit an application to the Federal Tax Service yourself or online in our service. Create an application
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Change of tax office

Entrepreneurs are always registered with the tax office at their place of registration. If an individual entrepreneur moves to another region, his tax office also changes. But he doesn’t need to do anything to deregister with the old Federal Tax Service and register with the new one. Government agencies will do everything for him themselves.

The Migration Service will inform the tax office that your address has changed, and you will automatically be registered with the new Federal Tax Service. There you will be listed from the date of registration at your new place of residence.

The old and new tax authorities will send you a notice of deregistration and registration. Your TIN will remain the same.

What can be the IP address?

The concept of a legal address applies only to organizations.
It could be an office, a warehouse, a store, the founder’s own premises, or even the manager’s apartment in which he is registered. In the case of individual entrepreneurs, government bodies do not use the term “legal address”, but say and write “place of residence of an individual registered as an individual entrepreneur.” An entrepreneur is registered only at the place of residence - permanent registration or temporary registration, confirmed by documents. This can be any type of residential premises:

• apartment;
• House;
• room;
• dormitory;
• service housing;
• specialized residential premises - a shelter, a nursing home or a home for the disabled.

Individual entrepreneur registration is indicated in contracts with clients, counterparties and buyers. With the consent of the entrepreneur, the tax office can conduct an on-site audit at this address.

Registration of an individual entrepreneur is not possible at the place of stay: for example, at the address of a hotel, hostel, holiday home, boarding house, medical institution, etc.

The individual entrepreneur is not at the place of registration, is this a problem?

There is no need to notify the tax office or other government agencies. But keep in mind that even if you are at a different address, mail will continue to arrive at the place of registration of the individual entrepreneur. All letters sent to the “legal” address are considered automatically received.

Is it possible to register at a physical address?

No. The law prohibits this, since premises rented for business may not have an exact address, as is the case with pavilions in a shopping center.

At the same time, real activities can be carried out at the address of a store, workshop, beauty salon and other objects, as well as renting an office for work and meetings with business partners. All this is legal, the main thing is not to forget that all official and business correspondence arrives at the place of registration.

Is it possible to register at a temporary registration address?

Yes, subject to two conditions:

• you have a notarized certificate stating that the temporary registration is valid for at least 6 months;
• There is no registration stamp in the passport.

Such registration entails inconvenience. When the certificate expires, the individual entrepreneur status will be automatically cancelled. To prevent this, you need to renew your registration in a timely manner and report this to the local tax office.

Foreigners and stateless persons can register as individual entrepreneurs at the address where they received a residence permit or temporary residence permit.

Is address registration required when opening a new branch?

Depends on the tax system applied.

• On the simplified tax system, OSN or unified agricultural tax, registration of a new point is not necessary, since all reporting and taxes are sent to the same tax authority.
• UTII or a patent will require registration with the Federal Tax Service at the location of the new points, since each region and even district has different coefficients for calculating tax.

Let's say you open new sales points in two districts of the city. If you use the simplified tax system, you do not need to inform the Federal Tax Service about the expansion of your activities. But if you have a patent, you will have to register each of the branches with the tax inspectorates of the relevant districts.

How to change the IP address?

Since 2011, there is no need to notify the Federal Tax Service about a change of registration; all changes are made to the individual entrepreneur’s documents without your participation.

It happens like this:

• Information about a change of registration is transmitted to the Federal Tax Service within 10 days by the Federal Migration Service.
• Next, Federal Tax Service employees make changes to the Unified State Register of Individual Entrepreneurs within 5 working days.
• After 15 days, the changes should be displayed on the Federal Tax Service website - you can go and check their correctness in the Unified State Register of Individual Entrepreneurs.

Sometimes the system does not work properly or there is no way to wait 15 business days. In these cases, you can independently submit a notification to the Federal Tax Service about changes to the Unified State Register of Individual Entrepreneurs. The request will be processed within 5 working days.

After changing the registration, the individual entrepreneur is assigned to another tax office. Which one can be found on the Federal Tax Service website; at the new address, the system will automatically issue the number and details of the tax department. The TIN and OGRN remain the same, so there is no need to register again.

How to find out the address of an entrepreneur by TIN?

TIN is an identification code that is assigned to an individual to control the payment of taxes. The numbers in this code are not random and have a specific meaning:

• the first 2 indicate a subject of the Russian Federation;
• the second 2 - establish the place of registration of the individual entrepreneur;
• the next 6 are unique and not repeated;
• the last 2 confirm the authenticity of the registration.

To find out the address of an individual entrepreneur by TIN, submit a written or electronic request to the tax office and receive an extract from the Unified State Register of Individual Entrepreneurs.

The register data is constantly updated - you can even get information about new entrepreneurs and liquidated individual entrepreneurs.

Here are step-by-step instructions on how to find out the address of an individual entrepreneur using the TIN:

Change of branches of the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund and statistics agency

The Pension Fund of Russia, the Compulsory Medical Insurance Fund and the statistical authorities will re-register you without your participation, regardless of whether you have hired employees.

Note! Your registration number will change at the Pension Fund; it will be indicated in the notification that you will receive from the Pension Fund. It can also be viewed in the extract from the Unified State Register of Individual Entrepreneurs. If you have hired employees, you will indicate this number in reporting for employees.

But you will have to re-register with the Social Insurance Fund yourself, but only if you have hired employees or you have entered into a voluntary insurance agreement with the Social Insurance Fund.

To do this, within 15 days after changing your registration, send an application to the old Social Insurance Fund (in person, by mail or through State Services):

• for individual entrepreneurs - the form from Appendix 3 to the Administrative Regulations of the Social Insurance Fund of April 22, 2021 N 215.
• for individual entrepreneurs who voluntarily insured themselves with the Social Insurance Fund to receive sick leave and maternity leave - the form from Appendix 3 to the Administrative Regulations of the Social Insurance Fund of April 22, 2021 N 216.

The new FSS will send you a registration notification. Your registration number will remain the same, unlike the number in the Pension Fund.

Checking new individual entrepreneur data in the registry

Any new information that an individual entrepreneur reports to the tax office must be checked for accuracy after it is entered into the Unified State Register of Individual Entrepreneurs. But it is the IP address that is not displayed in the extract from the register, which can be downloaded on the Federal Tax Service website, because this information falls under the Federal Law “On the Protection of Personal Data.” Therefore, you can check the data entered into the Unified State Register of Individual Entrepreneurs:

• Having received a new sheet of the Unified State Register of Individual Entrepreneurs 5 days after contacting the tax office. The Federal Tax Service will send it to you by email specified in form P24001.
• Having received documents in paper form. You can do this at the point of filing if you check the last sheet of Form No. P24001.

If the data was entered with errors due to the fault of the Federal Tax Service, then submit an application for correction in free form to the tax office. If the individual entrepreneur made a mistake, submit form P24001 again, indicating on page 001 in paragraph 2 that you are submitting an application in connection with the correction of errors.

How to pay taxes and submit reports

It matters what tax system you are on.

OSNO, simplified tax system and unified agricultural tax

If you use OSNO, simplified tax system or unified agricultural tax, you previously paid all taxes and contributions to the old inspectorate, and now you will pay to the new one. You will also need to submit reports to the new inspection and funds.

Attention! A new region may have a different tax rate. For example, in your region the standard rate for the simplified tax system “Income minus expenses” was 15%, but where you moved, it was reduced to 10%. You will pay the new rate even if your business remains in the same location in the region at your old place of residence.

Moreover, this new rate will apply to the entire calendar year in which you moved. Even if you moved in December, you will need to calculate taxes for the entire year at the new rate.

The Russian Ministry of Finance explains that for the entire year it is necessary to apply the rate that was in effect on the last day of the tax period (letter dated March 9, 2021 No. 03-11-11/13037). If the tax rate in the old place was higher, and you paid advance payments, then at the end of the year you need to recalculate at the new rate, and you may even have an overpayment.

If the rate was lower, on the contrary, you will have to recalculate the tax upward.

Find out in advance about the current rates in the new region so that you are not surprised that at the end of the year you need to pay a decent amount. In such cases, it may not be advisable to change your registration.

PSN

When applying the PSN, the entrepreneur registers with the tax office at the place of business and pays taxes there. In this case, if your business does not move, but remains in the same place, you will continue to pay tax to the Federal Tax Service where you registered under the PSN. But you will still be registered with the tax office and funds at your place of registration.

There, at the Federal Tax Service Inspectorate at the place of business, you will pay personal income tax for employees, if you have them, and submit reports 2-NDFL and 6-NDFL (Clause 7, Article 226 of the Tax Code of the Russian Federation).

But insurance premiums for yourself and your employees will need to be transferred to the new tax office at your place of registration.

Example. Vasily has a patented store in Ufa. He bought a house in Kazan and registered there, but the store in Ufa remained. Vasily will transfer the fee for the patent and personal income tax from the salaries of sellers to the Ufa tax office, and submit reports 2-NDFL and 6-NDFL there. And insurance premiums for yourself and for employees - to the Kazan Federal Tax Service at the place of registration. You also need to submit reports on insurance premiums there.

But if Vasily’s business on a patent moves to another region, he will have to buy another patent from the new Federal Tax Service. But first you need to find out if there is a patent system for this type of activity.

Reports 6-NDFL and 2-NDFL for individual entrepreneurs with employees

When, after moving and changing the tax office to which you pay personal income tax for employees, the time comes to submit the first 6-personal income tax or 2-personal income tax, you will have to submit two copies of these reports (letter of the Federal Tax Service dated December 27, 2016 No. BS-4-11 / [email protected] ).

In the first copy, reflect only the income at the old place of accounting and with the old OKTMO, and in the second copy - the period attributable to the new Federal Tax Service and with the new OKTMO.

How are entrepreneurs registered with the tax authorities?

Individual entrepreneurs are registered for tax purposes with the territorial Federal Tax Service to which their registered address belongs.

Important!

Linking an individual entrepreneur to a registration address does not limit the entrepreneurial activity of a citizen in territorial terms. He can do business throughout the Russian Federation.

However, the address indicated in the passport may be important for paying taxes and fees:

• The individual entrepreneur works on the simplified tax system, unified agricultural tax or OSNO. An entrepreneur is required to submit tax returns to the Federal Tax Service office where he is registered. In this case, it does not matter in which territory the individual entrepreneur conducted commercial or other activities. The same rules apply to the payment of taxes and contributions.
• The individual entrepreneur works on PSN. This special tax regime provides for double registration: at the place of registration and at the place of business activity. In this case, the individual entrepreneur pays taxes in the region in which he is registered. Contributions are made in the entity where commercial activity is carried out.

What else needs to be done

1. Renew your license. If you operate under a license, then when you change your place of residence, it must be reissued (Clause 1, Article 18 of the Licensing Law No. 99-FZ of 05/04/2011). To re-register, you need to pay a state fee and send an application to the licensing authority with the original license, or in electronic form with an electronic signature.
2. Re-register the cash register. This is only necessary if the place of settlement also changes. To re-register, send an application using the form KND 1110061 . If only your registration changes, and the cash register is used in the old place, you do not need to re-register it.
3. Notify the bank and counterparties about the change of address.

Happy moving!

Actions after changing the IP address in the Unified State Register of Individual Entrepreneurs

The tax office itself transmits new information to Rosstat, the Social Insurance Fund, and the Pension Fund. But you must complete a number of notifications and actions yourself.

If an individual entrepreneur carries out licensed activities, it is necessary to re-issue permits. You need to contact the authority that issued the license.

After registration of a new registration, the individual entrepreneur is obliged to notify the bank where he has a current account. To do this, submit an application to change personal data. Take your passport with you.

When collaborating with counterparties, notification of a change of registration address is carried out depending on the form of the business relationship. Most often, such a need does not arise, since in most cases only OGRN and TIN are indicated in contracts. If necessary, send messages about the new IP address to the email addresses of partners.

Cash register equipment must also be registered at the new address. First, you need to contact the “old” inspection and write an application to deregister the cash register, and then visit the “new” one and present the registration card and passport of the cash register.

Inclusion of the corresponding clause in the employment contract

In order for the employee to inform the manager about a change in registration or marital status, this obligation can be fixed in the text of the employment contract. Supervisory authorities will not classify such an addition as a violation, and the employer will always be confident that the personal data of its employees is up-to-date. If this clause is included in the employment agreement, failure to inform the manager about a change in place of registration or other personal information may be regarded as a disciplinary violation.

Labor discipline implies compliance by the employee not only with labor regulations, but also the fulfillment of all contractual obligations. After becoming familiar with the local regulations of the company, the employee is obliged to comply with their provisions and the rules established by these documents. Moreover, the acquaintance mark is made personally. The procedure for bringing a subordinate to disciplinary liability is confirmed by the letter of the Ministry of Labor and Social Development of the Russian Federation No. 14-2/B-888 dated September 16, 2021.

What the law says

According to the general rules, an individual provides his passport data only at the time of applying for a job, this is stated in Part 1 of Article 65 of the Labor Code of the Russian Federation. However, the code does not oblige employees to notify the employer of any changes in personal information.

Personal information - last name, first name and patronymic, registration address are protected on the basis of Federal Law No. 152-FZ of July 27, 2006. It is worth noting that this legislative act also does not oblige employees to inform the employer about the fact of a change in personal data.

What documents need to be changed if you change your place of residence?

We registered in a new place, moved and began to settle down. However, there is one unfinished business left - documents. Read more about which documents need to be amended below:

1. Identity documents.
2. Military ID.
3. Vehicle registration certificate.

Documents that do not require replacement, but require updating data in the registry:

1. SNILS.
2. Certificate of ownership.
3. Driver license.
4. Compulsory medical insurance policy.
5. Technical passport (PTS).
6. Bank cards and accounts.
7. Account number.
8. TIN.
9. Birth certificate (for citizens under 14 years of age).

Replacement of documents is the key to quality service in authorities and institutions. Remember this.

What is a TIN?

Important! Please keep in mind that:

• Each case is unique and individual.
• A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

• Use the online chat in the lower corner of the screen.
• Call: Federal number: +7 (800) 511-86-74

A TIN or identification number is assigned to a citizen once in his life. If there is a change in civil status, adjustment of place of residence or other events, all this does not affect the certificate. The number consists of 12 digits with a unique combination. It is assigned to an individual. The latter can be a citizen or a foreigner.

Individual entrepreneurs and legal entities must issue the certificate. Moreover, the purpose of performing the procedure is the same in all cases. With the help of manipulation, income is recorded for subsequent taxation. The number is used to identify the taxpayer. Carrying out a number of financial transactions requires making contributions to the state. Taxes are charged in the following cases:

• the citizen receives a salary;
• the person has sold a car or apartment;
• inheritance occurred.

The TIN will also be required to file a tax deduction. Without a certificate, you will not be able to open a bank account, as well as a number of other financial transactions. When we talk about a TIN, we usually mean a document confirming the fact that a citizen code has been assigned. The paper confirms the existence of data in the tax service database. As a result, the person receives the right to perform transactions on his own behalf.