How can a non-resident become an individual entrepreneur?
The question, whether a
Who is a
According to article 2 of the Tax Code of the Russian Federation, to get a
- took up permanent residence abroad;
- simply long traveled (it is quite popular in recent times course, which even won a fashionable name — downshifting);
- working or studying in another country;
- made numerous
short-termbusiness trips, as the calculated 183 days can be obtained in total.
It must be noted that the residents of the Russian Federation in any case are:
- military who are serving abroad;
- employees of government agencies who are in foreign business trips.
There are also foreigners with a special status:
- citizen of another country working under a patent;
- foreigner who is a highly qualified specialist;
non-residentwho is a citizen of a member country of the Eurasian Union;
- member of the program for the resettlement to the Russian Federation of compatriots living abroad.
How to register an entrepreneurship
The fact that an individual entrepreneur can be a resident or a
In accordance with the law, to a citizen of a foreign country become an individual entrepreneur in the Russian Federation, he needs to provide the following list of documents to the tax authority at the place of residence:
- Passport of his country or other document, which is an identification document according to international standards;
- Birth certificate;
- Document that confirms a de facto residence of a foreigner in the territory of the Russian Federation;
- Temporary or permanent residence permit in Russia;
- Receipt or payment order for payment of state fee for the registration an individual entrepreneurship;
- Document that indicates a lack of criminal record (is necessary if certain types of activities are desired);
- Application for registration a physical person as a private entrepreneur in the form R21001.
In fact, registration of an individual entrepreneurship for
non-residentforeigners is carried out similarly to the procedure established for citizens of the Russian Federation: simply for the latter, the list of documents is limited to an application, a copy of the passport and a receipt.
Anyway, the scheme of actions is following:
- firstly, it is necessary to determine a direction, in which the future activities will be carried out: the legislation provides for a special classifier of OKVED codes, where it is necessary to choose several codes or one;
- next, it is necessary to choose the tax regime. Falling this, there will be a common regime for the individual entrepreneur, which is characterized by a lot of taxes and reporting. The most popular among entrepreneurs is the simplified taxation treatment;
- after addressing all organizational matters, it is necessary to take up of collecting documents and pay the state fee.
The registration authority is required to register an individual entrepreneur within a period of not more than 3 working days from the date of providing all the documents by the applicant.
The point of what taxes a
Income received by citizens of another country is taxed at a rate of 30 per cent; at the same time, residents must give only 13 per cent from their earnings. It should be noted that if a foreigner receives income in the form of dividends from equity participation, he needs to transfer to the state budget a tax, calculated at the rate of 15 per cent.
Also, it is necessary to take into account the following points:
- foreigner, who has a special status (
high-qualifiedspecialist, refugee) and is a resident, pays 13 per cent income tax on any form of his earnings;
- citizen of another country who has a special status, but is a
non-resident, pays personal income tax to the state budget at the rate: 13 per cent — on labor income, 15 per cent — on dividends and 30 per cent — on all other types of earnings.