Ways to open a SP not at the place of residence. Open a sole proprietorship in another city without a residence permit
It is also worth noting that there are a number of cases that provide for the possibility of registering a business not at the immediate place of registration, but in such a situation, one must take into account the fact that permanent registration is determined by the mark left in the citizen's passport. If there is no registration seal in the passport, then in this case, along with the application, you must submit a document confirming the presence of a temporary place of residence, and if you have such a document, you can register yourself as an individual entrepreneur at the place of temporary residence. How to open an individual entrepreneur not at the place of registration locality where the person physically resides, and in such a situation it is quite enough to simply contact the nearest branch of the migration service.
Is it possible to open an individual entrepreneur by temporary registration?
Clause 1 of Decree of the Government of the Russian Federation of July 17, 1995 N 713 “On Approval of the Rules for the Registration and Deregistration of Citizens of the Russian Federation at the Place of Stay and at the Place of Residence within the Russian Federation and the List of Officials Responsible for Registration” establishes the obligation to register at the place of residence . Thus, you either need to register at your permanent place of residence in Kostroma, or open an individual entrepreneur at your place of registration in Krasnoyarsk.
It is possible to provide Required documents for IP registration by registered mail. But in this case, even if you conduct business in another region, you must report to the tax office at the place of registration (with the exception of cases of paying UTII).
Today, many people open private business, seeing in this the prospect of improving their own lives, but at the same time, not everyone initially understands what problems they may encounter when running their own business. First of all, many do not think about tax issues, trying to open own business where it is most advantageous.
Attention
When it turns out that tax reporting must be provided where the private entrepreneur is registered, it becomes quite inconvenient to conduct one's business, since it is not very convenient to constantly travel to the place of work and residence. That is why many are trying to find how to open an IP not at the place of registration and whether this can be done in principle.
Is it possible to open a sole proprietorship without a residence permit?
Info
You can register an individual entrepreneur without a residence permit only if the following conditions are met:
- in the passport either there should be a blank page or there should be a stamp “deregistered”, that is, there should not be a residence permit at all. This is the first condition;
- the second condition is if you have a temporary official registration in Moscow.
This is a general rule.
Important
But there are various options, in particular:
- If you have permanent residence registration in the region, but do not have any registration in Moscow, but would like to carry out activities in the capital. If you are already in Moscow, then send the necessary package of documents for registration at the place of your registration, i.e.
to the region. You can also instruct a trusted person, on the basis of a notarized power of attorney, to carry out the registration procedure.
How to register an IP in Moscow if registered in another city?
The Civil Code in this sense is expressed quite briefly: "The place of residence is the place where a citizen permanently or predominantly resides." Law No. 5242-1 "On the right of citizens of the Russian Federation to freedom of movement" gives a more detailed interpretation:
- place of stay - a hotel, sanatorium, medical organization or other institution where a citizen temporarily resides;
- place of residence - a dwelling in which a citizen permanently or predominantly lives as an owner or under a lease agreement, and where he is registered.
It is clear that no one will register a business at the address of a hotel or hospital, then to whom does the indication of the place of residence in the form P21001 apply? IN this case we are talking not about Russian citizens, but about foreigners or stateless persons.
Is it possible to register a sole proprietorship in another region?
- Submit a certified electronic signature application R21001 through the website of the Federal Tax Service. You will also receive a response from the tax service in electronic form.
- In the absence of a personal electronic qualified signature, you can contact a notary who will send your application P21001 to the registering inspection, certifying it with his electronic signature.
In this situation, the notary acts as a qualified intermediary in the transfer of your documents, but such a service will require additional payment (except for the state duty for registering an individual entrepreneur).
Let's summarize:
- To the question - is it possible to open an individual entrepreneur in a locality where you do not have a permanent residence permit - the answer is yes.
- If you want to register a business not at the place of permanent residence, then before registering in another city temporarily, you must check out from the place of registration.
Is it possible to open an individual entrepreneur by temporary registration
Changing your residence permit to another region does not require you to go through the registration procedure again. But the emergence of a new taxpayer may attract excessive attention from the Federal Tax Service - such an individual entrepreneur as a newly registered one does not fall under the tax holidays.
Does the change of residence registration cancel the registration of an individual entrepreneur? Changing the registration address of a citizen does not cancel his registration as an individual entrepreneur, but in order to continue work, you will have to notify tax office. There is no need to collect documents again and apply at a new address.
It is only required to notify about the registration at the new address. Changes will be made to the registration data, the entrepreneur will retain his TIN and PSRN, but will be registered at a new address and in case of moving to another district or region for a different tax.
IN last case the inspector forwards the registration file to another unit.
At the same time, if a person really moves and is going to live in another city, he is highly recommended to spend some time and make changes to the USRIP, and if a person also acquires certain real estate, registration becomes inevitable for him. Among other things, as mentioned above, you can switch to UTII, which provides for the need to register with the tax authority that manages the city where the entrepreneur is operating. Clarifications in the law In accordance with Law No. 129-FZ, individuals can register as an individual entrepreneur only in the city in which they have a residence permit, but at the same time they can register themselves in another region if they are engaged in those types of activities that fall under under ENVD.
This rule allows:
- protect the interests of creditors;
- ensure that state bodies conduct a full audit of the activities of all market entities.
Refusal to register will be received by applicants who are prohibited from engaging in entrepreneurial activities by a court decision that has entered into force. The ban also applies to those who were declared bankrupt in the status of individual entrepreneurs.
Both citizens of the Russian Federation and foreigners have the right to register. The latter are required to submit documents confirming their legal stay within the borders of the Russian Federation. Registration of an individual entrepreneur in another region Registration of an individual entrepreneur in another region is not carried out if the applicant has a permanent registration (stamp in the passport). In the absence of such, you can apply for the creation of an IP if you have a temporary residence permit. This condition is important. Unlike organizations, entrepreneurs do not have legal address.
Is it possible to make an IP in Moscow if registered in another city
Remote IP registration in your region Another option for registering an IP is registration in your home region while staying in another. In this case, the transfer of documents to the tax office is carried out remotely - by mail or via the Internet.
But there are several ways to get ready-made documents.
- Personally. You only need to come to the tax office once.
- Through a trustee.
It will personally visit the tax office along with a notarized power of attorney or send you the documents.
Working outside the region of registration is complicated by the fact that all information from the funds, the tax office, and other authorities comes to the postal address indicated in the application for registration as an entrepreneur. If the work is actually carried out in Moscow, and the registration is made in Bryansk, then all official mail will be delivered to the Bryansk address.
Is it possible to register an individual entrepreneur in Moscow if registered in another city
In this case, you can also contact the branch located at the place of business of the entrepreneur, and the registration procedure here will be similar, but it may take more time to consider the application, since all information will be carefully checked. Possible problems If it is not possible to go to the city in which the entrepreneur is registered, he must form a complete package of documents that are required for registration of an IP, and then send them by registered mail, while making a thorough inventory of the investment.
The finished certificate is sent to the applicant in exactly the same way, and this should be taken into account. This problem is faced by most entrepreneurs who are just starting to run their own business, but there are other situations when a person has only a temporary registration or does not have it at all.
Sample power of attorney for registration of IP here. When it is necessary? Registration of an individual entrepreneur with a residence permit in another region is usually necessary for those applicants who have changed their place of permanent residence. Usually they plan to carry out their profit-making activities also at the place of residence.
The law, however, does not give them such an opportunity, with the exception of cases where the applicant does not have a permanent residence permit, that is, there is no stamp in the passport. In other situations, future individual entrepreneurs either personally go to the Tax Inspectorate, or use the considered methods of transferring documents remotely. Is it possible to? Registration of an individual entrepreneur in another region is possible, but only in the case when it comes to applicants who do not have a permanent residence permit. Only this category persons can apply to the Tax Inspectorate at the place of temporary residence.
The transition of the country's economy to market rails allowed enterprising citizens to choose their own form of employment and direction of activity. The first step towards an independent commercial life will be the registration of a citizen as an individual entrepreneur. One of the difficult moments when filling out the required papers can be the question at what address the IP should be registered - at the place of residence or registration of an individual.
Opinion of the law
Law 129-FZ contains an algorithm of actions when preparing documents for registration of a new IP. IN standard version, in addition to filling out the application R210001, the future entrepreneur must provide a copy (for an adult citizen of the Russian Federation).
Article 22.1 determines that, relying precisely on, the registrar must approve the place of registration of the IP at the address of registration. And only in the case when such information is missing in the passport for some reason, another address is chosen for registration activities. Then it is possible to register an individual entrepreneur at the place of residence.
Place of actual residence
At an intuitive level, an understandable term has a legislatively fixed definition. According to the Civil Code of the Russian Federation, the address of residence is the place of permanent residence or primary stay of a person (Article 20). From the point of view of civil law, this requisite must be indicated for counterparties and it is most often not required to be documented. A slightly different view is currently set out in Law 129-FZ. In order to register an individual entrepreneur, the legality of being at the specified address must be documented.
Registration address for a citizen
In Russia, at the legislative level, the right of citizens to freely move around the country and choose a convenient place of residence, temporary or permanent, is enshrined. Such freedom is guaranteed by the Law of the RF of June 25, 1993 No. 5242-1, but at the same time this normative act obliges a person to inform the registration authorities of his choice (Article 6).
The address of registration is a broader concept than the place of residence, since it can record both a change in a permanent home address and a temporary movement of a citizen (lasting more than 90 days).
Registration of IP, if registration in the passport
When registering the start of an individual entrepreneur's activity, a citizen of the Russian Federation must provide the original and a copy of the passport. If it already contains registration and no data on the change of permanent address is provided, then the registration service will enter in single register information about the registration of IP at the place of residence.
Even if an entrepreneur plans to operate in a completely different region, albeit a very remote one, and officially rented a room for this purpose, it will not matter. The only exception will be individual entrepreneurs on special taxation regimes. And only in terms of reporting obligations.
If there is no registration data in the passport or an entry is made about, then the registrar can issue an IP at the place of temporary residence.
It must be remembered that no one will believe a word: the address of residence must also be documented.
When there is no registration in the passport
The right to be an entrepreneur extends not only to citizens of the Russian Federation. Lead an independent commercial activity can be stateless people, and foreigners temporarily residing in the territory, and even refugees. It is clear that such individual entrepreneurs rarely have a permanent residence address. In this case, the potential taxpayer will face the question of whether it is possible to register an individual entrepreneur at the place of residence.
The law allows individual entrepreneurs without registration to register at a temporary address. A feature of such registration will be a time limit. As soon as the period of temporary stay expires, the IP can be canceled if you do not take care of renewing or acquiring a permanent address in advance. 
Exception to the rule: registration without registration
For any person who intends to stay in Russia for more than 3 months, the registration procedure is mandatory. The issued document will indicate both the address of the temporary location and its duration. A copy of this particular paper must be provided when it is planned to register an individual entrepreneur for a temporary residence permit.
In addition to the passport of a citizen of the Russian Federation, for registration of IP can be provided:
- for a foreigner or refugee - a passport of the country of citizenship, if it is recognized by intergovernmental agreements of the Russian Federation;
- for a stateless person - any available document certifying his identity and recognized in the Russian Federation;
- for minors, and permission from parents or guardians.
For the first two categories, an indispensable addition to these documents will also be a temporary residence permit in Russia indicating the place of stay. It is important to remember that registration on such grounds will be valid only for the duration of the permit.
What to do if there is no local registration
Sometimes commercial success awaits a person far from his place. permanent residence or residency. However, when registering an individual entrepreneur, it is rarely taken into account the remoteness of the address indicated in the passport from the place where a person wants to start his business. A decade ago, this could cause a businessman a lot of trouble.
Now, given the high pace of development of telecommunications opportunities, an entrepreneur may not notice that his "native" tax office is located thousands of kilometers from the place of business. A significant relief and help for individual entrepreneurs will be the possibility of online reporting and carrying out all registration and corrective actions. In the most extreme case, the postal service will come to the rescue.
This problem is relevant for taxpayers on the simplified system (STS), the single agricultural tax (ESHN), and for those who have chosen common system taxation (OSNO). For those who have chosen the imputed tax (UTII) and the patent system (PSN), things are easier, however, and they have their own difficulties.
Registration privileges for UTII payers
The Tax Code of the Russian Federation somewhat corrects the inflexible norm of the law 129-FZ on registration only at the place of residence or stay. A peculiar exception is made for individual entrepreneurs who have chosen the system of paying taxes on imputed income (Article 346). But even such entrepreneurs are not given a choice where to register an individual entrepreneur - at the place of residence or work.
They will be registered general rule, and after the transition to UTII, they will be registered with the fiscal authorities at the address of the business. Moreover, tax legislation obliges an individual entrepreneur - a single imputed tax payer - to report exactly in the city or district where he actually conducts his business. So in this case, registration and accounting at the place of doing business is an obligation, and not the right to choose a registration address.
It often happens that a successful individual entrepreneur, whose business is located in several regions, is forced to register with all tax authorities. In each of them, he will submit reports on UTII to the local inspection of the Federal Tax Service. 
How to be foreigners
The law allows foreigners to work in the Russian Federation not only as a hired force, but also to organize an individual business. They can start earning money in a non-native country for them at their own peril and risk, armed with their passport and
Quite often, future businessmen have a question about whether it is possible to register as an individual entrepreneur not at the place of permanent registration. The law gives an unequivocal answer - no.
In accordance with Federal Law 129, an application for registration must be submitted to the tax office at the place of permanent residence of the applicant. However, there are some reservations and exceptions in the normative legal act. Using precisely these "loopholes", you can register with the tax service as an individual entrepreneur in fact at the place of residence.
What is the importance of the address for starting a business?
Why is the legislator so fundamentally concerned with the address of the permanent residence of the future businessman? This feature is explained by the specific legal status of IP. In fact, a businessman retains his status as an individual, he does not have a legal address. Registration at the place of permanent residence allows you to prevent problems with the search for "lost" entrepreneurs. Documents related to its activities are sent government bodies precisely at the place of its permanent registration.
To register an individual entrepreneur, the applicant must submit a package of documents to the tax service. The place of permanent registration is determined based on the information specified in the passport of a citizen of the Russian Federation. He must indicate it in the application for registration. By the way, it is the order of the Federal Tax Service that regulates the procedure for registration this document, additionally emphasizes that in the column "place of residence" the address, which is the place of permanent registration of the applicant, should be indicated.
In Federal Law No. 129, in the list of documents provided by an individual entrepreneur during registration, there is a copy or original of the act confirming the address of the applicant's place of residence.
This is permissible and necessary only if the passport or other identity document does not contain information about such an address. In other words, only those citizens who do not have permanent registration at all can register as an individual entrepreneur at the place of their actual location.
However, the law does not limit entrepreneurs in the ability to conduct their business throughout the country. You just have to remember that when you come to new town The IP should individual to issue temporary registration. However, this will not affect his obligation to pay tax and insurance payments at the place of permanent residence.
Legal entities are subject to different rules. The legislator is loyal to the place of registration of their founders. Thus, you can open an LLC anywhere, regardless of the stamp in your passport.
IP registration outside the place of registration: problems and solutions
So, in order to register an individual entrepreneur, you must contact the tax office at the place of permanent registration. Ideally, you need to go to your locality and go through the registration procedure. However, this is not always possible in practice. There is a solution.
In accordance with Federal Law No. 129, which regulates the procedure for registering an individual entrepreneur, documents can be sent to the tax service by mail.
The procedure in this case is as follows:
- We form a package.
- At the nearest post office, we send documents by registered mail with a description of the attachment.
Ready will be sent to the applicant in the same way. This problem occurs with most start-up entrepreneurs. However, there are other situations, for example, if a person has a temporary registration, and also does not have it at all.
If officially resides in another city
The fact of official residence in another city is confirmed by temporary registration. In accordance with the current legislation, a citizen is obliged to register within 7 days from the date of arrival at a new place of residence. Temporary registration - required condition, its absence entails the imposition of a fine on the offender.
However, it will not be possible to obtain the status of an individual entrepreneur at the place of temporary residence.
The legislator does not give such an opportunity, emphasizing that it can be obtained only at the place of permanent registration. In this situation, you can either send documents by mail (as in the example discussed above), or write a power of attorney for another person. The possibility of registering an individual entrepreneur through a representative is allowed by the legislator.
If this option suits you, then you need to follow these steps:
- write a power of attorney for a representative;
- contact a notary public for its certification;
- send a power of attorney and a package of documents for registration to a representative by mail.
Then the trustee must apply to the tax office at the place of registration of the applicant. Through 5 working days he will receive a ready-made certificate, which must also be mailed to the newly minted businessman.
If there is no person at the former place of residence who could perform these actions, then you can resort to the help of legal experts. In each locality there are many law firms that will perform all the necessary operations. The cost of their services, first of all, will depend on the particular subject of the Russian Federation in which they operate. So, traditionally in the capital, the price for registering an individual entrepreneur is much higher than in the regions.
No registration at all
In accordance with the current legislation, only in one case can a citizen of the Russian Federation register at the place of temporary residence - when he does not have a permanent residence permit. Simply put, there is no stamp in the passport about registration. Is it possible?
Of course, the Constitution of the Russian Federation proclaims the right to freedom of movement and choice of place of residence. At the same time, the law in 2019 obliges a citizen to register for registration within 7 days from the moment of arrival at a new place of residence. This term is not counted from the moment when the person's registration record was eliminated. This period is taken into account from the day of arrival at a new place.
So, if there is no registration at all, you need to take the following actions:
- Get temporary registration. In the absence of both permanent and temporary registration, a person will not be able to register as an individual entrepreneur. That is why the process should begin with a visit to the FMS. In order to obtain temporary registration, a person must submit an application to the competent authority, as well as a document confirming the consent of the owner of the apartment or house to carry out these procedures.
- After the certificate is received, the collection of documents for registration of IP begins. The applicant is obliged to submit a passport or other identity document, a receipt for payment of the state fee, an application. In addition, he needs to transfer a copy or original of the document, which contains information about the address of the applicant's place of residence.
Payment of taxes and fees in this case
In the event that an individual entrepreneur operates outside the place of permanent registration, special situations arise when paying taxes and fees. Much depends on the chosen system of taxation.
For example, an entrepreneur who has given preference to the simplified tax system must register for tax purposes at the place of permanent registration. The fact of carrying out activities in another locality does not matter.
Submit tax returns and pay obligatory payments IP will be at the place of permanent registration.
In practice, this is not difficult to do.
The legislator makes it possible to transfer tax reporting in the following ways:
- send by registered mail with a description of the attachment;
- transfer to the tax service at the place of permanent registration through a representative acting on the basis of a power of attorney;
- send in electronic form.
Thus, there is no need to personally visit the tax office. You can also make tax payments in any subject of the Russian Federation. The main thing is to get the right details.
Currently, there are regional laws that ease the tax burden of entrepreneurs. At the level of the subject, a regulatory legal act can be adopted to reduce the tax rate to 5% - for the object "income minus expenses" and up to 1% — for the “income” object (effective from January 1, 2019).
What laws in this case will be valid for IP? Only those that operate in the region where it is officially registered. Thus, a situation is possible when reduced interest rates do not apply to the constituent entity of the Russian Federation where the businessman actually operates, but he has the right to use them, since the relevant law has been adopted at the place of his registration.
A different procedure will apply if the individual entrepreneur has chosen UTII. This system taxation provides for the obligation of the entrepreneur to register with the tax service at the place of actual implementation of activities. Accordingly, he will submit reports and pay taxes to the same authorized body.
If, then he must register with the tax service at the location of the object entrepreneurial activity, for example, a store. An entrepreneur must submit an application in the form of UTII 2 to the competent authority within 5 days from the date of the full functioning of the business.
The legislator makes an exception if the individual entrepreneur carries out retail or delivery trade. It does not matter in which region he is engaged in this activity, the UTII payer must register at the place of residence.
PSN involves the acquisition of a patent in the region in which the entrepreneur plans to do business.
That is, an individual entrepreneur must submit two statements to the tax service at the place of actual implementation of activities:
- on registration;
- for a patent.
The patent has a limited scope. It will be considered authentic only on the territory of the subject of the Russian Federation where it was purchased. Tax return when carrying out activities under a patent is not granted.
According to the basics, absolutely everything tax reporting shall be submitted to the tax service at the place of permanent registration of the individual entrepreneur. Taxes are paid in the same manner. Registration of KKM in accordance with the current tax legislation is carried out at the place of registration of the entrepreneur himself.
Insurance premiums in the Pension Fund of the Russian Federation and the FFOMS, an individual entrepreneur must pay at the place of his permanent registration. The same rule applies to the payment of these payments for employees. Moreover, the fact that IP employees live in another region does not matter. An entrepreneur pays insurance premiums and personal income tax for employees at the place of his registration.
As is known, individual entrepreneurs when registering with the state, it is mandatory to indicate the home address or, in legal terms, the address of registration at the permanent place of residence, marked in the passport. It is believed that without this address, the tax authorities may refuse to register a citizen as an individual entrepreneur. But, as practice shows, this is not entirely true. Let's start in order.
Registration of IP at the place of residence: legal requirements
As the law says, every citizen Russian Federation can register only in the locality where he has a permanent residence permit. To do this, it is necessary to submit to the territorial tax authority, which includes: a passport with a completed page on registration at the place of permanent residence, TIN, original.
You can register in several ways:
- personally in the tax office;
- through a proxy. A citizen representing the interests of a future individual entrepreneur, in addition to the main package of documents, must provide a tax specialist with a power of attorney certified by a notary;
- send documents through the Internet;
- send documents for registration via Russian post.
If there is no local registration
Since individual entrepreneurs do not have the right to open structural divisions, representative offices and branches, they are simply required to be present at the place of actual business. At the same time, the above place of activity does not have to be tied to the territorial center in which the individual entrepreneur was registered with the state tax records - it can be any point on the map of Russia. However, in any case, regardless of the district in which the individual entrepreneur conducts his business, he must submit reports to the tax office where he was originally registered.
The law specifically stipulates cases when a citizen can register as an individual entrepreneur in districts and regions far from his place of registration: This is possible by:
- location of the organization;
- place of business;
- place of actual residence.
Attention! If an individual entrepreneur registered in a particular region, but developed his business and moved to other regions of the Russian Federation, he is not required to go through tax registration every time. He must send all reporting documentation to the place of primary registration as an individual entrepreneur.
It is worth noting that in the case of doing business not in the administrative district at the place of registration, but in some other region of the Russian Federation, individual entrepreneurs face certain difficulties. This is due to the fact that, according to the law, every citizen who is anywhere in Russia for more than a week is required to register at the place of stay within seven days. However, since this is too short a period of time, this requirement is not always met. Nevertheless, if an individual entrepreneur intends to settle in another administrative district seriously and for a long time and develop his business there, it will be absolutely necessary to do so.
Important! When moving from one region to another, it is not necessary to re-register the individual entrepreneur with state tax records. However, it is imperative to register at a new place of residence and, by contacting the Federal Tax Service Inspectorate, make the appropriate changes to the EGRIP.
Registration at the place of actual residence
The law takes into account cases when the future IP is not registered in the region where it is going to conduct business. In this case, two scenarios are possible:
- the citizen does not have any mark on the registration of the place of residence in the passport at all. This happens if the passport was issued not at the place of residence, but in another administrative district;
- the passport has a stamp stating that a person has been deregistered, but there is no information about registration at a new place of residence.
In both of these situations, you need to take a certificate of temporary registration at the place of residence from the territorial registration authorities and, on the basis of it, it is quite legal to register as an individual entrepreneur. No other additional papers, except for the standard package of documents and a certificate of temporary registration, need to be submitted to the tax office.
Important! Temporary registration must be issued for a period of time not less than 6 months. Otherwise, the tax service may refuse to register as an individual entrepreneur.
For your information. When registering an individual entrepreneur at the place of temporary residence, you need to be prepared for a more careful and meticulous study of documents by tax authorities. The reason is that such a scheme is sometimes used by attackers seeking to register a fictitious IP for illegal operations.
Registration at the place of actual business: UTII
The main feature of registering an individual entrepreneur not at the place of registration appears when the entrepreneur chooses his main taxation system. The fact is that if, under other tax regimes, an individual entrepreneur can freely conduct his activities in any region of the Russian Federation, then with UTII the story is completely different.
This type of tax regime involves the collection of taxes from certain types of activities. Moreover, the types of activities that fall under UTII, each region determines independently, at its discretion. Therefore, if a citizen has already registered with the state in some administrative district and started working under the UTII system, but decided to change the region of residence or business, while not changing the tax regime, he will have to re-register. What does it mean?
This means that he will need to submit an application to the tax authority in the territory where he does business and register as a UTII payer - then he can develop his business here and use the “imputation”. It is not necessary to close the IP at the place of initial tax registration, however, all reporting will have to be submitted to the tax office where the IP was later registered as a UTII payer.
Important! Before deciding to change your place of residence and doing business, you need to make sure that the areas of activity that an individual entrepreneur is engaged in fall under UTII in the region where he is going to move.
Exceptions for registration of IP not at the place of registration
An individual entrepreneur who is on UTII does not have the right to register with the state in administrative districts other than his official place of residence if he plans to engage in:
- retail distribution;
- transportation of goods;
- passenger transportation;
- advertising on vehicles.
That is, in cases where an individual entrepreneur plans to conduct business in these areas, the place of actual business conduct must necessarily coincide with the place of initial registration of the individual entrepreneur with state tax records.
Summarizing, we can say that individual entrepreneurs are required to register with the tax authorities in those areas where they have permanent residence registration. However, in some cases, exceptions are possible, for example, a citizen has every right to register as an individual entrepreneur and at the actual place of residence, i.e. by temporary residence permit, again, this practice, although legal, is not particularly common and is not welcome tax authorities. In addition, an individual entrepreneur can be re-registered at a place of residence if he is engaged in activities that fall under UTII in a different region of the Russian Federation where he initially registered with the tax authorities, but in another. In this case, it is not necessary to change the address of the official place of residence, it is enough to get into the new territorial IFTS as a UTII payer.
