An individual entrepreneur (abbreviated: FLP, or in Ukrainian – FOP) is a person who is engaged in business in accordance with the law. The main requirement for such a person is his full civil legal capacity. In some cases (subject to a number of requirements), a minor can also be a sole proprietor. This procedure differs from the registration of an emergency, as it has some conceptual differences.
This procedure has become especially relevant after the update of the “Tax Code” and the development of new rules for the payment of a single tax. Small business owners began to register private entrepreneurs. SPD can issued at the place of registration.
In order to register, a citizen must write an application. If a person is already 16 years old, he can engage in business with the permission of his parents or guardians.
If a citizen, due to his personal convictions, refused to register in the register of taxpayers, then he personally submits the documents. The reason for doing this is this: a refusal mark is in the passport. The transfer of this document to outsiders is prohibited by the law.
In other cases, a proxy can transfer paper for registration (but with the appropriate document). Registrar accept the documents with the inventory . The day of receipt is indicated. A copy of the inventory is left to the applicant.
Sometimes a citizen may be denied such a procedure. This happens in cases when the application was drawn up incorrectly, not all information was submitted (or the documents do not meet the requirements set forth by the legislation).
In such a situation, you need to correct all the shortcomings and reapply. The registrar also uses the electronic registry to ensure that there is no reason for refusal.
The registration procedure doesn`t carry out in such cases:
In case of refusal, the person writes notice along with the submitted package of documents. He has the right to file a lawsuit and appeal against the registrar’s decision.
If no reasons for refusal are identified, data on the new individual entrepreneur is entered into the USR. It is the date of this entry that is the day of registration of the subject.
Statistical bodies, the Pension Fund of Ukraine, the tax service also confirm the registration of a new entrepreneur. After that, the registrar can issue an extract from the USR.
According to the law, registration of a sole proprietor takes place within 24 hours after the transfer of documents to the registrar.
In order to complete the SPD registration procedure without difficulty, it is better to contact the specialists of Eternity Law International. Also, the company’s specialists will hold a consultation for you.