That is, an individual entrepreneur can become self-employed only when all types of his activities and income fall under this regime. Also, an individual entrepreneur at the time of transition to self-employment should not have tax debts of previous periods. Individual entrepreneurs have two options for transitioning to self-employment: First option. An entrepreneur can deregister, close an individual entrepreneur and register as a payer of professional income tax “from scratch”. In this case, in order to re-obtain the status of an individual entrepreneur, he will have to re-register an individual entrepreneur. Second option.
You can switch to self-employment without B2C Email Lead closing the IP, says part 1 of article 2 of FZ-422 . To do this, you need to register through the My Tax application or through the website of the Federal Tax Service as a self-employed person. After that, within a month, you must write an application to the tax office about changing the taxation regime. If an individual entrepreneur used the USN, OSN or UTII systems, then this can be done at any time if he used a patent (relevant for those who rent out real estate) - only at the time the patent expires.
How to register as self-employed Registration of a new professional income tax payer takes only a few minutes - provided that you already have an account on the State Services portal . The easiest way is to register directly using an account on the official website of the State Services or do it directly on the website of the Federal Tax Service by clicking on the link:Let us consider in more detail the method of registering the status of a self-employed person through the website of the Federal Tax Service: Enter your TIN and password to access the personal account of an individual.