The expert spoke about the specifics of the procedure for opening an individual entrepreneur in 2026

In 2026, the procedure for registering individual entrepreneurs in Russia remains generally in place, but key changes relate to the abandonment of paper documents and the expansion of online services.

Profit and business: Russians' incomes from entrepreneurship have reached a record

What is the reason for this and what do people earn from?

"The key procedure has remained the same: submitting an application on the form P21001 to the tax authority. However, since 2024, the most important change has occurred: the obligation to provide a receipt for payment of state duty has been abolished. Now the Federal Tax Service itself verifies the fact of payment through interdepartmental channels. This greatly simplifies remote registration," said Igor Vakhromov, a member of the Russian Bar Association.

According to him, "Public Services" remain the fastest way to register an individual entrepreneur. "When submitting documents online, the registration period may be reduced to one day," the expert noted.

Starting from January 1, 2026, paper certificates of registration of sole proprietors are completely canceled. "Confirmation of the creation of an individual entrepreneur is an electronic extract from the register, sent to the applicant by e-mail and having full legal force," Vakhromov explained.

The expert also recalled that in 2026, the income limit for VAT exemption is reduced to 20 million rubles.

"If an entrepreneur does not submit a notification on the choice of tax regime on time, he will automatically switch to a common system with VAT," he stressed.

For more information, see the Izvestia article:

How to open an individual entrepreneur in 2026: current step-by-step instructions for beginners

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