Where should an individual entrepreneur be registered? What you need to open an IP - a detailed briefing! Why can they refuse to open an IP

So you've decided to become an entrepreneur! A good prospect for those who are tired of depending on the bosses and want to become the master of their lives! One of the solutions this issue is the design of IP. What you need to open an IP - this is our detailed material.

IP - who is this?

It is most expedient to become an individual entrepreneur, or an individual entrepreneur, for those who want to conduct business as an individual, that is, without forming a legal entity.
What is the difference? In that legal entities must have authorized capital and legal address. The individual entrepreneur is exempt from these conditions, however, there is one important point- according to the law, an individual entrepreneur must be liable for obligations with all his personal property.

How does an individual entrepreneur differ from a private person working without registration, what is called “for himself”?

Firstly, when registering an individual entrepreneur, the length of service is credited. Secondly, illegal conduct labor activity is punishable. Well, and thirdly, if the activity is related to the wholesale purchase of goods, then many firms do not provide for deliveries for private traders.

Who can be registered as an individual entrepreneur?

• All adult capable citizens of the Russian Federation;
• Minor citizens recognized as capable by the relevant authorities;
• Minor citizens who have permission to engage in entrepreneurial activities from their parents or guardians;
• Foreigners, with a temporary or permanent Russian residence permit.

Are there any exceptions? Yes, I have! The legislation of the Russian Federation prohibits the opening of individual entrepreneurs to citizens who are in the state and municipal service. For all other working citizens, there are no obstacles in terms of registering an IP.

What you need to open an IP - the first steps!

Registering an individual entrepreneur is not really difficult for you. But first, you will need to take a number of actions that will allow you to carry out the registration procedure without delay in the future.
The fact is that even before submitting documents to the relevant authorities, it is necessary to decide on some fundamental points.

1. Select activities.
There is an all-Russian classifier of species economic activity(OKVED), in which each type of activity is assigned a specific code. Therefore, the future entrepreneur needs to choose the scope of his activity and, based on this, determine its OKVED code.
An important point: you can specify several codes, but the code of your main activity must be specified first. It is not forbidden to select several codes at once with an eye to the future expansion of activities.
If, in fact, any activities are not carried out, no sanctions from the tax and other structures will follow. And when a favorable moment comes to expand the business, it will not be necessary to go to the tax office again in order to make changes or additions to activity codes.

2. Determine how we will pay taxes.
This issue also needs to be resolved in advance so as not to delay the registration process in the future. Most optimal solution for individual entrepreneurs, the simplified taxation system (STS) is considered.
Here it will be necessary to make a choice of the object of taxation. There are two of them: "income" and "income minus expenses." In the first case, the tax rate will be 6% on all your income from entrepreneurial activity. If the second option is chosen, then the rate, depending on the region, will vary from 5 to 15%.
In addition to the simplified tax system, the Patent Taxation System (abbreviated as PSN), the Single Imputed Income Tax (UTII) and some other special tax regimes, depending on the type of activity, may be convenient for individual entrepreneurs.

3. Get a TIN.
It is advisable to obtain a TIN in advance - taxpayer identification number. If it already exists, it’s good, if not, then we submit an application to the tax office at the place of registration to receive it.
Obtaining a TIN can be timed to coincide with the submission of documents for registration of IP, but this may somewhat delay the registration period.

4. Pay the state duty.
For registration of IP, you must pay a state fee. You can do this at any branch of Sberbank. For several years now, the amount of the fee has remained within the limits of 800 rubles. However, you should know that a bill has already been submitted to the State Duma to increase the fee for registering entrepreneurial activities. So it is not surprising if soon this amount will change upwards.

Collection of documents for registration of IP!

So, all the preparatory measures have been taken, we are starting to put together all the documents that are needed to open an individual entrepreneur: a passport, a photocopy of a passport, a receipt for payment of state duty, a TIN and a copy of it, a completed application for registration of an individual entrepreneur - it can be downloaded on the website of the Federal Tax Service (form P21001), or take the form at the nearest tax office.

A few words should be said about completing this application. The fact is that, despite the sufficient simplicity of the form, it is easy to make a mistake in filling it out. Especially carefully you need to fill in the passport data - strictly in accordance with the way they are written in the passport itself!

In addition, blots and typos are strictly not allowed, so be very careful when filling out an application. Everything is not so complicated, especially since there are a lot of sites on the Internet with examples of how to fill out the P21001 form correctly.

The application consists of 5 sheets that must be numbered, stitched and sealed with your signature.
If you personally go to register your individual entrepreneurship, then this stage of preparation of documents is completed.
If the documents are sent through an intermediary or by mail, notarization of the documents and your signature is required.

Onward to the tax office!

So we came directly to the registration of an individual entrepreneur, that is, to a visit to the tax office. But not the first one that came across, but the one that is located at the place of your official registration. The actual place of residence does not play a role in this.

Example: you are registered in Khabarovsk, but live in Moscow, where you are going to conduct your business. Documents for registration of individual entrepreneurs must be submitted in Khabarovsk! This is where the need for help comes in. Email(through special services), intermediaries by proxy or to the services of the Russian Post.
If there is no permanent residence permit in the passport, it is allowed to issue an IP at the address of temporary registration.
When applying in person to the FTS inspection department at the place of registration, we hand over all prepared documents to the inspector. At the same time, you can apply for the tax system of your choice.
Now is the time to take a breath: your documents will be reviewed within 5 working days from the date of submission.

What you need to open an IP - we get the documents!

And now the waiting period has expired, you go to receive documents. What will be given to you as confirmation of the status of an individual entrepreneur?

1. Document on registration with the tax office
2. Extract from the state register of IP (EGRIP)
3. Certificate of state registration as an individual entrepreneur (OGRNIP)

Also, you can immediately receive documents on registration with the Pension Fund, TFOMS and notification of the assignment of codes in the statistical authorities. If they are not issued by the tax authorities, then you will need to go to all these authorities in order to collect a complete package of all the listed documents.

When the documents are received, you can start doing business as an individual entrepreneur within the types that were indicated.
However, there are cases when, following the results of consideration of documents, citizens are denied opening an IP. In particular, this happens due to incorrectly specified information or an incorrectly completed application. In any case, the refusal must be motivated.
If this happens, then the entire procedure for submitting documents will have to be repeated, while the state duty will need to be paid again, in the same amount.

We open IP - the price of the issue!

The simplest, but also the most expensive way of registering an IP is to delegate the solution of this issue to specialized firms. Employees of such a company will do all the work for you and provide you with a ready-made package of documents. The cost of such services is major cities usually starts from 5,000 rubles.

If you do everything yourself, then the minimum amount of expenses will cost 800 rubles for paying the fee, well, and the cost of photocopies required documents.
We complicate the options by resorting to the help of intermediaries. Notary services for certification of documents and signatures will cost an average of 400 rubles. It is difficult to translate the services of an intermediary into monetary terms, since if someone close to you solves this problem of yours, then it may not cost you anything, and if you hire someone from the outside, then the price, as they say, will be negotiable.

More options: you decide that you, as an entrepreneur, need a current account and a seal (which is not at all necessary for an individual entrepreneur). In this case, you need to add another 1000 rubles for opening an account and about 500 for making a seal.
If you have carefully read our article, now you know what you need to open an IP. Step by step following our recommendations, it will not be difficult to carry out the entire registration process without anyone's help. Good luck with your own business!

In order to register an individual entrepreneur in your name, you will need to prepare several documents of a certain type for the tax authorities.

Documents for opening an IP

To assign the status of an individual entrepreneur to an individual, only 4 documents (and in some cases even 3) are required: an application for registering a person as an individual entrepreneur in the form P21001, an application for switching to the simplified taxation system (simplified taxation system), a receipt for paying the state fee and a copy of the passport .

You can automatically prepare a complete package of documents for opening an IP using this.

Application for registration of an individual as an individual entrepreneur. It consists of four sheets, forms to fill out can be downloaded from the Internet. The first two pages contain the personal data of an individual (full name, registration address, passport data, etc.). The third sheet should contain information about the type of activity of the future entrepreneur. It is written in code form in accordance with the All-Russian Classifier of Economic Activities.

The last form is a receipt on the reliability of the specified information and directly a request for registration of an individual entrepreneur.

Receipt for payment of state duty. It can be found online at in electronic format and easy to fill in. All the necessary details are listed on the website of the Federal Tax Service in a special section dedicated to state registration and accounting.

Application for transfer to USN. Such a document will allow the entrepreneur to pay less taxes than under the standard system. Simplification is most typical for small or medium-sized businesses.

This application is being prepared in the amount of two pieces. It is not necessary to submit it when registering an individual entrepreneur, this can be done within 30 days from the date of granting the status of an entrepreneur. But it is better to do everything at once in order to avoid further paperwork and additional trips to state authorities.

A copy of the passport is the final document that is required to start the process of considering an application for registering a person as an individual entrepreneur. As a rule, it is enough to provide two main spreads - with personal data and with registration information. But sometimes they may ask for copies of all pages containing any information.

Where to register IP

When all the above documents are collected, they must be taken to the tax office located at the place of registration of an individual who wants to become an entrepreneur. On the way, you should go to any branch of Sberbank and pay the state duty. It is this bank that is indicated for a reason - other organizations simply do not accept such payments.

A week after the successful acceptance of the documents, you will need to visit the Federal Tax Service again to pick up the registration certificate.

Sources:

• Preparation of documents for registration of IP
• how to open ip what documents

If you decide to open your own individual enterprise(IP), then the registration will cost you a certain amount of money and take about a week in time. You will need to register with your local branch state fund employment so that all expenses (up to 58,000 rubles) are reimbursed to you. To register an individual entrepreneur, you do not need an authorized capital and a legal address; you will be responsible for your obligations with the available property.

Select the taxation regime used before you start the registration procedure for an individual entrepreneur and register with the employment fund. If you have not yet received a certificate of assignment of a TIN, then you need to do this and get it in your hands. You can apply for it at the same time while registering, but in this case, the processing time will increase. If you chose the latter option, then in all documents the "TIN" field should be left empty.

Decide on the types of activities that your company will conduct. In principle, the more you specify them initially, the better. Subsequently, you will have to pay extra for obtaining additional codes. In the list of codes, first put down the one that will correspond to the main type of activity. The specified types of activities will have to correspond to those that you will specify in the concluded contracts for the performance of work. The deductions to the FIU depend on the main type of activity indicated by you. By specifying a privileged type of activity, you can reduce deductions to it from 26% to 18%.

Fill out the application form to the IFTS for registration of IP. This can be done on a computer, or by hand. If the form is filled out on a computer, no changes and additions by hand can be made to it. Number, lace up the application, put an appropriate inscription about it, certify it with your signature. Check with the IFTS if your signature should be certified by a notary.

Pay the state fee for registering an individual entrepreneur, in 2011 it was 800 rubles. Check the details for the transfer at the tax office at the place of registration.

When registering, you can immediately choose a simplified form of taxation. If you do not do this, then you can switch to it no earlier than after 3 months. Attach an application for the transition to a simplified form of taxation in 2 copies.

You can take the documents to the IFTS yourself, transfer them with a trusted person, or send them by mail. In this case, you can also receive them by mail. When sending them, do not forget to make an inventory of the attachment and arrange the parcel by registered mail.

Present to the tax office an application for registration of an individual entrepreneur, a notarized copy of the certificate of receipt of the TIN, a copy of the passport with a registration sheet, a document confirming the payment of the state fee, an application for the application of a simplified taxation system (if necessary).

Received after state registration the right to conduct entrepreneurial activities. Illegal business entails.

Registering an individual entrepreneur is a simple process, you can go through it yourself or by contacting professional registrars for help. Our step-by-step instruction on registering an IP for beginners in 2019 will show you how to open an IP for free and quickly.

Step 1. Choose a method of registering an IP

Registration of IP takes place at the tax office at the address of the place of residence (registration in the passport), and in its absence, IP is opened at the address of temporary registration. If you do not have the opportunity to contact the tax office at the place of registration, you can use. For users located in Moscow, this service is available on a turnkey basis and is provided in three working days (the digital signature is already included in the price, after clicking on the button, select "register IP"):

So that you can decide whether you will prepare the documents yourself or prefer "turnkey registration", we compare in Here are the pros and cons of both options:

Step 2. Select activity codes according to OKVED

Before filling out an application for opening an IP, decide what kind of business you will do. Entrepreneurial activity codes are selected from a special classifier, use ours for this. If you use to prepare documents, then a drop-down list will be offered to you, which will make your work on choosing codes even more convenient.

On one sheet A of the application, 57 activity codes can be indicated, and if one sheet is not enough, then it is allowed to fill in additional ones. Only those OKVED codes that contain 4 or more digits are indicated. Choose one code as the main one (the type of activity for which the main income is expected), the rest will be additional. You are not required to operate on all of the specified codes, but we recommend registering only those codes that you plan to work on. In the future, if you change the direction of the business, you can add them.

Step 3: Fill out the P21001 application

An application for the transition to the simplified tax system must be submitted within 30 days after the opening of the IP, but this can also be done when submitting documents for registration.If you decide to register an individual entrepreneur using our service, the program will prepare an application for you to switch to simplified taxation.

Step 6. Collect a package of documents and submit it to the registration authority

Check that to open an IP you must have the following documents prepared:

• application for registration of an individual entrepreneur in the form P21001 - 1 copy;
• receipt of payment of state duty - 1 copy;
• copy of the main identity document - 1 copy;
• notification of the transition to the simplified tax system - 2 copies, (but some IFTS require 3 copies);
• power of attorney, if the documents are submitted by an authorized person.

If the method of submitting documents is through a proxy or by mail, then the application P21001 and a copy of the passport must be notarized .

To open an IP, the following documents are additionally required:

• a copy of the RWP or permanent residence document - 1 copy;
• notarized translation of a foreign passport - 1 copy.

You can find out the address of the tax office where the IP is registered at your place of residence or stay, you can through the service of the Federal Tax Service . When submitting documents, you will receive a receipt from the registering authority on the acceptance of an application for creating an IP.

Step 7. After registering an IP

In 2019, it is no more than 3 working days after the submission of documents. In case of successful registration, the IFTS sends to the applicant’s e-mail in electronic form a record sheet of the Unified State Register of Individual Entrepreneurs in the form No. P60009 and a certificate of registration with the tax authority (TIN), if it has not been received earlier. You can get paper documents only at the request of the applicant at the IFTS or MFC.

Congratulations, you are now individual entrepreneur! We hope that our step-by-step instructions for registering an IP in 2019 helped you!

What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must contact the IFTS within three months after the decision to refuse, and this can be done only once.

Are you planning to start your own business? Don't forget to reserve your checking account. To select a current account, try our bank rate calculator:

The calculator will select the most advantageous banking offer for settlement and cash services for your business. Enter the volume of transactions that you plan to make per month, and the calculator will show the rates of banks with suitable conditions.

The idea has matured, and you are ready to put the plan into action. We firmly decided that you should be an entrepreneur and preferably in an official status. Now, in order to open your own business and start an independent journey, you need to register. The easiest option is to register an IP.

Benefits of registering

1. The status of an individual entrepreneur allows you to run your business without registering a legal entity.
2. Opportunities for cooperation with organizations that, by transferring money to you by bank transfer, will be able to write them off as expenses.
3. Possibility to register your own trademark.
4. An individual entrepreneur, like any commercial organization, has the right to use hired labor.
5. The official status of an individual entrepreneur means that you are recognized by the state and it guarantees favorable conditions for your activities (non-interference, legal protection).
6. Getting rid of taxes on personal income (PIT), reducing payments in Pension Fund Russia (PFR) and the Social Insurance Fund (FSS).

requirements for IP

• mandatory reporting;
• taxation;
• fulfillment of qualification requirements;
• property liability.

Step-by-step instructions for registering an individual entrepreneur

1. Collect the necessary documents

The package of documents for registering an individual entrepreneur in 2017 is not so great:

• passport;
• taxpayer identification number (TIN);
• receipt of payment of the state fee for registration (at the nearest branch of any bank).

2. Determine the OKVED code

Now you have to encrypt the type of business you have chosen, in other words, select the activity code from OKVED (All-Russian classifier of types of economic activity). It includes a list of encrypted codes for all activities that are used in the business.

The code includes a specific set of numbers by which you can determine what exactly the entrepreneur is doing. Code structure:

• 11.1 - subclass;
• 11.11 - group;
• 11.11.1 - subgroup;
• 11/11/11 - view.

Example:

• 15.8 - production of other food products;
• 15.84 - production of cocoa, chocolate and sugary confectionery;
• 15.84.1 - production of cocoa;
• 15.84.2 - production of chocolate and sugar confectionery.

When registering an IP, it is important for you to determine exactly what types of activities your company will be engaged in (several codes can be used). The code you enter first is considered first. It will determine the amount of the insurance rate of the Social Insurance Fund (FSS).

Insurance premiums are levied on all payments made to employees under an employment relationship. Then this will become a guarantee that you will be reimbursed for losses if your employee falls ill or the employee goes on maternity leave.

You may not engage in activities other than those listed. Each type has its own taxation system, which may vary depending on the region where you registered your business. When registering, it is enough to indicate only four digits of the code. Overly detailed coding will narrow down the variations in your activity. That is, if you designate code 15.84.1 (cocoa production), then you will no longer be able to sell chocolate and sugary confectionery products as part of your business, so it is enough to leave code 15.84.

Each type of OKVED has its own taxation system, which may vary depending on the region where you registered your business.

You can find your code from OKVED. In the future, you can add or replace the codes of your activity by writing a corresponding application to the tax office.

3. Apply to the tax

Register future business you will be in the inspection of the Federal Tax Service (IFTS) - the territorial body of the tax service of the Russian Federation. You can do this by going there in person, or, if for some reason you are unable to do this, send a trusted person with your documents. But the documents must be notarized.

The application, consisting of 5 pages, indicates the full name, contact (phone and e-mail) and passport data, OKVED and TIN codes. To fill out, form P21001 is used.

Be careful: you need to write block letters, clearly, without errors, strictly in form. You fill out an application for free – themselves (sitting in the tax office at the computer special programs) or with the help of tax staff for a fee. Usually there is such a service.

4. Choose a taxation system

You can immediately or within 30 days make an application to establish a certain taxation regime for your individual entrepreneur:

I. Simplified taxation system (USN).

The most popular mode among small businesses. Differs in simplicity of conducting the reporting. Under the simplified tax system, a single tax is paid, replacing the payment of property tax, and VAT. Includes two types of taxation, one of which you must choose: STS in the form of 6% of total income or STS in the form of 15% of the difference between income and expenses.

II. Single agricultural tax (ESKhN).

Applies to manufacturers of agricultural products. When using this system, individual entrepreneurs are exempt from paying property tax, VAT and personal income tax.

III. Single tax on imputed income (UTII).

In 2018, it is still an optional mode. The possibility of using UTII is regulated by local regulations. When calculating this tax, physical indicators (shopping areas, number of jobs, retail outlets, and so on) are used, for which an approximate possible income is established. This parameter is determined based on the conditional profit per one month.

IV. Patent system of taxation.

The patent system was introduced in 2013. It can be chosen by individual entrepreneurs whose average number of employees for the tax period does not exceed 15 people. The essence of the system is that you acquire a patent for a certain period, replacing the payment of certain taxes (on personal income and property, in some cases - VAT). An entrepreneur can take out a patent for only one of his activities, while others will be taxed in a different manner.

After submitting the necessary documents, take a receipt for their acceptance by the tax office. The date of issue of the package of documents of the newly registered IP will also be indicated there.

How much does IP registration cost?

1. The cost of the state duty for registration is 800 rubles.
2. The assistance of a lawyer (if you can’t handle it yourself) in filling out an application is about 300 rubles.

Documents received after registration

It takes at least 5 working days to register a new IP. The time of issue of documents will be indicated in the receipt, which you will immediately receive. If you are unable to pick them up in person, the documents can be sent by mail.

It takes at least 5 working days to register a new IP. The time of issue of documents will be indicated in the receipt, which you will immediately receive.

After registering you as an individual entrepreneur, you will receive the following papers:

1. Certificate of state registration of an individual as an individual entrepreneur ().
2. Certificate of registration of you as an individual with a tax institution.
3. Extract from the Unified State Register of Individual Entrepreneurs (EGRIP).

Important Points

1. Now that you have become a full-fledged businessman, you need to remember the main rule: always pay taxes, keep documentation and reporting.
2. After registration, you have the right to open your bank account for non-cash transactions - this will greatly simplify the interaction with other companies.
3. Order . It will be an important confirmation of the authenticity of transactions related to your activity. Printing will cost up to 1000 rubles. You can order it at any printing house or company dealing with seals, stamps, badges.
4. If your business involves cash or credit cards, buy a cash register.

Remember that registration is possible only at the place of residence, although you can run the business anywhere. However, you will need to submit a declaration to the IFTS at the place of registration.

Registration in other ways

In addition to submitting documents to the tax authority in person, you can choose different ways registering your business.

IP registration through the MFC (multifunctional center)

IP registration through the public services portal

Pros:

• To submit documents, you do not need to stand in line at the tax office;
• All the information an entrepreneur needs is collected in one place;
• The instruction is written in steps, the design is extremely simple;
• No overpayments, just pay the state duty.

Minuses:

• Long-term confirmation of your persona;
• Such applications may be lost, not displayed in the tax;
• You need to fill out the form promptly, the duration of the session is limited (especially with OKVED);
• Technical problems (failure in the system, power outage, breakdown of your PC, etc.).

Registration procedure:

1. Go to the portal of public services. The services here can be used by individuals and legal entities with a personal account. The resource has mobile version so you can register via phone.
2. Register in " Personal account". Upon completion of registration, you will be assigned an activation code, which you can receive either by e-mail or at a Rostelecom branch. You will have to wait about two weeks for the code. If this is too long, you can get an electronic signature (it costs about 2.5 thousand rubles) and use it for a calendar year. The presence of such a signature will facilitate the identification of an individual by an electronic system.
3. After receiving the activation code, select the “Services” tab, where you will find the section “Ministry of Finance Russian Federation”, subsection “Federal Tax Service”, service “State registration of an individual as an individual entrepreneur”, it will indicate in detail what is needed to register an individual entrepreneur.
4. Fill out the P21001 form on the page that opens. Be careful, the information must be accurate and correct!
5. Scan the necessary documents (passport, receipt of payment of state duty, application for registration in the form P21001), the site has detailed instructions filing electronic documents.
6. Attach to the application scanned and electronically signed (or notarized) documents in the form of an archive.
7. In a few days, a notification from the Federal Tax Service will come to your mail. Taking with you a receipt of payment, a passport and a document certifying the place of residence (if this information is not in the passport), you pick up ready-made documents on your registration as an individual entrepreneur.

IP registration on the website of the Federal Tax Service (FTS)

You can also register an individual entrepreneur and pay the state duty virtually - on the website of the tax service. There you can also choose your OKVED code and taxation system. The procedure is as simple and clear as in the first case:

1. Select the section “Individual entrepreneurs” on the site, then the subsection “Registration of an individual entrepreneur” (it is listed first in the list of services).
2. In chapter " life situations” select the tab “I want to apply for registration of an IP” (also the first paragraph).
3. On the page that opens, a list of required documents and step-by-step instructions for submitting them to the tax authority are described in detail. In paragraph 3 about how to submit documents, you click on the “remotely” tab.
4. Find the "Submit Documents" buttons. One of them is needed for filing electronic documents, the other for filling out an application for registration (form P21001). For electronic registration, you will need to click on both buttons and then follow the instructions on the pages that appear. In order to fill out the form, you need to register on the site, leaving your data. To submit electronic documents, you will have to scan the papers you have prepared.

You can also register an individual entrepreneur and pay the state duty virtually - on the website of the tax service. There you can also choose your OKVED code and taxation system.

By mail

Send the documents to the Federal Tax Service by mail (with the declared value and description of the attachment). Within the territory of Moscow, documents can be sent and received via DHL Express and Pony Express.

Reasons for refusal to register

1. Incorrect data or errors and typos when filling out documents.
2. Lack of all required documents or incorrect list.
3. The submission location is incorrect.
4. You were declared bankrupt less than a year ago.
5. There is a sentence to prohibit you from doing business, and its term has not yet expired.

Changes in the registration procedure in 2018

In 2018, the very principle of submitting documents and their list did not change, but the forms of punishment for certain mistakes are being tightened:

1. If the authenticity of the documents you have collected is questionable, the registration process may be suspended for a period not exceeding 30 days.
2. If you have already violated the law in business activities, you may be denied registration.
3. At the first provision of incorrect information, a fine of 5 to 10 thousand rubles is imposed.
4. You are responsible for the use of nominees, for which the statement of the nominee director is sufficient to prove it.

If you have passed all the above steps and have registration documents on hand, then we can congratulate you. Ahead of you is an exciting journey into the world of business, new projects and accomplishments!

Opportunity lurks in the midst of hardships and problems. Albert Einstein, scientist, physicist