How to close a business. Dismissal of hired employees. Step-by-step instructions for closing an individual entrepreneur

Every Russian citizen has the right to begin entrepreneurial practice. At the same time, having started doing business, individual is not deprived of the possibility of terminating the activities of the individual entrepreneur. However, to implement this power, the relevant subject must perform a strictly defined algorithm of actions.

Individual entrepreneur

On the territory of the Russian Federation, commercial activity is permitted only after completing the procedure state registration. This provision applies to both organizations and citizens. At the same time, the right to conduct business is retained until the termination of the activities of an individual entrepreneur.

Registration as an individual entrepreneur is carried out on the basis of an application drawn up by an individual using form No. 21001.

The fact of registration is certified by the issued record sheet in form No. 60009, as well as by the reflection of information about the entrepreneur in the Unified State Register of Individual Entrepreneurs and the assignment of ORGNIP.

The authority to conduct business is retained until a notice of termination of the individual entrepreneur’s activities is sent to the Federal Tax Service.

The deregistration of a citizen as an individual entrepreneur in the domestic tax authorities occurs with mandatory compliance with the normatively approved algorithm of actions. All documents used when canceling state registration are prepared using official forms.

Termination of IP activities 2017

The main legislative act regulating registration, as well as the mechanism for reflecting the fact of liquidation of individual entrepreneurs in the Unified State Register, is Federal Law dated 08.08.2001 N 129-FZ.

It should be noted that Art. 22.3 of Law No. 129-FZ of the above-mentioned regulatory order introduces the procedure for terminating the activities of an individual entrepreneur.

By general rule a citizen independently and voluntarily decides to deregister as an individual entrepreneur.

The following cases are exceptions to this mechanism:

• a court decision to deprive the corresponding status;
• declaring an individual bankrupt;
• the death of a citizen, which automatically entails the termination of activities as an individual entrepreneur;
• entry into force of a sentence indicating a ban on doing business;
• termination or cancellation permitting documents, granting a foreigner the right to stay on the territory of the Russian Federation.

Regardless of the reasons for excluding information about individual entrepreneurs from the Unified State Register, registration actions are carried out on the basis of the corresponding official document.

Procedure for terminating the activities of an individual entrepreneur

An individual who has decided to stop carrying out own business, must fill out an application in form No. 26001, put into circulation by Order of the domestic Ministry of Finance dated January 25, 2012 N ММВ-7-6/25@.

The same act of rulemaking describes the procedure for preparing a notification, and also sets out the requirements for the preparation of documents for terminating the activities of an individual entrepreneur.

After receiving an application to cancel the status of a subject commercial relations The relevant Federal Tax Service is obliged to carry out registration actions. She must make a decision within 5 working days whether to grant the request or refuse state registration.

Upon completion of the liquidation procedure of an entrepreneur, instead of a certificate of termination of the activities of an individual entrepreneur, the applicant is given a record sheet in form No. 60009. This form contains information about the state registration of the fact of an individual’s refusal to become an individual entrepreneur.

It should be noted that, as a general rule, the state registration of a citizen as a subject of commercial relations is canceled from the moment the corresponding entry is reflected in the Unified State Register. Consequently, the date of termination of the activities of an individual entrepreneur is determined according to the information specified in the Unified State Register of Entrepreneurs and the corresponding entry sheet.

As a conclusion, it should be noted that after entering into the Unified State Register of Individual Entrepreneurs information about the termination by a citizen commercial activities, such a person has no right to engage in business. Moreover, previously unfulfilled obligations, as well as the liability of an individual entrepreneur after the termination of activities by the liquidation of an entrepreneur, do not cease and the relevant person will have to answer for them.

When an entrepreneur decides to cease operations, he must remember to close the business. In this situation, such businessmen often have a question about how to close an individual entrepreneur, whether it is permissible to do this on their own. Such an event does not require special expenses, but in order to avoid problems it must be done in accordance with the law.

IN last years There is a process of increasing the number of entrepreneurs who have decided to terminate their activities in the form of individual entrepreneurs.

There are a variety of reasons for this, including:

• Liquidation of an individual entrepreneur due to financial problems is the most common reason for closing a business today. This is mainly due to the lack Money for further business, high level taxes, etc. There is also a bankruptcy procedure, according to which a business is closed based on a court decision.
• Closing an individual entrepreneur in order to open a new legal entity - for some types of activities, the law provides for doing business only as organizations due to the increased requirements placed on them. Therefore, many entrepreneurs submit documents to close an individual entrepreneur in order to continue to carry out their chosen type.
• Liquidation of an individual entrepreneur due to lack of desire to continue doing business due to lack of skills in this area.
• Closure of an individual entrepreneur due to health problems.
• Strong employment of an individual registered as an individual entrepreneur.
• Liquidation of an individual entrepreneur as a way to evade taxation - this cessation of activity may entail appropriate punishment.

Important! In any case, termination of activity by an individual in the form of an individual entrepreneur must be properly documented, regardless of the reasons that caused this event. This will allow you to avoid future penalties from the tax service and the pension fund.

Closing an individual entrepreneur step by step instructions in 2017

Let's take a closer look at how to close an individual entrepreneur (step-by-step instructions) in 2017.

Step 1. We collect documents for closing an individual entrepreneur

Having decided to terminate the activity of an individual, the entrepreneur must collect documents to close the individual entrepreneur.

What documents are needed to close an individual entrepreneur are determined in the norms of current laws:

• Necessary - compiled by the entrepreneur himself when he closes his business. You can take it from a printing house or print it from the appropriate Internet service. The main thing is that the required form is not outdated and is up to date. this moment. When writing an application manually, you must use black ink.
• Receipt for payment of state duty.

Attention! If form p26001 will be submitted not by an individual himself, but by his trusted representative, he will need to issue a notarized power of attorney.

Step 2. Pay the state duty

In order to record the termination of activity in the form of an individual entrepreneur, you must also submit a receipt with payment of the state duty. In 2017 The state fee is 160 rubles.

It can be paid through bank branches or terminals.

Attention! You can prepare a receipt using the appropriate Internet resource, on the Federal Tax Service website https://service.nalog.ru/gp.do.

Details of the state duty form can be found at the tax office itself.

The BCC of this payment should be 182 1 08 07010 01 1000 110.

When using bank terminals, a receipt is generated automatically; you only need to fill in the payer’s information.

Attention! It is also advisable to make a photocopy of the paid receipt so that the individual has a copy in his hands, since the original must be submitted to the tax office.

Step 3. Request a certificate from the pension fund

Closing of IP in 2017 Required documents and the actions do not include a preliminary visit to the pension fund to obtain a certificate of absence of debt from it. This is due to the fact that currently these institutions interact using electronic document management, and the inspector can obtain this information independently.

However, in some regions the inspector may request this document. Therefore, before contacting the Federal Tax Service, it is best to clarify this information in advance.

Step 4. Submitting documents to the Federal Tax Service

Having collected required package documents consisting of an application to terminate the activities of an individual entrepreneur and a paid receipt of the state duty, this individual must contact the tax service at the place of his registration, which previously registered him. In this case, he must take with him a passport or other document that can prove his identity.

If a package of documents is submitted by a representative, in addition to a passport, he will need a power of attorney certified by a notary.

Important! This set of documents is accepted by the inspector and, as confirmation of acceptance of these forms, the inspector issues a receipt to the applicant.

Step 5. Receiving documents on closure of activities as an individual entrepreneur

In accordance with the law, the tax service is given five days to consider an application for liquidation of an individual entrepreneur. After this, the applicant must return with the passport to the Federal Tax Service, where the inspector will give him an extract from the Unified State Register of Individual Entrepreneurs stating that individual entrepreneur completed his activities.

Step 6. Deregistration with the Pension Fund and the Compulsory Medical Insurance Fund

Currently it is not necessary to go into data off-budget funds to register deregistration. The tax office must independently notify them of such an event.

However, this is not available in all regions. Therefore, it is recommended that after receiving an extract from the tax office, you contact the Pension Fund and the Compulsory Medical Insurance Fund, especially in cases where the individual entrepreneur had labor contracts with individuals.

STEP 7. Submitting the required reports

An important step that should not be forgotten is the need to submit all reports that were provided by the entrepreneur to the Federal Tax Service and funds (PFR, MHIF, Social Insurance Fund).

Step 8. We pay fixed payments to individual entrepreneurs for ourselves

After you have closed your business and received documents about this, you need to pay for yourself to the Pension Fund and compulsory medical insurance. This must be done within 15 days after the entry about the closure of the individual entrepreneur was made. In this case, the day of making an entry in the state register will also be included in the established payment period.

What if the individual entrepreneur has debts?

Entrepreneurial activity is associated with many risks, one of which is the inability to repay accumulated debts to suppliers and government agencies. The law allows the closure of an individual entrepreneur with debts, however, they will not disappear anywhere, and will be transferred to an individual with the possibility of collecting them both in cash and property.

Debts to counterparties

The law does not establish the obligation of an entrepreneur to pay off all his existing debts to counterparties before closing. Actually, tax authority and will not know that they exist. However, after cessation of activity they will not be written off. And any organization has the right to sue and collect the resulting debt, as well as various interest and compensation, from an individual.

If closure with debts is inevitable, then you can choose one of two solutions:

• Conclude agreements of intent with suppliers, which stipulate the gradual repayment of debts after closing;
• Declare yourself bankrupt. In this case, as a result of the procedure, some property will be confiscated from the debtor (real estate, jewelry, valuable art, etc.), however, uncovered debts will be written off by court decision.

Debts on taxes and contributions

Some time ago, a business could not be closed if there was a debt to the Pension Fund - the tax service required a certificate of no obligations.

However, at present, an individual can choose how to close an individual entrepreneur - pay off the debt of the pension fund immediately, or after the closure procedure.

In the second case, you don’t need to think that the government agency will forget about the existing debt. He will periodically remind you of this, and in case of non-payment, go to court and collect the debt through the bailiff service.

The same rule applies to social security debts - they can also be paid after the closing procedure, but this must be done in any case.

But it will no longer be possible to close a business with debts to the tax authorities. It will be necessary to pay all debts incurred, as well as fines and penalties accrued due to them.

In addition, you will need to submit a tax return for the entire period of activity. This will need to be done even if no activity was actually carried out - then the report will contain zeros. If you fail to submit a report on time, the law allows you to report within 5 days after closing.

Important! In the event that the debtor does not have his own funds to cover the debts incurred, the tax office may initiate a bankruptcy process, with the seizure of property and its sale through an auction.

Bankruptcy or closure – which is better?

Termination of business activity can occur voluntarily (closing), or forcibly through the court (bankruptcy). Moreover, the procedure can be initiated by both the entrepreneur himself and his creditors.

The closure procedure is carried out at the initiative of the citizen. At the same time, he must independently repay all debts to employees, suppliers, and the budget. If there are no debts, it will be deregistered without any problems.

In the event that an entrepreneur is unable to repay the debts he has incurred, he can begin bankruptcy proceedings through the court. The process itself differs from that provided for organizations. In this case, it is necessary to provide the court maximum amount documents confirming existing debts on the part of the entrepreneur and the inability to repay them.

Attention! By a court decision, some property may be confiscated from the debtor - all real estate except the place of residence, jewelry, valuable art, expensive property worth more than 100 minimum wages, funds in excess of the subsistence level. All of it is sold at auction, and the proceeds are distributed among creditors. Unpaid debts will be written off.

Thus, if the entrepreneur is able to repay the debts incurred, then it is more convenient to carry out the closing procedure. If the debts are so large that they are not even secured by personal property, then it is better to initiate bankruptcy proceedings yourself. It may entail the seizure of some property and the imposition of a ban on entrepreneurial activity however, all outstanding debts will be written off.

Actions after closing an individual entrepreneur

After the procedure for liquidating an individual entrepreneur has been completed, it is necessary to perform a few more simple steps to close “all the tails”:

• Visit the pension fund, social insurance, where you can notify the funds of the termination of activities. It is also necessary to pay off all debts on obligatory payments. For this, the citizen will be provided with receipts that can be paid at any bank within 15 days;
• Contact the servicing bank and close the current account opened for business;
• Deregister cash registers (if purchased), terminate contracts for their maintenance;
• Terminate all contracts concluded for the entrepreneur - for Internet services, telephony, with suppliers, etc.

Important! In addition, all documentation, tax and accounting reports must be kept after closing for 4 years.

Is it possible to open an individual entrepreneur after closing?

Sometimes a situation arises that after closing his business and deregistering as an entrepreneur, after some time a citizen again wants to involve himself in this line of activity.

At the legislative level, it is possible to register again as an entrepreneur, but there is a nuance - how the closure took place.

Attention! Sometimes a business is closed by a court decision after a trial. Most often this happens due to the inability to pay your obligations to the budget or partners. If this happens, then it will be allowed to reopen the individual entrepreneur after closure no earlier than 12 months - that is how long the court ban on conducting commercial activities is valid.

If the business was closed voluntarily, then it can be registered again at least on the same day. This is convenient for changing the tax system, form of activity, etc. However, such a step is available only for those individual entrepreneurs who do not have debts to the budget, suppliers, intermediaries, etc.

When re-registering, you must go through the entire process in in full. There is no simplified procedure for such a case.

Termination of the activities of an individual entrepreneur is not at all a rare event in our country. At the same time, in order to avoid paying taxes, it is better to close the individual entrepreneur immediately.

How to do this correctly, all the important nuances of this procedure will be discussed in this article.

Possible reasons for liquidation

Individual entrepreneurs cease their commercial activities for a number of reasons:

• Most often, individual entrepreneurs are closed if the entrepreneur himself has made such a decision. This usually occurs due to insufficient profits, poor cost recovery, increased rent or taxes, health conditions or complex life situations, when expanding business, etc.
• Another reason for the termination of the activities of an individual entrepreneur may be the death of the individual who carried out the activities. In this case, the official closure of the individual entrepreneur is carried out by the tax authority on the basis of the transmitted information about the registration of the death of an individual.
• An individual entrepreneur can also be closed due to circumstances not related to the entrepreneur’s decision. Quite often, commercial activities are terminated by a court decision (for example, if an individual entrepreneur was recognized as judicial procedure bankrupt). A copy of the court decision on the bankruptcy of the entrepreneur is sent to the tax authority, after which specialists mark the closure.
• Another reason why an entrepreneur ceases his activities is a court decision on the forced closure of an individual entrepreneur. For example, an entrepreneur may temporarily lose the right to conduct business for violating the law (for example, failure to pay taxes, failure to submit declarations, providing false information in the declaration, etc.).
• If an individual leaves the country (permanently or for a certain time) and loses Russian citizenship, the right to engage in entrepreneurial activity is also lost. An individual entrepreneur is also liquidated if the registration of a person on the territory of the Russian Federation is no longer considered valid.

What is needed to close a sole proprietorship

The procedure for closing an individual entrepreneur usually does not cause difficulties and does not require the entrepreneur to provide a large package of documents. The first thing you need to have with you is, of course, your passport. The entrepreneur must also write an application to terminate business activities, which will subsequently be submitted to the tax authority.

Application form P26001 You can also ask tax officials. The closure application contains the following information:

• name of the tax authority and inspection number (at the very top of the first page);
• information about the entrepreneur (full name, passport details, registration address);
• number of the certificate of registration as an entrepreneur;
• date of registration;
• the statement of termination itself;
• applicant's signature;
• Contact details;
• other information filled in by a specialist.

It is important to note this point: if the entrepreneur submits the documents himself, there is no need to certify the application.

If a representative comes to the tax office instead of the entrepreneur, there must be a formalized and notarized power of attorney. Also in the application itself the corresponding mark of the notary is affixed.

So, the application is ready, the passport is in hand. Remains pay the state fee. Without a receipt of payment, closing proceedings cannot begin. The fee is 160 rubles. You can ask for a receipt at your tax office, or even more conveniently, use a special service on the Federal Tax Service website. With its help, a receipt will be generated automatically.

Paying the fee is also very easy. You can go to any bank (for example, Sberbank) and carry out the transaction there. Those who have access to Internet banking can pay the receipt without leaving home (in this case, you must remember to print the receipt). It is important to indicate the details correctly so that you do not have to pay the receipt in double amount.

Step-by-step closing procedure

The step-by-step procedure for closing an individual entrepreneur is as follows:

1. You need to contact the tax office that registered you as an individual entrepreneur. There you also need to take a receipt for payment of the state duty. If you have any doubts about which tax office to contact (this arises if registration was carried out in one place and registration in another), you can call the Federal Tax Service Office in your region, give your details and registration certificate number IP, after which the specialist will name the inspection where you need to contact.
2. Drawing up an application for closure (take the form from the tax office or download it on the Internet). If filling out causes difficulties, you can contact a specialized company or consult the same tax office. The closing time depends on the correctness of filling out, since if an error is discovered, everything will have to be redone.
3. Payment of state duty. It should be noted that the fee is paid only if the entrepreneur independently decides to close. If the individual entrepreneur was declared bankrupt or if liquidation is carried out by court decision, there is no need to pay the receipt.
4. Providing documents (receipt, passport and application) to the tax office. You need to get a receipt from the tax officer confirming receipt of the documents. You can also submit documents through a representative (there must be a power of attorney, and the application must be marked by a notary) or sent by mail (with a list of investments and declared value).
5. 5 working days after submitting the documents, you can receive a certificate of registration of termination of business activity. Along with this document, an extract from the unified state register of individual entrepreneurs must be provided. If the entrepreneur does not appear at the tax office after the deadline for preparing the certificate, the documents will be sent by mail to the registration address.

For a step-by-step description of actions to liquidate a business, see the following video:

Is a certificate from the Pension Fund required?

Another important point is a certificate from the Pension Fund. Now, in order to close, you do not need to take a certificate from the pension about the absence of debts, but this does not relieve you from the obligation to pay contributions. Unpaid debts, one way or another, will “hang” on the entrepreneur, so it is better to pay off all the debt immediately.

Despite the fact that providing a certificate from a pension is not prerequisite closure, some tax authorities still require this document.

It must be remembered that this requirement is not legal, and in the event of such an action by the inspector, you can first write a complaint addressed to the head of the inspection, then to the Department and other higher authorities.

After receiving the closure certificate, you need to go to Pension Fund and request from specialists a statement of remaining payments. You should also receive receipts there, which can be paid at the same Sberbank. After submitting paid receipts to the Pension Fund, you need to receive a certificate of no debt. If pension debts remain unpaid, fines will be assessed, and sooner or later a demand for debt repayment will come. If former entrepreneur ignores demands for payment of debts, the outcome of the situation will be legal proceedings.

There is also no need to notify the Pension Fund itself about the closure; specialists will deregister the entrepreneur after receiving the relevant information from the tax office.

How to liquidate an individual entrepreneur with debts?

The procedure for closing an individual entrepreneur with debts is carried out in exactly the same way as without, namely: first, an application for closure is drawn up, after which the state fee is paid. The receipt and application must be taken to the tax office and a receipt for receipt of the documents must be obtained. All inspectors' demands regarding the need to pay off debts before closing are unlawful.

Previously, to close, it was necessary to take a certificate from the Pension Fund about the absence of debt. To do this, entrepreneurs first went there, took all the receipts, and after payment received a certificate. Now this certificate is no longer needed for liquidation.

An individual has the right to repay the debt after closing, but there is no need to delay this.

If the entrepreneur has decided to pay off all debts before the closing procedure, and there are not enough funds for this, it is necessary to go to court to obtain bankruptcy status. In payment of debt, the property that is sold in in the shortest possible time at market price. If there is not enough property to pay debts, the entrepreneur is obliged to work, and the amount of the remaining debt will be written off from the salary.

Liquidation of individual entrepreneurs with employees

If the business activity was carried out with the involvement of hired workers, you need to know some subtleties regarding how to close in this situation. The basis for dismissal of employees is the closure of the individual entrepreneur. The Employment Law states that 2 weeks before dismissal it is necessary to send a notice of termination of the employment contract to the employment service.

The dismissal procedure itself is carried out as follows: an order must be drawn up for each contracted employee. It is impossible to fire employees after an individual entrepreneur ceases to be listed in the unified state register. All employees must be terminated and paid off before changes are made to the roster. If in employment contract There is no clause regulating payments in the event of dismissal due to the closure of an individual entrepreneur, which means there is no need to pay compensation.

Some important nuances

During the process of closing an individual entrepreneur (or after that), you need to submit tax returns V deadlines. If there was no activity and there was no income, you need to submit “zero” declarations. If the entrepreneur was registered with the Social Insurance Fund, a report must be sent there.

If the entrepreneur carried out activities using cash register, it must also be deregistered. To do this you need to do the following:

1. On the day of submitting the application for deregistration of the cash register, you must remove the fiscal report from the cash register.
2. You need to provide technical information to the tax office. device passport, registration card, cash register, agreement with the central service center, passport and a copy of the balance sheet for the last reporting period.

Another procedure that needs to be completed after the termination of the activities of an individual entrepreneur is closing a bank account. If an entrepreneur decides to close an account before submitting an application, it is necessary to notify the tax office about this a week before the operation. Otherwise, the entrepreneur will have to pay a fine. When closing an account after cessation of activity, there is no need to notify the tax office. The procedure for closing an account is very simple: to do this, you need to go to the bank and fill out the necessary documents (the list differs in all banks).

After the business closure procedure has been completed, it is necessary to keep documents and receipts completely safe for at least four years. This will protect against possible misunderstandings and resolve controversial situations in the event of inspections by regulatory authorities.

This step-by-step instruction describes in detail the procedure for closing an individual entrepreneur. With its help, you will get the most complete idea of ​​how to close an individual entrepreneur in 2019, and also save your time searching for the necessary information.

1. Choose a method for closing an individual entrepreneur

There are two ways to close an IP:

1. Independent closure of an individual entrepreneur. A fairly simple procedure, which consists of preparing a number of documents and performing some preparatory procedures (paying taxes, fees, dismissing employees, etc.). In addition, by going through all the steps of closing an individual entrepreneur on your own, you will gain invaluable experience that may be useful to you more than once.
2. Paid closure of individual entrepreneurs through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of closing an individual entrepreneur on their own.

How much does it cost to close a sole proprietorship?

Close the IP yourself

Close an individual entrepreneur for a fee through a specialized company

The cost of paid closure of an individual entrepreneur depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for closing an individual entrepreneur, as a rule, is not included in this amount.

Note: the cost does not take into account the costs of taxes and fees, contributions, fines that may need to be paid, as well as the costs of settlements with employees (if any).

Comparison of independent and paid closure of individual entrepreneurs

2. We carry out preparatory actions

Before its closure, according to the law, an individual entrepreneur must fulfill only the first two points; he can fulfill the rest after cessation of activity. But, in practice, tax authorities often require that all the actions described below be performed at once.

Payment of taxes, fines and penalties to the Federal Tax Service

At this stage, you need to know exactly what amounts of taxes, fines and penalties you need to pay. Directly, the amount of taxes payable depends on the taxation system on which the individual entrepreneur is located. You can obtain accurate information about existing debts and overpayments of taxes, fees and fines by reconciling settlements with the tax authority.

You can read more about individual entrepreneur taxes on this page.

Paying insurance premiums “for yourself”

Deregistration of cash register equipment

If by the time the individual entrepreneur is closed you have not made the transition to a new type of cash register, to deregister you need to write an application, and on the day of submitting it to the tax authority, call an engineer from your central service center, who must draw up a fiscal report. Next, you need to submit the following documents to the Federal Tax Service (the list may differ in different tax authorities):

• application for deregistration;
• KKT passport;
• cash register registration card;
• cashier-operator's journal;
• agreement with the central service center;
• removed fiscal report;
• passport;
• a copy of the latest financial statements (declaration, balance sheet).

If you work at an online cash register, to deregister you will need:

1. Fill out an application for deregistration of the online cash register and, within one working day from the date of the occurrence of the circumstances in connection with which deletion was required, send it to the Federal Tax Service (to any tax office in paper form, via Personal Area CCP, or through OFD). Additionally, you need to provide a report on the closure of the fiscal drive.
2. Receive a card about deregistration of the cash register. The deadline for generating a Federal Tax Service card is 5 working days from the date of application. After another 5 working days, you will be sent an up-to-date card through the CCP or OFD office (if desired, you can request a paper copy from the tax office).

3. We prepare the necessary documents for closing an individual entrepreneur

Application for closure of individual entrepreneur

An application in form P26001 is the main document required to terminate the activities of an individual entrepreneur (download the form). Detailed instructions instructions for filling out, as well as application samples for 2019, can be found on this page.

Receipt for payment of state duty

In 2019, the state duty for closing an individual entrepreneur is 160 rubles. You can generate a receipt and also pay for it online using this service on the official website of the Federal Tax Service (section State duty for registration of individual entrepreneurs). There you can print out a paper receipt and pay for it at any convenient Sberbank branch.

4. We check the collected documents

The final set of documents should include:

1. Application for closing an individual entrepreneur (form P26001) – 1 copy.
2. Original receipt of state duty with a stamp of payment.

5. Submit documents to the tax office

The collected documents must be submitted to the tax authority that registered it (for example, in Moscow this is Federal Tax Service No. 46), and not to the one where it was registered (this does not apply to paying taxes and submitting reports). You can find out the address and contact information of your tax office using this service.

When independently submitting documents to the Federal Tax Service, an individual entrepreneur does not need to certify the signature on the application. However, when submitting documents through an authorized representative or sending documents by mail (necessarily with a declared value and an inventory of the contents), notarization is required.

6. We receive a document confirming the closure of the individual entrepreneur

After receiving the documents, the tax service is obliged to issue (send) a receipt confirming their receipt and, within 5 days, close the individual entrepreneur by issuing (sending) you a corresponding notification (form No. 2-4-Accounting) and the Unified State Register of Entrepreneurs (EGRIP) Record Sheet.

After the closure of the IP

Please note that:

• an individual is not exempt from paying taxes, fines, insurance premiums and other debts incurred during his activities as an individual entrepreneur;
• if any of the actions described above to prepare for the closure of the IP have not been completed, then after closure they must be completed as quickly as possible;
• if there is an IP seal, its destruction is not necessary;
• if necessary, an individual entrepreneur can be opened again immediately after closure (for example, for a quick transition to another taxation system).

Sooner or later, an individual entrepreneur thinks about terminating his business activities and closing his individual entrepreneur due to various circumstances. Basically, entrepreneurship does not bring profit or grows, which entails a change in the organizational and legal form. This article provides the answer to the question: “How can I close an individual entrepreneur?”

Preparation of documentation

After the entrepreneur makes a decision to terminate the activities of the individual entrepreneur, it is advisable to repay the debt to all budget funds for the purpose of deregistration and exclusion of accruals after receiving a certificate of termination of individual entrepreneurs.

Then the entrepreneur will need to collect a complete package of documents for submission to tax office. It is the territorial bodies of the Federal Tax Service Russian Federation(hereinafter referred to as the Federal Tax Service of the Russian Federation) are empowered to issue entrepreneurs a certificate of termination of activity.

The list of documents includes:

1. Application for termination of activities of an individual entrepreneur, form No. P26001.
   Please note that the application must be completed either by hand, in printed and legible letters, or in typewritten text. If any section of the application does not need to be filled out, it is advisable to put a dash.
   The application must be signed by the individual entrepreneur. If the application is submitted through a representative, an electronic portal, or by post, then it is necessary to notarize the authenticity of the signature.
   If the application is submitted when applying to Multifunctional Center, but personally by the applicant, then the signature on the application is placed in the presence of a representative of the multifunctional center.
2. Receipt of payment of the state fee (the state fee for termination of activity is 160 rubles).
   You can pay the state duty through the cash desk of any bank of your choice, or by bank transfer.
3. A certificate confirming the inclusion in the Pension Fund of the Russian Federation of information about the entrepreneur himself and employees, as insured persons, in the register of insured persons.

Let us note that it is not necessary to submit a certificate from a personalized account, since in case of its absence, an employee of the registering authority independently makes a request to the Pension Fund and receives the necessary information, however, the absence of this information in the register may complicate and complicate the process of registering the termination of an individual entrepreneur.

After submitting all documents, including the application for termination of activity, an employee of the registration authority must issue a receipt confirming receipt of the documents, indicating full list and date.

If documents are submitted by contacting the multifunctional center, then a receipt is issued by an employee of this center, unless the applicant has indicated another method of receipt. A receipt for documents sent electronically or by post can be sent to the applicant in the same way.

Let us note that tax officials do not have the right to demand that the entrepreneur provide other documents, since the above list is exhaustive in accordance with the norm of clause 4 of Art. 9 of the Law of the Russian Federation No. 12/9-F3.

Reporting and payment of taxes and fees

However, before submitting an application to the tax office, it is advisable to pay all outstanding taxes and fees. If the entrepreneur has not repaid the debt, then after the closure of the individual entrepreneur through government services, when the entrepreneur makes a decision to terminate the individual entrepreneur, the debt is not written off and must be repaid. In addition, due to failure to repay the debt on time, a penalty is imposed on the amount of the debt.

What reports should an individual entrepreneur provide at closing:

Before notifying the registration authority of the termination of its activities, the entrepreneur has a question: How and in which authorities is deregistration of an individual entrepreneur carried out.

Upon termination of individual entrepreneurship labor Relations with hired employees are terminated and the entrepreneur, as the policyholder, is excluded from the register in the territorial body of the Pension Fund of the Russian Federation, but only if there is no debt.

The pension fund must submit an application for deregistration as an insured, a copy of the extract on the state registration of the individual entrepreneur and information about the insured and employees. If a positive decision is made, the individual entrepreneur is deregistered from the date of filing the application and receives a notification of deregistration with the Pension Fund of the Russian Federation.

An entrepreneur can submit reports to the Pension Fund of the Russian Federation both before and after the termination of business activities. But, nevertheless, it is better to submit reports immediately in order to exclude the possibility of the fund’s employees accruing payments for payment, due to the fact that they were not notified of the termination of business activities.

Tax reporting depends on the taxation system the entrepreneur is currently in. If an entrepreneur is subject to a single tax on imputed income, then reporting must be submitted before notification of termination individual activities, but if the entrepreneur is on a simplified system, then the report is submitted in the first quarter of the next year.

Previously, before January 1, 2010, an entrepreneur also had to submit a declaration to the tax authority from the beginning of the tax year until the individual entrepreneur was deregistered within five days from the date of notification of termination of activity.

The positive point is that an individual entrepreneur, upon termination of activity, is not required to place funds in funds mass media notice of termination of business for the purpose of notifying all creditors, as opposed to legal entities for which this is mandatory. This greatly simplifies the procedure for terminating business activities.

Is an IP audit carried out at closing?

As for tax audits, the provision of paragraph 11 of Art. 89 of the Tax Code of the Russian Federation comes down to the fact that upon termination of activity, the tax office has the right to carry out an on-site tax audit of the entrepreneur, but for a period not exceeding the last three years. It is worth paying attention to the fact that this is the right of the tax inspectorate, since the Tax Code does not contain provisions on mandatory inspection. However, unfortunately, even after the termination of the activities of an individual entrepreneur, the tax authority also has the right to carry out desk and on-site audits.

A representative of the registration authority may refuse to register the termination of an individual entrepreneur if an incomplete package of documents is submitted, or the documents contain false information, however, the presence of debt is not a reason for the registration authority to refuse state registration of the termination of an individual activity, as stated in the provisions of the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 12, 2007 in case No. A3 8-2 471-4/278-2006.

The procedure for submitting documents to the registration authority

An entrepreneur can close an individual entrepreneur through government services by submitting documents, choosing a method convenient for himself:

• Personally to the tax office at your registered place of residence, and be sure to present your passport.
• Based on a notarized power of attorney through a representative (the representative must also present a passport).
• By contacting the multifunctional center (both personally and through a representative acting on the basis of a power of attorney);
• Send by mail with a description of the attachment and the declared value (it is also possible using courier services DHL Express and Pony Express);
• Electronically through the Submission service electronic documents for state registration" on the website of the Federal Tax Service of the Russian Federation.

However, when submitting documents electronically, some features are established, namely:

• documents must be scanned in accordance with accepted technical requirements;
• must also be certified by a notary or an electronic digital signature of the applicant, which must be valid at the time of signing the application and sending the documents.

Completion of the procedure for registering the termination of an individual entrepreneur.

The period for state registration of termination of an individual entrepreneur is five working days from the date of submission of the full package of documents. As a result of the termination of business activities, the individual entrepreneur receives an entry sheet from the unified register (USRIP). The moment of termination of individual entrepreneurial activity is considered to be the date of making an entry in the unified state register of individual entrepreneurs.

Find out how to properly liquidate a business:

In addition, if an entrepreneur used a cash register (cash register) when conducting business, it is necessary to deregister the cash register. To do this, an entrepreneur needs to contact the tax office, receive an application and call a service center employee to generate a fiscal receipt. It is advisable to do all this before registering the termination of individual entrepreneurial activity.