Is it difficult to close an IP? Liquidation of individual entrepreneurs in the tax office with debts and employees

21.10.2019

To officially terminate its activities, an individual entrepreneur needs to collect the necessary documents to close an individual entrepreneur.

The entrepreneur begins the procedure for terminating his activities by making this decision. In accordance with the law, the reasons for closing an enterprise can be various reasons, for example, bankruptcy, death of the person in whose name the business is registered, a court decision banning a certain type of activity, and others. Accordingly, each case requires a certain set of documents.

However, the most common case of termination of activity is the desire of the business owner himself. In this regard, in this article we will consider the question of what papers are needed to close an individual entrepreneur when a businessman decides to close an enterprise on a voluntary basis.

Requirements for the list of documents

At the moment, when initializing the procedure for closing an individual entrepreneur, the following documents must be submitted to the Federal Tax Service:

statement established by law sample;
a receipt with a stamp indicating payment of the state duty.

It must be remembered that if an entrepreneur visits the tax office in person, an identification document is required. IN in this case it will be a civil passport.

If the papers are submitted to the inspectorate with the help of an intermediary, it will be necessary to issue a power of attorney certified by a notary to represent the interests of the entrepreneur.

And finally, when sending documents by Russian post by registered mail, a mandatory inventory of all documents is required.

Documents for closing an individual entrepreneur can also be submitted electronically, but in this case, the submitter must have a valid electronic signature key (EDS).

Application for termination of business activity

In order for a businessman to have the status of an individual entrepreneur officially removed, tax authorities require him to submit a corresponding application on form P26001.

This application form must be taken from the inspectorate or downloaded independently from the official website of the Federal tax service. The application must be completed in accordance with legal requirements. A sample form for filling out can be viewed at specialized information stands at the tax authorities.

Filling out form P26001 to close an individual entrepreneur

An application filled out with errors is a reason for refusal in the closure registration procedure. In this regard, it is recommended to be very careful when filling out.

Since 2013, the application form in form P26001 has been significantly simplified compared to previous years, therefore, as a rule, practically no questions arise regarding its execution

The first thing you need to fill out is information about the individual entrepreneur, which must correspond to the data entered during registration. On line 1.1, enter the OGRNIP number, which was assigned by the tax office when state registration businessman as an individual entrepreneur. Lines 1.2-1.4 indicate the full name of the entrepreneur, which must be written in Russian letters. Line 1.5 contains the taxpayer identification number.

issue personally to the applicant;
be issued personally to the applicant or to an authorized representative;
send by mail.

There, you must indicate the contact information of the entrepreneur: telephone number and email address.

All of the above must be certified by the signature of the submitting person.

Point 3 is filled out by tax office employees.

Paragraph 4 must be completed if the entrepreneur is unable to personally provide the necessary papers to the Federal Tax Service and will transfer these powers to his representative or send the documentation by mail. In this case, it will be necessary to certify by a notary his signature, which was affixed in paragraph 2, therefore paragraph 4, as a rule, is filled out in a notary office while simultaneously drawing up a power of attorney for the intermediary.

The application must be filled out in block letters; blots are prohibited.

Receipt for payment of state duty

The next required document is a receipt for closing an individual entrepreneur, which will confirm payment by the entrepreneur of the state fee. The cost in 2014 is one hundred and sixty rubles, the same as in the past. The receipt form is in the form and is paid in the same way as any other payment to the budget.

You can find out the details to fill out:

V tax authority;
on the Federal Tax Service website.

The budget classification code for closure of individual entrepreneurs in 2014 has the following number: 182 1 08 07010 01 1000 110.

A rather pleasant innovation for businessmen was the ability to generate receipts automatically. After filling out the necessary information on the website, the finished receipt can be paid immediately from your current account, or printed and paid at Sberbank.

So, we have reviewed the main documents for liquidating an individual entrepreneur, which every individual entrepreneur must have. However, depending on the nuances of business activity, other documents may be required.

Difficulties in preparing documents

We can confidently state the fact that for a businessman who submits reports on time and pays all necessary payments, the procedure for collecting documents does not cause any difficulties. The main thing that you should pay attention to is fulfilling all the requirements for filling out an application for closing an individual entrepreneur and accurately filling out the receipt details. Therefore, it is recommended to carefully follow the presented samples, or consult the territorial tax office.

As already mentioned, it is necessary to carefully check the receipt for closing an individual entrepreneur, since the most common mistake is the incorrect entry of the KBK number due to its frequent changes. In other matters, difficulties should not arise, of course, if the business was conducted openly and in accordance with the law

The considered list of documents for closing an individual entrepreneur is mandatory and the same for everyone.

Additional documents

Above we discussed the papers that are submitted to the Federal Tax Service by every entrepreneur closing his business. As noted earlier, the list of documents for closing an individual entrepreneur is influenced by the specific situation, ranging from the circumstances of the termination of business activity to its specifics. Therefore, a businessman must take into account all these subtleties when collecting documents.

The list of required papers can be expanded by documents confirming the delivery of licenses and other documents that were received by the businessman during the implementation of certain types activities.

You may also need mandatory confirmation for the Federal Tax Service regarding withdrawal from KKM accounting, if it was used in the process of work. A bank certificate confirming the closure of a current account is submitted to tax office only if the account was canceled while the business was still in operation.

In general, liquidation of an enterprise is not a very complicated process, and the necessary documents can be completed quickly if desired.

In the event that a businessman was previously an employer for employees, then the list of documents will be supplemented with a certificate from the Pension Fund. If the individual entrepreneur did not have employees, then confirmation of the absence of debt from the Pension Fund of the Russian Federation is provided at the request of the entrepreneur, since, in accordance with the law, it is possible to pay off debts while already being an individual.

The tax service is obliged to register the closure of an individual entrepreneur, regardless of the existence or absence of debts.

Only after the mandatory and additional papers for terminating the activities of an individual entrepreneur have been collected, the entire set can be safely submitted to the registration authority.

What documents remain with the former individual entrepreneur?

After the termination information individual as an individual entrepreneur will be entered into the Unified State Register of Individual Entrepreneurs, the former businessman will be issued the corresponding USRIP entry sheet.

Documents previously issued during registration are not surrendered, but remain in hand. The package of documents submitted to the territorial department of the tax inspectorate for closing an individual entrepreneur is not returned. In principle, the application and the original receipt will not be needed.

If a private entrepreneur had an electronic digital signature, then it will definitely not be useful, since it was issued to an individual entrepreneur.

Profits may dry up, customers may go to a competitor, and now the time has come to close. Before closing an individual entrepreneur, you need to perform a number of preparatory actions: deregister the cash register, dissolve the staff, report to the funds, close the current account and liquidate all your debts. If you start the procedure without all these measures, you can get into trouble: accumulate impressive tax debts, penalties and fines. And terminating contracts with staff after changing the status of an individual entrepreneur to an individual looks like hellish work. Necessary follow the sequence of actions, and we’ll tell you how.

Getting ready to close the IP

The preparatory stage of liquidation of an individual entrepreneur is the most important and responsible. The paperwork that lies ahead will seem like a mere trifle compared to the amount of work that needs to be done before it.

Below are step-by-step instructions for preparing for the closure of an individual entrepreneur in 2019, which must be followed in order to avoid the accrual of penalties for late payment of insurance premiums and problems with the dismissal of employees.

1. Closing debts

First of all, take all the papers you have, TIN, pay slips and go straight to the tax office. Find out from the inspector whether you have debts and unpaid taxes. They could have formed by accident.

If you have debts, pay them off quickly and provide the Federal Tax Service employee with confirmation of payment. At the same time, you can pay off debts to medical and pension funds. Since 2019, the Federal Tax Service also accepts contributions, so you won’t have to go far.

This action is, as it were, optional, since according to Law No. 129-FZ, when liquidating an individual entrepreneur, tax officials do not have the right to demand a certificate from the Pension Fund of the Russian Federation, and they are obliged to close you down even if you have debts. But it’s better not to lose sight of this step, the amount has completely accumulated and you will have to pay it. Sooner or later. And it’s better sooner than later with penalties and fines. Moreover, you can find out the debt on contributions without leaving your home:

In your personal account on the Pension Fund website;
On the bailiffs website;
Or on the government services website after registration.

2. We terminate all contracts

We are talking about agreements and contracts with partners and other third parties. Not with employees. There are two ways to terminate your relationship with them:

Complete all the promised work a little faster by agreeing with each third party individually.
Terminate fulfillment of obligations unilaterally. The option is attractive, but do not forget that you will have to pay a penalty or bear other liability specified in the contract.

Before liquidating an individual entrepreneur, be sure to terminate contracts with third parties, organizations and partners, since the financial responsibility that falls on you as an entrepreneur will not go away after losing your status. And as an individual, you will still have to pay off all debts.

3. Disbanding the staff

The next step before liquidation of the individual entrepreneur is the dismissal of workers. You must notify them of your dismissal. 2 months before closing. This procedure is dictated in Article 81 of the Labor Code.

Be sure to ensure that each employee signs the notice you drafted. Send another notification to the Employment Center with your full name, position, qualifications and wages each employee and report on the personnel to the Pension Fund and the Social Insurance Fund. For the current period, you should provide the 4-FSS form to the FSS, and to the Pension Fund: ADV-6-2, ADV-6-5, SZV-6-4 and RSV-1.

4. We deregister the cash register

Almost all businessmen are required to use cash register equipment for payments. Exceptions are specified in Art. 2 Federal Law No. 54. This:

Travel companies;
Taxpayers on a patent;
Sale of securities;
Catering at educational organizations;
Trade in lottery tickets;
And some other types of work.

Until 2017, KKM could not be used by entrepreneurs on the simplified tax system and UTII, however, after the publication federal law from 2016 “On the application cash register equipment“Both simpletons and businessmen will have to acquire a cash register. If you have it, the next step to close the individual entrepreneur is to deregister the cash register.

To do this, take your cash register and visit the tax office with him. An authorized person will check it and deregister it independently.

5. Closing the current account

The next step that needs to be taken to close the individual entrepreneur is to get rid of the account. To properly close a current account, follow step by step instructions:

Pay off debts, pay taxes, loans, fines, commissions, contributions, complete settlements with counterparties - do everything for which you may need a bank account.
Withdraw the balance from the account either in cash or by transfer to a personal account.
Next, you need to submit an application to close the account using the correct form, which will be provided to you by a bank employee. Free presentation is not allowed.
Wait for the bank's response, it will send you a notification with the date indicated in it, from which your account will be officially closed.
Then wait for the notification about the actual closure of the current account, which will also arrive to you by mail.
Report the closure to the Social Insurance Fund, Pension Fund and Federal Tax Service in person or by registered mail.

You may need a package of documents, the composition of which is determined by the bank. It must be specified in the agreement that you entered into to open the account.

How to close an individual entrepreneur in 2019

Now you have no way back. Accounts are closed, staff are disbanded, reporting to regulatory authorities. There is no point in working anymore; you can proceed directly to the closing procedure itself.

To close your individual entrepreneur correctly and the first time, follow the step-by-step instructions that are relevant for 2019 and consist of filling out a special form, paying the state fee, collecting documents and going with all this stuff to the Federal Tax Service.

1. Fill out form P26001

P26001 is a form for state registration of termination of activities as an individual entrepreneur. It has been in effect since 2013, in which it was simplified as much as possible. The updated form consists of only one sheet, on which only 6 fields need to be filled out. They must be filled out correctly, since this stage becomes the most common reason for failure:

You can download the form on the website nalog.ru. The Federal Tax Service itself will also provide it to you, so if you are not too lazy to go, you can contact the tax office. They also provide services for filling out the form, but the specialist you will be allocated will have to pay; the cost of his services is set individually.

2. We pay the state duty: how much does it cost?

The fee for the procedure for closing an individual entrepreneur costs only 160 rubles, the same as last year. You can ask for a receipt from the tax office or generate it online on the Federal Tax Service website, and then download it to your computer and print it out. You can pay the cost of the duty at any Sberbank, after which be sure to save the receipt, it is included in the package of documents for closing an individual entrepreneur.

3. We collect a package of documents

TIN, passport, application and payment receipt - these are all the documents for closing an individual entrepreneur. The quantity is small. Check them again, make sure everything is in place, and go to your Federal Tax Service to turn them in. A service employee will accept your documents through the registration window and issue a receipt confirming that the securities have been accepted.

After 5 days, the tax office will decide to close the individual entrepreneur and issue you a certificate of registration of termination of the activities of an individual entrepreneur and a sheet from the Unified State Register of Entrepreneurs stating that you are no longer an entrepreneur. Follow him to the tax office, taking with you the receipt and passport.

If you decided that your authorized representative would hand over the documents for closing the individual entrepreneur, you had to have a power of attorney certified by a notary regarding the legality of such actions. Using it, your intermediary can collect the certificate of liquidation of the individual entrepreneur.

What does a debtor need to close an individual entrepreneur?

If you have unfulfilled obligations to the Federal Tax Service, the closure of the individual entrepreneur will still be successful. Because by law tax authorities have no right to require you to repay these debts and providing a certificate of fulfilled obligations.

You can close an individual entrepreneur if you still have debts:

For social insurance;
Pension;
Medical;
To employees;
To creditors.

But remember that the debt will not be written off from you. It will simply transfer to the individual and will be collected in court.

We close a business remotely

If you don’t have time to go to the Federal Tax Service, you can close the individual entrepreneur remotely - using the service on the government services website or by mail.

Online

Liquidation of individual entrepreneurs through the government services website is the most quick way. But it is relevant only for those who opened it in the same way and are already an official user of this service. By default, they already have a digital signature and registration on the site, which is not so easy to complete.

If this applies to you, and you decide to close your individual entrepreneur yourself through government services, follow the step-by-step instructions relevant for 2019:

Log in to the site system, select a special service and send scans of the documents that are needed to close an individual entrepreneur: a receipt for payment of state duty, a document confirming your removal from the personalized account and the completed form P26001.
Wait for the notification that will come to you by mail that the documents have been accepted for consideration.
Within 5 days, expect a response from the Federal Tax Service, and if you did everything correctly, a certificate of termination of the individual entrepreneur and a sheet from the Unified State Register of Entrepreneurs stating that the individual has lost the status of an entrepreneur.

By mail

It is not difficult to close an individual entrepreneur by mail; you need to send all standard documentation by registered mail with a list of attachments. You can use the services courier services Moscow.

Before sending, you will have to visit a notary and certify your own signature on the application. Under no circumstances sign in advance; this must be done in front of an authorized notary.

A certificate confirming the closure of an individual entrepreneur will be sent to you by mail to the address specified during registration of business activity, but only if you indicate subparagraph 3 in paragraph 2 of the application - “Send by mail.” If you indicated subparagraph 2, the tax office will hand over the certificate to you personally or to your authorized representative.

Closing an individual entrepreneur through a third party

If an individual entrepreneur does not have time to close his business on his own, or the businessman is outside the country, he can shift this responsibility onto the shoulders of his trusted representative. It can be anyone: a relative, friend, comrade, neighbor, company management, partner or lawyer.

Go with him to a notary to certify the power of attorney and begin mediation legally. Take with you:

Your passport and that of the intermediary;
TIN and OGRNIP;
Application for closing an individual entrepreneur;
Extract from the Unified State Register of Individual Entrepreneurs.

AND make sure that the statement was issued no earlier than 5 days ago. Do not sign the petition; the notary must personally see and certify that he saw you do it.

After going to the notary, your intermediary can submit documents and expect to receive the result legally.

Next steps: submit declarations

After the tax office liquidates the individual entrepreneur, you will need to file a mandatory annual return under your tax regime:

If you still haven't paid off your debts, you need to do it quickly. Don't forget, penalties and fines continue to rise. If you have a personal seal, it is not necessary to destroy it.

After closing you can go straight through new registration and open a business like individual entrepreneur.

Reorganization of an individual entrepreneur into an LLC

Business activity can be terminated for various reasons. For example, due to the need for reorganization. According to the law, it is impossible to transfer an entrepreneur to an LLC, since this is not a form of enterprise, but the status of an individual. Therefore, before opening an LLC, you need to close as an individual entrepreneur.

Algorithm for opening an LLC:

Creation of the charter of the future organization;
Development of a document on registration of an LLC with a name;
Drawing up an application for registration of an LLC;
Paying the state fee and receiving a receipt;
Submission of all the above documents to the Federal Tax Service;
Waiting 5 working days;
Receiving notification of registration or refusal;
Registration with the Social Insurance Fund and Pension Fund, after which you will be assigned codes;
Development of your own print;
Opening a bank account.

After such simple manipulations, you will be entered into the state register as an LLC.

On your tax return, be sure to check the required “Reorganization” box.

How long to keep documentation

Closing an individual entrepreneur is not difficult, but it is much more difficult to save all the documentation after the procedure for closing an individual entrepreneur. The shelf life of the certificate is 4 years after its issuance. Accounting documents, tax accounting, as well as other papers on expenses and income of a once existing company must be kept for the same period - 4 years.

But HR documentation may be useful even after 75 years. Exactly so much of it needs to be protected from accidental loss. So don’t rush to throw away piles of papers; they will remind you for a long time of the times when you tried yourself as a businessman.

How to close an individual entrepreneur in 2018? Every year our Government revises the amount of the insurance year, and many entrepreneurs, having learned the new amounts of fixed payments, decide to close their individual entrepreneurs. How to do this correctly and competently, so that later government agencies did you have any complaints?

How to act

Let us immediately note that you can close an individual entrepreneur yourself, or you can turn to specialized ones for help and use their services. The first option is cheaper, and the second is more comfortable. What is necessary to close and how much does it cost to close an individual entrepreneur if an entrepreneur decides to save money and go through the procedure on his own? Below we will try to give the most detailed answer to this question.

On the general procedure for liquidation

What is needed to close an individual entrepreneur in 2018? The general procedure for closing an individual entrepreneur is as follows: you will need the following documents:

application to close an individual entrepreneur;
payment receipt;
IP passport.

Step by step instructions

Now let's move on to step-by-step instructions for liquidating an individual entrepreneur in 2018:

It is necessary to fill out an application to close an individual entrepreneur. Form P26001 “Application for state registration of termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity” can be obtained from the tax office or downloaded from the official website of the Federal Tax Service.

If you have any difficulties filling it out, you can see the instructions for filling it out. The application can be submitted either in paper or electronic form ().

Next, you need to download from the Federal Tax Service website a receipt form for payment of the state fee for closing an individual entrepreneur: the online service provides the opportunity to fill out the receipt immediately using the Federal Tax Service’s electronic databases. This will eliminate the possibility of errors in specifying payment details.
Payment of state duty at a Sberbank branch. The state fee for closing an individual entrepreneur in 2018, as in 2016, is 160 rubles.
After the state duty for closing an individual entrepreneur has been paid, the completed application and receipt for payment of the state duty must be submitted to the tax office at the place of registration of the individual entrepreneur.

This stage in closing an individual entrepreneur can also be accomplished through the Federal Tax Service website: using the online service, you can generate and send an electronic package of documents to the tax office; they must be certified by an electronic digital signature or by a notary

5 working days after delivery necessary documents To close an individual entrepreneur from the tax office, you need to receive a record sheet and a notice of deregistration of an individual as an individual entrepreneur with the tax authority. By the way, the day of submitting documents is not included in these 5 days.

If for some reason you do not come to the tax office at the appointed time, then the documents are sent to your place of registration via the postal service by registered mail. To receive it, you need to have a receipt issued by the tax service and a passport.

The process of closing an individual entrepreneur completes (if necessary), as well as closing the current account of an individual entrepreneur in a bank, if you have one. And don’t forget to deregister the cash register, otherwise you may face a large fine. These actions, by the way, can be performed both before and after filing documents for closing an individual entrepreneur.

If you are far from the tax office (for example, you live and are registered in different cities), documents for closing an individual entrepreneur can be sent by mail by letter with a declared value and a description of the investment. Then the date of submission of documents will be considered the day when the documents reach the tax office. This date will appear on the notice, as well as the signature of the person who received the documents.

If you follow everything exactly according to the step-by-step instructions described above, you can close the individual entrepreneur yourself without any difficulties or problems.

Example of filling out form P26001

Do I need a certificate of no debt from the Pension Fund of Russia?

Previously, when closing an individual entrepreneur, it was mandatory to obtain a certificate of absence of debt from the Pension Fund for further submission to the registration authority. Without this, the registration authority would not accept documents for closing an individual entrepreneur.

Due to changes in legislation, the situation has changed: now the tax office itself must request information about the debt of individual entrepreneurs to the Pension Fund of Russia.

It follows from this that now individual entrepreneurs do not need to receive a certificate of absence of debts from the Pension Fund.

But still, in practice, in order to avoid misunderstandings that may arise later if there are arrears in contributions, it is recommended to attach this certificate when submitting documents to the tax office.

How to get a certificate

In order to obtain a certificate of no debt, you need to visit the Pension Fund branch where you are registered. You need to have with you:

Please note: only photocopies of the documents provided must be submitted to the Pension Fund, and all originals must remain in your hands, including receipts.

Procedure for obtaining a certificate

An approximate algorithm of actions for obtaining help is as follows:

You come to the Pension Fund branch where you are registered and bring the necessary documents.
A Pension Fund employee accepts your documents.
The Pension Fund employee makes the final reconciliation and issues you a report.
The Pension Fund employee calculates your debt or overpayment as of the closing date. If there is a debt, he will give you receipts for its repayment.
Then you go to the nearest Sberbank branch and pay these receipts (preferably on the same day).
After repaying the debt (on the same day or the next), you bring receipts with a note about payment to the Pension Fund office.
The Pension Fund employee issues you a certificate of no debt the next day.

How to close an individual entrepreneur with debts

There are situations when an individual entrepreneur decides to stop his activities, but he still has debts to the Pension Fund. And the question immediately arises of how to close an individual entrepreneur with debts to the Pension Fund in 2018. After all, if you do not close the individual entrepreneur until he pays off his debts, then during this time a new amount will accumulate, since fixed payments must be paid, even if the activity is temporarily stopped.

Previously, without full repayment of debts and provision of a certificate from the Pension Fund to the tax office, the closure of an individual entrepreneur was not carried out. Now deregistration of an individual entrepreneur is possible even if there is a debt. The debts, however, will not go anywhere and will be registered with you as an individual.

Sooner or later this debt will still have to be repaid. If you do not come to the Pension Fund on time, the Pension Fund will look for you to get your debts repaid.

The fastest way to close your individual entrepreneur: Video

Closing an individual entrepreneur is a common procedure. To do everything correctly, without violating the law, you need to know the procedure.

Before collecting documents and submitting them to the Federal Tax Service, you should make sure that you have filled out correctly tax return and submitted all reports to the FSS. Subject to availability cash register it needs to be deregistered. Only after this can you start collecting documents.

Need to collect:

photocopy of TIN;
passport;
photocopy of passport;
receipt of payment of state duty;
individual entrepreneur registration certificate;
power of attorney if the closing is carried out by a representative;
completed application for closing an individual entrepreneur.

In this case, the state fee must be paid in advance, its amount is small - only 160 rubles. This can be done at any bank or online. Despite the fact that the amount is small, if there is no receipt, the application to close the individual entrepreneur will not be accepted.

How to correctly fill out an application for liquidation of an individual entrepreneur?

The application form can be completed either online or in writing. If you are filling out the form by hand, use black ink and write in block capitals. When filling out electronically, it is better to choose the Courier New font, size 18.

The application must include your surname, initials, and Taxpayer Identification Number (TIN). It is not necessary to bring the document in person; it can be sent by mail or handed over to a representative by issuing a power of attorney for him. The document must include an email address and a telephone number where you can be contacted in case of questions.

Closing an individual entrepreneur: step-by-step instructions

To close the IP as quickly and easily as possible, follow these instructions.

Stage 1

Resolving debt issues.

First of all, you need to deal with all existing debt obligations. Of course, you can close an individual entrepreneur with debts, but no one will exempt the entrepreneur from paying them.

Stage 2

State duty.

You must pay a state fee. Its size is small, but it is very important to fill out all the details correctly. If a mistake is made, you will have to pay the fee a second time. The form for payment can be issued by the Federal Tax Service or it can be filled out online on the official website.

After filling out the document, you can print it and make payment at any bank branch.

Stage 3

Preparation of documents, confirmation of absence of debts.

The tax office needs to clarify whether the procedure will require data from the pension fund. Currently, it is not necessary to provide them, but it is best to find out this point in advance. After all, some branches of the Federal Tax Service do not allow you to close an individual entrepreneur if there is no certificate of no debt.

Stage 4

Submission of documents to the Federal Tax Service.

After collecting all the documents, you need to submit them to the Federal Tax Service. This can be done in several ways:

personally;
by mail with an inventory of the contents and declared value;
with a representative, having previously issued a power of attorney for him;
via the Internet.

Moreover, many people today use the latter method, because it is simple and fast. It is very easy to close an individual entrepreneur online if you opened it in the same way. That is, if there is an electronic signature and personal account the procedure will not be difficult.

Stage 5

Receiving documents on the closure of individual entrepreneurs.

Within 6 working days, you should receive documents that will confirm the official closure of the individual entrepreneur. You will also be given a record sheet from the Unified State Register of Individual Entrepreneurs. However, if errors were made in the paperwork, the closure of the individual entrepreneur may be refused.

Features of closing an individual entrepreneur with and without an employee.

All employees must be terminated before the closure process can begin. Two weeks before dismissal, all information about this must be sent to the employment service.

Dismissal is carried out with the following wording: at the initiative of the employer in connection with the termination of the company's activities.

After this they issue final payment. In the future, the procedure looks as described above. You need to write an application, pay a fee, and submit documents to the Federal Tax Service.

What is needed to close an individual entrepreneur with debts?

The procedure for closing an individual entrepreneur in the presence of debts according to the algorithm does not differ from the usual procedure. It is possible to close an individual entrepreneur if you have debts, but you still cannot do without paying them off. If an individual entrepreneur has debts to the Pension Fund of Russia or other bodies, it must be closed in the same branch of the Federal Tax Service where it was opened.

Closing deadlines are not clearly stated, but the deadlines for reviewing documents have limits: a maximum of 5 working days. The deadlines within which all debts must be repaid are also indicated. In particular, if there is a debt to the pension fund, then it must be repaid within two weeks from the date of closure of the individual entrepreneur. Submission of reporting on the closure of individual entrepreneurs is carried out within the following deadline:

if the work was carried out according to the usual system - until the moment when the entrepreneur’s status is liquidated;
if according to the simplified tax system - before the 25th day of the month following the month of closure of the individual entrepreneur.

If an entrepreneur refuses to pay the debt, then representatives of the pension fund can apply to the judicial authorities to forcibly recover the funds. Debts often arise before the Federal Tax Service.

In this case, the individual entrepreneur will be closed when all the debt is repaid, and all fines for non-payment of taxes must also be paid. In this case, the amount of expenses can be decent. If the owner of the individual entrepreneur does not have cash To repay the debt, property owned by the entrepreneur can be used as payment. At the same time, it will not be sold at market value.

In addition, the costs include the costs of carrying out all activities for the sale of property and paying for the services of a manager. However, there is an option in which you can avoid losing property and becoming bankrupt. In this case, the court postpones the payment deadlines or reduces the debt burden by assigning installments. Based on all of the above, it becomes clear that it is possible to close an individual entrepreneur with debts.

But you need to remember that debts will still have to be paid. If the entrepreneur refuses to do this, he will face legal proceedings, which may subsequently lead to confiscation of property.

Individual entrepreneur bankruptcy procedure

The fact that an entrepreneur is bankrupt is decided only by an arbitration court. In this case, any entrepreneur can be declared bankrupt. For this to happen, there must be prerequisites. The main signs of bankruptcy include:

the amount of debt is greater than the value of the entrepreneur’s property;
for more than 3 months the individual entrepreneur has not fulfilled his debt obligations to his creditors;
the cost of obligations is more than 10,000 rubles.

An application to the arbitration court to declare an individual entrepreneur bankrupt can be submitted by the entrepreneur himself if he has debts to the Federal Tax Service, creditors, pension and other funds. At the same time, the fact that an individual entrepreneur is insolvent must be supported by evidence. For this purpose it is carried out financial analysis, then the arbitration court issues an opinion on whether signs of bankruptcy have emerged.

After this, the following documents are sent to the arbitration court of the region where the individual entrepreneur is registered:

application for recognition of bankruptcy;
a list of debts for each creditor;
certificate of registration of individual entrepreneurs.

Documents are also required confirming that the entrepreneur is the owner of the property, and it must indicate how much the property is worth. After all this, an analysis is carried out of how solvent the entrepreneur is. The next step is to find a compromise between the debtor and creditors.

Next, bankruptcy proceedings begin, during which the entrepreneur’s right to property is lost, and the property itself is sold to cover debts. After this, the individual entrepreneur is declared bankrupt. The cost of the entire procedure is about 400 thousand rubles. It is more profitable to bankrupt an individual entrepreneur if the amount of debts exceeds this amount. In this case, bankruptcy is the most profitable option. But only if the entrepreneur has no property.

If hidden property is somehow revealed, then penalties will be imposed on the entrepreneur. In addition, over the next year, engage in entrepreneurial activity bankrupt will be prohibited.

You can close an individual entrepreneur at any day: even the next day after registration, there are no restrictions in the law. The tax system also does not play a role.

It’s cheaper to close an individual entrepreneur as soon as you decide because while the individual entrepreneur is working, you need to pay fees. For a year it’s 27,990 rubles, for six months it’s 13,995 rubles.

Deal with debts

Some entrepreneurs think: “I’ll close the IP and won’t owe my partners.” This is wrong.

After the closure of the individual entrepreneur, the debt remains; if it is not paid, you can be taken to court as an individual. It’s like with citizenship: when a person changes citizenship, debts in the previous country do not disappear. Therefore, the first task is to deal with obligations.

Make money without scandal

It’s better to figure it out before closing the IP. As soon as you lose your individual entrepreneur status, the bank blocks transfers from your current account, and you can no longer legally pay your partners. We will have to come up with payment schemes through an individual.

The second task is, on the contrary, to collect debts. If clients pay you back old debts, and you closed the individual entrepreneur, this is an illegal business. The tax authorities won’t like this, and you might get a fine. To play it safe, collect money from clients while the individual entrepreneur is working.

Close account

If you've dealt with your debts, it's time to deal with your checking account. There are no deadlines in the law for closing an account, so technically you have the right to close it at any time.

In practice this is not the case. The tax office will be wary if it sees a working account: why pay for account maintenance if you are no longer an individual entrepreneur? If a person is ready to spend money on a bank, it means he plans to receive income without the status of an entrepreneur, and this is illegal.

In order not to irritate the tax authorities, close the account before submitting documents. Immediately after you receive money from clients and pay suppliers.

If there is money in the account, the bank will give it back. Modulbank gives the money when closing the account: you close the account from your personal account, indicate the details for the transfer, and the bank transfers the money. There is no need to go anywhere.

Pay the state fee

To close an individual entrepreneur you have to pay a state fee, in 2017 it is 160 rubles.

In order not to search for details, prepare a payment slip on the tax office website. Preparation takes five minutes: go to the website, select the item “State duty for registration of individual entrepreneurs” → “State duty for registration of termination of a private entrepreneur’s activity as an individual entrepreneur”, and then follow the prompts.

When the payment slip is ready, pay the state duty: you can pay from the tax website or download and pay through the bank cash desk. Any Russian bank is suitable for payment.

Save your payment confirmation— a receipt from the bank or an extract from the Internet bank. The tax office itself checks whether you paid or not, but it is safer to bring the receipt with you.

Fill out the application

The next step is to fill out an application to close an individual entrepreneur.

The application must be filled out in one copy, on the computer or by hand. Filling it out takes just a minute: write information about the individual entrepreneur, choose how to receive closure documents, and the application is ready.

The statement is simple, but here's what you need to know:

indicate the phone number and email you use. If the tax office doesn’t like something in the application, she can call. You will resolve the issue faster if she gets through to you;

fill out the fourth paragraph only if you are submitting an application through a representative. In general, you can submit an application yourself or through an intermediary - an accountant, mother or any other person. The main thing is to indicate this in the application.

This is what the statement looks like:

How to fill in print the application, but do not sign it. You can only sign in the presence of a tax official, otherwise the tax office will not accept the application.

Submit documents to the tax office

We are in the middle of the road, now the documents need to be submitted to the tax office. Here's what you'll need:

copy of passport;
confirmation of payment of state duty;
statement.

Documents can be submitted in different ways, they differ in complexity, price and reliability.

Submit the documents yourself. Documents are accepted by the tax office at the place of registration of the individual entrepreneur. If you don’t remember the address of your inspection, you can find it on the tax website.

The website shows the address and work schedule of the inspection:

By mail. You certify all documents with a notary, send them by letter with the declared value and a list of documents. The letter may take two weeks, a month, or may be completely lost.

Through intermediaries: online accounting, MFC or mom and dad.

Intermediaries will need additional documents: if the intermediary submits an application via the Internet, an electronic signature is required; if live, then a power of attorney from a notary. Usually all this is prepared by intermediaries.

On the tax website. This method is suitable if you have an electronic signature: then you don’t need to go to the tax office, and all documents are uploaded via the Internet.

With any method of submitting documents, the tax office issues a receipt: which employee took the documents, which ones and when. If you submit in person, the tax officer will hand over the receipt; if via mail, he will send you a letter; if via the website, you will download a receipt with an electronic signature.

Keep the receipt until the tax office closes the individual entrepreneur. If the tax office loses the documents, you will prove that you submitted them. The tax office will not restore anything, but you will not have to pay state duty again.

Get an extract from USRIP

To make sure that the individual entrepreneur is closed, you need to receive a document from the tax office - an extract from the Unified State Register of Enterprises. The tax office has five working days to issue an extract, the period is counted from the next day after the documents are submitted. If submitted on May 15, the tax office will prepare an extract by May 22.

The extract looks like this:

You cannot forget about the discharge. The tax office may not close the individual entrepreneur due to a typo in the patronymic and wait until you come for an extract. When you come, he will say so. But you still don’t come, the individual entrepreneur is working, the debt is accumulating.

How the tax office will transmit the extract depends on the application to close the individual entrepreneur. If you write that you will pick it up in person, then you will hand it over; if through an intermediary, it will be transferred to an intermediary, for example, a Modulbank lawyer.

Pay dues

If you have the statement in your hands, pay insurance premiums: V pension fund and a health insurance fund. The time to pay fees is 15 days from the date of closure of the individual entrepreneur.

The amount of contributions is fixed and depends on minimum size wages. This year it is 27,990 rubles. The good news is that you pay the fee not for the whole year, but for the duration of the individual entrepreneur’s work. It turns out that from the first of January to the last day of the individual entrepreneur - the date when you were discharged from the Unified State Register of Individual Entrepreneurs. If your statement says May 13, pay your dues from January 1 to May 13.

If you earned more than 300,000 rubles in a year, you have to pay additional fees: you count 1% of the amount you received into your account, minus 300,000 rubles. The contribution is also calculated from January 1 to the last day of work.

The tax website prepares the payment for payment. Go to the website and choose how you will pay and for what. There are a lot of tips on the site: if something is not clear, see the explanations.

Here's what you need to write:

who pays - “Individual entrepreneur”;

document type. If you don’t know how you will pay - in cash or by card, select “payment document”;

what are you paying for? To do this, just write KBK, the site will set up the rest itself. For contributions to the pension fund - 182 1 02 02140 06 1110 160, for health insurance - 182 1 02 02103 08 1013 160;

payment basis - “Current year payments”;

tax period - “Specific date”, and set the closing date of the individual entrepreneur;

the amount of contributions, individual entrepreneur data, and the receipt is ready.

The payment is prepared as follows:

Contributions can be paid from the website or printed a receipt and paid at the cash desk of any bank.

The tax office sometimes asks you to pay contributions before the closure of the individual entrepreneur. In the spirit: “Until you bring a receipt for payment, we will not accept the application.” Now, this is illegal. If this happens, refer to the Tax Code and demand that the application be accepted.

File a return and pay taxes

The last stage is to submit a declaration and pay taxes; the deadline and procedure for reporting depends on taxation.

Simplified. Taxes must be paid and the declaration submitted by the 25th of the month following the date of closure of the individual entrepreneur. If closed on May 15th, your deadline is June 25th.

UTII. First, you submit an application for deregistration, and then the report itself, and pay the tax. The tax office is waiting for an application five days after the closure of the individual entrepreneur, a declaration and taxes - based on the results of the quarter in which the individual entrepreneur was buried: until the 20th - a declaration, until the 25th - a tax.

If you closed your individual entrepreneur on May 15, submit the application by May 20, submit your return for the second quarter by July 20, and pay the tax by July 25.

Patent. If you are on a patent, you are lucky - you don’t need to submit anything to the tax office.

Store documents

If you have received an extract from the Unified State Register of Enterprises and have paid the tax office, then everything is ready - the individual entrepreneur is closed. Congratulations!

Just save the documents. The tax office may come with a tax audit, but there are no documents that you don’t owe anything.

In order not to waste time on disassembly, keep an extract on the closure of the individual entrepreneur and everything related to work: contracts, invoices, acts. This is also your responsibility under the Tax Code - keep documents for four years.

Reopen IP

A new individual entrepreneur can be opened at any time, even after the day the previous one is closed. There are no special conditions for reopening, so everything will have to be done as the first time.

The taxation system remains in place until the end of the year. If you worked at a simplified rate of 6%, the new individual entrepreneur will also be at a simplified rate. If you need another system, you will have to wait until next year.