How to close a business. Closing an individual entrepreneur: Step-by-step instructions, documents and deadlines. How long to keep documentation

22.09.2019

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 of funds to continue running the 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.
Very busy 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. It can be taken from a printing house or printed from the appropriate Internet service. The main thing is that the required form is not outdated and is relevant to 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 website of the Federal Tax Service 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 send to 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 for the place of residence, jewelry, valuable pieces of art, expensive property worth more than 100 minimum wages, cash above 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 re-open an individual entrepreneur after closure no earlier than after 12 months - that is how long the court ban on business is valid commercial activities.

If the business was closed voluntarily, then it can be registered again at least on the same day. This is convenient for changing the taxation 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.

The adoption of new laws, increased taxes and changes in the amount of insurance premiums are making serious adjustments to the work of individual entrepreneurs. Some continue their activities, while others decide to close their business. This article will help you understand how to close an individual entrepreneur quickly and without losses. Knowing about all the intricacies of the process, you will easily go through this difficult path. Following further instructions you can figure out how to close an individual entrepreneur on UTII.

Where to begin?

First of all, we determine the tax office where the documents need to be submitted and to whose details the duty must be paid. To do this, enter www.nalog.ru in the address bar of the browser - the official website of the Federal Tax Service of Russia. Your region will be indicated in the box above ( top part site). Click “Contacts, requests, addresses.” Next, select an inspection from the list or use the electronic service “Address and payment details of your inspection.” Or you can call the Regional Office of the Federal Tax Service, the telephone number of which is on the Federal Tax Service website or in the help desk.

In a situation where the territorial tax office registers an individual entrepreneur, and another registers tax office, you should proceed as follows. Submit documents to the tax registration office. After five days (working days), receive an extract from the Unified State Register of Individual Entrepreneurs. After this, the territorial tax office is obliged to notify you of deregistration within one day (in accordance with paragraph 3.9.1 of the Order of the Ministry of Taxes No. BG-3-09/178 dated 03.03.2004, as amended on 06.29.2012).

The procedure for independently closing an individual entrepreneur in 2018:

What documents are required to close an individual entrepreneur?

Once the required tax office has been determined, we move on to the list of documents. According to Article 22.3 of Law No. 129-FZ dated 08.08.2001, as amended on 07.21.2014, an individual entrepreneur is required to submit the documents listed below:

form No. P26001 (application);
a document confirming the fact of payment of the state fee, the amount of which is 160 rubles (receipt). Using the “Payment of state duty” service (website - www.nalog.ru), you can issue a receipt;
a document (certificate) that confirms the fact of providing information to the Pension Fund (to the territorial body); in principle, documents will be accepted without a certificate, since it is not mandatory (the tax office will receive the required information from the Pension Fund in electronic form - according to law - No. 129-FZ, Article 22.3);
Identification document - Russian Federation passport (if documents are presented in person).

Please note: if documents are submitted not in person, but through representatives, then a notarized power of attorney for the representative and documents certified by a notary are required.

Repayment of debt on fixed payments

If you decide to stop operating as an individual entrepreneur, you are required to submit all tax returns and reports to the Social Insurance Fund (if you are registered), close your bank account (if any; after completing all transactions) and withdraw from KKM accounting. These steps can be completed either before or after the documents are presented at closing. For the convenience of filing tax returns, you can use the portal www.gosuslugi.ru, which provides a wide range of government services - this will help you close your individual entrepreneur faster. According to paragraph 8 of Article 16 of Law No. 212-FZ, it is necessary to pay all insurance premiums within fourteen calendar days following the date of state registration of completion of the activities of an individual entrepreneur. If more than twelve calendar days have passed since the closure, and you still have not come to the Pension Fund, then the Pension Fund will send letters demanding repayment of the remaining debt at your place of registration. Failure to appear does not exempt you from paying the debt.

Features of closing an individual entrepreneur on UTII. How to close an individual entrepreneur with employees?

There are no specific deadlines for filing declarations and paying taxes for individual entrepreneurs (terminating their activities) that are on UTII. An individual entrepreneur must submit a tax application - form UTII-4, in order to be deregistered.

How to properly liquidate a business:

After reading these recommendations, you will learn how to close an individual enterprise with employees. The basis for dismissal is Article 81 (point one) of the Labor Code of Russia. According to this paragraph, an individual entrepreneur has the right to dismiss pregnant women (in accordance with Part 1 - Article 261 of the Labor Code of Russia); women who have a child under the age of three years; single mothers who are raising a disabled child under the age of seventeen or a young child (under 14 years old); with a parent (as well as the child’s legal representative) who is the sole breadwinner of a disabled person (child under 18 years of age) or the (sole) breadwinner of a child under three years of age in a family raising three (or more) young children, even if that the other parent (or legal representative) is labor relations is not a member (according to part four of Article 261 of the Labor Code of Russia).

Paragraph one - Article 81 - of the Labor Code states that it is necessary to notify the Employment Center at least 2 weeks before the date of the first dismissal (in accordance with paragraph 2 of Article 25 of Law No. 1032-1 of April 19, 1991). Submit reports in form 4-FSS, as well as RSV-1. Make payments on remaining employee contributions within fifteen days.

Document submission options

Submission of documents can be carried out by one of four ways. Let's look at each of them in detail.

Method No. 1. Submitting documents in person at the place of registration of the individual entrepreneur. Above, we have already talked about how to determine the tax office to which you need to submit documents. Now, the next step is to fill out form P26001 (application). On the website of the Federal Tax Service of Russia you can download the current form or you can take it to the Federal Tax Service. When filling out the form manually, you must use a pen with black ink; Fill in only in printed capital letters. If you decide to use software To fill it out, it is recommended to fill it in capital letters using the Courier New font type (height 18).

It should be remembered that the signature on the application must be placed only in the presence of a tax inspector. You must obtain a receipt for payment of the state duty from the Tax Service office. Or you can use the electronic service “Payment of state duties” (with a non-cash electronic payment service). From March 11, 2014, failure to submit a receipt for payment of the state duty will not be a reason for refusal to register termination (in accordance with Order of the Ministry of Finance of the Russian Federation dated December 26, 2013 No. 139n). If necessary, the tax office will independently make a request to the information system about state payments, as well as municipal ones.

Next, we go to the tax office and present the documents - form P26001 (1 piece) and paid state duty (1 piece). In front of the tax inspector, we sign the application. We take a receipt with the inspector’s note that he received the documents. And we wait 5 days.

Method No. 2. Submitting documents through a representative. The law establishes that when closing an individual entrepreneur through a representative, you are obliged to close the individual entrepreneur (to a proxy), which must be certified by a notary (in accordance with Part 3 - Article 185 of the Civil Code of Russia). A document transferring the rights to close an individual entrepreneur to a third party must include the following information:

where and when issued;
last name, first name and patronymic of the principal (individual entrepreneur);
No. of the individual entrepreneur registration certificate;
surname, name, patronymic of the representative, as well as his passport details;
a detailed list of actions that the representative has the right to perform;
expiration date of the power of attorney (if absent, valid for a year);
signature of the representative;
seal and signature of an individual entrepreneur.

The application (form 26001) is signed in person and only in the presence of a notary (this action cannot be delegated). Thus, both the power of attorney to close the individual entrepreneur and the application in form P26001 are certified. After this, the representative can submit documents to the tax office.

Method No. 3. If you are interested in how you can close an individual entrepreneur by mail in 2015, then this information is especially for you. Using this method it is necessary to notarize the signature on the application (form P26001), pay the state fee and send the documents by mail (with a description of the attachment and declared value). The day of filing will be considered the day the documents are received by the tax office.

Method No. 4. Submit electronic documents through the Federal Tax Service website. How to close an individual entrepreneur via the Internet? There's nothing complicated. To do this, you need to go to the Federal Tax Service website (www.nalog.ru) and follow the instructions below:

on home page on the official website of the Federal Tax Service, click “Individual entrepreneurs”;
on the page that opens in electronic services, select - “Submission electronic documents for state registration of legal and individual entrepreneurs” and follow the instructions.

When preparing electronic documents, you should adhere to established requirements: documents from several sheets are scanned as one file; the image must be in BW format (300×300 dpi, black and white with a color depth of 1 bit); When finished, documents should be a multi-page TIF file. The electronic package of documents must be certified with an electronic digital signature of the applicant or notary. Important point- a key that is valid both at the time of signing and on the day the documents are sent to the tax office. After acceptance, the tax office sends a receipt to the sender.

Destroying the PC's seal

You can destroy the seal yourself or use the services of an organization that produces seals. If you destroy it yourself, you must draw up an application, a sample specifically defined for this case, pay the state fee (for destroying the seal) and destroy the seal.

When contacting the organization, you must provide:

an application signed by an individual entrepreneur;
original receipt of payment of state duty from the bank;
photocopy of the entrepreneur's passport;
power of attorney from the individual entrepreneur to the person who will be responsible for the destruction (it must contain the registration number and seal);
a seal or stamp that needs to be destroyed.

What's next?

How to find out that the tax office has closed an individual entrepreneur? On the sixth day (working day) after you have submitted all the documents yourself or through a person acting on your behalf under a notarized power of attorney, you can receive an extract (record sheet) from the Unified State Register of Individual Entrepreneurs. If registration of termination of activity was refused, you will receive a document stating the reason for the refusal of the application. In this case, the decision on refusal is issued within the next 5 working days, starting from the date of submission of documents to the registration authority. In accordance with the law, refusal is provided in the following cases:

Disadvantages and advantages of individual entrepreneurship:

if for any reason you have not submitted established documents or submitted them incompletely (except for those that can be received upon an interdepartmental request);
if you mistakenly submitted documents to an inappropriate tax office (if refused on this basis, you will be sent a decision indicating the name of the appropriate tax office and its address);
if the notarial form of documents is violated (provided that this form is mandatory, and this fact is recorded in federal laws);
if your application was signed by a person who does not have the appropriate authority;
if there is a discrepancy between the passport data specified in the application and the information received by the tax authorities from the authorities that replace or issue passports;
if the tax office has received your objection to entering information about you into the register.

In this article, we talked in detail about everything you need to know to close an individual entrepreneur. And a few more important notes. The Pension Fund of Russia and the Federal Tax Service have the right to collect fines, penalties and arrears from you even after the individual entrepreneur is closed. They can do this only through the court (in accordance with Articles 23.24 of the Civil Code of the Russian Federation; part three (point four) and part four of Article 18, part one of Article 21 of Law No. 212-FZ). Completion of your activities as an individual entrepreneur does not relieve you of obligations for debts to contractors and employees. Debts will be collected even if you closed the individual entrepreneur. We recommend that you save documents - tax and accounting - for at least four years after you cease to operate as an individual entrepreneur.

Registration as an individual entrepreneur allows you to quickly and without serious costs legalize the income of your own labor. But quite often, after working for some time, people decide to deregister as an entrepreneur. This usually occurs due to unprofitability of activities or reorganization into a legal form. faces. But regardless of the reasons for this decision, the step-by-step instructions on how to close an individual entrepreneur in 2019 will be the same.

Procedure

At the first stage, it is necessary to decide how exactly to liquidate the individual entrepreneur - through an intermediary (law firm) or independently. The first method has a number of advantages:

no need to waste your time;
if a person decides that entrepreneurial activity is not suitable for him, he does not have to delve into legal subtleties the process of liquidating individual entrepreneurs, the knowledge of which will no longer be useful in the future;
The intermediary company takes upon itself the entire “gravity” of mistakes made when closing an individual entrepreneur.

In the case of closing an individual entrepreneur on your own, the following can be considered advantages:

small expenses equal to the state fee for closing an individual entrepreneur (160 rubles in 2019) and the cost of paying for notary services (if liquidation documents are submitted through a representative or by mail);
no leakage of personal data to third parties.

Separately, we note that when deregistering an individual entrepreneur through the tax service website (remotely), there is no need to pay a fee from 2019. On the other hand, this option will be beneficial only when the entrepreneur already has a digital signature. Otherwise, purchasing a signature will cost 1500 – 3000 rubles, i.e. It is not advisable to purchase it for only one operation.

How much does it cost to close a sole proprietorship?

Let’s compare the possible average costs of liquidating an individual entrepreneur personally and with the help of a law firm.

Preparation for liquidation

Many entrepreneurs begin the liquidation process immediately by filling out and submitting an application to the Federal Tax Service, thereby making a serious mistake. In this matter, it is better not to rush and prepare the individual entrepreneur for closure in advance in such a way that later the tax and other services do not have questions and claims backed by impressive fines.

According to the requirements of the legislation of the Russian Federation, before the liquidation of an individual entrepreneur, it is mandatory to dissolve the staff.

Here two questions should be considered, the first is how to close an individual entrepreneur with employees. IN in this case you must perform the following steps sequentially:

two months before the actual liquidation, warn all employees in writing about the impending dismissal (this is not just a legal requirement, but also protects the individual entrepreneur from possible claims and lawsuits from former employees);
14 days before liquidation, send a written notification to the employment service;
pay off wages to employees or, by mutual agreement, re-register debts to them in another form;
transfer contributions to the funds for employees and pay personal income tax for them, submit the corresponding reports;
on last stage it is necessary to deregister from the social insurance fund.

And the second question is how to close an individual entrepreneur without employees. It is much easier to solve, since the entrepreneur does not have obligations to other persons, and he pays contributions to the funds only for himself.

An important detail - the law allows you to pay insurance premiums for yourself after the actual closure of the individual entrepreneur, but no later than 15 days from the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs. For this reason, the tax authorities’ refusal to deregister an individual entrepreneur if there is a corresponding debt is unlawful and can be appealed in court or a higher authority of the Federal Tax Service.

On the other hand, if an entrepreneur has not been active for several months (does not accept payments from contractors), and the tax service, before liquidating an individual entrepreneur, illegally demands that arrears of insurance premiums be paid, it would be quite reasonable to comply with the requirements to save time.

If payment for services rendered and goods sold is received even at the stage of the liquidation procedure, it will be problematic to comply with such requirements of the Federal Tax Service; moreover, they can lead to fines if the previously calculated amount of contributions turns out to be incorrect.

What else is wise to do before applying?

First, it is advisable to submit or at least fully prepare your tax return. The fact is that the specific deadline for submitting this document in the event of liquidation of an individual entrepreneur is not prescribed by law, so different divisions of the Federal Tax Service can put forward their own demands. Here are possible interpretations:

before liquidation;
within 5 working days after the closure of the IP;
within normal time frames.

In order not to encounter a controversial situation, it is better to prepare for it in advance.

Secondly, if an entrepreneur no longer accepts payments and has already repaid all debts to contractors, employees, funds and the tax office, you can close the current account. Despite the fact that since 2014, a former individual entrepreneur is not required to notify the Federal Tax Service about the closure of an account (the service should receive data automatically), there are situations when information is “lost” due to failures.

And thirdly, cash register equipment needs to be deregistered.

How to close an individual entrepreneur with debts

The biggest difficulties in the process of liquidating an individual entrepreneur arise if the entrepreneur has outstanding debts, fines and penalties. In general, it should be noted that the very fact of having a debt is not an obstacle to closing an individual entrepreneur, but the Federal Tax Service quite often illegally demands payment of all debts and only after that “gives way” to the application for liquidation.

Let us repeat, such requirements are contrary to the law, so you can insist on accepting the application and write appeals to a higher authority.

Concerning legal side issue in the context of interaction between individual entrepreneurs and creditors, it is necessary to consider several typical situations.

There are debts on contributions to the pension fund

Since since 2017, payments to the Pension Fund and the Compulsory Medical Insurance Fund have been administered by the Federal Tax Service, the problem should be resolved directly with the tax service, i.e. No documents or certificates from the pension fund are required.

There is a debt to the FSS

Debt to the social insurance fund is not an obstacle to the liquidation of an individual entrepreneur; moreover, after making a “liquidation” entry in the Unified State Register of Individual Entrepreneurs, the data will automatically be sent to the Social Insurance Fund, and all debts of the individual entrepreneur will be transferred to the individual. face.

Debt has accumulated to employees and creditors

As noted above, an entrepreneur can agree in advance with the employees to whom the debt arose and transfer it to himself as an individual. face. We strongly recommend that you decide this problem without conflicts until the liquidation of the individual entrepreneur, since the debts will in any case be transferred to the individual, only without a prior agreement they will be collected through the court.

Issues with counterparties are resolved using a similar principle - the former entrepreneur must repay obligations in any case, unless, of course, the creditor himself wrote off his debt and did not go to court for the expiration of the statute of limitations.

Calculation of debts to the Federal Tax Service

This is the most difficult case. As already noted, the main problem here is that the tax service may illegally refuse to liquidate an individual entrepreneur if the entrepreneur has tax arrears. Of course, since such a requirement only aggravates the situation of the taxpayer, it is necessary to seek approval of the application; the last resort is to go to court.

Further, after liquidation, the former individual entrepreneur will still have to pay off the debts, but as an individual, and in the event of systematic non-payment, the consequences for the failed entrepreneur may be as follows:

if all submitted declarations were correct, and the debt arose due to objective circumstances, bankruptcy proceedings for an individual may be launched;
if the Federal Tax Service identified gross violations and assessed additional large sums, which the person is not able to pay, there is a high probability of initiating a criminal case, since there is a fact of tax evasion.

Individual entrepreneurs with any debts can be liquidated;
after the closure of the individual entrepreneur, the debt passes to the individual;
a person has the right to declare himself bankrupt, but here one must remember that a penalty can be imposed on personal property.

What documents are needed

After completing the above steps, you can contact the Federal Tax Service at the place of registration of the individual entrepreneur. The first step is to go to the Federal Tax Service website and generate a receipt for payment of the state duty.

There are two options here - regular and for submitting an application at a multifunctional center. This means that you need to immediately decide how exactly to close the individual entrepreneur - through the tax office or the MFC. We print out the generated receipt and pay at a Sberbank branch. We save the document, since it will need to be given to the Federal Tax Service with the bank’s mark; moreover, it is advisable to make a photocopy just in case.

Then we fill out an application to close the individual entrepreneur ().

If an entrepreneur submits a package of documents independently at the place of registration of the individual entrepreneur, only sections 1 and 2 of the application need to be completed. Important - the signature on the application is placed in person in the presence of a Federal Tax Service inspector.

If the application is sent by mail or through a representative, you must sign strictly in the presence of a notary, and in the fourth block of the form you will need to indicate his TIN.

No more mandatory documents are needed to close an individual entrepreneur. As already noted, requests from the Federal Tax Service to provide various certificates from the Social Insurance Fund and other structures are illegal.

What's the best way to apply?

There are four ways to submit an application for liquidation of an individual entrepreneur:

Personally at the tax office.
By mail or through a proxy.
Online on the tax service website.
At the MFC.

The first option can be considered the most “conflicting”, since it is during a personal application that the Federal Tax Service often makes unreasonable demands on the applicant. But if you look from the other side, a visit to the tax office practically guarantees the absence of claims in the future, since all issues can be resolved directly with the inspector.

The option with mail is suitable mainly for those entrepreneurs who live in another city (not at the place of registration of the individual entrepreneur). Filing an application through a proxy is relevant for busy people and people applying to specialized law firms.

To close an individual entrepreneur online through the tax office, you will need to log into your personal account on the Federal Tax Service website.

There the entrepreneur must complete the following steps:

Complete the standard application.
Select a method for receiving documents and indicate contacts.
Sign the application with an electronic signature.
Upload a scanned image of your passport to the website.
Confirm shipment.

Once again, we draw attention to an important detail - you can use this method only if you have an electronic signature.

If everything is done correctly and the Federal Tax Service does not detect errors, you can receive a Unified State Register of Entry and Entry (USRIP) entry sheet in most regions on the 6th day. In case of refusal, the applicant will also be issued an official document with the reason for this decision.

People also often ask how to close an individual entrepreneur through State Services. The answer is that this cannot be done directly, since through this portal you can only log in personal account Federal Tax Service.

You can close an individual entrepreneur through the MFC in the same way as by directly contacting the Federal Tax Service. The main thing to remember is that before contacting Multifunctional Center On the Federal Tax Service website you need to select a “special” receipt for payment of state duty. The remaining steps remain the same - fill out an application on form P26001, present a receipt for payment of the duty and sign.

Is it possible to suspend the activities of an individual entrepreneur without closing it?

In the activities of an entrepreneur, a situation may arise when, due to seasonal factors, things are not going very well or personal circumstances force a temporary suspension of work. The logical solution in such a situation seems to be to temporarily suspend the activities of the individual entrepreneur without closing it until the negative factors no longer apply. Therefore, you need to figure out what the legislation “thinks” about this.

Unfortunately, there is no such thing in Russian laws legal concept, as a temporary suspension of the work of an individual entrepreneur, i.e. if an entrepreneur wants to freeze business processes, he can choose one of two scenarios:

liquidate the individual entrepreneur and later re-register;
reduce staff and close operating units (stores, service points, etc.), while he will be in the status of an individual entrepreneur and will continue to pay all mandatory fixed contributions.

There is no third option. If a person simply “abandons” his IP, after some time government bodies will require payment of accrued mandatory contributions and will impose fines both for late payments and for other violations, for example, failure to submit reports on time.

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Businessmen with individual entrepreneur status have obligations to the state and a number of official institutions. Therefore, if entrepreneurial activity “does not work out” or a person decides to switch to another form of doing business, he will have to say goodbye to the individual entrepreneur, observing a number of formalities. Let's talk about what is needed to close an individual entrepreneur in our article.

The abbreviation “IP” has come in modern Russian legislation to replace the more cumbersome “PBOYUL” (that is, “entrepreneur without education legal entity"). At one time, in parallel with the PBOLE, the term “private entrepreneur” was also used, which had exactly the same meaning. As a result, all possible confusion with several equivalent names was resolved in favor of a single name. This became the phrase “individual entrepreneur”.

the terms PBOYUL and “private entrepreneur” were replaced by individual entrepreneur

Since the times when individual entrepreneurs were still called PBOYUL, the essence of this type of individual has remained unchanged. The status of an individual entrepreneur frees a person from the need to create a legal entity, while allowing him to engage in commercial activities. In general, compared to a “firm”, an individual entrepreneur has many advantages, but there are also very serious disadvantages and pitfalls. All the subtleties can be traced most clearly by comparing the fundamental differences between a legal entity and an individual entrepreneur.

Table 1. Difference between individual entrepreneurs and legal entities

	Individual entrepreneur	Entity
Registration	A fixed state fee is paid, no availability required authorized capital, current account, seal or charter	A higher state duty is paid, it is necessary to provide constituent documents and the presence of authorized capital, seal and account
Accounting	The individual entrepreneur is not required to maintain accounting and drawing up a balance sheet of losses and profits	Regardless of what form of taxation is used, legal entities are required to maintain and submit accounting records
Taxation	Individual entrepreneurs do not have fixed tax rates on profits	The founder of a legal entity pays 13% on any profit
Reporting	If the individual entrepreneur does not deal with employees, there is no need to submit quarterly reports to the Social Insurance Fund, the Federal Tax Service and the Pension Fund of the Russian Federation.	Society with limited liability submits reports every quarter in the ERSV, 2-NDFL, 6-NDFL and 4-FSS forms
Restrictions on activities	A person with the status of an individual entrepreneur is deprived of the right to produce alcohol, medicines, pyrotechnics and ammunition, provide banking, pawnshop and tour operator services, there is also whole line other restrictions	Legal entities, if they have the appropriate licenses and permits, can carry out any activity within the framework of current legislation
Sale or re-registration	IP cannot be sold or re-registered (the only option: closing the IP and then opening a new one)	A legal entity can be re-registered, and there is also the possibility of selling it to a new owner
Number of owners	An individual entrepreneur is always one person	A legal entity can have up to 50 founders, which makes it possible to conduct joint business
Amount of fines	Being an individual, an individual entrepreneur can be fined no more than 50 thousand rubles	Administrative liability of a legal entity can result in a fine of up to a million rubles
Patent taxation	An individual entrepreneur has the right to choose a patent system	Organizations are deprived of the opportunity to choose a patent system
Responsibility	The individual entrepreneur is liable for his obligations with all his property	The founders of a legal entity are liable strictly within the authorized capital

There are also a number of differences between an individual entrepreneur and a legal entity, but the main advantages and disadvantages of the status of an individual entrepreneur can be seen in the table above. The main risk of registering as an individual entrepreneur is the need to bear responsibility for the obligations assumed entirely with all the property belonging to the individual who carries out commercial activities. Another significant disadvantage, experts say, is that in relation to individual entrepreneurs, social insurance contributions are calculated even if no activity is carried out in calendar year was not implemented at all.

Is it necessary to close the IP?

Based on the nuances that were discussed in the previous paragraph, the answer to the question: is it necessary to close an individual entrepreneur if entrepreneurial activity is not actually carried out? Yes, this must be done to avoid unnecessary expenses and other unpleasant surprises.

It is important to understand that all steps that must be taken by a person who wants to part with the status of an individual entrepreneur are recorded in the Civil Code Russian Federation, and should be strictly adhered to. Violation of the sequence is not permitted by law.

Some entrepreneurs who decide to part with this status mistakenly believe that when they liquidate the individual entrepreneur, they will not have to answer for debts accumulated in the course of business activities. In fact, this is not true. Yes, an individual entrepreneur can be closed without paying off debts, but this will not relieve the ex-businessman from having to answer for these obligations.

What you need to close an individual entrepreneur: step-by-step instructions

The reasons why an individual entrepreneur is liquidated can be different. The most common ones are usually the following:

closure of individual entrepreneurs own initiative an individual entrepreneur who has decided to part with this status;
upon the death of a given commercial entity;
as a result of a court decision (such a procedure is considered forced liquidation);
in the case where an individual entrepreneur is subject to a sentence implying a ban on engaging in this type of activity;
if an individual’s registration of residence on the territory of the Russian Federation ends.

In this case, voluntary closure refers to only the first option. In other situations, the personal initiative of an economic entity may not be taken into account.

The standard procedure for closing an individual entrepreneur consists of six successive steps. They must be performed in order; any options in this case will be inappropriate. The list of required steps is as follows:

collection of a complete package of documents required to close an individual entrepreneur;
payment through the bank of the state fee for closing an individual entrepreneur;
providing the required information to local authority Pension Fund;
submitting a package of documents to the local tax office;
receiving a certificate of deregistration of individual entrepreneurs with the Federal Tax Service;
deregistration from the Federal Compulsory Medical Insurance Fund, as well as from the Pension Fund.

All these actions are preceded by a fairly intense preparatory stage, during which it is necessary to find out whether the individual entrepreneur has any debts. Experts savvy in the procedure for liquidating an individual entrepreneur may argue that the tax office can terminate an individual entrepreneur with debts, however, such a development of events is extremely undesirable - in the future, an individual who has lost the status of an individual entrepreneur will still have to answer for these obligations.

After repaying the debt, it is necessary to resolve all issues regarding insurance payments to the pension fund - this applies to those individual entrepreneurs whose activities involved interaction with hired personnel. All the details of this procedure are recorded in Labor Code RF, in article 81. Upon termination of contracts with employees, the ex-employer ends interaction with the medical and social insurance funds. If this is not done, the obligation to pay contributions for hired workers will remain after the closure of the individual enterprise.

Another important point will be the termination of all agreements with counterparties, which may include both other individual entrepreneurs and legal entities.

Next comes the time to deregister all cash register equipment(if it was used in the course of business activities) and closing the current account that was used to conduct business. Once all components of the preparatory stage have been successfully completed, you can proceed directly to the six steps described above.

Some points of this instruction often raise certain questions among individual entrepreneurs who decide to liquidate an individual entrepreneur. Below we will look at the most typical of them.

What documents are needed to close an individual entrepreneur?

The main document for closing an individual entrepreneur, if it is carried out by the good will of an individual, is his application for state registration termination of his activities as an individual entrepreneur. This is a standard form in form P26001, it can be downloaded on the official website of the Federal Tax Service, downloaded on our website, or received in paper form directly from the tax office.

This application looks like a one-page questionnaire, in which four fields are required to be filled out:

line to indicate the main state registration number individual entrepreneur, or OGRNIP;
field for the taxpayer identification number, that is, TIN;
information about the applicant's last name, first name and patronymic;
contact information so that tax officials can contact the person who submitted this application.

If a business entity that plans to close an individual entrepreneur submits an application to the tax authority in person, he must have with him a passport of a citizen of the Russian Federation.

Important point! The application must be signed in the presence of a Federal Tax Service employee. Forms that have been signed in advance will not be accepted. If you plan to send the application by mail or submit it through a representative, without personal presence, your signature on the power of attorney must be certified by a notary.

The next mandatory component of the package of documents required to close an individual entrepreneur is a receipt confirming the fact of payment of the state duty. The amount of this duty is relatively small - it is 160 rubles. You can download the receipt on the Federal Tax Service website. Upon making the payment, it is recommended to make a photocopy of the document, which will be provided to the tax office. This will save you from having to pay the state fee again if this receipt is lost through no fault of yours.

The number of documents that must be provided along with the receipt and application may also include mandatory confirmation of deregistration of the cash register if the cash register was used in the course of commercial activities.

The individual entrepreneur is closed, do I need to submit a declaration?

Upon state registration of termination of activity by an economic entity as an individual entrepreneur, so-called liquidation declarations are submitted. The filing of a liquidation declaration is carried out regardless of the reporting period. However, the time frame within which this must be done varies for each tax system.

For an individual entrepreneur working under the “simplified” system, the deadline will be the 25th of the month following the month of termination of activity. For those who worked under UTII, the period will be five days shorter - until the 20th of the next month. 3-NDFL, which is necessary when common system, must be submitted no later than five days from the date of actual closure of the individual entrepreneur.

When you close an individual entrepreneur, what reports do you need to submit?

The form of the liquidation declaration will directly depend on tax system, on the basis of which the commercial activities of the individual entrepreneur were built.

Table 2. Declarations required for termination of individual entrepreneurs

Tax system	Liquidation declaration form
Simplified system (“simplified”, simplified tax system)	The declaration must be submitted in the form given in Appendix 1 to the order of the Federal Tax Service under the number ММВ-7-3/99@ dated February 26, 2016
Patent system (patent)	Upon application of this taxation system, a person is not required to provide any declaration
General system (OSN)	A declaration in form 3-NDFL is required
Unified tax on imputed income (UTII)	The liquidation declaration for an individual entrepreneur operating on the basis of a single tax on imputed income has the form recorded in Appendix 1 to the order of the Federal Tax Service under the number MMV-7-3/590@ dated December 22, 2015

Video - Do-it-yourself liquidation of individual entrepreneurs

Let's summarize

Those who have a direct understanding of the procedure and consequences of liquidating an individual entrepreneur recommend that entrepreneurs planning to terminate their activities first resolve all remaining financial and labor issues. First of all, you need to pay off employees, if any, and then close the bank account and make all prescribed payments to the insurance and pension funds. These actions are best done before filing an application with the tax office, since the very fact of liquidation of an individual entrepreneur does not mean the termination of the obligations of a person who has ceased to be an individual entrepreneur.

When the entire list of actions required to liquidate an individual entrepreneur has been completed in the prescribed manner and there is no debt of any kind, the exclusion of the individual entrepreneur from the Unified State Register of Individual Entrepreneurs (abbreviated as USRIP) is carried out within five days, starting from the date of filing the application. The final result of termination of the individual entrepreneur in this case is the issuance of a certificate of exclusion from the Unified State Register of Individual Entrepreneurs. After this, if the decision to terminate commercial activities without forming a legal entity was made by an economic entity on his personal initiative, a new individual entrepreneur can be opened.

In general, the procedure for closing an individual entrepreneur is currently simplified as much as possible. It is enough to mention that this can be done even if the individual entrepreneur has unfulfilled obligations. However, as practice shows, when registering a refusal to carry out entrepreneurial activities, the optimal option is when all the problems that have accumulated during the work are first resolved, and only then the procedure for closing the individual entrepreneur is initiated.

It is not a separate structure with its own separate rights, obligations and property. An individual entrepreneur is an individual who has received the right to entrepreneurial activity , therefore, it is more correct to talk about deregistration. And yet, this concept is used quite often, so from now on we will continue to talk about closing an individual entrepreneur.

Grounds for closing an individual entrepreneur

All grounds on which an individual may terminate activities as an individual entrepreneur are given in Article 22.3:

Deregistration at the request of an individual entrepreneur;
Death of an individual. In this case, deregistration occurs on the basis of a certificate from the registry office;
A court decision to declare an individual insolvent (bankrupt);
Forcibly by court decision. Such a decision can be made when the registering tax inspectorate applies to court in the event of repeated or gross violations of the law by an individual entrepreneur;
In connection with the entry into force of a court verdict, which sentenced him to deprivation of the right to engage in entrepreneurial activity for a certain period. Such a sentence is imposed within the framework of liability for criminal violations under Art. 45 of the Criminal Code of the Russian Federation;
In connection with the cancellation or expiration of a document confirming the right of a given person to reside temporarily or permanently in the Russian Federation. This refers to documents permitting to a foreign citizen or a stateless person has temporary residence or a residence permit in Russia.

In this article we will consider the closure of an individual entrepreneur at his request, and the situation when an individual entrepreneur can be declared bankrupt.

Voluntary closure of individual entrepreneurs

At first sight, step-by-step closure According to his statement, the individual entrepreneur looks very simple:

submit to the registering tax office (where the individual entrepreneur was registered) an application for termination of activities in the form;
pay a state fee of 160 rubles;
receive within five working days a notice of deregistration in Form No. 2-4-Accounting and an extract from the Unified State Register of Individual Entrepreneurs.

In fact, when closing an individual entrepreneur, quite a lot of questions arise, especially regarding the former entrepreneur’s fulfillment of obligations to the budget, funds, employees and partners. Let's figure out how you can free yourself from individual entrepreneur status with minimal loss of time and money.

Ideally, the situation looks like this: you just decided to retire, and you have complete order - with reporting, with partners, with payments to the budget and funds. All that is necessary in this case is to deregister from all authorities where you registered when registering as an individual entrepreneur.

This option is also called closing an individual entrepreneur without debt, and it should begin with resolving personnel issues if you had employees. If your employees have been accepted, then, in fact, they are partners providing you with services, and termination of relations with them is formalized in the same way as with other contractors. It is advisable to carry out a reconciliation report and make sure that at the time of closure of the individual enterprise, all work and services performed by employees were accepted and paid for by you.

If the employees have been hired, then you must notify them that you plan to cease business activities. Grounds for termination employment contract will be “termination of activities by an individual entrepreneur” (Article 81(1) of the Labor Code of the Russian Federation). The fact that you are ceasing your business activity must be notified in writing not only to your employees, but also to the territorial employment service two weeks before the closure of the individual entrepreneur. As for compensation to employees in the form of severance pay, the individual entrepreneur pays them voluntarily, and only if such a condition was specified in the contract with the employee.

If you have used in your activities cash machine, then it must be deregistered . This procedure is prescribed in paragraphs. 81-88 of the Administrative Regulations, approved by Order of the Ministry of Finance dated June 29, 2012 No. 94 n. The regulations allow the Federal Tax Service independently remove the cash register from the register after expelling the entrepreneur from the Unified State Register of Entrepreneurs, but it is better to clarify this issue in yourtax office.

Next, you need to close your current account, if you have one open. Although the individual entrepreneur has no obligation to close the current account upon deregistration, you still will not be able to use it for purposes unrelated to business activities. In addition, you have to pay, so it is in your best interests to contact your bank with an application to terminate the banking service agreement. The bank will issue the remaining amount in the account or transfer it to the details you specified. Since May 2014, it is no longer necessary to independently report the closure of a current account to the Pension Fund of Russia, the Social Insurance Fund and the tax inspectorate; this function is assigned to banks.

All that remains is to check with counterparties, the tax office and funds, that is, to confirm that at the time of closing the individual entrepreneur you have no outstanding debts. In fact, you are not obliged to carry out such a reconciliation either with the budget or with your partners, but we recommend doing this in order to avoid any errors in accounting, which could then lead to litigation.

After you receive documents confirming your deregistration, you will need to submit a tax return corresponding to the chosen regime within five days.

Closing an individual entrepreneur with debts

Closing an individual entrepreneur in a situation where the business has not taken off and the entrepreneur cannot pay insurance premiums even for himself can be called forced. It makes sense to de-register, if only to stop further accrual of contributions. As for any debts of an individual received as a result of ineffective business activities, there are two important points:

The tax office does not have the right to refuse to close an individual entrepreneur if there are arrears of taxes or contributions. The Federal Tax Service Information “On deregistration of individual entrepreneurs” dated June 27, 2014 states that “Debt in payment of insurance premiums, if any, by an entrepreneur, is not a reason for refusing to deregister.” Until 2011, closing an individual entrepreneur without a certificate of payment of insurance premiums was impossible, which is what the funds took advantage of. Now, Article 22.3 of the Law “On State Registration” requires, when deregistering an entrepreneur, only a document confirming that he has submitted information about personalized registration to the Pension Fund. If the individual entrepreneur does not submit this document, the Federal Tax Service will request it from the funds independently.
The debts of an individual do not disappear when an individual entrepreneur is closed. This is the full property liability of an individual entrepreneur.

When closing an individual entrepreneur with debts, you must act in the same way as we discussed above: fire the employees; close the current account; deregister the cash register; submit an application to the tax office in form No. P26001 and a receipt for payment of the duty; submit reports; receive a notice of deregistration and an extract from the Unified State Register of Individual Entrepreneurs.

What to do with debts? It would be good, of course, to pay them off as early as possible, because according to the court decision that has entered into force, the recovery will apply to all the property of the entrepreneur, including those that were not used by him in the business, or were acquired before it began. In cases where the amount of debt exceeds 10,000 rubles, a measure may be applied that prohibits the debtor from traveling abroad of the Russian Federation.

Please note that there is a list of property that cannot be collected for the debts of an individual. It is given in Article 446 of the Code of Civil Procedure of the Russian Federation, and it indicates: the debtor’s only housing and the land plot on which it is located (with the exception of the subject of the mortgage); items of ordinary home furnishings and household items; personal items; livestock and buildings, etc.

If your counterparty is determined, then legal proceedings can last within the usual limitation period of three years. The situation regarding contributions and taxes is as follows:

According to Article 45 of Law No. 212-FZ "On Insurance Contributions", a person cannot be held liable if three years have passed from the date of such a decision. The funds may not make a demand for debt repayment immediately after the closure of the individual enterprise, which means that the statute of limitations will be more than three years.
Tax debt may also not be detected immediately, and the statute of limitations for its detection has not been established. The tax inspectorate may well declare in 2018 a demand for payment of arrears for the 2013 tax. Further, the collection procedure depends on the order in which it will take place - judicial or extrajudicial.

So the debts remaining from business activities may remain after the closure of the individual entrepreneur for longer than three years. By the way, all documents related to business must be kept for 4 years, and the tax office can arrange an audit of your activities for the period of three years preceding deregistration.

Closing an individual entrepreneur through bankruptcy proceedings

Bankruptcy of an individual entrepreneur can be a way out in a situation where there are a lot of debts, and there is nothing to pay them off at the moment. This procedure itself will require significant funds (from 200 thousand rubles to remunerate the services of the bankruptcy trustee) and at least six months in time.

The property of the entrepreneur, which he owned at the time of bankruptcy (with the exception of that specified in Article 446 of the Code of Civil Procedure of the Russian Federation), will be sold to repay existing obligations in order of priority: debts on wages, taxes and fees, other creditors. If there is not enough property to pay off all debts, then bankruptcy terminates all remaining claims of creditors, except for claims for compensation for harm caused to life or health and for the collection of alimony. A former individual entrepreneur can, a year after he is declared bankrupt, re-register as an individual entrepreneur and start a new business.

You can start the bankruptcy procedure if you already have debts of 10 thousand rubles, which the individual entrepreneur is not able to repay for more than three months (Article 33 of Law No. 127-FZ “On Insolvency”), but you will not be able to conduct the process on your own. To find out the specifics of bankruptcy in a particular case, you need to contact highly specialized lawyers, because There are many important nuances here.

The main thing is that you need to start the bankruptcy process while still in the status of an individual entrepreneur, otherwise the claim will be denied, and debt collection will proceed as from an ordinary individual (with the possibility of prosecution by creditors for a period of more than three years).

What you need to remember about terminating activities as an individual entrepreneur

Closing an individual entrepreneur is possible voluntarily (upon an application or claim for declaring the individual entrepreneur bankrupt) or forcibly.
The presence of debts (for wages, taxes, contributions, to other creditors) is not a basis for deregistering an individual entrepreneur.
Property liability former entrepreneur passes to his property as an individual (except for the list specified in Article 446 of the Code of Civil Procedure of the Russian Federation).
Before closing an individual entrepreneur, you must: fire employees; submit reports for employees; deregister from the funds; close the current account; deregister the cash register; reconcile settlements with the Federal Tax Service, funds and counterparties (recommended).
If you have significant debts, it is worth assessing the feasibility of initiating bankruptcy (for this you do not need to deregister as an individual entrepreneur).
You must keep documents related to your business activities for at least 4 years, and be prepared for the fact that the tax inspectorate may conduct an audit even after the termination of your individual entrepreneur status.