Closing an IP is a relatively simple procedure, however, it has some nuances, the knowledge of which can affect both the period of consideration of documents and the result. From our article you will learn about what documents will be needed to close, in what ways and where you can submit them, how much time all actions will take, and what is the cost of the procedure in 2019.

  What is needed to close the IP, what documents will be required for this

The basic legal norm, which serves as the basis for the liquidation of a business, is Article 22.3 of the Federal Law "On State ..." dated 08.08.2001 No. 129. Paragraph 1 of this article defines the list of necessary documents that the tax inspectorate will require from the entrepreneur.

These include:

• application drawn up on form P26001 (Appendix No. 15 to the order of the Federal Tax Service of the Russian Federation “On approval ...” dated 01.25.2012 No. MMV-7-6 / [email protected]);
• receipt (payment order with bank seal) on the payment of state duty.

In addition, the entrepreneur will be required to confirm the fact of the transfer to the FIU of the register of workers and data on their labor activity over the past year. True, this issue is relevant only for those entrepreneurs who are employers; this requirement does not apply to entrepreneurs without employees.

It is also important to remember that the IP employer has the right to submit a certificate from the FIU on the provision of information about their employees, but may not do so. If such a document is not submitted, the tax inspectorate can verify this fact through the channels of interagency cooperation with the Pension Fund.

For reference: according to subparagraph “h” of paragraph 1 of Article 23 of Federal Law No. 129, failure to submit information about employees to the FIU is the basis for refusal of the tax inspectorate to liquidate individual entrepreneurs.

IP can be liquidated not only voluntarily, but also by force, but in the latter case, its liquidation takes place without the personal participation of the entrepreneur. The tax inspectorate makes all necessary changes to the Unified State Register of Taxes and Entrepreneurship on the basis of a relevant court decision (on bankruptcy or a ban on a particular citizen from carrying out entrepreneurial activity).

We fill out the form P26001

There are two ways to fill out an application for closing IP: on a computer, using the PDF or Excel editor, and manually.

Filling out the form fields (all of them are divided into squares), you need to remember a few simple rules:

1. Writing letters and other characters should be as close as possible to the typographic font for ease of reading and reading information using computer technology. In this case, the reference point is uppercase, not lowercase.
2. Only one character is put in each square, nothing is put in empty ones. Filling the line always starts on the left side, that is, the first digit of the entrepreneur's TIN should be written in the leftmost square of the corresponding form field, etc.
3. All designations are indicated in a row, without spaces.

What to specify

The form P26001 itself takes up 1 A4 page and includes 4 sections. In section No. 1, you must provide information about the IP: registry number, initials and TIN of the entrepreneur.

In section number 2 in a single square IP you need to put down a number from 1 to 3 - depending on how he wants to get an extract from the Unified State Register of Enterprises of Regions on the closure of his case. Methods and their corresponding codes are indicated on the form itself.

In two lines below, it is necessary to indicate the contact details of the IP (telephone and email address). Under the contact information in the form there is a line where the entrepreneur puts his signature.

Section No. 3 is filled in by the tax authorities. As for section No. 4, when applying directly to the tax office or through the MFC, you do not need to fill it out.

It is provided in the form in case the entrepreneur sends documents remotely, having no opportunity to personally present the passport to the employees of the tax inspectorate or the MFC (his signature must be notarized) and contains 2 fields. In the first, you need to put a number from 1 to 3 - depending on which person performs the functions of a notary (this can be the notary himself, his assistant or a representative of the local government who performs notarial functions). The TIN of the notary is indicated below. All other data about it will be present on the certification label.

State duty for the elimination of IP

The amount of the liquidation fee is considered under the rules of sub. 7 of clause 1 of article 333.33 of the Tax Code of the Russian Federation and amounts to 20% (1/5 part) of the registration fee for IP. Since the registration of IP in 2019, according to sub. 6 paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation, you need to pay 800 rubles., The fee for its termination, respectively, is 160 rubles.

The duty is paid through the bank to the treasury account of the corresponding region of the Russian Federation. Payment details can be found in the local tax office or on the website of the Federal Tax Service.

  How to close the IP yourself, what is the closing procedure through the MFC, online, by mail, through a notary

Step-by-step instructions for closing an IP in 2019 include 3 stages:

1. Submission of documents for closing IP.
2. Their processing, which is carried out by specialists of the IFC and the tax inspectorate.
3. Obtaining an extract from the USRIP on the termination of activity.

Now we will analyze the procedure for closing IP in more detail, taking into account the features of various methods of filing documents. So, their submission directly to the tax office or through the MFC is made personally by the entrepreneur upon presentation of a passport. Upon receipt of the documents, the employee of the IFTS or MFC issues a corresponding receipt indicating the date of adoption, as well as the initials and signature of the person who received it.

Do not know your rights?

When submitting the documentation online, IP must have an electronic signature. To submit in this way, you can use both the appropriate service on the website of the regional tax office and the entrepreneur’s personal account. After the adoption of electronic images of documents, the tax inspectorate in response sends a notification confirming the fact of acceptance and indicating the date of receipt of information in processing.

You can send documents to close the IP and through a notary public, in accordance with paragraph 1 of Article 9 of the Federal Law No. 129. In this case, the notary public must translate the paper-based application and receipt into electronic form and send them to the tax office. Conformity of electronic images to the originals is confirmed by the EDS of a notary.

Document processing, obtaining a result

For the registration procedure, in accordance with paragraph 1 of Article 8 of the Federal Law No. 129, the tax inspectorate has 5 working days. The term in this case begins to be calculated from the moment of receipt of paper or electronic documents in the inspection.

When conducting the procedure through the MFC, the requirements of paragraph 1 of Article 9 of the Federal Law No. 129, which governs the procedure for interaction between the MFC and the Federal Tax Service Inspectorate, should be taken into account. So, after accepting the documents, the MFC specialist should electronically redirect them to the Federal Tax Service Inspectorate no later than the next business day following the day of adoption. Consequently, the liquidation period is extended by several days.

In the event that the documents are completed correctly and the necessary information is sent to the Pension Fund by the Pension Fund, the business is successfully liquidated, that is, a corresponding entry is made in the register on the termination of the status of the IP.

The applicant is issued an extract from the USRIP, confirming the liquidation of the case. To receive this document, regardless of how the application and receipt were sent to the IFTS, it is possible only in paper form.

Thus, the receipt of the extract sheet is possible directly at the IFTS, the ICF (when submitting documents, they will set a date when you can come for the result) or by mail. Also, a citizen can send his representative with a power of attorney to receive an extract from the EGRIP. The production method should be determined in advance, since it must be specified in the form P26001.

  Termination of IP activities in 2019 without employees, with employees, with debts

When closing an IP with employees, an entrepreneur should be guided by the requirements of Articles 84.1 and 307 of the Labor Code of the Russian Federation. So, according to parts 1 and 2 of article 307, an employer-entrepreneur may terminate a contract with an employee on the same grounds as the organization. In this case, it is a sub. 1 part 1 of article 81 of the Labor Code of the Russian Federation.

If we talk about how to close a private entrepreneur without hired employees in 2019, then it is important that, by virtue of paragraph 1 of Article 11 of the Law “On Mandatory ...” of December 15, 2001 No. 167-FZ, as well as paragraph 1 of Article 6 “On Mandatory ...” of July 24, 1998, No. 125-ФЗ, an entrepreneur is not an insured if he did not enter into employment contracts during his activity. In this case, upon liquidation, he does not need to register the fact of termination of the employment contract or provide any information to the FIU, FSS and other bodies.

Dismissal warning

To warn the employee about dismissal in advance, as well as to pay him severance pay, is required only if such obligations of the individual entrepreneur are provided for in the employment contract. The term of warning and the size of benefits are also determined based on the content of the labor contract (part 2 of article 307 of the Labor Code of the Russian Federation).

Do not forget that the IP employer during liquidation, according to paragraph 2 of Article 25 of the Federal Law "On Employment ..." dated 04.04.1991 No. 1032-1, 2 weeks before the beginning of the reduction of workers, the employment center should be notified. The written notice will need to indicate:

• position and profession of each employee;
• qualification requirements for it;
• terms of payment.

Making a dismissal at the closure of IP with employees

The termination of an employment contract with an employee with an individual entrepreneur is carried out in two stages (the procedure itself begins before the application for liquidation is submitted to the IFTS):

1. The dismissal order is issued. An employee must be acquainted with him under signature, in accordance with parts 1 and 2 of Article 84.1 of the Labor Code of the Russian Federation. To issue an order, you can use the T-8 form, approved by the Decree of the Goskomstat of the Russian Federation "On approval ..." dated 01/05/04 No. 1. The day of dismissal will be the last day of work.
2. On the day of dismissal, the employee is paid a calculation and documents are issued:

• employment record with dismissal;
• certificate 2-personal income tax;
• certificate of earnings for the last 2 years;
• certificate of pension insurance contributions.

After the dismissal of the last employee, the individual entrepreneur should be deregistered by the FIU and the FSS. The deregistration in the FIU, in accordance with paragraph 1 of Article 11 of the Federal Law No. 167, is carried out on the basis of information submitted to the IFTS during the liquidation of the IP, i.e., the entrepreneur himself does not need to do anything. In the FSS, it is necessary to deregister. For this, according to paragraph 3 of Article 6 of the Federal Law No. 125, an application shall be submitted in paper or electronic form within 14 days after the dismissal of the last employee. When compiling it, a unified form is used (Appendix No. 8 to the order of the Ministry of Labor of the Russian Federation "On Order ..." dated 04.29.2016 No. 202n).

After completing all of these procedures, you can contact the IFTS with a statement on the elimination of IP.

Thus, closing an IP in 2019 is relatively simple - you will need only two documents: a statement and a certificate of payment of state duty. The procedure is only slightly more complicated if the entrepreneur has employees, since they must be dismissed before liquidating the IP. In this case, the basis for dismissal is subparagraph 1 of part 1 of article 81 of the Labor Code of the Russian Federation.

The cessation of the activities of an individual entrepreneur is not a rare occurrence in our country. In this case, in order not to pay tax fees, it is better to close the IP immediately.

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

Possible causes of liquidation

Individual entrepreneurs stop their business activities for a number of reasons:

• Most often, IPs are closed if the entrepreneur himself has made such a decision. Usually this happens due to insufficient profits, poor payback, higher rents or taxes, due to health conditions or difficult life situations, when expanding a business, etc.
• Another reason for the termination of IP activities may be the death of an individual who carried out activities. In this case, the official closure of the IP is implemented by the tax authority on the basis of the information transmitted on the registration of the death of an individual.
• IP can be closed and for reasons not related to the decision of the entrepreneur. Quite often, commercial activities are terminated by a court decision (for example, if the entrepreneur was declared bankrupt in court). A copy of the court decision on the bankruptcy of the entrepreneur is sent to the tax authority, after which the specialists put down a mark on the closure.
• Another reason why an entrepreneur ceases to operate is a court decision to forcibly close the IP. For example, an entrepreneur may temporarily lose the right to conduct business for violating the law (for example, failure to pay taxes, failure to submit declarations, indicating false information in the declaration, etc.).
• If an individual leaves the country (permanently or for a certain time) and at the same time loses Russian citizenship, the right to engage in entrepreneurial activity is also lost. An IP is also liquidated if the registration of a person in the territory of the Russian Federation is no longer considered valid.

What you need to close the IP

The procedure for closing IPs usually does not cause difficulties and does not require the entrepreneur to provide a large package of documents. The first thing you need to have with you is, of course, a passport. Also, the entrepreneur must write a statement on the termination of entrepreneurial activity, which will subsequently be provided to the tax authority.

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

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

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

If, instead of the entrepreneur, the representative is in the tax office, a power of attorney must be drawn up and notarized. Also, the corresponding notary mark is affixed in the statement itself.

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

Paying a fee is also very simple. You can go to any bank (for example, to Sberbank) and conduct an operation there. Those who have access to Internet banking can pay for the receipt without leaving home (in this case, do not forget to print the check). It is important to specify the details correctly so that you do not have to pay a receipt in double size.

Step-by-step closing procedure

The phased procedure for closing the IP is as follows:

1. You need to contact the tax office, which registered as an individual entrepreneur. There you need to take a receipt for payment of state duty. If you have any doubts about which tax office to apply to (this occurs if registration was carried out in one place and registration in another), you can call the Federal Tax Service in your region, give your details and the number of the registration certificate IP, after which the specialist will call the inspection where to go.
2. Drawing up a closing application (take the form in the tax or download on the Internet). If filling is difficult, you can contact a specialized company or consult the same tax. Closing dates depend on the correctness of the filling, since if an error is detected, you will have to redo everything.
3. Payment of state duty. It should be noted that the fee is paid only in case of an independent decision of the entrepreneur to close. If the IP was declared bankrupt or if the liquidation is carried out by a court decision, you do not need to pay a receipt.
4. Submission of documents (receipt, passport and statement) to the tax. From the tax officer you need to receive a receipt on the receipt of documents. Documents can also be submitted through a representative (at the same time there must be a power of attorney, and the notary must be marked in the application) or sent by mail (with a list of investments and declared value).
5. 5 working days after the submission of documents, you can get a certificate of registration of termination of business. Along with this document, an extract from a single state register of individual entrepreneurs should be provided. If the entrepreneur is not in tax after the expiration of the preparation of the certificate, the documents will be sent by mail to the registration address.

See the following video for a step-by-step description of actions to eliminate entrepreneurship:

Is a certificate from the FIU mandatory?

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

Despite the fact that the provision of a pension certificate is not a prerequisite for closure, some tax agencies still require this document.

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

After receiving the certificate of closure, you need to go to the Pension Fund and request specialists an extract on the remaining payments. You should also receive receipts there, which you can pay in the same Sberbank. After submitting paid receipts to the Pension Fund, you need to get a certificate of lack of debt. If the debts in the pension remain unpaid, fines will be charged, and sooner or later a demand for debt repayment will come. If a former entrepreneur ignores claims for payment of debts, the outcome of the situation will be a trial.

It is also not necessary to notify the Pension Fund itself about closure; specialists will remove the entrepreneur from the register after receiving relevant information from the tax.

How to eliminate IP with debts?

The procedure for closing IP with debts is carried out in exactly the same way as without, namely: first, a closing application is drawn up, after which the state duty is paid. The receipt and application must be included in the tax and receive a receipt on receipt of documents. All requirements of inspectors regarding the need to pay off debts before closing are inappropriate.

Earlier, for closing, it was necessary to take a certificate from the Pension Fund about the absence of debt. For this, entrepreneurs first went there, took all receipts, and after payment received a certificate. Now this certificate for liquidation is not needed.

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

If the entrepreneur has decided to pay off all debts before the closing procedure, and there are not enough funds for this, you must go to court to obtain bankruptcy status. In payment of the debt, property that is sold as quickly as possible at the market price is described. If there is not enough property to pay debts, the entrepreneur is obliged to work, and the remaining debt will be debited from the salary.

Liquidation of IP with employees

If entrepreneurial activity was carried out with the involvement of employees, you need to know some subtleties about how to close in this situation. The reason for the dismissal of employees is the closure of individual entrepreneurs. The law on employment indicates that 2 weeks before dismissal, it is necessary to send a notice of termination of the employment contract to the employment service.

The dismissal procedure itself is carried out as follows: an order must be drawn up for each employee contracted. It is impossible to dismiss workers after an individual entrepreneur ceases to be listed in the unified state register. All employees must be dismissed and scheduled before the registry changes. If the employment contract does not contain a clause regulating payments in the event of dismissal in connection with the closure of individual entrepreneurs, then payment of compensation is not necessary.

Some important nuances

In the process of closing the IP (or after that), tax returns must be submitted on time. If the activity was not conducted, and there was no income, you need to submit "zero" declarations. If the entrepreneur was registered with the FSS, you must send a report there.

If the entrepreneur carried out activities using a cash register, it must also be deregistered. To do this, follow these steps:

1. On the day of filing an application for deregistration of a cash register, a fiscal report must be removed from the cash register.
2. In tax need to provide those. machine passport, registration card, cash register, agreement with the central heating service center, passport and a copy of the balance sheet for the last reporting period.

Another procedure that must be completed after the termination of the IP bank account closure. If the entrepreneur decided to close the account before submitting the application, it is necessary to notify the tax one week before the operation. Otherwise, the entrepreneur will have to pay a fine. When closing an account after the termination of activity, there is no need to notify the tax. The procedure for closing an account is very simple: for this you need to come to the bank and fill out the necessary documents (the list in all banks varies).

After the closing procedure of the business is completely completed, it is necessary to keep documents and receipts in full safety for at least four years. This will protect against possible misunderstandings and resolve disputes in the event of inspections by regulatory authorities.

This step-by-step instruction describes in detail the IP closing procedure. With it, you will get the most complete picture of how to close an IP in 2019, as well as save your time searching for the necessary information.

1. Choose a method of closing IP

There are two ways to close IP:

1. Self-closing IP. A fairly simple procedure, which consists in preparing a number of documents and completing some preparatory procedures (paying taxes, fees, dismissal of employees, etc.). In addition, having gone through all the steps of self-closing an IP, you will receive invaluable experience that can be useful to you more than once.
2. Paid closure of IP through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of closing the IP themselves.

How much does it cost to close an IP

Independently close the IP

Paid to close the IP through a specialized company

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

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

Comparison of independent and paid IP closure

2. We carry out preparatory actions

IP before its closure by law should only fulfill the first two points, the rest it can fulfill after the cessation of activity. But, in practice, tax authorities often require the execution of all the actions described below.

Payment of taxes, penalties and interest at the Federal Tax Service

At this stage, you need to know exactly what amounts of taxes, fines and penalties you need to pay. The direct amount of taxes payable depends on the tax system on which the individual entrepreneur is located. To obtain accurate information about existing debts and overpayments for taxes, fees and fines, you can reconcile calculations with the tax authority.

You can read more about IP taxes on this page.

Payment of insurance premiums "for yourself"

Deregistration of cash registers

If at the time of the closure of the IP you have not made the transition to the cashier of a new sample, to remove from the register you need to write a statement, and on the day of its submission to the tax authority, call the engineer of your PSC, who must remove the fiscal report. Next, you must submit the following documents to the IFTS (the list in different tax authorities may vary):

• application for deregistration;
• cCP passport;
• cCP Registration Card;
• magazine of the cashier-operator;
• agreement with the central heating service center;
• removed fiscal report;
• passport;
• copy of the latest statements (declaration, balance sheet).

In the event that you work at an online checkout, for deregistration you will need:

1. To fill out an application for deregistration of the online cash desk and, within one business day from the occurrence of the circumstances in connection with which a deduction was required, send it to the Federal Tax Service (any tax in paper form, through the personal account of the CCP, or through the OFD). Additionally, you need to provide a report on closing the fiscal drive.
2. Get a deregistration card for CCP. The term for the formation of the FTS card is 5 business days from the date of application. After another 5 working days, you will be sent the current card through the office of the CCP or OFD (if desired, a paper copy can be requested in the tax).

3. We prepare the necessary documents for closing the IP

IP Closure Statement

Application in the form Р26001 is the main document necessary for the termination of the activities of an individual entrepreneur (download the form). You can see the detailed instructions for filling out, as well as samples of the 2019 application on this page.

State duty receipt

In 2019, the state duty for closing IP is 160 rubles. You can generate a receipt, as well as pay it via the Internet using this service on the official website of the Federal Tax Service (section State duty for registering IP). There you can print a receipt in paper form and pay for it at any convenient branch of Sberbank.

4. Check the collected documents

The final set of documents should include:

1. Application for closing IP (form P26001) - 1 copy.
2. The original state duty receipt with a note about payment.

5. We submit documents to the tax office

The collected documents must be submitted to the tax authority that registered it (for example, in Moscow it is IFTS No. 46), and not to the one where it was registered (this does not apply to tax payments and reporting). The address and contact details of your tax office, you can find out using this service.

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

6. We receive a document on the closure of IP

After receiving the documents, the tax service is obliged to issue (send) a receipt on their receipt and close the IP within 5 days by issuing (sending) you a corresponding notification (form No. 2-4-Accounting) and the USRIP record sheet.

After the closure of the IP

Please note that:

• an individual is not exempted from paying taxes, fines, insurance premiums and other debts received during his activity as an individual entrepreneur;
• if any of the steps described above to prepare for the closure of the IP have not been completed, then after closing they must be completed as soon as possible;
• if there is an IP seal, its destruction is not necessary;
• if necessary, IP can be re-opened immediately after closing (for example, to quickly switch to another taxation system).

The cessation of a citizen's activity as an individual entrepreneur is not limited only to surrender and payment. In this regard, the following questions often arise: when closing an IP, what declarations and reports need to be submitted? Is it necessary to additionally be deregistered as an employer? We will answer these questions in more detail.

Tax reporting at IP closure

The deadline for the submission of “liquidation” declarations depends on which tax regime an individual entrepreneur applies.

Simplified tax system (STS)

Figure 1. The title page of the “liquidation” declaration of IP on the simplified tax system

Unified imputed income tax (UTII)

Figure 2. The title page of the “liquidation” declaration of IP on UTII

Unified Agricultural Tax (SAR)

The declaration of a single agricultural tax at the closure of the IP is submitted at the same time as the simplified one, namely until the 25th day of the monthfollowing the time when the entry was made in the Unified State Register of Enterprises of Independent Entrepreneurship on the termination of entrepreneurial activity by a citizen.

Figure 3. The title page of the "liquidation" declaration of IP on the USH

Patent System of Taxation (PSN)

Neither the ordinary nor the "liquidation" declaration is surrendered. Entrepreneurs of this regime are completely exempted from the obligation to submit tax reports.

General taxation system (OSNO)

Figure 4. The title page of the “liquidation” declaration 3-NDFL

VAT declaration

At the closure of the IP, the value added tax return is submitted in the same manner as the usual one, namely on time until the 25th day of the monthfollowing the last reporting quarter.

Insurance reporting at the closure of IP with employees

Individual entrepreneurs who do not have employees when deducting from tax accounting do not submit any insurance reports.

Payment of contributions for themselves is made no later than 15 calendar days from the date of state registration of termination of activity as an individual entrepreneur, inclusive.

Upon termination of activity, IP employers are required to submit appropriate reports for their employees

Note: in 2019, it is not necessary to deregister separately as an employer.

Calculation of insurance premiums (in IFTS)

Upon termination by an individual of activity as an individual entrepreneur, the calculation of insurance premiums (hereinafter referred to as RSV) must be submitted until the day   filing an application to close the IP to the tax authority.

At the moment, there is uncertainty as to which code of the accounting (reporting) period must be indicated on the Cover Page of the RSV. The fact is that the procedure for filling out the calculation establishes "liquidation" codes only for organizations. So, in Appendix 3 to the RSV of the organization, when liquidating, they indicate the codes: 51, 52, 53 and 90 (depending on the period for which the document is submitted).

There are no such codes for individual entrepreneurs, therefore it is unclear what to indicate to an individual entrepreneur: the code when submitting regular reports (21, 21, 33, 34) or the “liquidation” code established for organizations (51, 52, 53, 90).

At the beginning of 2019, the financial department gave an explanation only for those individual entrepreneurs who are heads of peasant farms. They, in accordance with the letter of the Federal Tax Service dated December 25, 2017 N GD-4-11 / [email protected]   , when passing the calculation in connection with the cessation of activity, the following codes should be indicated:

• 83   - 1 quarter;
• 84   - half a year;
• 85   - 9 months;
• 86   - year.

However, not all tax inspectorates adhere to this opinion and believe that on the cover page when closing the IP it is necessary to indicate the usual code for the calculation, namely:

• 21   - 1 quarter;
• 31   - half a year;
• 33   - 9 months;
• 34   - year.

Given the above, before submitting the calculation, we recommend that you clarify this issue with the tax authority at the place of registration.

Certificate 2-NDFL (in IFTS)

The legislation does not establish a separate deadline for submission to the tax authority of 2-NDFL statements on income paid to employees for the period from the beginning of the year until the termination of the IP, therefore they must be submitted to the IFTS no later than April 1 of the year following the date IP was deregistered.

At first glance, the procedure for opening or closing an individual enterprise may seem complicated. However, everything will turn out quickly and correctly, if you know some features of this process.

So, when you open the IP, you need:

1. Fill out an application.
2. Pay the state fee.
3. Carry out state registration.

Issue price varies by region

Registration is carried out at the place of registration of the individual (by registration in the passport), but IP activities can be carried out throughout the Russian Federation.

For registration, you will need a passport and TIN, the registration period is 3 working days.

The application is filled in according to the approved form Р21001 “application for registration of an individual as an individual entrepreneur”.

Correct letters

Page 1 contains information on the applicant's last name, first name, middle name, TIN, gender, date of birth, place of birth and citizenship data. Patronymic and TIN are filled in if available. For those who have forgotten / do not know their TIN, there is an online service “Find out your TIN”, in the absence of a TIN it will be assigned to the applicant upon registration.

On page 2, data is filled in at the address of the place of registration and passport data. The index is recommended to be specified on the sites fias.nalog.ru or the Russian Post, various abbreviations and codes must necessarily comply with the approved instructions for filling out this application. When indicating Moscow or St. Petersburg, the city is not filled.

Inaccessible activity

On sheet B, the procedure for issuing the final documents and contact details is indicated. In this case, the name and surname fields of the applicant shall be filled out only in black ink, and upon personal submission, in the presence of a tax inspector.

The application is filled out in one copy (and only on one side of the sheet), the sheets are not stapled or stapled.

The first time it may not work

In addition to the application, a photocopy of the passport and the paid state duty will be required for filing. Only pages 2, 3 and the page with the registration address are copied from the passport.

To form a form for payment of state duty and actually for non-cash payment, you can use the appropriate service on the website of the Federal Tax Service - “State duty payment”. Payment is possible directly on the site, there are also listed all the opportunities provided for this.

Submission of documents to the tax is possible in person, by mail or through a representative.

Personal submission is the simplest - when applying to the tax office at the place of registration, the applicant will be required to submit the above documents and passport. Addresses and working hours of the tax office can be clarified on its website.

After delivery, the inspector gives a receipt on receipt of documents, after 3 working days, having arrived with a receipt and a passport, it will be possible to receive registration documents.

When submitting documents by mail, the signature on the application and a photocopy of the passport will need to be pre-certified by a notary. Upon receipt by mail, the tax authority will send registration documents to the applicant's registration address, and not to the return address of the application. Within Moscow, documents can also be sent and received with the help of courier services such as DHL and Pony Express.

When submitting documents for registration through a representative, in addition to notarized documents / signature of the applicant, he will also need to issue a notarized power of attorney.

If necessary, together with the application for registration, the applicant may also submit an application for transition to a simplified taxation system in accordance with form 26.2-1 or an application for an IP patent in form 26.5-1. Most applicants do so.

In the event of successful registration, the applicant will have 3 documents: a certificate of registration as an individual entrepreneur, a USRIP record sheet, a notice of registration of an individual with a tax authority.

In this case, you can congratulate yourself on the registration.

The beginning of successful work

• Submit an application for the transition to the simplified tax system, PSN or UTII, if necessary.
• Get documents on registration with the FIU (by mail). If an individual entrepreneur does not have employees, then registration with the FSS is not necessary.
• Get statistics codes for IP.
• Order a print (although it is possible without it).
• Open a bank account - on demand.
• Start work on obtaining licenses, if required by law.
• Proceed to the payment of taxes, pay insurance premiums to the PFR and FFOMS
• Maintain accounting and reporting.

IP closure

1. prepare a statement of closure, pay a state fee;
2. submit closing documents to the tax with the receipt of a certificate of closure of IP and extract from the registry;
3. fIU notice;
4. reporting and deregistration.

A similar situation with the state duty form and its payment, so as not to be mistaken, you can and should use the service on the website of the Federal Tax Service, when closing the IP, the state duty is 160 rubles.

Further, you can personally form, by mail, or through the FTS online service to form and submit to the tax office a package of documents: application and state duty - in case of not personal filing, they must be certified by electronic signature (when filing online) or by a notary.

5 working days after the submission of documents, the inspection is obliged to issue a USRIP record sheet and a notice of deregistration of a citizen in the tax authority as an individual entrepreneur. To get these documents you need to have a passport and a receipt on delivery of documents to close the IP.

Paying debts and closing accounts

For the final completion of all procedures, it will also be necessary to notify the funds and submit reports, if necessary, close the bank account, terminate the contracts for individual entrepreneurs, deregister KKM.

Let us dwell separately on the notification of the FIU. The procedure in this case: after the termination of the IP status (the date is indicated in the certificate), you need to receive a receipt within 12 days with the calculation of debts on obligatory payments - usually the calculation itself is done instantly. For the calculation, the fund employee will need from the applicant only a passport and a certificate of termination of business.

Documents need to be stored

Former individual entrepreneurs are required to ensure the storage of labor documentation for 75 years, for example, orders for the admission and dismissal of employees, personal files and cards, etc.

Of the frequently asked questions, perhaps the most frequent one should be noted - the question of the need to submit, together with the statement to the tax inspectorate, a statement by the FIU on the absence of debt - this is not currently a prerequisite for closing an IP.