1. Before closing an individual entrepreneur, terminate employment relations with employees

If an entrepreneur has employees, he must notify the employment service no later than two weeks before the start of the process of officially closing the individual entrepreneur, indicating the following information on the dismissed employees: position, profession, specialty, qualification requirements, payment conditions.

You can draw up such a notification yourself or use the form from Appendix No. 2 to the Regulations on the organization of work to promote employment in conditions of mass layoffs.

Employees should also be notified of dismissal in advance in writing. According to Art. 307 of the Labor Code of the Russian Federation, the terms of notice of dismissal, cases and amounts of severance pay and other compensation payments paid upon termination of an employment contract are determined by the employment contract. If the employment contracts do not specify the deadline for dismissal, the individual entrepreneur has the right to notify when he deems it necessary.

If the documents are submitted to the MFC, the state fee must be paid using the details of the MFC, and not the registering tax office (to do this, you will need to check the appropriate box when generating the receipt).

You can pay the fee via the Internet (for which you need to select non-cash payment and the bank logo when generating a receipt), at any Sberbank branch, as well as through a Sberbank terminal or ATM.

It is important to remember that payment must be made only from a personal bank card.

At some tax offices you can pay state duty through a self-service terminal.

6. Fill out an application to close an individual entrepreneur

You can download the application form No. P26001. There are also instructions for filling it out.

The form must be filled out either manually or electronically.

There is no need to sign a paper application in advance; it is signed in the presence of a tax inspector or notary. If the application is not submitted personally by the applicant, the signature on the application must be certified by a notary.

7. Prepare and submit a package of documents

We will need:

• Application on form No. Р26001
• Receipt for payment of state duty.

If you wish, you can provide a document (certificate) confirming the submission of information to the territorial body of the Pension Fund. This document is optional. The tax office itself will request this information if the applicant fails to provide it. Therefore, there is no point in wasting time getting it.

After accepting the documents, the inspection will issue (send) a receipt for their receipt.

8. We receive documents on the closure of the individual entrepreneur

On the 6th working day after submitting documents to the tax office, you must receive a USRIP entry sheet with a record of termination of activity.

To receive it from the tax office in person, the applicant must have a receipt issued by the tax office and a passport. The representative also needs to have a power of attorney.

In case of refusal of state registration, you will receive a document stating the reason for the refusal.

Most often registration is denied for the following reasons:

1. Submission to an improper registration authority;

2. Errors in the application;

3. Acts were received from the judge and bailiff prohibiting registration.

If you do not come to the tax office within the prescribed period for documents, they will be sent to your address by mail.

In addition to the desire of the entrepreneur himself, state registration upon termination of the activities of an individual entrepreneur is also carried out in the following cases:

• Due to the death of the IP,
• If declared insolvent (bankrupt),
• By a court decision, including in case of deprivation of the right to engage in entrepreneurial activity for a certain period,
• In connection with the cancellation of a document confirming the right to temporarily or permanently reside in the Russian Federation, or the expiration of the validity period of such a document.

9. What needs to be done after the closure of the individual entrepreneur

1. Calculate and pay insurance premiums for yourself.

1. Terminate contracts with counterparties.
2. Close the individual entrepreneur's current account (if there was one).
3. Ensure the safety of documents.

For example, documents necessary for taxation (including primary documents) must be stored for 4 years from the end of the tax period when this document was used, and tax accounting registers and tax reporting (2-NDFL, declarations, calculations) - 5 years .

The safety of personnel documentation must be ensured for 75 years.

Note: deregistration of an individual entrepreneur from the Social Insurance Fund and the Pension Fund of the Russian Federation is carried out automatically; no additional actions are required from the entrepreneur.

(if the businessman used a cash register in his work) is also deregistered with the Federal Tax Service unilaterally without the user’s application, while the former entrepreneur is obliged to keep the fiscal drive from the cash register for 5 years.

We have selected for you the best offers for individual entrepreneurs and LLCs on opening a current account.

Entrepreneurs often ask: how to close an individual entrepreneur on your own in 2017: step-by-step instructions, which we have presented in this material, will certainly help you understand the situation and solve the problem. Unfortunately, the current economic situation is forcing many businessmen to think about closing their favorite business due to the fact that it is becoming more unprofitable than profitable. Some even prefer to replace entrepreneurial activity by working for a boss. Because this way they can be sure that they will receive, although not a large, but stable salary. Some are ready to try to start their own business again, but in a different, more popular direction. But in the first and in the second case, it all starts with necessity close the individual entrepreneur, which already exists.

Sometimes entrepreneurs simply leave their business, neither closing it nor developing it. But this is fraught with problems with the pension fund and other government bodies. Therefore, it is better not to take risks and close the individual entrepreneur before trying yourself as a hired worker or starting to explore a new line of business. How to do this yourself, without paying additional money to any companies or assistants, we will discuss in today’s article.

How to close an individual entrepreneur yourself in 2017 - step-by-step instructions

• An entrepreneur plans to open a limited liability company. The liquidation of individual entrepreneurs is necessary for the proper organization of society, as well as for obtaining additional opportunities in the field of expanding production capacities and controlled areas of activity.
• The individual enterprise does not bring the expected income. An entrepreneur can change the direction of business and try himself in a new field. Some people prefer to work a little for hire in order to see from the inside how a successful organization functions and draw conclusions.
• Suppression by tax obligations. Many newcomers simply cannot handle the amount of taxes that the state requires them to pay. Sometimes this problem arises due to the fact that the pricing policy, business strategy, and so on are formed incorrectly.
• Switching to working in shadow mode. Sometimes the conditions that our state creates for small and medium-sized businesses force entrepreneurs to switch to informal activities. This is a very risky option, as it can lead not only to huge fines, but also to imprisonment.

You should not leave an individual enterprise if it does not generate income and the entrepreneur does not plan to engage in it. This will require constant payment of insurance premiums, which will not affect the owner’s pension in any way. In other words, the businessman simply pays the state for nothing, since he does not receive any income from his business. There are several more cases when you will have to close an individual entrepreneur in any case:

• The company was declared bankrupt at the official level;
• The entrepreneur died;
• The court decided to suspend the operation of the enterprise;
• The business owner is a foreigner whose special permit to conduct business in Russia has expired.

• Forced closure of an enterprise due to violation of the law, non-payment of taxes or lack of financial resources;
• Voluntary closure of an enterprise. In order for this to happen, the entrepreneur himself collects documentation and submits an application in which he explains his desire to terminate the activities of the enterprise.

To close a business, you must collect all the necessary documents for liquidation of individual entrepreneur, and make an application to the registration authorities.

What documents should be prepared for the liquidation of an individual entrepreneur.

Let's list the mandatory documents for liquidation of individual entrepreneur.

• Bank certificate confirming payment of the state duty, although modern requirements allow the presentation of an electronic version of the receipt;
• An application for closing an individual entrepreneur, which is drawn up according to the standard established at the legislative level. It is drawn up only with the help of notaries in special offices, or other authorized persons. Information about who certified the document will be included in the application;
• The pension fund must issue a statement that confirms that the company has no debts on insurance payments until the current day, and all payments were made on time;
• Identification number card;
• A valid document that contains OGRNIP. It was issued immediately when the registration of the enterprise began, after the entrepreneur visited the tax office.
• The entrepreneur received a special extract from the Unified State Register of Entrepreneurs when he was just starting to register his business - you also need to have it with you. It is in this document that all areas of the enterprise’s work with which the businessman’s activities were associated during the existence of his business are spelled out.

1. Application for closing an individual entrepreneur must contain all information about the entrepreneur, including his patronymic, surname, and first name;
2. OGRNIP data is entered, which should contain the certificate;
3. The identification number of the entrepreneur who was engaged in the business must be affixed;
4. The text of the application must indicate where and to which person the papers are sent, which contain the official reaction of the government body to the application itself: whether it was considered or rejected, with an explanation of the reasons. Such a document is usually sent either to the former owner of the business in person, or by mail, or through proxies;
5. To Correctly close an individual entrepreneur in 2017, you must indicate all your contacts in the text of the application, including telephone number and email address. This is necessary so that officials can contact you and provide the necessary information;
6. The application must be certified by the signatures of the entrepreneur and the registration authority, and the registrar must indicate his position. When you come to give your documents, you need to present a document that can confirm your identity;
7. The notary who certified the document must also provide information about himself: information about his status and identification number. This will indicate that he is responsible for the paper.

Step-by-step instruction Closing a business consists of several stages, and we will try to understand each of them. The liquidation procedure should begin only after the collection of the necessary papers has been completed and the entrepreneur has made an unshakable decision that it is time to close the business. Now there are a number of special offices that offer their assistance in performing the procedure. But, of course, it costs extra money, and if you don’t want to spend money, you can close an individual entrepreneur on your own in 2017– it’s not difficult at all, the main thing is to understand everything consistently.

Experts advise that you definitely check the entire package of documents, check it with the list of required papers, because during the liquidation process, the lack of one or another receipt can become a real problem and seriously delay the process. Therefore, we move on to the next stage, which is discussed below, only after we are convinced that everything is in order with the documentation.

Preparatory stage for closing an individual enterprise.

• Paying off debts, structuring reports and documents.

All documents must be sent to the pension fund on time, since employees will need some time to familiarize themselves with them and check their accuracy. In a maximum of two days, a representative of the pension fund will have to provide all the necessary information with which you can continue liquidate the individual entrepreneur. The duration of the closing procedure is no more than five days, but submission of reports and documents, as well as correction of errors in them, can delay it. If you do not have information on pension payments obtained from pension fund employees, then at the tax office you risk being denied permission close the individual entrepreneur.

• The process of terminating contracts with partners.

1. This is the best option that offers the entrepreneur the fastest possible fulfillment of all obligations that he has undertaken under the contracts. To do this, you should talk with each partner to whom you have any obligations, explain the situation, and work out critical deadlines in order to fulfill the terms of the agreement;
2. An entrepreneur can liquidate the individual entrepreneur, abandoning all the obligations that he assumed, that is, terminating the agreement unilaterally. But you will need to pay penalties, as well as still fulfill those terms of the agreement that are associated with controversial issues and third parties.

• Resolving issues with hired employees.

You will not be able to close the IP if you do not complete these operations in a timely manner. It will be possible to continue the procedure only after all issues with funds and employees have been resolved.

• Removal of cash register from the register.

• Closing a current account.

Sample of filling out form P26001:

1. Sometimes payment processing does not happen as quickly as we would like, therefore, if you closed the account, and a certain amount of money was still being processed for transfer, then from now on it will become inaccessible either to the entrepreneur himself or to the person to whom it was transferred was sent.
2. Don't forget about the human factor. Perhaps one of the buyers or customers simply did not send part of the payment on time, and it is still in the system. But once you close the account, you will no longer be able to receive it, and this indicates a loss of your income share.

So, the step-by-step instructions indicate that the preparatory stage includes the repayment of all debts, dismissal and settlement of subordinates, provision of reporting documents to social funds, and some other production issues. If at least one of the points listed above is not met, you are unlikely to succeed close the individual entrepreneur.

The main stage of closing a business.

• We fill out the application on form P26001.

• We pay the state duty.

Sample receipt for payment of state duty in 2017:

• We are completing the process of liquidating the company.

When you come to the branch to hand over the documentation to liquidate the individual entrepreneur, be sure to take from the employee who took the papers a document in which he will indicate the date of submission of the papers. After the verification is completed, the businessman will be given a document confirming that his business is closed and he is no longer conducting business.

So, we see that closing an individual entrepreneur is not so difficult - you only need to go through two stages of closing - and you are already there. Let's briefly list the actions that fall under each stage. So, at the preparatory stage, it is necessary to collect all documents, dismiss subordinates, close the company’s accounts and remove cash registers from the register, eliminate debts and submit a report to the tax office. Another important nuance is resolving issues with counterparties and partners, because if there are still debts, then by closing the enterprise, you still will not escape the need to pay them off.

The main stage involves drawing up an application, paying state fees, and visiting the tax office. Wait for a document that confirms the fact that you were able to close an individual entrepreneur on your own in 2017, will have to be done for a maximum of five days.

How to close an individual entrepreneur with debts?

The most common debts are: debts to the tax service, or debts to the pension fund. If a businessman comes to the department of the fiscal service, and the pension fund informs the tax authorities that he is a debtor, then there is a high probability that they will not have any conversation with him about liquidating the enterprise. But according to the law, such actions are considered unlawful. No code states that a citizen cannot liquidate his enterprise just because he has accumulated debt. After all, entrepreneurs are responsible for their business with their entire property base, and it doesn’t matter whether the business operates or not, debts will still be collected from it. It follows that by closing an individual entrepreneur, a person simply stops accumulating the body of debt, but he cannot in any way avoid paying back all the debt that has already accumulated.

However, very often it is not possible to close an individual entrepreneur with debts, and no evidence or requests to show the law that gives the right to refuse helps - the entrepreneur is told to pay off the debt and is told to come back later. How to solve this problem?

According to experts, you should not immediately get into an argument with a representative of the tax office. Try to resolve the issue peacefully, explain that you need to close the business, since the debt is constantly growing, and if it increases further, you simply will not be able to pay it off. Any tax official knows that if you close your business, your debts will not go away, and they will still have to be paid. But for some reason, many employees prefer to conflict and demand repayment of debts before liquidation.

If you have the desire and time, then you can resolve such a dispute through the courts, complain that your rights have been violated, file a lawsuit, and so on. But in this case, you will have to waste extra time and nerve cells, and this can be avoided. Just check if all your documents are in order, if the application is notarized, and send the package of papers by mail to the tax office. To send, be sure to select registered mail, then you will be notified that the shipment has reached the addressee. This will force the tax authorities close an individual entrepreneur with debts, since there will simply be nowhere to go. The papers have been sent, but you have already been given a notice; you won’t be able to refer to any law or article, because nowhere is it stated that you cannot close an individual entrepreneur just because the businessman has debts.

How can they demand repayment of a debt?

In order to avoid such situations, you should control all payments that need to be made regularly in the process of doing business. Otherwise, by postponing payments several times, the debt may become so large that it will be much more difficult to pay off.

Do not forget that even after the company is liquidated, the amount of debt will not become less, it will simply stop increasing. By law, an entrepreneur is not obliged to inform the funds that he has closed his business, because this does not matter. Legal Act 212 of federal legislation gives a citizen exactly fifteen days to pay off all debts. This time is given to him so that he can find the necessary funds and pay off debts in all areas that have accumulated while doing business. The countdown starts from the date of termination of the business, which is preserved in the Unified State Register of Individual Entrepreneurs.

If, within the allotted period, the entrepreneur was unable to pay off his debts, then the fund or the tax office can legally go to court in order to recover his financial resources from the debtor. Most often, the court takes the side of government agencies in the event of such disputes. Then a decision may be made to seize property with the involvement of bailiffs. An individual enterprise, in this part, is not a profitable form of ownership, because a businessman bears full financial responsibility for his personal property and material resources.

There are some things that cannot be taken from an entrepreneur to pay off a debt to the state, these include personal belongings if they are not luxurious, food and housing if this property is his only place in which he can live.

The legislation established the limitation period in this area at three calendar years. Consequently, debts will need to be repaid only within this period. It follows that for anyone who decides to liquidate their businesses this year, debts for the period before 2014 are not considered obligatory for payment. Although sometimes controlling structures require repayment of the full amount of the debt, despite the statute of limitations. You should not immediately turn to lawyers for help; you just need to point out to the court that a certain part of the debt is covered by the statute of limitations, and the court will accept this argument.

Bankruptcy of an individual entrepreneur with debts.

If, to open his own business, a citizen used investors’ funds and was subsequently unable to repay them, he will have to admit the insolvency of his individual enterprise. On the one hand, it seems quite simple to declare bankruptcy of individual entrepreneur with debts, but on the other hand, there are many pitfalls that arise due to shortcomings in the legislation. The main problem is the duality of the very concept of IP. It is perceived in two ways in the sense that an entrepreneur is both an economic entity and an individual at the same time.

In order to admit bankruptcy of individual entrepreneur with debts, you need to perform a series of sequential actions:

1. Restructuring of the entire debt amount. That is, they will try to distribute the debts so that the entrepreneur can repay them within three years from the sources of his regular income;
2. Sale of the property base, which is seized from the debtor. This method is resorted to only in the case when the citizen does not have any sources of profit in order to pay off debts in the first way;
3. Conclusion of a settlement agreement. This is accomplished by reaching a compromise between the parties. If this option is acceptable to all parties to the dispute, then they may not use the first two methods of repaying the debt.

The sale of the entrepreneur's belongings is carried out with the aim of repaying his debt obligation. After the debtor has fully covered all the required amounts, he will be released from all obligations to those to whom he previously owed money.

What do entrepreneurs ask most often?

This document confirms the fact that the businessman has fully fulfilled his obligations and paid all taxes, fines, penalties and fees. To obtain it, you must contact the tax authorities and write an application requesting the issuance of this document. The issuance of a certificate may take no more than ten days from the moment the entrepreneur sends a written request to the fiscal service department.

What are the deadlines for liquidation of individual entrepreneurs in 2017?

This year, it takes no more than five days to liquidate an enterprise. However, if problems arise with the documents, this time may drag on indefinitely. Therefore, be sure to check all the papers before starting the procedure.

Carolina Emelyanova

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 will not have to delve into the legal subtleties of the process of liquidating an individual entrepreneur, 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 this case, you must sequentially perform the following steps:

• 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;
• at the 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 legislation 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 that such requirements are contrary to the law, so you can insist on accepting the application and write appeals to a higher authority.

As for the legal side of the 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 solving this problem without conflicts before liquidating 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 has 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 case 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:

1. Personally at the tax office.
2. By mail or through a proxy.
3. Online on the tax service website.
4. 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:

1. Complete the standard application.
2. Select a method for receiving documents and indicate contacts.
3. Sign the application with an electronic signature.
4. Upload a scanned image of your passport to the website.
5. 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 to your personal account of the 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 the multifunctional center on the Federal Tax Service website, you need to select a “special” receipt for paying the 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, in Russian laws there is no such legal concept as 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 individual entrepreneur, after some time government authorities will demand payment of accrued mandatory contributions and impose fines both for late payments and for other violations, for example, failure to submit reports on time.

In contact with

You are an individual entrepreneur. You’ve decided to close your private enterprise, but you don’t know how best to do it. First, choose a liquidation method that is convenient for you: yourself or through an intermediary (a company that provides paid services for registering and liquidating a business). Secondly, warn your employees of your intention to close the business (if you are the employer). Third, familiarize yourself with the main nuances of liquidating a business this year.

How to close an individual entrepreneur in 2018

There are several reasons why businessmen close individual entrepreneurs:

1. An entrepreneur opens an enterprise of a different organizational and legal form, for example, LLC or JSC.
2. The business is unprofitable and does not generate profit or income.
3. After paying taxes, the entrepreneur has little money left.
4. The businessman decided to continue the business illegally.
5. Personal reasons.

Package of documents for closing an individual entrepreneur

Collect the following documents for the tax office:

• Application (form No. P26001).
• Passport.
• A check for payment of the state duty (160 rubles) for the liquidation of an individual entrepreneur.
• A document confirming the submission of data to the Pension Fund (optional, since the fund itself provides this information to the tax service as part of an interdepartmental exchange).

Make copies of all documents you submit to the IRS. They may be needed to confirm that taxes have been paid or that the application has been filled out correctly. After submitting the documents, you must be given a receipt for their receipt.

Collect and correctly fill out all the documents necessary for the liquidation of an individual entrepreneur - this will significantly speed up the procedure

Filling out form No. P26001

If you intend to close an individual entrepreneur, carefully read the requirements of the Federal Tax Service for the liquidation process. It is possible to submit an application not only in person at the Federal Tax Service inspectorate where the individual entrepreneur was registered, but also remotely on the Federal Tax Service website or the government services portal.

The application consists of one page. The information that an individual fills out contains information about the number of the Unified State Register of Individual Entrepreneurs, your full name, tax number, contact information, position, surname and initials of the registrar, information about the notary who certified the authenticity of your signature.

This is what an application to close an individual entrepreneur looks like

If you personally contacted the tax service in order to close an individual entrepreneur, then by presenting your passport, you can sign the application in the presence of a service employee. If another person submits the application instead of you, or you send it by mail, have your signature certified by a notary.

Is confirmation of the absence of debt from government funds required?

The tax service closes an individual entrepreneur without requiring certificates from the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund about the absence of debt, but it is in your best interests to pay all taxes and contributions to the relevant state funds: the Pension Fund, the Social Insurance Fund, the Federal Compulsory Health Insurance Fund. If you did not pay the fee before closing your business, do so no later than fifteen calendar days from the date of business closure.

Submission of reports upon closure of individual entrepreneurs

When closing an individual entrepreneur, the entrepreneur is required to submit reports to the Pension Fund, Federal Compulsory Medical Insurance Fund, and Social Insurance Fund. The procedure depends on the availability of employees, the taxation system, and the type of activity.

If you are an employer, reconcile your debts with the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund, submit all reports on your employees to these funds.

The entrepreneur submits a declaration to the FSS. Its type depends on the taxation system. Each tax system has its own rules and deadlines for filing a declaration and paying taxes when closing an individual entrepreneur (List of declarations with forms and deadlines for closing an individual entrepreneur).

Before closing an individual entrepreneur, carefully check whether you have paid taxes and insurance premiums

Retention period for documents after the closure of an individual enterprise

After the liquidation of a business, an individual keeps the following documents: personnel, accounting, administrative and economic, administrative. Each type of documentation has its own shelf life:

1. Primary accounting documentation - 4 years.
2. Book of income and expenses - 4 years.
3. Financial reporting - 5 years.
4. Administrative and economic papers - 5 years.
5. Reporting on taxes and insurance contributions to funds - 6 years.

How to liquidate an individual entrepreneur if documents are lost

According to current legislation (Resolution of the Government of the Russian Federation No. 439 of June 19, 2002), the following accounting documents are mandatory for individual entrepreneurs:

1. A document confirming the registration of an individual with the tax office.
2. Extract from the Unified State Register of Individual Entrepreneurs.
3. Letter to Rosstat.
4. A document with the number and date of registration of the individual entrepreneur in the Pension Fund of Russia.
5. IP certificate.

If one of the above documents is lost, the entrepreneur records the fact and reason for the loss. Documents can be lost for various reasons: fire, natural disaster, careless handling of them, theft, etc. Depending on the circumstances under which the documents were lost, a person contacts the police, housing office, Ministry of Emergency Situations, or other authority for obtaining a certificate confirming the fact of loss of documents.

If a businessman does not want to restore lost documents, he closes the business: pays all fees and taxes to the Pension Fund and the Tax Service, receives information from the social security fund inspector about what documents to collect to close the individual entrepreneur. Often the package of documents includes:

• Application for termination of the activities of the individual entrepreneur.
• Passport (original and copy).
• Receipts confirming the fact of payment of state fees.
• Certificate of loss of documents.
• All individual entrepreneur documents in addition to the lost ones.

Consideration of an application to close a business if documents are lost takes approximately ten working days.

How to obtain a certificate of closure of an individual entrepreneur

The Tax Service considers an application to close an individual entrepreneur within five working days. If the application is filled out correctly and all documents are available, on the sixth day you will be issued a certificate of termination of the activities of the individual entrepreneur (form No. P65001).

Do not forget that in the second paragraph of the application for liquidation of an individual entrepreneur, you have the opportunity to indicate a convenient way to obtain a certificate: in person at the tax service, to an authorized person, by mail.

If all the documents necessary for closing are completed correctly, the state duty is paid - on the sixth working day you will be excluded from the register of entrepreneurs

Fines and liability after closure of individual entrepreneurs

Closing an individual entrepreneur does not exempt you from paying debts, if any: on accounts with counterparties, government funds, the tax inspectorate, etc. For four years from the date of liquidation of the individual entrepreneur, the tax service has the right to control you. They check the activities of the entrepreneur over the last three periods. For example, an inspection was scheduled in 2018. The tax office will check your activities starting January 1, 2014. Before the audit, the tax representative is obliged to notify you in writing about the date of the audit, the period of activity and the list of taxes being audited.

What can an individual be fined for after the closure of an individual entrepreneur? Here are the main reasons why tax authorities may issue fines:

1. After the closure of the individual entrepreneur, the businessman continues to conduct business illegally.
2. The businessman improperly used a taxation system that was not suitable for his type of activity.
3. The entrepreneur did not submit a tax return.

Video: step-by-step instructions for closing an individual entrepreneur

Closing an individual entrepreneur is a troublesome matter. If you have time, handle the liquidation process personally. This will help you understand all the nuances of the procedure, submit reports correctly and think about how and where you will store individual entrepreneur documentation in the next 6-7 years in case your business is audited by the tax authority. If you don’t have time to close your business on your own, contact a company that does this professionally.

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

1. Choose a method for closing an individual entrepreneur

There are two ways to close an IP:

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

How much does it cost to close a sole proprietorship?

Close the IP yourself

Close an individual entrepreneur for a fee through a specialized company

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

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

Comparison of independent and paid closure of individual entrepreneurs

2. We carry out preparatory actions

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

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

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

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

Paying insurance premiums “for yourself”

Deregistration of cash register equipment

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

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

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

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

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

Application for closure of individual entrepreneur

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

Receipt for payment of state duty

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

4. We check the collected documents

The final set of documents should include:

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

5. Submit documents to the tax office

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

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

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

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

After the closure of the IP

Please note that:

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