Who needs to shut down IP. How to close an IP yourself - step by step instructions

Often, entrepreneurs have an important question: What is needed to liquidate their own business? In this article, we will talk about how to close an IP on your own - step-by-step instructions for 2017 are posted below. What legislative nuances do you need to know so that in the future the businessman does not have friction with regulatory authorities on the topic of non-payment of taxes or non-submission of reports.

Many individuals turn to specialized legal or accounting companies to carry out such a procedure. But in fact, you can do everything yourself, the main thing is to know the sequence of actions and perform them in accordance with regulatory requirements. We will figure out what is needed to close the IP quickly and without negative legal consequences.

How to close an IP in 2017

Unfortunately, the instability of the economic situation in the country and the lack of profit make many entrepreneurs close their own business. Someone moves to another, more demanded activity, while someone even prefers to work under an employment contract and regularly receive a small, but monthly salary. Whatever the root causes, the result is the same - before starting a new business, it is necessary to eliminate the old one.

When is IP termination required?

• If the current activity does not bring the expected income, there is no profit, and no business operations are carried out.
• If the work on the IP is “hanging”, and the citizen plans to open a new direction with a different legal status.
• If the fiscal burden turned out to be excessive, and there is less and less opportunity to pay off obligations.
• If the IP is officially declared bankrupt.
• If the activity is carried out without the appropriate licenses, permits and permits, that is, illegally.
• In the event of the death of a citizen
• If the judicial authorities have issued a decision to terminate or suspend activities.
• If the entrepreneur is a citizen of another state and his residence permit has expired and the document has been cancelled.

Legally, the procedure for closing an IP in 2017 is similar to the algorithm that was in effect in 2016. The main goal, as before, is that when a business is liquidated, an entrepreneur is relieved of the obligation to prepare reports, pay tax fees, including fixed payments “for yourself” and the transfer of other amounts related to any activity - rent, utilities, staff salaries, etc.

Note! The opinion that the closure of an IP frees an individual from the need to pay off the accumulated amounts of taxes, contributions and debts to counterparties, including personnel, is erroneous. According to stat. 24 of the Civil Code, an entrepreneur is liable for his obligations with all personal property (except for those not subject to collection under civil procedure legislation), which means that you should first pay off the debt, and then begin the procedure for terminating activities.

To close an IP on your own, you need to know what documents, where and in what sequence to submit. The main form is an application submitted to the registration authorities. All required documents should be prepared in advance so as not to run into paperwork, not to waste extra time running around the authorities and “not getting” penalties. So, what documentation will you need in accordance with the requirements of paragraph 1 of Art. 22.3 of Law No. 129-FZ of 08.08.01?

What you need to close an IP - a list of documents:

1. An original copy of the passport and its copy.
2. Photocopy of TIN.
3. Application according to the unified form P26001.
4. Document confirming the payment of state duty.
5. Certificate of the fact of registration of entrepreneurship in the USRIP.
6. A certificate from the Pension Fund confirming the submission to the Pension Fund of information on the length of service, as well as insurance premiums.
7. A duly certified power of attorney during the closing procedure through an official representative.

Note! Even before liquidating an individual entrepreneur, it is necessary to submit all mandatory reporting to the tax office and social funds, even if there are no operations. With debts on reporting and tax collections, it will not be possible to close a business.

Closing an IP - step by step instructions in 2017:

• Submission of reports - at this stage it is checked whether all reports, declarations and calculations on taxes paid are submitted to the control authorities, it would be optimal to reconcile with the IFTS, PFR and FSS. If during the reconciliation process any "tails" in reporting or taxes are found, you should submit data, pay off the debt as quickly as possible, after which you can continue the liquidation procedure.
• Deregistration of KKM with the Federal Tax Service is not required for all entrepreneurs, but only for those who were obliged to use cash registers in their activities. To carry out the withdrawal procedure, take the cash register itself and the relevant documentation for it with you, and then go to the tax inspector.
• The solution of issues on current debt obligations - the repayment of all accumulated debts to the budget, extra-budgetary funds, personnel, IP counterparties is a prerequisite for the smooth completion of activities. Of course, there are situations when you have to close an IP in 2017 with debts, but we will talk about this separately.
• Dismissal of hired employees - is made only after the full completion of settlements with the staff.
• Payment of the established amount of the state fee - the amount is not large - 160 rubles. (subclause 7, clause 1, article 333.33 of the Tax Code), but the main thing is to correctly indicate all the required details (you can take it from the tax office) and fill out the payment document correctly. If you come to the IFTS with a full package of documentation, but the receipt for the state duty is issued with errors, you will be refused to initiate the procedure for closing the IP and you will have to start all over again, that is, pay the fee a second time. You can fill out the document online or through an operator at Sberbank. Do not forget to make a copy of the payment document for yourself.
• Obtaining a certificate from the FIU - when an individual entrepreneur is closed, the territorial branch of the FIU issues to the taxpayer a certificate-extract on the absence of debts and the full repayment of insurance premiums by an individual.
• Deregistration with the FSS - not required from 06/11/16, but it is necessary to pay off debts on contributions.
• Closing a bank account - not all individuals have an open bank account, but if you have one, you need to close it. To do this, you will need to visit a bank branch and fill out an appropriate application. Beforehand, do not forget to clarify whether all obligations are repaid - remember that the execution of payments requires operational time.
• Formation of the application f. P26001 - the document contains registration information for an individual entrepreneur (full name, OGRNIP, TIN), his contact details and a method for obtaining the final documentation for closing an entrepreneur. When self-submitting the form, the signature is put directly at the tax office, when sent by mail / through a representative - in advance in the presence of a notary.
• Submission of a package of documentation to the Federal Tax Service - all documents can be brought to those tax authorities where the initial registration was carried out, in person, sent by mail or electronically, transmitted through your own representative. The procedure for closing an IP via the Internet is discussed in more detail at the end of the article.
• Receipt of documentation on the completion of the activities of the IP - after you have submitted all the required documents for closing the IP, the tax authority gives you a receipt for the acceptance of the forms, and after 5 days (working days) gives you a notice of deregistration f. 2-4-Accounting.

Note! Even after the closure of the IP, it continues to be responsible for its obligations that arose in the course of its activities, up to the moment of their repayment; destruction of the seal is not necessary; and the re-opening of business by the same citizen is not legally prohibited.

How to close a sole proprietorship with debts

Is it possible to close an individual entrepreneur with debts and how? Previously, such a procedure was impossible, but now those entrepreneurs who did not manage to pay off their obligations on time have a chance to stop their activities even if they have debts. It is important to remember that after the liquidation of an individual entrepreneur, debts do not disappear anywhere and are transferred to a citizen with the right to recover both property and money.

The fact of non-payment of obligations to counterparties at the time of the closure of the IP does not prevent the procedure from being carried out by the tax authorities, especially since the Federal Tax Service does not have such information. But in order not to let down their partners and not to postpone the termination of work, an entrepreneur can conclude an agreement of intent with counterparties, in the terms of which they reflect the maturity of obligations with a delay. Or you can declare yourself bankrupt, which will mean forced liquidation and write-off of debt already by decision of the judiciary.

Regarding debts to the budget, the situation is more complicated - an individual is unlikely to be able to close an IP in the presence of unpaid amounts of tax liabilities. You must first pay off the debt yourself, otherwise you cannot avoid not only the refusal to register the liquidation, but also the accrual of penalties. And you will have to pay tax with arrears in any case.

Note! No need to pay off debts with an expired limitation period - more than 3 years.

Closing an individual entrepreneur with debts in the FIU

The procedure for closing an IP in 2017 in the presence of debts in the Pension Fund differs in that entrepreneurs are allowed to start the procedure for completing activities, even if there are obligations to the Pension Fund. However, you should not think that after the liquidation of the business they will forget about you and allow you not to pay insurance premiums. If the entrepreneur submits documents for closing to the tax office, and information about the presence of current debt is received from the FIU, the funds will be claimed in any case - before or immediately after closing.

How long can a citizen pay off debts to the FIU? Before proceeding with the transfer of funds, you should conduct a reconciliation with the Pension Fund in order to clarify the exact amount of the amount due. And for the payment of the debt is given 14 days from the date of closure of the IP. At the same time, be prepared for the fact that if you have outstanding debts, you may be refused to terminate your activities. And although the legislation of the Russian Federation does not directly provide for such a turn of events, but often “on the ground” individuals are not given the opportunity to complete the work of an individual entrepreneur before full settlement with the budget and extra-budgetary funds.

Important! If the IP was closed, and the court awarded you a penalty, but there are no funds, what should you do? In this situation, the state can collect debts at the expense of the property of a citizen. At the same time, according to executive documents, the property named in stat. 446 Code of Civil Procedure of the Russian Federation - personal belongings, household items, the only housing, food, transportation of a disabled person, etc.

How to close a non-working IP

How to close an IP in 2017 if the activity is not carried out for various reasons? It happens that the entrepreneur opened, but did not work a single day. If this is your situation, then it must be borne in mind that even in the absence of activities and employment contracts with hired personnel, a citizen is obliged to pay a fixed amount of insurance premiums to the state every year - the amount is approved annually at the federal level. In addition, the obligation to file reports, depending on the applicable taxation regime, is not excluded.

If the reports were not submitted, the contributions were not paid, when the IP is closed, these violations will “pop up” and sanctions will be charged in the form of fines and penalties. You will have to repay the amounts, and after that you can start liquidating the business. The procedure is no different from that described above, including payment of the state duty, filling out an application form P26001 and reconciliation with regulatory authorities for settlements.

How to close an IP via the Internet

Is it possible to carry out the closing procedure through Internet technologies or will you have to visit the tax office in person? It is possible to liquidate entrepreneurship without going to the Federal Tax Service using the State Services website. But not everyone has the right to do this, but only the person who has a confirmed record on this portal. Registering an entry does not take much time and is very simple, but sometimes you have to wait 1-2 weeks for confirmation of your identity. At the same time, a citizen is assigned an enhanced EDS, which is obtained from a special accredited organization. Or you can verify your identity at the MFC by presenting your passport.

After that, you should pay the fee and send the required documents electronically. After the expiration of the established period, a confirmation of exclusion from the register or refusal to close comes to the personal account of an individual. Similar opportunities are given on the official website of the Federal Tax Service. There you can also submit an application electronically, but you will have to personally close a bank account, pay debts, and take a certificate from the FIU.

Hello, dear readers of the magazine "site"! In today's article, we decided to write about liquidation of IP, namely step by step instructions, how to close a sole proprietorship , where they gave the necessary list of documents that can also be downloaded from this material.

Modern realities are now such that many entrepreneurs who, just a couple of years ago, enthusiastically set about starting their own business, now forced walk away from him to start something new or even get a job for a stable salary.

For some people, such decisions are dictated by the fact that their business, in which they invested so much hope, did not justify himself. Someone wants to gain additional experience in the chosen field of activity as an employee, so that later, with new strength and knowledge, they can return to entrepreneurship and re-open their enterprise. By the way, in one of the previous articles we already talked in detail.

In any case, once created business becomes obsolete, arises two possible options for further developments: nothing to do(in this case, there may be problems with contributions to the Pension Fund (Pension Fund), as well as in other aspects) or close the IP. It is to the second option that all further material will be devoted.

In fact, this article will cover the following points:

1. Is it necessary to liquidate an individual entrepreneur and in what situations closing is simply necessary;
2. What documents are needed to liquidate your business;
3. What nuances can be encountered in 2019 when liquidating an individual entrepreneur and in what sequence you need to act in order to do everything right (step by step instructions);
4. What could be the difficulties if the IP has accumulated debts and how, in this case, to close the IP with debts;
5. In what cases is bankruptcy a necessary measure, and in what cases it is an inevitability;

After analyzing all the information provided, it will be possible to assess in general how much it is necessary to liquidate the IP, and also to find out how to make it easier and best .

Let's consider in detail about the liquidation (closing) of IP according to step-by-step instructions

Doing your own business is quite difficult: you need to pay taxes on time, deal with all the documents and resolve all issues on your own.

There are a lot of reasons why an entrepreneur might start thinking about closing his business:

1. Opening of LLC is planned. In this case, you will have to liquidate the IP in order to do everything right and get additional opportunities, expanding production capacities and spheres of influence. Read also.
2. The case turned out unprofitable or unclaimed, which means that it was decided to change the type of activity or to realize oneself as a specialist in the role of a hired worker in some other organization.
3. Constant tax pressure, which are very difficult for novice entrepreneurs to cope with (you need to correctly calculate margins in order to get the desired net income after deducting all costs).
4. The decision was made to go into shadow mode(It’s better not to even think about it, because the likely consequences can lead not only to the loss of all initial financial investments and huge fines, but also to serious liability up to imprisonment).

As a result, it turns out that if the case does not live up to the expectations placed on it, IP better close not to spend extra money and not to conduct unnecessary already documentation.

At the same time, the option of “hanging” IP according to documents, when in fact the activity is no longer being carried out, is not suitable for anyone, because in any case, you have to list insurance contributions to the Pension Fund, given the fact that they will not affect the size of the pension of the entrepreneur himself. As a result, it turns out that the case is not being conducted, but money has to be spent on it.

Among other things, the liquidation of an enterprise can also be carried out in such situations (there should be no questions here):

• the death of an entrepreneur;
• officially declaring him bankrupt;
• the presence of a court decision regarding the suspension of the IP;
• a foreigner has expired a special permit that allows him to conduct entrepreneurial activities in the territory of the state.

As a result, after analyzing all the information presented earlier, it turns out that there are two ways to close an IP:

1. forced(if you have problems with taxes, laws or your own finances)
2. Voluntarily. When IP independently collects all the necessary documents, submits an application for the termination of the IP.

Thus, it is worth noting that the decision to end an entrepreneurial career should be thoughtful and weighted . It should only be validly accepted in situations where further stable IP work is not possible for any reason.

It is best not to delay the liquidation, so as not to pay insurance premiums, which are of no use in a non-working enterprise, because they only increase the costs of the entrepreneur.

In addition, if a voluntary decision was made to liquidate, then you will have to not only write an application, but also collect a whole package of papers, which will be discussed later.

List of documents for closing an IP

2. Necessary documents for the liquidation of IP 📔

So to avoid fines and close your own business without any problems please see the list of required documents.

Often, already at this stage, some troubles begin to arise: some papers are quite difficult to find, you can’t figure it out on your own, but somewhere you don’t want to show something to the regulatory authorities.

As a result, even a simple search for documents turns into a complex procedure with a lot of pitfalls.

Among other things, do not forget that you will still need to pay a fee in an official manner, although these costs are invisible compared to permanent pension contributions.

The sum in the end seems ridiculous: 160 r.

If documents are submitted electronically (an electronic digital signature is required), the state duty missing.

So, to close an IP, you will need a number of documents:

1. Confirmation that the state fee has been paid, which was just mentioned (a check from the bank or its official electronic version is enough).
2. Application in the approved form(). It is worth noting that it will need to be certified at the notary's office by the notary himself or by a person authorized for such actions (the position of the witness will be indicated on the form).
3. Extract from PF, confirming that there are no debts and all insurance payments up to the specified moment were made on time.
4. TIN card.
5. Valid certificate of assignment of OGRNIP(issued at the very beginning during the registration process after visiting the tax office).
6. A special extract received from the USRIP at the first stages of registration of IP. It should indicate all types of activities agreed with OKVED, which a person should have been engaged in in the course of his entrepreneurial activity.

Important! The process of collecting all the necessary documents begins only after visiting the local representative office of the social fund. insurance (FSS) and deregistration in it.

At the same time, during all this paperwork, special attention should be paid to filling out an application on a special form (application for the termination of the IP), which can be downloaded from the link below, and also found in the public domain on the Internet, because this is the only document that will be needed fill in on your own.

Download

So, the application will include the following information:

• entrepreneur's personal data(his name, surname, and also, if any, patronymic, its absence is assumed for foreigners);
• OGRNIP (it will be indicated in the relevant certificate);
• TIN directly of the person engaged in economic activity;
• to whom documents are submitted, containing the official reaction of state bodies to the application: whether it was considered or rejected for some reason (can be transferred both to the former entrepreneur himself, and to someone by proxy or through mail services);
• contact details(both an accessible phone number and a working email address must be indicated, so that in which case the officials considering the application have the opportunity to inform the person or remind him of the unsubmitted papers);
• the signature of both the applicant himself and the representative of the registering organization indicating his current position, because documents must be submitted in person with the presentation of any acceptable document confirming the identity of the person who came;
• information about the person who carried out the notarization the application submitted to him for his further transfer to the registration authorities (his status and TIN, this allows him to impose certain responsibility on him).

Thus, the list of documents turned out to be small, but before visiting the relevant government agencies, it is worth checking once again that all extracts and certificates are in place.

At the same time, it is necessary make sure the application is filled out correctly , which was discussed in detail above.

Step-by-step instructions for the liquidation of IP. Milestones, documents + our recommendations

3. How to close an IP in 2019 - step by step instructions for liquidation 📋

So, if it was decided to close the IP for one of the previously discussed reasons, and the main package of documents was collected, you can proceed directly to the liquidation procedure.

Some people immediately look for help on the side, turning to the relevant legal organizations for help, but in reality everything is not so difficult to do on your own .

The most important thing- follow clear instructions and prepare all the papers in advance so that it is not in the midst of the process that, for example, you need to pay some kind of fee or get an extract from the PF so that you can make sure that there are no debts or arrears on insurance premiums.

Next, a special algorithm will be proposed, following which you can easily liquidate your own IP without any problems in order to start a new business or try your hand as a hired worker.

3.1. The preparatory stage of closing an IP - a detailed guide to self-liquidation

In this case, special steps will be considered that will need to be done before proceeding directly to the process of liquidating an enterprise.

Basically, they all involve working with accounts and various documents, as well as repaying debts that are available at the time of the decision to terminate their own business.

In addition, it will be necessary to deal with existing agreements with other individuals and organizations (including dealing with the dismissal of existing employees).

Step number 1 - Repayment of debts and putting the reporting documentation in order

From the very beginning, you need to visit the tax office, taking with you all the available papers, pay slips and a card with a TIN. You will have to deal with existing debts, and also, in which case, find the missing parts of the entrepreneur's financial swelling.

As a result, if suddenly there are tax debts for the previous or current year, they need to be eliminated immediately , providing all confirmations to the employee of the Federal Tax Service.

After that, personalized accounting data is submitted to the department of the Pension Fund of Russia. It is necessary to provide information both directly on the individual entrepreneur, and on all his hired workers, if any.

It is very important to take into account one point: the submission of relevant information to the FIU is as important as the direct payment of insurance premiums.

The representative office of the Pension Fund must receive all the reports in a timely manner, because then its employee will have to consider the submitted papers, as well as during 2 days transfer all the information necessary for the further continuation of the liquidation process to the Federal Tax Service.

Closing the IP in this case can take up to 5 days, however, it should be borne in mind that the procedure will last the longer the longer the reporting process is delayed.

Without information about pension contributions that are received directly from the FIU, the Federal Tax Service may refuse to consider an application for the liquidation of an individual entrepreneur (we will talk about the legality of such actions later).

Step number 2 - Termination of existing agreements under contracts with legal entities and individuals

To liquidate the enterprise, it will be necessary to resolve issues with existing contracts.

The first option, which is the most optimal is to fulfill all the obligations undertaken in the shortest possible time. You can individually discuss with each person with whom the contract has been concluded about the possible early completion of the necessary work.

Second option - refusal to fulfill obligations (one-sided break). In this case, you will have to pay a penalty or do what is specified in the contract regarding such disputable situations in order to complete cooperation and release the company from obligations associated with 3rd parties.

In addition, it is worth noting that the IP will bear financial responsibility even after it becomes an individual (i.e. after the complete liquidation (closure) of the IP). In any case, you will have to pay off debts even with a closed IP.

Not the best outcome of events is the resolution of issues in court, because do not forget that individual entrepreneur always answers in all financial matters to their creditors and partners with all their property, and not exclusively with the authorized capital, as provided for in the LLC.

Step #3 - Dismissing Previously Hired Personnel

To begin the process of liquidating an individual entrepreneur, it is necessary to resolve all issues with employees. They all need to be fired according to the law, in compliance with all the requirements of the labor code, and also to pay off the social fund. insurance and FIU to avoid possible problems.

In order to get acquainted with all the nuances that may arise at this stage, it is enough to first consider first paragraph of Art. 81 of the Labor Code of the Russian Federation.

For the current tax period in FSS need to submit a form 4-FSS, and for FIU prepare the following papers: ADV-6-2 and ADV-6-5, as well as SZV-6-4 and RSV-1.

For convenience and speed up the liquidation process, we offer download and fill out an application.

An example of filling out an application for closing an IP from an Excel document

Step #2 - Paying the fee

You need to pay a state duty in the state bank in the amount of 160 rubles to receive the corresponding receipt. We remind you that since 2019, when submitting documents through an electronic signature (i.e. in electronic form), it is not necessary to pay the state duty.

Go to the page - nalog.ru/create_business/ip/closing/, where the amount for paying the state duty is indicated

All data for payment can be obtained from the Federal Tax Service, which in the end will need to subsequently go for a certificate of liquidation of the IP.

A sample of the completed state duty payment form:

A sample of the completed form for payment of state duty for the liquidation of IP

The invoice must indicate as recipient details, and sender, that is, the entrepreneur himself, so that it is possible to identify the payment.

A paper confirming payment is also a mandatory document.

Step #3 - Completion of the process of closing the IP

At this stage, the whole procedure comes to an end. In fact, you need to check the entire package of documents again to make sure that everything is in place.

You need to contact these documents with the Federal Tax Service only after all issues with various funds have been resolved: pension, as well as honey. and social insurance. They, in turn, will transfer information to the tax office that the entrepreneur has fulfilled all the conditions necessary for the liquidation of his business related to their activities.

The process of processing the application and the package of documents takes maximum 5 days, as stated in the relevant regulatory acts. At the same time, you must not forget to pick up a document confirming the transfer of all your documents, indicating the date when the documents were submitted to the Federal Tax Service.

After the verification is completed, the former entrepreneur receives an official certificate, which confirms the fact of the termination of his activities, that is, speaks of liquidation of the enterprise.

Thus, once again I would like to emphasize that, in fact, the process of closing an IP can be divided into two interrelated stages.

The first implies the actual termination of activities and involves the implementation preparatory actions: deregistration of the cash register (if any), dismissal of employees (you will need to deal with the funds, as well as with the medical policy of each employee), close the current account (before that, you should make sure that all transactions are successfully completed), and also report to the tax, liquidating debts.

In addition, at this stage, it will be necessary to deal with the termination of existing contracts, otherwise you will have to answer for them after the closure of the IP as an individual. faces (there will be their own nuances and difficulties).

After that, you can go to main stage. You will need to write an application, as well as pay a fee, so that you can provide a receipt. Further, with all the documents you will have to visit the Federal Tax Service. Waiting for a certificate of termination of activities can last no more than 5 days, after which the company is considered to be finally liquidated.

4. How to close an individual entrepreneur with debts to the Pension Fund, Social Insurance Fund, etc.? 📌

This difficult question worries many entrepreneurs who have financial problems in the course of their independent activities.

The most interesting thing is that the process of early repayment of debts is recommended, but not required. The fact is that when starting the IP liquidation procedure, you can slightly improve your financial situation, because you will finally be able to get rid of insurance premiums, which are constantly increasing on account of your debts and complicate the life of a person who honestly conducts his business. But it may not always be successful, given the difficult situation in the foreign exchange market and taxes that are too heavy for some types of entrepreneurial activity.

As a result, it seems to a person that the sooner you start closing your business, the sooner you can get rid of at least some payments. So is it realistic to liquidate an individual entrepreneur in the presence of debts?

Most often, debt accumulates in favor of tax or Pension Fund (PFR) . At the same time, when visiting the Federal Tax Service with a statement about the closure of the IP and in the presence of debts, the employees of the service may refuse to do so to the entrepreneur, as mentioned earlier.

The most interesting thing is that they do not have the right to do this, because the law does not prohibit anywhere in the case of accumulated debt to allow a person to engage in the liquidation of his business.

The bottom line is that an individual entrepreneur is liable with all his property , which means that even after he becomes the most ordinary individual (that is, after the completion of the process of liquidating the IP), he will have to pay off those to whom he owes.

And this means that it will not be possible to hide from funds and public services. In fact, it will only be possible to stop accruing new mandatory payments.

What to do if all the documents are collected, the fee is paid, and the employee of the Federal Tax Service refuses to accept applications, arguing that the entrepreneur should first deal with the debts, and then deal with the liquidation.

In such a situation, experienced lawyers advise not to take things to extremes, but first try to just talk with a representative of the tax service, explaining the whole situation to him. He himself must perfectly understand that hiding from debts to a person after the closure of the IP will be impossible(legally), which means it does not matter whether he is listed as an entrepreneur or not.

Despite this, it may a conflict arises . Of course, in extreme cases, you can sue or file a complaint with higher authorities to protect your rights, but there is a trickier way that involves a much simpler approach that saves the nerves and time that usually go into disputes.

It is enough to send all the necessary papers with notarizations where needed, by mail.

Important! All documents must be sent by registered mail with notification that the addressee has received it.

In this case, the employee of the Federal Tax Service will not be able to turn away, because the entrepreneur will have confirmation that a certain date the application has been received.

Of course, it is worth saying a few words separately about the order in which debt repayment may be required.

A former entrepreneur (an individual who has received a certificate of liquidation of his business) can pay off his debts as follows:

• on a voluntary basis(in this situation, the person himself is interested in everything, receives extracts from the FIU and the Federal Tax Service, and also pays the debt by providing receipts to the relevant structures);
• in forced form(the most undesirable outcome, implying a situation where tax or Pension Fund employees sue to recover the amount that was not paid at the time, taking into account possible penalties).

To avoid all possible problems, you need to on one's own and in a timely manner be interested in the amounts of contributions and taxes to be paid in order to pay everything on time and not face serious problems.

That is why experts advise do not delay with all payments, so that in which case they all do not accumulate overnight and do not become truly unsustainable due to the combination of several debts at once in different state structures.

So, after completion of the liquidation process the debt is transferred to the individual in full . At the same time, there is no legal requirement to warn all those in whose favor there is a debt that the termination of business activities has occurred. And all because the debt will have to be repaid in any case, given the fact that special deadlines for this have been established by the current legal acts.

According to the existing legislation, namely the legal act 212-FZ (clause 8, article 16), a person has a fortnight (exactly 15 days) to resolve debt issues.

It is during this period that he has every right to immerse himself in solving his financial problems, so that there is a financial opportunity to both pay taxes and transfer all accrued insurance premiums until the moment of liquidation of the IP.

The 15 -daytime the period begins to be counted exactly from the day the data that the entrepreneur ceased his activities were saved in the USRIP.

If the physical the person did not show himself in any way during this time and did not pay off the debt, then the parties who should eventually receive the money, are fully entitled to sue.

It is worth noting that one of the disadvantages of an individual entrepreneur, in comparison with the same LLC, is an increased degree of financial responsibility. (We already wrote about it in detail in our last issue, which provides step-by-step instructions for closing an organization)

The entrepreneur does not officially have any reporting capital. All his property can be considered as a source of funds for paying off debts.

The exceptions are the following components that cannot be withdrawn to pay off the IP debt:

• personal items that are not luxurious;
• Food;
• housing for which a person cannot find a replacement, since he does not own other suitable real estate.

Among other things, it remains to take into account one more nuance: To pay the debt, according to the current legislation, it is necessary only for a certain period.

In this case, we are talking about the work of the rule, which establishes the limitation period (3 years).

Due to this, one thesis can be formulated for those who have decided engage in the liquidation of individual entrepreneurs in the presence of debts in 2019: all debts that appeared before 2015 do not need to be repaid. Despite a fairly clear explanation of this situation, some representatives of various controlling structures may still demand to pay off these debts by going to court.

In such a situation, there is no need to look for some kind of lawyer or be led to a provocation. It is enough during the trial to declare the statute of limitations, which, of course, have expired a long time ago.

Based on all of the above, one important conclusion can be drawn: if you urgently need to close the IP, and there are accumulated debts, then they cannot become an obstacle.

After the liquidation of his business, the entrepreneur will still be obliged to pay them all off. In order not to answer later to the court, fearing for the safety of personal property, which can be seized by his decision by the bailiffs, it is best to pay all payments on time and not delay with pension contributions that “drip” until the official entry in the EGRIP that the work sole trader has been terminated.

5. Bankruptcy of an individual entrepreneur with debts - the main nuances 📚

Very often a situation may arise in which an individual entrepreneur wants to close his business due to the fact that it does not bring a profit that would cover all expenses. In this case, he may find himself in serious debt, from which he will no longer be able to get out.

So now let's look at the notion of bankruptcy estate (this stage is available in the bankruptcy procedure of legal entities). It means by itself all the property that can be sold in the future to pay off the debt.

Also, to pay off the debt is not subject to sale a land plot, if the only dwelling is located on it, as well as all kinds of personal things necessary for a person to live, for example, medical preparations etc.

Among other things, the former entrepreneur has the right to appeal against the inclusion in the lists for the sale of some of his things that got there, but they cannot particularly affect the return of the debt. The total cost of such things should not be more than 10 thousand rubles.

Attention! There is one more nuance that should also be taken into account by an individual entrepreneur when declaring himself bankrupt.

If a person owns only a part of any property, then the creditor can also count on this share. That is, he may demand the allocation of the bankrupt's share in the property.

Consider a small example. The former entrepreneur borrowed money to develop the business. In the end he went bankrupt. At the same time, a person owns an apartment in which he lives himself, as well as half of a private country house, which he shares with his sister as a summer residence.

Eventually, the creditor has the right to draw the attention of the court to this country house, since it is not the only housing of the former entrepreneur. It turns out that the share of a person who, due to bankruptcy, ceased his activities as an individual entrepreneur, can be sold in court. The sister's half of the house will remain intact.

When the bankruptcy estate is formed, all the property included in it is sold.

Actually the sale is carried out on the basis of obtaining a sufficient amount to pay off the debt. After the completion of this procedure, if it was possible to eliminate the debts, the person is released from obligations to his creditors in full.

6. FAQ 📢

Let's take a look at some of the questions that entrepreneurs often ask.

Question 1. What is a certificate of no debt? Where to get it?

This is a certificate of fulfillment of an individual entrepreneur (individual) obligation to pay taxes, fees, penalties, fines. To obtain such a certificate, you must personally appear at the tax office at the place of registration with a written application for the provision of this certificate.

Certificate must be issued within 10 working days from the date of receipt of a written request to the inspectorate of the Federal Tax Service of Russia.

An example of a certificate of the absence of tax arrears of individual entrepreneurs

Question 2. What documents are needed to close an IP in 2019?

The list of documents required for the liquidation of the activities of an individual as an individual entrepreneur, as a rule, does not change, and if it does, then it does not change much.

Keeping the forms and applications up to date, which are provided to the tax authorities, the relevant documents must be submitted only new and valid in government agencies. Otherwise, the documents will not be accepted.

7. Video footage 🎥

If you still have questions, then we suggest watching videos that describe in detail about the liquidation of an individual entrepreneur.

7.1. Video: how to close an IP - what to do after liquidation

Watch the video which tells what you need to know in order to terminate the activities of the IP.

7.2. Video: Bankruptcy of an Individual Entrepreneur

See also the video where the bankruptcy trustee talks about the nuances of the bankruptcy of an individual entrepreneur.

8. Conclusion 🗞

So, as discussed earlier, running your own business- the matter is rather complicated and requires a lot of time, knowledge and financial investments.

In some situations, the entrepreneur simply comes to the conclusion that he will not continue to do this, which means that something needs to be decided with the IP status: close it or leave dormant. Of course, the second option comes to mind first, which comes from natural human laziness, but it is not the most correct . Why?

The thing is that the “hanging” individual entrepreneurship, which actually no longer conducts its activities (does not sell anything, does not offer any services), but at the same time is registered according to the documents on a person who has long opened another business or himself somewhere got a job, can bring a lot of trouble.

After all, no one canceled the payment of insurance payments, as well as the maintenance of various accounting documentation, including reporting for various controlling structures (FTS, PFR, FSS, etc.).

That is why it is better not to delay the liquidation of your business in several cases:

1. It does not bring the expected profit that would cover all costs (for example, the cost of acquiring goods and renting a trading platform), and also would allow paying a regular pension contribution that does not affect the size of a future pension, and would bring a satisfactory income in the dry balance.
2. There were problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the IP, because all debts will have to be paid off, but on the other hand, it will be possible to start all over again after solving all the troubles. To avoid problems in the future, we recommend reading our article -?
3. Simply, the entrepreneur realized that he lacked practical or theoretical skills. , which means you need to get them by working for someone. In this case, the case may not be closed, if it is not planned to be too long downtime. After the resumption of work, it will not be necessary to deal with documents for registering an individual entrepreneur, but you will still have to pay all insurance premiums.
4. A decision was made to expand or retrain into an LLC . In this case, it will be necessary to liquidate individual entrepreneurship in order to start processing new documents. As a result, new opportunities will be obtained (for example, selling your own business).

After making the final decision to close the IP, it will be necessary to collect documents (an application certified by a notary office, as well as TIN, extracts from the FIU, USRIP, certificate of assignment of the OGRNIP and a check confirming the payment of the fee) and start the procedure itself, having considered all its possible nuances .

Important! After the IP has been closed and liquidated, the documents must be kept for four years (in case of questions and inspections by the Federal Tax Service, FSS, PFR and other government agencies).

It is not difficult to close an IP compared to reorganization, so find the time and funds to liquidate an IP.

P.S. The team of the business magazine "RichPro.ru" wishes you good luck in resolving your financial issues, including the liquidation of the IP. Share your opinions on the topic and ask your questions in the comments below.

You need to pay the state fee. In 2019, the amount of the state duty for closing an IP is 160 rubles. Below is a detailed instruction for paying the state duty through the website of the Federal Tax Service.

Note: from January 1, 2019, when submitting documents for closing an IP in electronic form, you do not need to pay a state duty.

How to generate a receipt and pay the state duty for closing an IP

Step 1. Open the service for payment of state duty, select: "State fee for registration of the termination of the FL activity as an individual entrepreneur" and press the button "Further".

Step 2 In chapter "Payer Data" Please provide your full name and residential address. Important For non-cash payment of the state duty, it is necessary to fill in the TIN. Click the button "Further".

Step 3 Check the specified data and, if everything is correct, press the button "Pay".

Step 4 Select a Payment Method.

Step 4.1. To generate a receipt and pay it in cash at the bank, select "Cash" and press the button "Generate payment document"

This will open a receipt in PDF format. Print the receipt and pay for it at any convenient branch of Sberbank. Be sure to keep a receipt confirming payment; you will need it when submitting documents for registering an individual entrepreneur.

Step 4.2. For cashless payment, specify "Cashless payments" and choose the most convenient payment method. Be sure to keep a document confirming non-cash payment; you will need it when submitting documents for registering an individual entrepreneur.

Today, individual entrepreneurship is becoming one of the main types of earnings. But sometimes there are situations when you need to close it. Liquidation implies the completion of the entrepreneur's activities and his exclusion from the state register.

It should be said right away that the whole procedure has its own specific features, but it is simpler than the liquidation of an LLC. But for what reasons can an entrepreneur decide to close an IP? And can its activity be closed independently of itself?

Possible reasons for liquidation

As the main reasons for the closure of activities, the following should be highlighted:

• Death of an entrepreneur
• The desire of the entrepreneur to close his business (the most common case);
• A court order on a ban on doing business or other court decisions (most often in this case, the liquidation occurs involuntarily);
• Bankruptcy of IP, decision of the arbitration court;
• End of registration or change of residence in the Russian Federation, as well as cancellation of a document that confirms the right of a person to live in Russia.

The state registration of a person as an individual entrepreneur ceases to be valid only after information about this is entered in the unified state register. Exists voluntary and forced liquidation of IP. The first takes place when a person himself decides to interrupt his activity. The second occurs when the death of an individual who was registered as an individual entrepreneur occurs, when the court recognizes the individual entrepreneur as insolvent (bankruptcy occurs) or a corresponding court decision has been issued.

In addition, a compulsory liquidation procedure occurs in the event of annulment of a document that confirms the right of a person from another country to reside on the territory of the Russian Federation. Such a document may be canceled by a court decision or due to the expiration of its validity.

Registration is also terminated when the death of the individual entrepreneur occurs, from the moment the court makes a decision. Regardless of what type of liquidation has occurred, the result will still be the exclusion of the entrepreneur from the register and the receipt of the appropriate certificate, which confirms the completion of the IP.

What is needed to close?

State registration is terminated if the entrepreneur decides to terminate his activity or a corresponding court decision is made. If an individual entrepreneur voluntarily decides to complete his work, he must prepare the following documents:

• An application signed by the applicant in his own hand in the form P26001 for state registration. This application is very small, it will be necessary to fill out only one page, which consists of several lines, namely:
  • Full Name;
  • OGRNIP;
  • Contacts (telephones, e-mail addresses, addresses and in general everything that will help you find the entrepreneur the fastest);
  • Entrepreneur's passport data;
  • The name of the tax authority, as well as its number, which is indicated at the top of the page;
  • Number of the document of registration of an individual entrepreneur;
  • IP identification code;
  • Date of registration;
  • Information that is filled in by a specialist;
  • The text of the termination statement itself;
  • Signature.

  There is one interesting nuance: if you carry this application personally, it is better to sign in the presence of one of the tax employees. It would be most optimal to sign in front of the employee who will accept the documents. Otherwise, the signature must be notarized (if you choose to apply through a representative or by mail).

• A document certifying the payment of the state fee. It is worth saying that for this you will need to pay 800 rubles of state duty, but for closing it will be enough 160 rubles. It is important to understand here that the closure of activities does not exempt from the need to pay off debts, pay taxes, fines, and the like. By the way, there is a very convenient way to get a receipt for payment of state duty. It can be generated on the official website of the Tax Service. Just follow a few simple steps:
  • After clicking on the link, you should check the box next to the inscription “State fee for registering the termination of the FL activity as an individual entrepreneur”;
  • After that, click "Next";
  • Fill in all the required data;
  • Specify how you want to pay the state fee - in a bank or online. In the first case, you will receive a statement for payment, with which you will then go to the nearest bank. In the second, you will be offered payment options, from which you should choose the most suitable one.
  • Pay the state duty and receive a check (print out if payment was made online).

  If the option of paying on the site is not suitable, just go to the local tax office and take a receipt there.

• Certificate of state registration of IP. This is a document that confirms that a person is an individual entrepreneur.

If you have not yet registered an organization, then the easiest this can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant at your plant and save a lot of money and time. All reporting is generated automatically, signed with an electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

Is a certificate from the FIU required?

Let's face it: providing a certificate from the Pension Fund of the Russian Federation on the absence of debts at the moment is optional. The reason for this is that the IFTS already knows all your data that the FIU has, because the exchange between them takes place through their special channels.

Of course, it is best to call your local Internal Revenue Service and clarify this issue. In some cases, this certificate may be required completely unexpectedly, so it is always better to play it safe.

Detailed step by step instructions

The complex process of closing an individual entrepreneurship consists of the following steps.

Collection of all necessary documents

First of all, you need to go to the Tax Service, where the registration of an individual entrepreneur was carried out. There is a receipt for payment of state duty. If you are going to pay using the service website, then in this case going to the Tax Office is not necessary.

It is necessary to go to the National Assembly if you do not have a certificate of state registration of an individual entrepreneur on hand.

Sometimes situations arise when, for example, registration took place in one place, they were registered in another, and it is not clear where to go for documents. In this case, you need to call the federal National Assembly in your region, dictate your data there. After that, the service employee will name the address of the inspection where you should contact.

As for the application for closure, it can also be taken from the Tax Office or found on the official website. By the way, if it will be difficult to fill it out on your own, you can seek help from a lawyer or a special firm. It is worth saying that the correctness of filling directly affects the timing of closing, because if some kind of error occurs, everything will need to be redone from the very beginning.

Submission of documents to the Tax Service

In this case, several options are possible:

• Submit documents in person
• With the help of a representative (in this case, a notarized power of attorney is required);
• Via mail (you will need to attach an inventory of the attachment);
• Through the official website of the Tax Service.

Of course, the best option is to take all the documents to the local tax office with your own hand. We all know how things happen, where it is necessary to deal with documents. Therefore, various nuances may arise, which are best clarified on the spot. After submitting the documents to the IFTS, you need to require a receipt for their receipt.

It is more convenient, of course, to submit documents electronically. It can be done . In this case, it is extremely important to read the instructions as carefully as possible and gradually fill in the required fields.

We receive a certificate that the IP is closed

After the lapse of five working days after the Tax Office receives all the documents, you will receive a certificate of termination of business. In addition, you will be given an extract from the state register of individual entrepreneurs. By the way, you don’t have to come for documents, in which case they will be sent by mail to the address indicated in the entrepreneur’s data.

If something was not completed correctly, you will receive a notice stating the reasons for the refusal to close. Most often this happens due to errors in filling out documents. Often a situation arises when an entrepreneur has not paid some kind of fine, which he did not even suspect.

The liquidation procedure is clearly shown in the following video:

How to liquidate an individual entrepreneur with debts?

You can close a business with debts in the same way as without them. But all the debts still have to be paid, although not immediately. During the execution of all documents, no inspector has no right to demand repayment of debts. Previously, in order to close, it was necessary to take a certificate of no debts from the Pension Fund. Now such a certificate is no longer needed. Any individual can pay off all debts after closing.

If there is no and will not be money to pay off debts, it is necessary to go to court in order for the individual entrepreneur to be declared bankrupt. Then, to pay the debt, there will be an inventory of property that will be sold on the market.

The nuances of liquidation with employees

If the business was carried out with the help of employees, it is necessary to send a notice that the employment contract has been terminated to the employment service two weeks before the dismissal. The dismissal procedure itself consists of one single stage - an individual order is drawn up for each employee.

After closing, it is no longer possible to lay off employees. Upon dismissal, compensation must be paid, but if there is no such clause in the employment contract, it is not necessary to pay it.

The termination of the activities of an individual entrepreneur is not at all a rare occurrence in our country. At the same time, in order not to pay tax fees, it is better to close the IP immediately.

About how to do it right, about all the important nuances of this procedure, and will be discussed in this article.

Possible reasons for liquidation

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

• Most often, IPs are closed if the entrepreneur himself made such a decision. This is usually due to insufficient profits, poor cost recovery, rising rents or taxes, health or difficult life situations, business expansion, etc.
• Another reason for the termination of the activity of an individual entrepreneur may be the death of an individual who carried out the activity. In this case, the official closure of the IP is carried out by the tax authority on the basis of the transferred information about the registration of the death of an individual.
• An individual entrepreneur may also be closed due to circumstances not related to the decision of the entrepreneur. Quite often, commercial activities are terminated by a court decision (for example, if an individual entrepreneur has been declared bankrupt by a court). A copy of the court decision on the bankruptcy of the entrepreneur is sent to the tax authority, after which the specialists mark the closure.
• Another reason why an entrepreneur ceases his activity is a court decision on the forced closure of an individual entrepreneur. For example, an entrepreneur may be temporarily deprived of the right to conduct business for violation of the law (for example, non-payment of taxes, failure to provide declarations, false information in the declaration, etc.).
• If an individual leaves the country (permanently or for a certain period of time) and at the same time loses Russian citizenship, the right to engage in entrepreneurial activity is also lost. An individual entrepreneur is also liquidated if the registration of a person in the territory of the Russian Federation is no longer considered valid.

What is needed to close the IP

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

Application form Р26001 you can also ask tax officials. The closing statement contains the following information:

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

It is important to note this point: if the entrepreneur himself submits the documents, it is not necessary to certify the application.

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

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

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

Step by step closing procedure

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

1. You need to contact the tax office, which carried out registration as an individual entrepreneur. There you also need to take a receipt for payment of state duty. If you still have 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 Administration in your region, give your details and the registration certificate number IP, after which the specialist will name the inspection where you need to contact.
2. Drawing up an application for closing (take the form from the tax office or download it on the Internet). If filling is difficult, you can contact a specialized company or consult the same tax office. Closing dates depend on the correctness of the filling, since if an error is found, everything will have to be redone again.
3. Payment of state duty. It should be noted that the fee is paid only in the event 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. Providing documents (receipt, passport and application) to the tax office. From the tax officer you need to get a receipt for the receipt of documents. You can also submit documents through a representative (in this case, there must be a power of attorney, and a notary's mark must be affixed to the application) or sent by mail (with a list of attachments and declared value).
5. 5 working days after the submission of documents, you can receive a certificate of registration of the termination of business activities. Along with this document, an extract from the unified state register of individual entrepreneurs must be provided. If the entrepreneur does not appear at the tax office after the deadline for preparing the certificate, the documents will be sent by mail to the registration address.

For a step-by-step description of the liquidation of business, see the following video:

Is a certificate from the FIU required?

Another important point is a certificate from the Pension Fund. Now, in order to close, you do not need to take a certificate from the pension that there are no debts, but this does not relieve you of the obligation to pay contributions. Unpaid debts, one way or another, will "hang" on the entrepreneur, so it is better to immediately pay off all the debt.

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

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

After receiving a certificate of closure, you need to go to the Pension Fund and ask specialists for an extract on the remaining payments. There you should also receive receipts, which can be paid at the same Sberbank. After submitting paid receipts to the Pension Fund, you need to obtain a certificate of no debt. If debts in the pension remain unpaid, fines will accrue, and sooner or later a demand for repayment of the debt will come. If the former entrepreneur ignores the demands for payment of debts, the outcome of the situation will be a trial.

It is also not necessary to notify the Pension Fund itself of the closure, specialists will deregister the entrepreneur after receiving relevant information from the tax office.

How to liquidate an individual entrepreneur with debts?

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

Previously, to close it was necessary to take a certificate from the Pension Fund on the absence of debt. To do this, entrepreneurs first of all went there, took all the receipts, and after payment they 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 this.

If the entrepreneur has decided to pay off all debts before the closing procedure, and there are not enough funds for this, it is necessary to apply to the court to obtain bankruptcy status. As a debt payment, property is described that is sold as soon as possible at a market price. If there is not enough property to pay debts, the entrepreneur is obliged to work, while the amount of the remaining debt will be deducted 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 basis for the dismissal of employees is the closure of IP. The law on employment of the population states that 2 weeks before the dismissal, a notice of termination of the employment contract must be sent to the employment service.

The dismissal procedure itself is carried out as follows: an order must be drawn up for each employee drawn up under the contract. It is impossible to dismiss employees after the individual entrepreneur ceases to be listed in the unified state register. All employees must be laid off and calculated prior to making changes to the roster. If there is no clause in the employment contract regulating payments in case of dismissal due to the closure of the IP, then compensation is not necessary.

Some important nuances

In the process of closing the IP (or after that), you need to submit tax returns on time. If there was no activity, and there was no income, you need to submit "zero" declarations. If the entrepreneur was registered with the FSS, a report must be sent 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 the tax you need to provide those. passport of the device, registration card, cash register, agreement with the CTO, passport and a copy of the balance sheet for the last reporting period.

Another procedure that needs to be done after the termination of the IP activity is closing a bank account. If the entrepreneur decides to close the account before submitting the application, it is necessary to notify the tax office of this a week before the operation. Otherwise, the entrepreneur will have to pay a fine. When closing an account after the termination of activities, there is no need to notify the tax office. The very 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 varies in all banks).

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