What is necessary when closing an IP. Termination of an individual entrepreneur's activities: the most frequently asked questions. Get an extract from egrip

Changes: January, 2019

​Liquidation of individual entrepreneurs, as a concept, does not exist in legislative acts. IP is an individual, which means it is simply not possible to eliminate it. In this case, the term “closure” may be used. At the same time, many regard individual entrepreneurs as legal entity and apply the concept of “liquidation” to it. Regardless of which definition is used, you should know the main points regarding the termination of the activities of an individual entrepreneur.

Highlights

Before you begin to consider the procedure for closing an individual entrepreneur, you should find out the reasons that may contribute to this:

• Personal decision of an entrepreneur to close his business.
• Financial instability.
• By decision of the judicial authority, the individual entrepreneur was declared bankrupt.
• Other cases encountered in practice.

In any case, compliance with the basic rules and requirements of the law in this part is required.

Liquidation of an individual entrepreneur is carried out within five working days from the date of submission of the relevant documents. An individual entrepreneur will be considered closed after making an entry in the register of individual entrepreneurs.

It is worth noting that if The individual entrepreneur has debt obligations, then it can be closed, but the individual himself will still have obligations to creditors, counterparties and extra-budgetary funds.

Termination of the status of an individual entrepreneur does not relieve one from liability for obligations that were assumed during the period of actual business activity. The entrepreneur will be liable with all his property for existing debts. At the same time, it is important to know how to terminate an individual entrepreneur with debts and what actions will need to be taken to do this.

Our lawyers know answer to your question

or by phone:

Liquidation of individual entrepreneurs with debts

When closing an individual entrepreneur, you may be interested in the question of whether How to carry out the procedure if there are debts to the Pension Fund, the tax service and the bank?

Each individual case should be considered separately:

• Available debts to the pension fund. Problems with closing an individual entrepreneur in the presence of such debts should not arise, since the entrepreneur decides for himself whether to pay the debt before starting to liquidate his business or after completing the entire procedure. In any case, the debt will have to be paid even after the closure of the individual entrepreneur. As soon as tax service will make an entry in the Unified State Register of Individual Entrepreneurs, all information will automatically go to the pension fund. If a citizen, already acting as an individual, does not pay the debt for a long time, the fund has the right to go to court.
• The IP still has dutybefore the bank on loans. The tax service does not have the right to refuse to close an individual entrepreneur if there is this type of debt. In principle, the situation will be the same as in the case of the Pension Fund. The debt will remain with the citizen and if no action is taken on his part to repay it, the creditor can collect the required amount of debt in court.
• The situation is more complicated if there is dutybefore the tax officeservice. It is not possible to repay the debt after the closure of the individual entrepreneur; all payments must be made before the start of the procedure. Before liquidation individual entrepreneur must prepare and file a tax return for all years of its existence. The document is submitted even if in fact no activity was carried out. If an individual entrepreneur previously filed returns on time, he will also need to submit reports for the last tax period.

Thus, closing an individual entrepreneur with debt obligations is not so difficult. It’s more difficult later, after closing, to remember to pay off debts to banks and the Pension Fund of the Russian Federation, so as not to bring the situation to court.

Liquidation of individual entrepreneurs with employees

If an individual entrepreneur conducted his business with the involvement of labor, then on his part he must go through a full liquidation procedure, taking into account the interests of employees and the rules established by law.

You should close an individual entrepreneur with employees as follows:

• All employees must be notified of impending liquidation two months before its expected date.
• The Employment Center is notified within the same period.
• All required contributions for employees must be paid to the Pension Fund and extra-budgetary funds. If the entrepreneur paid his own contributions to the insurance company, he will need to deregister himself there.
• A final settlement is made to the employees, including all due compensation provided for in such cases by labor legislation.

The same procedure applies to employees who are on maternity leave at the time of liquidation. This rule is enshrined in Labor Code RF.

Documents for liquidation

If all the main organizational stages have been completed, it is time to begin preparing the required package of documents for submission to the tax service.

The general package of papers includes:

• Application on tax form P26001. If the form is submitted by the applicant himself, then the signature is not required to be notarized. When submitting papers, it will be stamped in the presence of a tax officer accepting the documents. If documents are submitted through a representative, the signature must be notarized.
• Passport and TIN of the applicant.
• Confirmation of payment of the duty. Its size is 160 rubles.

Such a small package of documents is submitted to the tax office to begin the procedure for closing an individual entrepreneur.

You can submit documents in person, through a representative or by mail.

The most in a fast way there will be a personal submission, since it saves time that can be spent on drawing up a power of attorney for a representative and certifying signatures with a notary. Sending papers by mail requires compliance with certain rules:

• All submitted documents must be notarized.
• The letter is submitted in the form of a registered letter, with a completed notification of delivery and a list of attachments.

Some entrepreneurs turn to specialized companies that provide services for the liquidation of individual entrepreneurs. Such a decision would not be entirely justified, since closing an individual entrepreneur is not a complicated procedure. Moreover, such companies charge additional fees for their services.

Which method of submitting documents to the tax service will be chosen depends on the entrepreneur himself.

Step-by-step instructions for closing an individual entrepreneur in 2019

The stages of starting the procedure for terminating a business activity can be divided into preparatory and main.

The preparatory stage includes:

1. Submission of reports and repayment of existing debt obligations. The main thing is to pay off your tax debts.
2. Fulfillment of contractual obligations. If an individual entrepreneur has unclosed obligations to counterparties, then they should be closed before the start of the liquidation procedure. If this does not happen, then the counterparties can sue and hold the debtor liable not as an individual entrepreneur, but as an individual.
3. Removal cash register from accounting, if the activities of the individual entrepreneur were carried out with its help. To do this, you will need to visit the tax authority where the device was initially registered and submit the appropriate application.
4. Closing a current account. According to the rules, an individual entrepreneur is not required to open a current account to conduct business. But if you still have one, you will need to come to the bank that opened it and write an application to close it. At the time of closing, all transactions on the account must be completed.

The main stage includes the following activities:

1. An application is being prepared in form P26001. The document form can be downloaded from the tax service website or from our website. The document is filled out on the computer or by hand, using a pen with black ink. All required fields must be filled in; corrections and crossing outs are not allowed.
2. The fee is paid according to the details of the tax service. Payment can be made through any bank branch, ATM or Internet.
3. The completed package of papers is submitted to the tax authority. You can also submit documents for closing through the MFC. Such centers are open in almost all major cities, which makes submitting documents easier and saves time.
4. Issuance of a certificate of termination of activity by the tax authority to which the papers were submitted.

The liquidation of an individual entrepreneur in itself is not difficult. If you approach the procedure competently and wisely, then there should be no delays.

Closing a current account

This stage includes the following actions:

1. Preparation of documents for termination of the current agreement with the bank in which the account is opened.
2. Payment of all debts to the bank and counterparties.
3. Conclusion cash in cash.
4. Submitting an application to close an account.
5. After official closing, receive the relevant certificate.
6. Notification of the tax service and funds about the closure of the account.

If at the time of closure an individual entrepreneur has large debts, then the best option will carry out bankruptcy proceedings. But such a decision will require the individual entrepreneur to perform additional, more complex actions regulated by the norms of a separate law.

Closing an individual entrepreneur through the State Services portal

Another option for closing an individual entrepreneur is to submit papers through official portal government and municipal services. Detailed step-by-step instructions can be found on the website itself, which has accessible functionality and is easy to use.

To start working with the site, you will need to register, then fill out the required form in the required selected section and upload documents.

The documents you will need are the same as when closing an individual entrepreneur by visiting the tax authority in person.

If all actions are completed correctly, an email notification will be sent to email, which was indicated in the contact information section.

The period for closing an individual entrepreneur will be the same - 5 working days.

An important nuance is the presence digital signature, with which documents will be signed. If there is no such signature, then the application on the tax form will have to be filled out separately and submitted in person to the tax office or sent by mail, having previously been certified by a notary.

If there are no difficulties using the site, then submitting documents will not take much time, which will avoid queues and wasting time. But, in fact, this option is not entirely convenient due to obtaining an electronic signature, since this will require you to go through additional activities, pay money and spend time waiting to prepare it.

Therefore, before choosing a method for closing an individual entrepreneur, you should weigh the pros and cons, including assessing your own capabilities.

Actions after closing an individual entrepreneur

What to do after closing an individual entrepreneur? After completing the event to close the IP, you will need to carry out a certain number of activities.

An individual entrepreneur should remember that deregistration with the tax authority does not interfere with the tax audit activities over the years of work of an individual as an individual entrepreneur. This means that at any time the tax service can request the documents of an individual entrepreneur for analysis.

Therefore, a person who has closed his business should keep working documents for a long time:

• Primary papers must be stored for 4 years.
• For the calculation and payment of insurance premiums - 6 years.

Don’t forget about paying debts to the Pension Fund, creditors and former employees.

There is no need to notify the pension fund yourself; the tax service will provide all the necessary information. Receipts that will need to be paid are usually sent by mail or can be requested by contacting the fund in person. After paying all debt obligations, you will be deregistered with the Pension Fund as an individual entrepreneur. The measures should be carried out within 15 days, starting from the date when the individual entrepreneur was officially recognized as closed by the tax service.

There is no need to delay settlements with creditors and former employees. If debts are not paid, they can sue. In this case, you will have to pay more, since a penalty will be charged on the amount of the principal debt, and employees will have to make additional compensation.

Thus, the closure of an individual entrepreneur is a rather serious step that requires the manifestation of responsibility, both at the closure stage and after it.

Your rating of this article:

Termination of a citizen’s activities as an individual entrepreneur is not limited to just delivery and payment. In this regard, the following questions often arise: when closing an individual entrepreneur, what declarations and reports need to be submitted? Is it necessary to additionally deregister as an employer? We will answer these questions in more detail.

Tax reporting when closing an individual entrepreneur

The deadline for submitting “liquidation” declarations depends on what taxation regime the individual entrepreneur applies.

Simplified taxation system (STS)

Figure 1. Title page of the “liquidation” declaration of an individual entrepreneur on the simplified tax system

Unified tax on imputed income (UTII)

Figure 2. Title page of the “liquidation” declaration of individual entrepreneurs on UTII

Unified Agricultural Tax (USAT)

The declaration for the unified agricultural tax when closing an individual entrepreneur is submitted within the same time frame as the simplified one, namely before the 25th of the month, following the date when an entry was made in the Unified State Register of Individual Entrepreneurs about the citizen’s termination of entrepreneurial activity.

Figure 3. Title page of the “liquidation” declaration of individual entrepreneurs on the Unified Agricultural Tax

Patent tax system (PTS)

Neither an ordinary nor a “liquidation” declaration is submitted. Entrepreneurs of the specified regime are completely exempt from the obligation to hand over tax reporting.

General taxation system (OSNO)

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

VAT declaration

When closing an individual entrepreneur, the value added tax declaration is submitted in the same manner as a regular one, namely on time before the 25th of the month, following the previous reporting quarter.

Insurance reporting when closing an individual entrepreneur with employees

Individual entrepreneurs who do not have employees when withdrawn from tax accounting No insurance reporting is submitted.

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

Upon termination of activities, individual entrepreneurs are required to submit appropriate reports for their employees

Note: in 2019, you do not need to separately deregister as an employer.

Calculation of insurance premiums (to the Federal Tax Service)

When an individual ceases to operate as an individual entrepreneur, the calculation of insurance premiums (hereinafter referred to as DAM) must be submitted until the day submitting an application to close an individual entrepreneur to the tax authority.

At the moment, there is uncertainty as to which code of the settlement (reporting) period must be indicated on the DAM title page. The fact is that the procedure for filling out the calculation establishes “liquidation” codes only for organizations. Thus, in Appendix 3 to the DAM, organizations during liquidation indicate the codes: 51, 52, 53 and 90 (depending on the period for which the document is submitted).

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

At the beginning of 2019, the financial department provided clarification only for those individual entrepreneurs who are heads of peasant farms. They, in accordance with Letter of the Federal Tax Service dated December 25, 2017 N ГД-4-11/26372@, when submitting settlements in connection with termination of activities, must indicate the following codes:

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

However, not all tax authorities adhere to this opinion and believe that on the title page when closing an individual entrepreneur it is necessary to indicate the usual code for submitting the Calculation, namely:

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

Considering the above, before submitting the Calculation, we recommend that you clarify this question at the tax authority at the place of registration.

Certificate 2-NDFL (from the Federal Tax Service)

The legislation does not establish a separate deadline for submitting 2-NDFL certificates to the tax authority on income paid to employees for the period from the beginning of the year until the termination of the individual entrepreneur’s activities, and therefore they must be submitted to the Federal Tax Service no later than April 1 of the year following the date when The individual entrepreneur was deregistered.

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

So, when opening an individual entrepreneur you need:

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

This plan can be implemented either independently or with the help of numerous online resources that help automate many preparatory processes, as well as with the help of law firms— consultants who, for a certain amount, will do all the work for you.

The price of the issue depends on the region

The cost of registration varies from a minimum of 800 rubles. - the size of the state duty, up to ten times greater - when involving third-party lawyers, a notary, the price also depends on the region.

Registration is carried out at the place of registration of an individual (according to registration in the passport), but an individual entrepreneur can conduct activities throughout the entire territory of the Russian Federation.

To register, you will need a passport and TIN; registration period is 3 working days.

The application is filled out according to the approved form P21001 “application for registration of an individual as an individual entrepreneur.”

Correct letters

The requirements for its design are very strict, so it must be filled out in capital letters of the Courier New font with a height of 18 points, when filling out the form manually - only in black ink in capital block letters.

On page 1, information is entered on the applicant’s last name, first name, patronymic, TIN, gender, date of birth, place of birth and citizenship data. Middle name and TIN are filled in if available. For those who have forgotten/don’t know their TIN, there is an online service “Find out your TIN”; if there is no TIN, it will be assigned to the applicant upon registration.

On page 2, fill in the information regarding the address of the place of registration and passport information. It is recommended to check the index on the websites fias.nalog.ru or Russian Post; various abbreviations and codes must comply with the approved instructions for filling out this application. When specifying Moscow or St. Petersburg, the city is not filled in.

Unavailable activity

Next, on sheet A, OKVED codes are entered that the individual entrepreneur intends to engage in, while some types of activities, such as alcohol production, are not available to individual entrepreneurs by law. It is not necessary to enter all types of activities; after registration, an individual entrepreneur will be able to engage in any types of activities, except those that are prohibited or subject to licensing, and the codes, if necessary, can be supplemented.

Sheet B indicates the procedure for issuing final documents and contact information. In this case, the fields for the applicant’s full name and signature are filled in only in black ink, and when submitting in person - in the presence of a tax inspector.

The application must be filled out in one copy (and only on one side of the sheet); the sheets are not stitched or stapled.

It may not work the first time

As can be seen from this considerable list of requirements, it will not be easy to fulfill them all correctly on the first try, but all this can be done using any of the free online services, which is strongly recommended in order not to waste time on resubmission and not to pay the state fee again when some stupid mistake.

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

To generate a form for paying state duty and for non-cash payment, you can use the corresponding service on the Federal Tax Service website - “Payment of state duty”. Payment is possible directly on the website, all the possibilities available for this are also listed there.

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

Personal submission is the simplest - when submitting to the tax office at the place of registration, the applicant will need the above documents and a passport. The addresses and opening hours of the tax office can be found on its website.

After delivery, the inspector hands over a receipt for receipt of documents; after 3 working days, when you come with a receipt and passport, you can receive registration documents.

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

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

If necessary, along with the application for registration, the applicant may also submit an application for a transition to a simplified taxation system in Form 26.2-1 or an application for an individual entrepreneur patent in Form 26.5-1. Most applicants do this.

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

In this case, you can congratulate yourself on registering.

Start of successful work

We should not forget that after registration you will also need to carry out a whole range of minimum necessary operations to start successful work:

• Submit an application for transition to the simplified tax system, PSN or UTII, if necessary.
• Receive registration documents from the Pension Fund (by mail). If an individual entrepreneur does not have employees, then registration with the Social Insurance Fund is not required.
• Get statistics codes for individual entrepreneurs.
• Order a stamp (although you can do without it).
• Open a bank account - as needed.
• Begin work on obtaining licenses if required by law.
• Start paying taxes, pay insurance premiums in the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund
• Maintain accounting and submit reports.

Closing an individual entrepreneur

IP closure plan:

1. prepare an application for closure, pay the state fee;
2. submit closure documents to the tax office and receive a certificate of closure of the individual entrepreneur and an extract from the register;
3. notification of the Pension Fund of Russia;
4. submission of reports and deregistration.

First of all, fill out application P26001 “Application for state registration termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity.” The requirements for its completion in the applicable part are the same as for the opening statement.

The situation is similar with the state duty form and its payment. In order not to make a mistake, you can and should use the service on the Federal Tax Service website; when closing an individual entrepreneur, the state duty amount is 160 rubles.

Next, you can create and submit to the Federal Tax Service in person, by mail, or through the online service of the Federal Tax Service. tax office package of documents: application and state fee - in case of non-personal submission, they must be certified by an electronic signature (if submitted online) or by a notary.

5 working days after submitting the documents, the inspectorate is obliged to issue a USRIP entry sheet and a notice of deregistration with the tax authority of the citizen as an individual entrepreneur. To receive these documents, you need to have a passport and a receipt for the delivery of documents to close the individual entrepreneur.

Paying debts and closing accounts

If an individual entrepreneur had a debt on taxes and fees, then it is transferred to the category of debt of an individual.

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

Let us dwell separately on notification of the Pension Fund of Russia. The procedure in this case: after termination of the status of an individual entrepreneur (the date is indicated in the certificate), you must receive a receipt within 12 days with the calculation of arrears on mandatory payments - usually the calculation itself is made instantly. To carry out the calculation, the fund employee will only need a passport and a certificate of termination of business activity from the applicant.

Documents need to be stored

After termination of the status of an individual entrepreneur, documents and reports must continue to be stored, for a minimum of 4 years - for tax reporting and 6 years - for reporting on fees and contributions - in case of occurrence controversial situations and inspections by the tax inspectorate and other regulatory authorities.

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

Of the frequently asked questions, it should be noted that perhaps the most frequent is the question of the need to submit, along with the application to the tax office, a certificate from the Pension Fund of the Russian Federation about the absence of debt - at present this is not prerequisite to close the IP.

Closing an individual entrepreneur is a situation that occurs frequently. Needless to say, these are difficult times for both large companies, and for small and medium-sized businesses. We will discuss further how to carry out this procedure correctly, without violating the law.

Why are individual entrepreneurs closed?

In fact, there are a great many reasons for this.

We list only the most common ones:

• The profit received does not cover the costs incurred by the entrepreneur;
• Instead of IP, ;
• Lost desire to be an entrepreneur;
• A decision has been made to conduct shadow activities (fraught with problems with the law);
• There is no possibility to pay taxes and fees;
• A decision was made by the judiciary on forced;
• The person is prohibited from conducting business activities;
• Cases ;
• The entrepreneur is a foreign citizen and his period of stay in the Russian Federation has ended.

There may be other reasons; in the end, each entrepreneur has their own.

Some entrepreneurs mistakenly believe that if an individual entrepreneur is closed, this will allow them to avoid paying fines and not fulfilling debt obligations to the tax authorities and various funds. This is not true; acting in this way can lead to liability under current legislation.

Documents for closing an individual entrepreneur

Before collecting documentation and submitting it to the Federal Tax Service, make sure that:

• You filled it out and submitted it (it must be submitted even if the activity was not carried out at all);
• That you have submitted all reports to the Social Insurance Fund;
• If there is a cash register, remove it from the register.

Only after this you need to start collecting the documentation package.

It includes:

• Photocopy;
• Original passport;
• Photocopy of passport;
• A receipt that confirms that you have paid the state fee;
• Certificate of ;
• Power of attorney, if closing is carried out through a representative;
• Completed application ( form P26001).

State duty amount

The state fee must be paid in advance, its amount is small - 160 rubles. You can pay online, at a Sberbank office or through Internet banking; you will not be charged any commission. Despite the fact that the amount is small, if you do not have a receipt, the application to close the individual entrepreneur will not be accepted.

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

The application form can be filled out at electronic form or manually. If filling out by hand, use black ink and type the letters in block capitals. When filling out electronically, the most suitable font for use is Courier New, size 18.

It is necessary to indicate:

• Last name and initials of the applicant;
• OGRNIP number.

It is not necessary to bring documents to the Federal Tax Service department in person. You can send it by mail, or deliver it with a representative, having previously issued a power of attorney.

Be sure to include an email address and telephone numbers where you can be contacted if necessary.

Step-by-step instructions for closing an individual entrepreneur

In this instruction, we will look at all the necessary steps that need to be taken to close an individual entrepreneur, and will also tell you how to close an individual entrepreneur yourself.

Stage 1. Resolving all issues with debt obligations

First of all, you should deal with all debt obligations. Of course, you can close an individual entrepreneur with debts, and we will talk about this later, but no one will free an entrepreneur from paying debts.

Stage 2. Payment of state duty

Pay the state fee. The payment amount is small, the main thing is to fill out all the details correctly. If you make a mistake, you will have to pay the fee a second time. The receipt for payment can be obtained from the Federal Tax Service, or filled out on the official website of the Federal Tax Service.

After filling out the receipt, you can print it out and make payment through any Sberbank branch.

Make for yourself a photocopy of the receipt that has already been paid. Give the original to the Federal Tax Service, and keep the copy for yourself, because there are different situations, so that you can confirm the fact of payment.

Stage 3. Preparation of documents confirming that there are no debts to the Pension Fund of Russia

Check with the tax office whether data from the Pension Fund will be needed for the procedure. Providing them is not mandatory now, but it is better to clarify this issue in advance. Some branches of the Federal Tax Service will not allow you to close an individual entrepreneur until you bring a certificate of no debt to the Pension Fund.

Stage 4. Submission of documentation to the Federal Tax Service

Now we go to the Federal Tax Service and hand over the collected documents.

You can submit documents in several ways:

• Give in person;
• Send by mail with a description of the attachment and declared value;
• Send with the help of a representative who has a power of attorney;
• Using the Internet.

Let's take a closer look at filing electronically.

It’s easy to close an individual entrepreneur via the Internet if you opened it in the same way. That is, if you have electronic signature And personal account, the procedure will not be difficult.

Thanks to the system, you will not make mistakes. If the individual entrepreneur was opened in another way, there is no need to waste time and money.

Stage 5. Receiving documents confirming the closure of the individual entrepreneur

At the end of the sixth working day, you need to receive documents that will confirm that the individual entrepreneur is officially closed. You will be given a record sheet from the Unified State Register of Individual Entrepreneurs. If errors were made in completing the paperwork, the closure will most likely be denied.

Closing an individual entrepreneur with employees

All employees are terminated before the closure process can begin. 14 days before dismissal, all information is sent to the employment service. Dismissal is carried out with the wording “at the initiative of the employer in connection with the termination of activities.” Then the final payment is issued.

How to close an individual entrepreneur without employees

In most cases, the procedure is standard and does not differ from the usual one. It is enough to write an application, pay the fee and provide all documentation to the Federal Tax Service.

How much does it cost to close a sole proprietorship?

We have already mentioned this figure above - it is 160 rubles (the amount of the state duty). The remaining cost will depend on whether you have any debt obligations.

What is needed to close an individual entrepreneur with debts

The procedure for closing an individual entrepreneur with debts according to the algorithm does not differ from the usual one. It is possible to close an individual entrepreneur with debts, but they will have to be paid off.

If an individual entrepreneur has debts with the Pension Fund of the Russian Federation or other bodies, it must be closed in the branch of the Federal Tax Service in which you opened it. The deadlines for closing individual entrepreneurs with debts are not clearly defined, but the deadlines for reviewing documents have limits. They are reviewed within 5 working days.

The time frame within which all debts can be repaid also has limitations. In particular: if there is a debt to the Pension Fund, it must be repaid within 14 days from the date of closure of the individual entrepreneur.

The reporting of a closed individual entrepreneur is provided within the following deadline:

• If the individual entrepreneur worked according to the system - until the entrepreneur’s status is liquidated;
• If by - before the 25th day of the month that follows the month of closure of the individual entrepreneur.

If an entrepreneur refuses to pay the debt, the Pension Fund of the Russian Federation can turn to the judicial authorities and forcibly recover the funds.

How to close an individual entrepreneur if there are debts to the Federal Tax Service

Actually, this special case. In this case, the individual entrepreneur will be closed only when all debts are repaid and you pay all fines for non-payment of taxes. So the cost can be quite significant.

If the owner of an individual entrepreneur does not have the means to repay debts, the property owned by the former entrepreneur can be used as payment.

It is clear that it will not be implemented at all according to market value. In addition, your expenses will include the costs of carrying out all implementation activities, as well as paying for the services of a manager.

But we note that there is an option in which it will be possible not to lose property - this is bankruptcy. In this situation, the court may postpone the payment deadlines or reduce the debt burden by ordering payment in installments. We'll talk about this procedure in more detail a little later.

Based on what has already been said, it is clear that it is possible to close an individual entrepreneur with debts. But it’s worth considering the question: how to pay off these debts? You will have to pay them in any case; if you refuse, you will face a trial, and the bailiffs may subsequently confiscate all the property.

What can you recommend? The answer is simple: make all payments on time and not create problems for yourself.

Closing an individual entrepreneur whose activities were not carried out

First, prepare and submit zero tax returns to the Federal Tax Service. Then pay all fees, check if there are any debts or fines.

With all these receipts and reports, contact the tax office at the place of registration of your individual entrepreneur. As for the list of documents, it may differ in different regions, so you need to find out this point in advance.

Individual entrepreneur bankruptcy procedure

The fact that an individual entrepreneur is bankrupt can only be decided Arbitration court. Please note that any entrepreneur can be declared bankrupt. In order for this recognition to occur, it is necessary to consider the prerequisites that lead to this.

So, signs of bankruptcy:

• The amount of the individual entrepreneur’s debt is greater than the value of the entrepreneur’s property;
• Debt obligations to creditors have not been fulfilled for more than three months;
• The cost of the obligations is more than 10,000 rubles.

Who can apply to declare an individual entrepreneur bankrupt?

An application to the Arbitration Court may be submitted by:

• An entrepreneur with debts to the Federal Tax Service and various funds;
• The bankruptcy creditor to whom the entrepreneur owes;
• Federal Tax Service, Pension Fund, other bodies;
• Local authorities.

The fact that an individual entrepreneur is insolvent must be supported by evidence. For this purpose they carry out financial analysis, and the arbitration manager ultimately issues an opinion whether or not there are signs that the bankruptcy is fictitious.

How the procedure works

The following documentation is submitted to the Arbitration Court of the region where the individual entrepreneur is registered:

• Application for recognition of bankruptcy;
• List of all debts with amounts for each creditor;
• Certificate of registration as an individual entrepreneur;
• Documents that will confirm that the entrepreneur is the owner of the property and how much it costs.

Then they analyze how solvent the entrepreneur is.

The next step can be called finding a compromise between the debtor and all his creditors. After this, bankruptcy proceedings begin, during which the entrepreneur’s rights to the property are lost, and the property itself is sold to cover debts.

After this, the individual entrepreneur is bankrupt.

The entrepreneur is responsible for the debts of the individual entrepreneur with all his property. But if the creditors refuse to accept the property that was offered to them, it will be returned to the debtor.

What if there is no property?

In this case, bankruptcy is the most profitable option. The cost of the entire procedure will be about 400 thousand rubles. Therefore, it is beneficial to bankrupt an individual entrepreneur if your debts exceed this amount. But if the hidden property is revealed, penalties will not be long in coming.

Consequences of this procedure also exist: engage entrepreneurial activity bankrupt is prohibited for 1 year.

Document retention periods

All documentation after closing is stored for at least 4 years. And if there is personnel documentation, it is stored for 75 years.

Destruction of seals and stamps

You can destroy them yourself, or resort to the services of the organization that produced them.

For self-destruction you need:

• Write an application according to the established template;
• Pay the destruction fee;
• Destroy the seal or stamp.

If you contact the organization, then:

• Write a statement with your signature;
• Attach a receipt for payment of the fee;
• Also provide a photocopy of your passport;
• Power of attorney in the name of the person who will destroy the seal;
• Seal or stamp.

Conclusion

Leading is a fascinating and at the same time very complex process. Everything doesn't always work out flawlessly for an entrepreneur. Therefore, sometimes, if you understand that it does not meet expectations or investments, it is better to close it without wasting money, nerves and time.