How to close a sole proprietorship in a year yourself. Notice of dismissal. What is included in the package of documents for closing an individual entrepreneur

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 ;
• Entrepreneur - foreign citizen and his period of stay in the Russian Federation 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 not to pay fines and not fulfill debt obligations to the tax 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 in electronic format 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 your address Email 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 electronic submission.

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 Area, 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

In general, this is a 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 sold at market value at all. 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 by the 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 the 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 it starts bankruptcy proceedings, during which the entrepreneur’s rights to 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 maximum 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.

There are also consequences of this procedure: a bankrupt person is prohibited from engaging in entrepreneurial activity 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.

Today the topic of the article will be the independent closure of an individual entrepreneur (individual entrepreneurship).

In fact, despite the fact that my site is not about closing own business, but on the contrary to its opening, I often receive questions just from the heading - how to close this or that form of ownership.

The reasons for closing an individual entrepreneur can be different:

1. Closing a business. A person is simply tired of doing business, or for some reason he simply did not go and is unprofitable;
2. Change of ownership. An entrepreneur, on the contrary, moves to a higher level and opens his own LLC or JSC company, in this case the need for an individual entrepreneur simply disappears and it is clear that it needs to be closed.

Although in the case of business development, I would not recommend immediately closing the individual entrepreneur, some types of activities are more profitable to conduct on an individual entrepreneur.

I myself did not close my individual entrepreneur, despite the fact that I opened an LLC, in some cases it is still preferable to an individual entrepreneur and having both open there is a wider range for the entrepreneur’s maneuvers.

Well, now let's move directly to the topic of closing your business:

How to close an individual entrepreneur in 2015

1. Should we start with where it is necessary to close an individual entrepreneur? The answer to this question is very simple, the individual entrepreneur is closed in tax office where you registered as an Individual Entrepreneur, that is, at the place of your permanent residence;
2. Statement P26001.For that , In order for an entrepreneur to close his individual entrepreneur, he must fill out an application on form P26001. You can download the application form P26001 for 2015 here: application P26001, about how to correctly;
3. State duty for closing an individual entrepreneur. After you fill out the application, you will need to pay the state fee for closing the individual entrepreneur. The state fee for closing an individual entrepreneur since 2015 is 260 rubles. (previously it was 160 rubles). You will receive a receipt for payment of the state duty from the tax office. Payment can be made from any bank, the main thing is to indicate that the payment for closing the individual entrepreneur and, of course, full name.

The procedure for preparing to close your individual entrepreneur

It seems like we have everything ready to close our IP, but we need to carry out a few more procedures before closing the IP:

1. Submission of UTII tax reporting. On the UTII tax, before closing an individual entrepreneur you must submit UTII reports;
2. Submission of reports to the simplified tax system. If you have opened a special regime of the simplified tax system, then you also need to submit reports for it. Unlike UTII, you can submit reports on the simplified tax system both BEFORE and AFTER the closure of the individual entrepreneur. The simplified tax system reporting must be submitted no later than the 25th day of the month following the closure of the individual enterprise;
3. Deregistration from the Social Insurance Fund. If the individual entrepreneur was an employer and was registered with the Social Insurance Fund, then it will be necessary to remove himself from this registration. To do this, you will have to prepare a report and a full calculation of 4-FSS;
4. Cash register equipment. If the entrepreneur has a cash register registered with the tax authorities, then before closing the individual entrepreneur it is necessary to deregister all existing cash registers. Deregistration of cash register is carried out in the Federal Tax Service where it was registered;
5. Current accounts. Before closing an individual entrepreneur, an entrepreneur must close all current bank accounts that he previously had open.

The process of liquidation of individual entrepreneurs

After all the preparations have been made, you can proceed directly to the liquidation of the individual entrepreneur.

For this you will need:

• Completed application P26001;
• Receipt for payment of state duty;
• Passport.

With these documents, the entrepreneur goes to the tax office and submits an application p26001 + a state duty receipt, in response, the tax office will give you a receipt that they received the documents from you.

If an entrepreneur submits documents for closing an individual entrepreneur with his own hand, then they do not need to be certified by a notary. Tax inspector he will attest to your signature on the application (the signature on application p26001 must be affixed in the presence of a tax inspector).

If documents will be submitted by proxy to a third party, the application must be notarized. The application must also be notarized if you send documents by letter (there must be a list of documents).

The tax office considers the official date of receipt of documents on the closure of an individual entrepreneur to be the day on which you submit the documents, or when the letter arrived (if you sent the documents by letter).

After 5 working days, you can come and receive documents confirming that you have closed your individual entrepreneur:

1. Extract from the Unified State Register of Individual Entrepreneurs;
2. Certificate of state registration termination by an individual of activities as an individual entrepreneur (Form P65001).

Actions with the Pension Fund when closing an individual entrepreneur

After you close your individual entrepreneur, you have 12 days to notify the Pension Fund of Russia (PFR) about this.

To do this, you will need to prepare the following set of documents (copies):

1. Extract from the Unified State Register of Individual Entrepreneurs;
2. Insurance pension (green laminated);
3. TIN former entrepreneur;
4. Certificate in form P65001;
5. OGRNIP certificate.

The listed documents are submitted in the form of photocopies. If the former individual entrepreneur still has debts, then in any case they will need to be repaid. If you fail to repay on time, you will be fined.

Documents on the closure of an individual entrepreneur must be kept for four years!

That's probably all! Do not forget that if you have debts for taxes or contributions, you will have to pay in any case!

Do you want to close an individual entrepreneur, but don’t have time to understand the intricacies of filling out the P26001 application and don’t want to be refused? Use the online document preparation service that I have tested. With it you will prepare Required documents to close the IP without errors.

If you have any questions, ask them in the comments to the article or in my VK group "

In a situation of extreme uncertainty about the future of the world financial markets Many large companies are going bankrupt and simply closing down. legal entities. Therefore, the situation of liquidation of the status of an individual entrepreneur by an individual ceasing his activities is not at all surprising. Some types of business become simply unprofitable, so representatives this segment Markets sooner or later face the question “How to close an individual entrepreneur?” In this material we will consider a detailed algorithm of actions for eliminating the status of an individual entrepreneur in compliance with all legal requirements.

A complete package of documents, support at all stages of registering an electrical laboratory and obtaining a manager’s qualification certificate.

Step one - fill out the application

One of the documents for filling out an application for closing an individual entrepreneur is an application in form P26001. Its form can be downloaded from the official website of the Federal Tax Service and filled out independently on a computer or manually. When filling out, you must comply with the following requirements:

• In both cases, the letters must be in upper case (capitals), printed, Courier New 18 pt computer font;
• When filling out by hand, use a pen with black ink;
• In the first line of the application, indicate the OGRNIP (can be found in the certificate of registration of an Individual Entrepreneur), then the full name and Individual Tax Number;
• In the appropriate field, enter the number of the option for obtaining documentation:
  • 1 - in person;
  • 2 - to a trusted person;
  • 3 - by mail;
  • Please provide contact and landline phones in an international format;
  • The remaining fields are filled in in certain situations (sending via the Internet, through a representative, etc.), and therefore are not mandatory.

Step two - payment of debts to the Tax Office

To close an individual entrepreneur, it is necessary to pay off all existing debts on taxes and pension insurance payments. Therefore, first of all, submit your latest tax return, pay the accrued tax amounts and fines/penalties (if any) and then proceed to further actions.

Step three - settlements with employees

If you use hired labor (even in civil employment contract), it is necessary to urgently make a final calculation and confirm this with the insurance funds. The fact is that, according to the law, notice of dismissal must be provided to the employee 2 months before his actual removal from his position. More short term defined for the Social Insurance Fund: 2 weeks before dismissal, you must send a similar notice to free form to the Social Insurance Fund (data on the employee and company indicating the planned dismissal).

In general, it is possible to agree with an employee on dismissal without working a two-month period. But in this case, he will still be entitled to payment for the remaining part of the two-month period after dismissal. Also, you can receive a resignation letter from him by at will, which will also eliminate the need to warn the Social Insurance Fund.

It is also worth remembering that upon dismissal it is necessary to make last calculation and payment, including salary for the period worked, monthly severance pay(equals to medium size wages), compensation for unused vacation(if there is one). The fact of the last calculation is confirmed by the corresponding payments to the Pension Fund and the Social Insurance Fund.

P.S. No payments are made to pension and insurance funds for accrued severance pay. Those. you are not obliged to pay an additional 30% above the specified amount to government agencies.

Step four - payment of state duty

The cost of the service for liquidating an individual entrepreneur is quite low - 160 rubles. To pay it you need to do the following:

• Log in to the official website of the Federal Tax Service of the Russian Federation, open the online service called “Payment of state duty”;
• Click on the table item “State fee for registering an individual entrepreneur” and select from the drop-down list the item “State fee for registering the termination of an individual’s activities as an individual entrepreneur”;
• We fill in all the necessary fields with information about you, your individual entrepreneur registration certificate, place of residence, etc. Click “Next”;
• On the updated page, double-check the entered information and select the payment method: cash or electronic payment.

P.S. It is worth saying that the second option is available only to clients of partner banks, so it may not suit you.

If you pay by cash, click on the “Generate payment document” button and save it to your computer. Next, you will need to print and sign the received form in two places;

Step five - submitting a package of documents to the Federal Tax Service

After completing all the above operations, you need to take a receipt from the bank, attach it to the upper left corner of the application filled out in the first step (with a stapler or a regular paper clip) and, taking this “package” and your own passport with a pen, go to the local tax office.

Approaching one of the windows, sign the completed application (you cannot sign it before) and submit the documents for processing. At the same time, do not pay attention and insist on your opinion if the inspector demands any supporting documents about the fulfillment of all obligations to the Pension Fund and the Social Insurance Fund. This is an old scheme of work that is not legal today. You are not required to provide any confirmation because, firstly, tax authority other authorities can and should independently make a request, and secondly, the existing unpaid debt will remain hanging on you, only now as on individual... At the same time, it is only important that hired employees (if you had them) go through the databases as legally dismissed.

Step six - payment of all insurance premiums.

At this stage, it is necessary to repay all existing debts to the pension fund for employees and to yourself, in fact. The size of the first payment is redefined annually and in 2016 is equal to 23,153.33 rubles. (amount of payments to the Pension Fund and Social Insurance Fund). At the same time, an additional 1% is paid to the Pension Fund on any income exceeding 300 thousand rubles.

It is important to know! Being on the simplified tax system “income” you can reduce the amount of payments by 100% of all fixed payments made if you do not have employees and by 50% if you have them. UTII also provides for a maximum reduction equal to 50% of the fixed contributions made, but only for employees. And the Unified Agricultural Tax and the simplified tax system “Income minus expenses” do not at all provide the opportunity to reduce the amount of insurance payments. You can only include them in your own expenses.

As for employee benefits, in 2016 they are equal to 30% of the current salary. Moreover, 22% of them are sent to the pension fund, 5.1% to the compulsory health insurance fund and 2.8% to the Social Insurance Fund. But for some types of organizations this percentage can be significantly reduced. In addition, you do not have to pay insurance premiums for employees employed on the basis of a GPC agreement. You can pay either in cash or by money transfer using a Sberbank payment order.

You should also know that reporting for an organization with more than 25 employees is submitted only to electronic form, and less large formations They can still submit paper documents.

Step seven - deregister yourself as an employer with government agencies

To avoid further accrual of contributions, fines and penalties for non-payment, it is necessary to deregister as employers with two government agencies (FSS, Pension Fund). This is quite simple to do: after paying all obligations for contributions, we send or personally bring to the social insurance an application to remove you from the register, and to the pension fund an application established form. Also, documents confirming the completion and correct termination of all labor relations with hired workers.

The response will be received within 14 days: official confirmation of deregistration will be sent to you by email.

Step eight - deregistration of the existing cash register

If you used a cash register in your activities, you must also remove it from state registration. To do this, first of all, call your service company and call a specialist who will take the latest fiscal data from the machine, turn it off correctly and draw up a special report in the KM-2 form. Also, you need to fill out an application for removing cash register registered. After this, we collect the entire package of documents:

• Fiscal report and completed application;
• Documents for registration of cash register;
• Completed cashier-operator logbook;
• Technical data sheet of the device;
• Your own passport.

All these documents must be taken to the tax office yourself or delivered via confidant, then cash register will be deregistered.

Step nine - closing a bank account

If you, as an individual entrepreneur, registered for entrepreneurial activity current account, it should be closed. This clause is not mandatory by law, but many banks silently include in the terms of the agreement an obligation to notify them in a timely manner about the closure of accounts. Therefore, for failure to comply with such conditions, you can expect penalties and fines, which the closing enterprise does not need.

Thus, by closing the current account, you finally complete the process of closing an individual entrepreneur!

It's not as complicated as it seems. And you can always get qualified help/advice from any government agency. So you can go through this process on your own, without the expense of hiring an expensive private lawyer to help you.

For various reasons, you may need to part with. It must be understood that the “closing” procedure does not mean bankruptcy, liquidation, or, in fact, closure. We will talk about state registration of termination of the activities of an individual entrepreneur, i.e. one individual person.

In our instructions, in addition to the necessary steps, you will find a list of required documents and useful links.

1. Close debts in the Pension Fund

This “step” seems to be optional and not even a “step”, but it should not be overlooked. Please note that, even if you did not conduct business for some time and existed as an individual entrepreneur formally, no one canceled contributions to the Pension Fund. Don’t get your hopes up – you still have the amount accumulated. Yes, no one will ask you for a certificate from the Pension Fund (if they do, the action is illegal, refer to Law No. 129-FZ of 08.08.2001), but fines will be assessed on unpaid debts, and sooner or later they will need to be paid. It may even end up in court.

Therefore, start the procedure for closing an individual entrepreneur by paying off debts. Whether they exist, you can find out without leaving your home.

There are several ways:

• Registration on the Pension Fund website - here in your personal account you will see all your payments and debts on contributions.
• You can check whether there are debts on the bailiffs website.
• Full information about the status of an individual entrepreneur’s personal account and his debts can also be found on the government services website, of course, after preliminary registration.

2. Pay the state fee

Its size is 160 rubles. Not much if you enter the details correctly the first time. If you make a mistake, you will have to pay again. You can get a receipt from the tax office, or use a special service on the Federal Tax Service website.

3. Fill out the document for the Federal Tax Service

If you prefer to deal with documents online, this form can be downloaded from nalog.ru. If you prefer not to give your legs rest, then the Federal Tax Service will also provide you with such a form (form P26001). And one more piece of advice: if you see such a document for the first time, pay a specialist from the Federal Tax Service who will fill it out for you. The tax office provides this service. This will cost a little more in terms of money, but will cost less in terms of nerve cell costs.

4. Close your bank account

You can learn more about this in our article.

5. De-register with the Social Insurance Fund (SIF)

6. Report your taxes

Money is decreasing, but business is not moving? at the tax office that registered you as an individual entrepreneur, go through a tax reconciliation. Costs may also arise here if taxes are not paid on time. By the way, in 2016, penalties for overdue taxes increased by 33%. If and, the taxpayer submits a declaration no later than the 25th day of the month following the month in which the activity was ceased. When the declaration is submitted within the usual time frame after the closure of the individual enterprise.

7. Submit a package of documents to the tax office

We are reaching the finish line: a passport - this is the set of documents needed to close an individual entrepreneur - we hand it in and wait for 5 working days. One way or another (in person or by mail), when closing an individual entrepreneur, you are given a document - a certificate of registration of termination of business activity. It is not necessary to notify the Pension Fund - the tax office will inform the Pension Fund about the deregistration of the entrepreneur.

Common Questions

How much does it cost to close an individual entrepreneur in 2018?

The cost of state duty is 160 rubles. All other expenses depend on the amount of debt and fees to specialists.

What is included in the package of documents for closing an individual entrepreneur?

Passport, TIN, application to the Federal Tax Service, receipt of payment of state duty (originals).

How to close an individual entrepreneur with debts?

If you did not have employees, the procedure is no different from the one above. But if the debts are related to the tax authorities, it will be possible to close the individual entrepreneur only by going through the procedure.

How to close an individual entrepreneur with employees?

All existing employees must be dismissed before the start of the procedure, and 2 weeks before dismissal, information about termination of contracts must be sent to the employment service. The entrepreneur dismisses employees under clause 1 of Art. 81 of the Labor Code of the Russian Federation - “at the initiative of the employer in connection with the termination of activities.” And you should also pay your employees.

How to close an individual entrepreneur by power of attorney?

The software can be closed by any person you choose. To make this task even easier, sometimes an entrepreneur hires such a person to law firm. The representative needs to make a power of attorney certified by a notary, thanks to which he will be able to represent your interests in the tax office.

To go to a notary, you need the following documents:

• IP passport;
• a copy of the proxy's passport;
• TIN and ;
• extract from the United state register(it must be provided to the notary within 5 days after receipt).

In addition, the entrepreneur, along with the power of attorney, needs to certify the application (on form P26001), which is signed in front of a notary.

Once certified, the trustee has the authority to begin the closing process on your behalf.

How to close an individual entrepreneur by mail?

You can submit all documents for closing an individual entrepreneur by mail to the Federal Tax Service by registered mail with notice. The tax office will send you to the address specified when registering the individual entrepreneur a certificate of exclusion of the individual entrepreneur from the register and. All papers can also be collected from the tax office by your intermediary, having a passport and power of attorney.

How long should documents be kept after the closure of an individual enterprise?

For 4 years, it is necessary to ensure the safety of not only the certificate of registration of termination of business activity, but also accounting documents, tax accounting, as well as other documents confirming expenses and receipt of income. Shelf life personnel documentation– 75 years old.

How to close an individual entrepreneur through government services?

If you are, then this is a great opportunity. You have a personal account, an electronic signature, etc. The system is designed in such a way that it simply will not allow you to make a mistake. Step-by-step instructions are on the website. If you do it any other way, closing through government services is an additional waste of money and time. Don't be clever.

We hope that our instructions will be a useful guide to action for you. If during the closing process you have any additional questions or comments, we welcome them in the comments to the article.

Failure is not a single sudden event. Your failure does not happen suddenly. On the contrary, failure occurs when you make the same mistakes day after day. Jim Rohn, American speaker, business coach

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

1. Choose a method for closing an individual entrepreneur

There are two ways to close an IP:

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

How much does it cost to close a sole proprietorship?

Close the IP yourself

Close an individual entrepreneur for a fee through a specialized company

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

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

Comparison of independent and paid closure of individual entrepreneurs

Closing method	Advantages	Flaws
Independent closure of an individual entrepreneur	Useful experience in preparing documents and communicating with government agencies. Saving Money on paid services legal companies.	Possible failure in closing an individual entrepreneur due to errors in prepared documents. The result is a loss of time and money. BUT, if you follow these instructions and carefully prepare documents, the risk of refusal is reduced to 0.
Paid closure of individual entrepreneurs through law firm	The specialized company assumes the risk of refusal to close the individual entrepreneur. Preparation, submission and receipt of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will have a poor understanding of the procedure for closing an individual entrepreneur.

2. We carry out preparatory actions

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

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

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

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

Paying insurance premiums “for yourself”

Deregistration of cash register equipment

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

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

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

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

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

Application for closure of individual entrepreneur

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

Receipt for payment of state duty

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

4. We check the collected documents

The final set of documents should include:

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

5. Submit documents to the tax office

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

When independently submitting documents to the Federal Tax Service individual entrepreneur There is no need to certify the signature on the application. However, when submitting documents through an authorized representative or sending documents by mail (necessarily with a declared value and an inventory of the contents), notarization is required.

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

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

After the closure of the IP

Please note that:

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