Closed ip what next. How to close an individual entrepreneur on a private income tax - step-by-step instructions. Submission of documents to the archive

Most entrepreneurs do not think about the fact that for some reason their business may have to be abandoned. It rarely happens when registration is made for a short period and with plans for immediate liquidation.

As a result, a fairly simple procedure for terminating the activities of an individual business sometimes causes some difficulties.

Self-closing

In the event that the individual entrepreneur does not have large debts or other obligations, the procedure will follow the simplest algorithm and can be performed on its own, without turning to intermediary companies for help. In this case, you need to prepare several documents and take them to the territorial tax authority.

You will need the following:

• Application for closure using form P26001. This form can be filled out on a computer and printed, or you can fill it out by hand. You should fill it out carefully; in case of an error, rewrite it and do not correct it. Documents with corrections will not be accepted.
• Certificate from the Pension Fund. Recently, this document has not been included in the list of mandatory ones, since the tax office itself can request the necessary information. However, it is often required, and to save time it makes sense to stock up on it in advance.
• Paid state duty. A receipt confirming payment will be provided.
• Passport citizen in whose name the business is registered.

After submitting these papers, the tax office must close the individual entrepreneur within five days and issue a document confirming this fact.

How much is the state duty?

The cost of the state fee for closing an individual entrepreneur in 2018 is only 160 rubles. The receipt received after payment is usually attached to the application on form P26001 using a stapler or simply a paper clip in the upper left corner of the sheet.

You can pay the fee through online banking, ATMs, bank branches, and even through some Qiwi terminals. There is usually no fee for payment.

Sending documents by mail or through a representative

If it is not possible to independently submit documentation to the tax office, this can be done through a person who will be the legal representative of the individual entrepreneur. In this case, you will have to spend money on a notary, since documents will not be accepted without certification from a third party.

If there is no person who could act as a legal representative, the papers can be sent to the tax authority by mail. In such a situation, the cost of sending documents should be added to the cost of the state duty. The closing period also increases by the time of sending and receiving papers.

Calculation of the final cost of the procedure

So, how much will it cost to cease operations in various situations:

• Self-closing is practically free and will cost only at 160 rubles to pay the state fee.
• Liquidation of an individual entrepreneur without personal presence costs on average up to 3000 rubles— costs for a representative, forwarding and/or certification of documents by a notary are added.
• If you have no desire at all to collect, fill out and submit all the documentation yourself, you can turn to intermediary companies. This is the most expensive option, since payment for the services of such an organization can be many times higher than the necessary mandatory expenses. The price for closing a turnkey individual entrepreneur starts on average from 3-4 thousand rubles for entrepreneurs without debts and those who did not conduct business, up to 20-30 thousand or more in difficult situations and in the presence of debts to several persons/organizations.

You can learn the general procedure for the procedure in question from the following video:

Closing an individual entrepreneur with debts

In the course of his activities, an individual entrepreneur may incur debts to various companies. Debts may be owed to:

• tax authorities;
• banks and other creditors;
• employees (unpaid wages, etc.);

At the moment, liquidation of an individual entrepreneur is impossible only if there is a debt to the tax authorities. All other debts can be returned after the closure of the status of an individual entrepreneur.

Before closing, you are required to file a tax return for the entire period of your business. Even if no activity was carried out, the procedure still occurs only after reporting is submitted. And as already mentioned, all taxes must be paid, or the individual entrepreneur will not be closed.

If declarations were submitted and taxes were paid on time, to initiate the procedure you need to provide reports only for the last tax period, and not for the entire period. If the report has not been submitted by the time the application is submitted to the tax authority, a five-day period is given for its submission.

When closing an individual entrepreneur with debts, it should be taken into account that all debts will remain valid, and the individual entrepreneur will have to fulfill his obligations.

Hello, dear readers of the site magazine! In today's article we decided to write about liquidation of individual entrepreneurs, namely step-by-step instructions, how to close an individual entrepreneur yourself , where they provided 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 took up starting their own business, are now forced leaving him to start something new or even get a job to get a stable salary.

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

In any case, a business once created becomes obsolete, and two Possible options for further developments: To do nothing(in this case, problems may arise with contributions to the Pension Fund (PF), as well as in other aspects) or close the individual entrepreneur. It is the second option that all further material will be devoted to.

In fact, this article will cover the following points:

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

After analyzing all the information offered, it will be possible to generally assess how necessary it is to liquidate the individual entrepreneur, and also find out how to make it easier and better .

Let us consider in detail about the liquidation (closing) of an individual entrepreneur according to step-by-step instructions

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

There are many reasons why an entrepreneur may start thinking about closing his business:

1. It is planned to open an LLC. In this case, you will have to liquidate the individual entrepreneur in order to do everything right and gain additional opportunities, expanding production capacity and spheres of influence. Read also.
2. It turned out unprofitable or unclaimed, which means it was decided to change the type of activity or 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 beginning entrepreneurs to cope with (you need to correctly calculate markups in order to get the desired net income after deducting all costs).
4. It was decided to switch to shadow mode(it’s better not to even think about this, because the likely consequences can lead not only to the loss of all initial financial investments and huge fines, but also to serious liability, including imprisonment).

As a result, it turns out that if the case does not live up to the expectations placed on it, IP better close so as not to spend extra money and no longer carry on unnecessary documentation.

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

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

• death of an entrepreneur;
• officially declaring him bankrupt;
• the presence of a court decision regarding the suspension of the work of the individual entrepreneur;
• the foreigner's special permit allowing him to conduct business activities on the territory of the state has expired.

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

1. Forcibly(if you have problems with taxes, laws or your own finances)
2. Voluntarily. When IP independently collects all the necessary documents and submits an application to terminate the activities of the individual entrepreneur.

Thus, it is worth noting that the decision to end an entrepreneurial career should be thoughtful And weighted . It should really only be accepted in those situations where further stable IP work is impossible for any reason.

It is best not to delay the liquidation so as not to pay insurance contributions, which are of no use if the enterprise is not operating, because they only increase the entrepreneur’s expenses.

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

List of documents for closing an individual entrepreneur

2. Necessary documents for liquidation of an individual entrepreneur 📔

So to avoid fines and close your own business without unnecessary problems, you need to familiarize yourself with the list of required documents.

Often, already at this stage, some troubles begin to arise: Some papers are quite difficult to find, some you can’t figure out on your own, and in some cases 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 large number of pitfalls.

Among other things, do not forget that you will still need to pay a fee officially, although these costs are insignificant compared to permanent pension contributions.

The sum in the end seems ridiculous: 160 rub.

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

So, to close an individual entrepreneur 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 sufficient).
2. Application in the approved form(). It is worth noting that it will need to be certified in a notary office by the notary himself or a person authorized for such actions (the position of the witness will be indicated on the form).
3. Extract from Pension Fund, confirming that there are no debts and all insurance payments up to the specified date have been 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 Unified State Register of Individual Entrepreneurs at the first stages of registration of an individual entrepreneur. It must indicate all types of activities, agreed with OKVED, that 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 therein.

At the same time, during all this paperwork, you should pay special attention to filling out an application on a special form (application to terminate the activities of an individual entrepreneur), which can be downloaded from the link below, and can also be found freely available on the Internet, because this is the only document that will be needed fill in yourself.

Download

So, the application will contain the following information:

• personal data of the entrepreneur(his first name, surname, and also, if available, his patronymic; its absence is assumed for foreigners);
• OGRNIP (it will be indicated in the corresponding certificate);
• TIN directly of the person engaged in economic activity;
• to whom documents are submitted, containing the official reaction of government authorities to the application: whether it was considered or rejected for some reason (can be transferred either to the former entrepreneur himself or to someone by proxy or through mail services);
• contact details(you must indicate both an accessible telephone number and a working email address, so that if something happens, the officials considering the application have the opportunity to inform the person or remind him about the unsubmitted papers);
• 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 coming;
• information about the person who performed the notarization the application provided to him for its further transfer to the registration authorities (his status and TIN, this allows him to be assigned a certain responsibility).

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

In this case it is necessary make sure the application is filled out correctly , which was described in detail above.

Step-by-step instructions for liquidating an individual entrepreneur. Main stages, documents + our recommendations

3. How to close an individual entrepreneur in 2019 - step-by-step liquidation instructions 📋

So, if a decision has been made to close the individual entrepreneur for one of the previously discussed reasons, and the main package of documents has been collected, you can proceed directly to the liquidation procedure.

Some people immediately look for outside help, turning to the relevant legal organizations for help, but in reality It's not that hard to do it yourself .

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

Next, a special algorithm will be proposed, following which you can independently liquidate your own individual entrepreneur in order to start a new business or try your hand as a hired worker.

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

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

Basically, they all involve working with accounts and various documents, as well as repaying debts existing at the time of making the decision to terminate one’s own business.

In addition, you will need to sort out existing agreements with other individuals and organizations (including dealing with the dismissal of existing employees).

Step No. 1 - Paying off debts and putting reporting documentation in order

From the very beginning, you need to visit the tax office, taking with you all available papers, payslips and a card with a TIN. You will have to deal with existing debts, and also, if necessary, find the missing parts of the entrepreneur’s financial wealth.

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

After this, the personalized accounting data is submitted to the Russian Pension Fund branch. 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: submitting the relevant information to the Pension Fund is as important as directly paying insurance premiums.

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

Closing an individual entrepreneur may take up to 5 days, however, it is worth considering that the procedure will take longer the longer the reporting process is delayed.

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

Step No. 2 - Termination of existing agreements under contracts with legal entities and individuals

In order to liquidate an enterprise, it will be necessary to resolve issues with existing agreements and contracts.

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

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

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

Resolving issues in court is not the best outcome of events, because we should not forget that individual entrepreneur always answers in all financial matters before its creditors and partners with all its property, and not exclusively with its authorized capital, as provided for in an LLC.

Step No. 3 - Dismissal of 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 pay off the social fund. insurance and Pension Fund to avoid possible problems.

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

For the current tax period in FSS need to provide a form 4-FSS, and for Pension Fund prepare the following papers: ADV-6-2 And ADV-6-5, and SZV-6-4 And RSV-1.

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

An example of filling out an application to close an individual entrepreneur from an Excel document

Step No. 2 - Pay the fee

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

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

All information for payment can be obtained from the Federal Tax Service, to which you will eventually need to go for a certificate of liquidation of the individual entrepreneur.

Sample of a completed state duty payment form:

Sample of a completed form for paying the state duty for the liquidation of an individual entrepreneur

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

The paper confirming payment is also a mandatory document.

Step No. 3 - Completing the process of closing the IP

At this stage, the entire 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.

These documents should be submitted to the Federal Tax Service only after all issues with various funds have been resolved: pension and medical funds. And social insurance. They, in turn, will transmit information to the tax office that the entrepreneur has fulfilled all the conditions necessary for liquidating his business related to their activities.

The process of processing the application and package of documents takes maximum 5 days, as stated in the relevant regulatory regulations. In this case, you must remember 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 inspection is completed, the former entrepreneur receives an official certificate, which confirms the fact of termination of his activities, that is, he speaks of liquidation of the enterprise.

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

The first implies the actual cessation of activity and involves the implementation preparatory actions: deregistration of the cash register (if there was one), dismissal of employees (you will need to sort out the funds, as well as the medical policy of each hired worker), close the current account (before this, you should make sure that all transactions are successfully completed), and also report to the tax authorities, eliminating 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 individual entrepreneur as an individual. faces (there will be their own nuances and difficulties).

After this you can go to main stage. You will need to write an application and also pay a fee in order to be able to provide a receipt. Next, you will have to visit the Federal Tax Service with all the documents. The wait for a certificate of termination of activity can last no more than 5 days, after which the enterprise is considered permanently 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 encountered 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 procedure for liquidating an individual entrepreneur, you can slightly improve your financial situation, because you will finally be able to get rid of insurance premiums, which are constantly increasing towards your debts and complicating the life of a person who honestly conducts his business. But it may not always be successful, given the difficult situation on the foreign exchange market and taxes that are prohibitive for some types of business activities.

As a result, it seems to a person that the sooner he closes his business, the sooner he can get rid of at least some payments. So is it realistic to liquidate an individual entrepreneur if there are debts?

Most often, debt accumulates in favor of tax or Pension Fund (PFR) . At the same time, when visiting the Federal Tax Service with an application to close an individual entrepreneur and if there are debts, service employees may refuse the entrepreneur this, as was said earlier.

The most interesting thing is that they do not have the right to do this, because nowhere is it prohibited by law to allow a person to liquidate his business in the case of accumulated debt.

The point is that an individual entrepreneur is liable with all his property , which means that even after he becomes an ordinary individual (i.e., after completing the process of liquidation of the individual entrepreneur), 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 government services. In fact, it will only be possible to stop accruing new mandatory payments.

What to do if all the documents have been collected, the duty has been paid, and the Federal Tax Service employee refuses to accept applications, arguing that the entrepreneur should first sort out the debts and then deal with liquidation.

In such a situation, experienced lawyers advise not to take matters to extremes, but to try first simply talking with a representative of the tax service, explaining the whole situation to him. He himself must understand perfectly well that a person will have to escape from his debts after the closure of the individual entrepreneur. impossible(legally), which means it doesn’t matter whether he is listed as an entrepreneur or not.

Despite this, it may conflict arises . Of course, as a last resort, you can go to court or go with a complaint to higher authorities to protect your rights, but there is a more cunning way, which involves a much simpler approach that saves nerves and time, which, as a rule, are spent on disputes.

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

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

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

Of course, it’s 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 begin to pay off his debts as follows:

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

To avoid all possible problems, you need on one's own And in a timely manner be interested in the accrued 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 if something happens they do not all accumulate overnight and become truly unaffordable due to the combination of several debts in different government agencies.

So, after completion of the liquidation process of the individual entrepreneur 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 business activity has been terminated. And all because the debt will have to be repaid in any case, given the fact that the current legal acts have established special deadlines for this.

According to existing legislation, namely the legal act 212-FZ (Clause 8, Article 16), a person gets a half moon (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 individual entrepreneur is liquidated.

The 15 -daytime the period begins to count exactly from the day when the data that the entrepreneur ceased his activities was saved in the Unified State Register of Individual Entrepreneurs.

If physical the person has not proven himself during this time and has not repaid the debt, then the parties who should ultimately receive the money, have every right to file a court application.

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

The entrepreneur does not officially have any reported capital. All his property can be considered as a source of funds to pay off debts.

The exceptions are the following components that cannot be withdrawn to pay off an individual entrepreneur’s debt:

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

Among other things, there is one more nuance to consider: According to current legislation, the debt must be paid only for a certain period.

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

Due to this, one thesis can be formulated for those who have decided engage in liquidation of individual entrepreneurs if there are debts in 2019: all debts that arose 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 the repayment of these debts by going to court.

In such a situation, there is no need to look for a lawyer or be provoked. During the trial, it is enough to declare the limitation periods, 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 an individual entrepreneur, and there are accumulated debts, then they cannot become an obstacle.

After liquidating his business, the entrepreneur will still be obliged to repay them all. In order not to have to answer later before the court, fearing for the safety of personal property, which may be confiscated by the bailiffs upon his decision, it is best to pay all payments on time and not delay with pension contributions, which “drip” until the moment of official entry in the Unified State Register of Entrepreneurs that the work individual entrepreneur was 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 because it does not generate 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.

Therefore, now let’s consider such a concept as bankruptcy estate (this stage is included in the bankruptcy procedure for legal entities). It means all the property that can be sold in the future to pay off the debt.

It is also not subject to sale to pay off debt. a plot of land, if the only housing is located on it, as well as all kinds of personal belongings necessary for a person to live, for example, medical supplies and so on.

Among other things, a former entrepreneur has the right to appeal the inclusion of some of his things that are included in the lists for sale, but they cannot particularly influence the repayment of the debt. The total cost of such items should not be more than 10 thousand rubles.

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

If a person owns only 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.

Let's look at a small example. The former entrepreneur borrowed money to develop his business. In the end he ended up bankrupt. At the same time, the 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 house.

Eventually, the creditor has the right to draw the court’s attention to this country house, since it is not the only home 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 realized in court. Half of the house, belonging to the sister, will remain unharmed.

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

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

6. Frequently asked questions 📢

Let's look at some questions that individual entrepreneurs often ask.

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

This is a certificate of fulfillment by an individual entrepreneur (individual) of the obligation to pay taxes, fees, penalties, and 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.

The 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.

Example of a certificate of absence of tax arrears for an individual entrepreneur

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

The list of documents required to liquidate the activities of an individual as an individual entrepreneur, as a rule, does not change, and if it changes, it is insignificant.

It is necessary to ensure that forms and applications are up to date that are submitted to the tax authorities, the relevant documents must be submitted only new and valid to government agencies. Otherwise, the documents will not be accepted.

7. Video materials 🎥

If you still have questions, we suggest watching videos that tell in detail about the liquidation of individual entrepreneurs.

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

Watch the video that tells you what you need to know to stop the activities of an individual entrepreneur.

7.2. Video: Bankruptcy of an Individual Entrepreneur

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

8. Conclusion 🗞

So, as discussed earlier, running your own business- the matter is quite complex 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 something needs to be decided with the status of the individual entrepreneur: close it or leave inactive. Of course, the first option that comes to mind is the second one, which comes from natural human laziness, but it is not the most correct . Why?

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

After all, no one has canceled the payment of insurance benefits, as well as the maintenance of various accounting documentation, including reporting for various regulatory structures (Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, 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 purchasing goods and renting a trading platform), and would also allow you to pay a regular pension contribution that does not affect the size of your future pension, and would bring a satisfactory bottom line income.
2. There were problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the individual entrepreneur, because you will have to pay off all the debts, but on the other hand, it will be possible to start all over again after all the troubles are resolved. To avoid problems in the future, we recommend reading our article - ?
3. The entrepreneur simply 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 idle for too long. After resuming work, you will not need 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, you will have to liquidate your individual business 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 individual entrepreneur, you will need to collect documents (an application certified by a notary office, as well as a tax identification number, extracts from the Pension Fund of the Russian Federation, Unified State Register of Individual Entrepreneurs, a certificate of assignment of OGRNIP and a check confirming the fact of payment of the duty) and begin the procedure itself, considering all its possible nuances .

Important! After the individual entrepreneur has been closed and liquidated, the documents must be stored for four years (in case questions and inspections arise from the Federal Tax Service, Social Insurance Fund, Pension Fund and other government agencies).

Closing an individual entrepreneur is not difficult compared to reorganization, so find the time and funds to liquidate the individual entrepreneur.

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

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Good afternoon, dear readers!

Everything comes to an end sooner or later, including exciting activities as an individual entrepreneur. So, you have firmly decided to close the individual entrepreneur, but you don’t know how to do it yourself. So let's look at this issue today.

Looking ahead, it should be noted that the closing procedure is fraught with many pitfalls that you should know about in advance.

We will talk about them at the end of this article, but now we will consider the main algorithm for closing an individual entrepreneur.

First step: Fill out an application on form P26001

Unlike the procedure for opening an individual entrepreneur, you will need very few documents.

It is necessary to fill out an application to close an individual entrepreneur for the tax office, where you registered as an individual entrepreneur using form P26001:

This statement is very simple and does not require much explanation. You just need to carefully fill in the details of your individual entrepreneur:

1. OGRNIP
2. FULL NAME
3. If you pick up this application in person, then in the second paragraph of the application you need to put the number “1”
4. Provide your contact details: telephone and email, so that the inspection can contact you if any questions arise
5. Attention: the signature is placed only when visiting the inspection, in the presence of the employee who will receive it.

Point No. 4 of this application must be completed by a notary if you submit this application by mail or through an authorized representative. When submitting an application in person, you do not need to contact a notary!

Where can I get this application?

Second step: pay the state fee

Yes, the state will also have to pay for this procedure. Fortunately, the money they ask for is small, only 160 rubles in 2018.

There is no need to search for forms on the Internet, since there is a special service on the official website of the Federal Tax Service of Russia, where you can quickly issue a receipt for payment of the state duty for closing an individual entrepreneur.

Please note that there are two options for issuing a receipt for paying the state fee for closing an individual entrepreneur in 2018:

1. State fee for registration of termination of individual activity as an individual entrepreneur
2. State fee for registration of termination of individual activity as an individual entrepreneur (when applying through multifunctional centers)

That is, if the individual entrepreneur closes through an inspection, then we choose the first option. If through the MFC, then the second one.

Be sure to keep the paid receipt for the state duty, as it must be submitted with a package of documents for closing the individual entrepreneur to the Federal Tax Service.

Third step: submit the documents to your tax office

We take the following documents with us:

1. Completed application form P26001 (see above);
2. Receipt for payment of state duty;
3. Passport.

And... we give them to a Federal Tax Service employee. He will check them and issue a receipt for the documents received for closing the individual entrepreneur. Be sure to check it for correctness, and also make sure that this receipt bears the signature of this employee, date and stamp. Of course, your passport will be returned to you.

You will also be informed of the exact date when you need to appear for “closing documents” for your individual entrepreneur. This should happen on the sixth working day after submitting the documents (but they can invite you earlier, since new deadlines for registering such applications are now being introduced).

Fourth step: We receive documents on deregistration of individual entrepreneurs with the Federal Tax Service

On the sixth working day (but maybe earlier), you will receive an extract from the Unified State Register of Individual Entrepreneurs, which will say that the individual entrepreneur has ceased its activities.

But you may not receive the coveted extract if you are denied closure of the individual entrepreneur. But this happens very rarely, since it is quite difficult to make mistakes in this simple procedure.

Now let’s move on to common questions about closing an individual entrepreneur

Is it possible to close an individual entrepreneur with debts?

Yes, now you can do this. And if you have debts to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Federal Tax Service, creditors, and so on, then this should NOT be an obstacle to the procedure for closing an individual entrepreneur.

It is even recommended to first close an individual entrepreneur with debts, and then start paying off debts on taxes, loans and reporting. If you don’t do this, then the longer you drag your feet, the more debts will accumulate...

For example, as long as the individual entrepreneur exists (even if only on paper), the individual entrepreneur is obliged to pay contributions to the Pension Fund, pay taxes, submit reports... All this will sooner or later turn into a huge problem, which will be more and more difficult to deal with!

Or another example:

There are neglected situations when an individual entrepreneur does not pay contributions to the Pension Fund for years, does not submit reports, does not pay taxes... and waits until the bailiffs block his personal accounts. And letters are coming from the Federal Tax Service demanding that you provide reports for previous years.

And if we take into account the fact that reporting is CONSTANTLY changing, then all this leads to the need for special companies that will help fill out these reports. Naturally, such services do not cost three rubles.

So will my debts be written off if I close my individual entrepreneur?

No. You will pay everything, but as an individual.

Do I need to deregister with the Pension Fund?

1. If you were registered as an employer, then you will definitely have to submit all closing reports for hired employees. To resolve this issue, be sure to visit the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund to reconcile the debt on contributions and reporting. You will also have to correctly terminate the employment relationship with hired employees (if there are any, of course).
2. If you did not have employees, then you still need to visit the Pension Fund in order to make a reconciliation and receive receipts for paying mandatory contributions “for yourself.” Please note that you have no more than 15 calendar days to do this!

Do I need to submit tax returns?

Necessarily. The faster the better.

Let us once again emphasize the importance of this point: until you submit all your reports and pay off your debts to the Federal Tax Service, the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund and other supervisory authorities, they will not leave you alone.

Believe me, they will not forget about you. Even if you are no longer an individual entrepreneur.

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

It’s worth saying right away that the whole procedure has its own specific features, but it is simpler than liquidating an LLC. But for what reasons might an entrepreneur decide to close an individual entrepreneur? And can his activities close down independently of himself?

Possible reasons for liquidation

The main reasons for closing activities include the following:

• Death of an entrepreneur;
• The desire of an entrepreneur to close his business (the most common case);
• A court order banning business or other court decisions (most often in this case, liquidation occurs by force);
• Bankruptcy of an individual entrepreneur, decision of an arbitration court;
• Completion of registration or change of residence in the Russian Federation, as well as cancellation of a document that confirms a person’s right to reside in Russia.

The state registration of a person as an individual entrepreneur ceases to be valid only after information about this is entered into the unified state register. Exists voluntary and forced liquidation of individual entrepreneurs. The first occurs when a person himself decides to interrupt his activities. 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 is made.

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

Registration also terminates when the individual entrepreneur dies, from the moment the court makes a decision. Regardless of what type of liquidation occurred, the result will still be the exclusion of the entrepreneur from the register and the receipt of an appropriate certificate that confirms the completion of the work of the individual entrepreneur.

What do you need to close?

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

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

  There is one interesting nuance: if you are bringing this application personally, it is better to sign in the presence of one of the tax officials. It would be best to sign in front of the employee who will accept the documents. Otherwise, the signature must be notarized (if you decide to apply with the help of a representative or via mail).

• A document evidencing payment of the state duty. It is worth saying that for this you will need to pay 800 rubles in state duty, but for closing it will only be enough 160 rubles. It is important to understand here that closing an activity does not relieve you from the need to repay debts, pay taxes, fines, and the like. By the way, there is a very convenient way to receive a receipt for payment of state duty. It can be generated on the official website of the Tax Service. All you need to do is follow a few simple steps:
  • After clicking on the link, you should check the box next to the inscription “State fee for registration of termination of individual entrepreneur’s activities as an individual entrepreneur”;
  • After that, click “Next”;
  • Fill in all the required data;
  • Indicate how you want to pay the state fee - in a bank or online. In the first case, you will receive a payment statement, 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 fee and receive a receipt (print if payment was made online).

  If the option of paying on the website does not work, just go to your local Tax Office and get a receipt there.

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

If you have not yet registered an organization, then easiest way 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 simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs 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 has become!

Is a certificate from the Pension Fund required?

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

Of course, your best bet is to call your local IRS office to clarify this issue. In some cases, this certificate may be required completely unexpectedly, so it is always better to be on the safe side.

Detailed step-by-step instructions

The complex process of closing a sole proprietorship 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 you will receive a receipt to pay the state fee. If you are going to pay using the service’s website, then in this case a trip to the Tax Office is not necessary.

You definitely need to go to the Tax Service if you don’t have a certificate of state registration of an individual entrepreneur.

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 to get the documents. In this case, you need to call the federal tax service in your region and dictate your data there. After this, the service employee will tell you the address of the inspectorate where you should contact.

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

Submitting documents to the Tax Service

In this case, several options are possible:

• Give 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 a description 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 in your own hand. We all know how things happen, where it is necessary to deal with documents. Therefore, various nuances may arise that are best clarified on the spot. After submitting documents to the Federal Tax Service, you need to request 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 stating that the individual entrepreneur 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 activity. 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 the documents; in this case, they will be sent via mail to the address specified in the entrepreneur’s data.

If something was filled out incorrectly, you will receive a notice indicating the reasons for the refusal to close. Most often this happens due to errors when filling out documents. A situation often arises when an entrepreneur has not paid some fine that 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 debts will still have to be paid, although not immediately. There is no inspector during the preparation of all documents has no right to demand repayment of debts. Previously, in order to close, you had to take a certificate of no debt 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 money to pay off the debts, it is necessary to go to court in order for the individual entrepreneur to be declared bankrupt. Then, in order to pay off the debt, an inventory of the property that will be sold on the market will take place.

The nuances of liquidation with employees

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

Once closed, it is no longer possible to fire workers. Upon dismissal, compensation must be paid, but if there is no such clause in the employment contract, it does not need to be paid.