Registration of an individual entrepreneur: the procedure for opening and closing, the amount of state duty. Termination of an individual entrepreneur: the most frequent questions How much does it cost to close an individual entrepreneur per year

Last update: & nbsp 03/04/2020

Reading time: 13 min. | Views: 26099

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 the IP yourself where brought required list 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, now forced leave 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 put so much hope, did not justify himself... Someone wants to gain additional experience in the chosen field of activity as an employee, then with new strength and knowledge to return to entrepreneurship and reopen their company. By the way, in one of the previous articles we have already told in detail.

In any case, once created business becomes obsolete, there is two possible options for further development of events: To do nothing(in this case, there may be problems with contributions to the Pension Fund (Pension Fund), as well as in other aspects) or close the individual entrepreneur. All further material will be devoted to the second option.

In fact, this article will cover the following points:

Is it necessary to liquidate the SP and in what situations it is simply necessary to close;
What documents are needed to liquidate your business;
What nuances can you face in 2020 when liquidating an individual entrepreneur and in what sequence you need to act in order to do everything right (step by step instructions);
What can be the difficulties if an individual entrepreneur has accumulated debts and how, in this case, to close an individual entrepreneur with debts;
In what cases bankruptcy is a necessary measure, and in what 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, as well as find out how to do it easier and best .

Let's consider in detail about the liquidation (closure) of an individual entrepreneur according to step-by-step instructions

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

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

Opening of an LLC is planned. In this case, you will have to liquidate the individual entrepreneur in order to do everything right and get additional opportunities, expanding production capacities and spheres of influence. Read also.
The case turned out unprofitable or unclaimed, which means it was decided to change the type of activity or to realize oneself as a specialist in the role of a hired worker in some other organization.
Constant tax pressure, which are very difficult for novice entrepreneurs to cope with (you need to correctly calculate the markups in order to get the desired net income after deducting all costs).
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, up to imprisonment).

As a result, it turns out that if the business does not meet the expectations assigned to it, SP better to close so as not to spend extra money and do not lead unnecessary already documentation.

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

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

death of an entrepreneur;
officially declaring him bankrupt;
availability of a court decision on the suspension of the individual entrepreneur's work;
the foreigner has expired the term of a special permit allowing him to conduct entrepreneurial activity on the territory of the state.

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

Forcibly(if you have problems with taxes, laws or your own finances)
Voluntarily. When SP independently collects all the necessary documents, submits an application for the termination of the individual entrepreneur.

Thus, it is worth noting that the decision to end an entrepreneurial career must be thoughtful and balanced ... It should only be taken validly in 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 premiums, which are of no use at a non-working enterprise, 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 IP closure

2. Required documents for the liquidation of an individual entrepreneur 📔

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

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

As a result, even a simple document search turns into a complex procedure with many pitfalls.

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

The sum in the end seems ridiculous: 160 p.

If documents are submitted in in electronic format(e-mail is required digital signature), state duty absent.

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

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

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

At the same time, during all this paperwork, it costs Special attention pay to fill out an application on a special form (application for the termination of the activity of an individual entrepreneur), which can be downloaded from the link below, and also found in the public domain on the Internet, because this is the only document that you will need to fill out on your own.

Download

So, the following information will be indicated in the application:

entrepreneur's personal data(his name, surname, as well as, if there is one, patronymic, it is assumed that foreigners do not have it);
OGRNIP (it will be indicated in the corresponding certificate);
TIN directly of the person engaged in economic activity;
to whom the documents are submitted containing an official reaction government agencies on the application: whether it was considered or rejected for some reason (it can be transferred both to the former entrepreneur himself, and to someone by proxy or by means of mail services);
contact details(you must indicate both the available phone number and the work e-mail address, so that, if something happens, the officials considering the application have the opportunity to inform the person or remind him of the non-submitted papers);
the signature of both the applicant himself and the representative of the registering organization indicating his current position, because documents must be submitted in person with the presentation of any valid document confirming the identity of the visitor;
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 certain responsibility).

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

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

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

3. How to close an individual entrepreneur in 2020 - step-by-step instructions for liquidation 📋

So, if a decision was made to close the IP for one of the previously considered reasons, and the main package of documents was collected, you can go directly to the liquidation procedure.

Some people immediately seek outside help, contacting the appropriate legal organization for help, but in reality everything is not so difficult to do on your own .

The most important thing- follow clear instructions and prepare all the papers in advance so that you do not end up in the midst of the process, 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.

Further, a special algorithm will be proposed, following which you can easily liquidate your own individual entrepreneur without any problems in order to start a new business or try your hand at being a hired worker.

3.1. IE Closure Preparatory Phase - Detailed Self-Liquidation Guide

In this case, we will consider the special steps that will need to be taken before proceeding directly to the liquidation of the enterprise.

Basically, they all imply work with accounts and various documents, as well as the repayment of debts available at the time of the decision to terminate their own business.

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

Step number 1 - Paying off debts and putting in order the reporting documentation

From the very beginning, you need to visit the tax office, taking with you all the papers, pay sheets and a card with TIN. We'll have to deal with the existing debts, as well as, if something happens, find the missing parts of the financial statements of the entrepreneur.

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

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

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

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

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

Without information about pension contributions that are received directly from the Pension Fund of the Russian Federation, the FTS may refuse to consider an application for liquidating an individual entrepreneur (we will talk about the legality of such actions later).

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

To liquidate the enterprise, it will be necessary to resolve issues with the current agreements-contracts.

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

The second option is refusal to fulfill assumed obligations (break unilaterally). In this case, you will have to pay a penalty or do what is specified in the contract regarding such controversial situations to complete the cooperation and release the company from obligations associated with third parties.

In addition, it should be noted that the individual entrepreneur will bear financial responsibility even after it 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 with a closed IP.

Not the best outcome of events is the solution of issues in judicial procedure, do not forget that individual entrepreneur always answers in all financial matters in front of their creditors and partners with all their property, and not exclusively authorized capital as stipulated in LLC.

Step number 3 - Dismissal of previously hired personnel

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

In order to get acquainted with all the nuances that may arise at this stage, it is enough to first consider the 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 FIU prepare the following papers: ADV-6-2 and ADV-6-5, and SZV-6-4 and RSV-1.

For convenience and acceleration of the liquidation process, we offer download and fill out an application.

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

Step # 2 - Payment of the fee

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

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

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

A sample of the completed state duty payment form:

A sample of the completed form for payment of the state duty for the liquidation of an individual entrepreneur

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

A paper confirming payment is also a required document.

Step # 3 - Completing the process of closing the IP

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

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

The process of processing an application and a package of documents itself takes maximum 5 days as stated in the relevant regulations regulations... In this case, be sure not to forget to pick up the document confirming the transfer of all your documents, indicating the date when the documents were submitted to the Federal Tax Service.

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

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

The first implies the actual cessation of activities and involves the implementation preparatory actions: withdrawal cash register(if there was one) from the register, dismissal of employees (it will be necessary to deal with funds, as well as with the medical policy of each employee), close the current account (before that, you should make sure that all transactions have been successfully completed), and also report to the tax office, by eliminating debts.

In addition, at this stage, you will need to deal with the termination of existing contracts, otherwise you will have to answer for them after the IP is closed as a physical. faces (there will be nuances and difficulties).

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

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

This difficult question worries many entrepreneurs who have faced 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 it will be possible to finally get rid of insurance premiums, which are constantly increasing at the expense of your debts and complicate the life of a person who honestly conducts his business. And it can not always be successful, given the difficult situation on the foreign exchange market and the unaffordable taxes for some types of entrepreneurial activity.

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

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

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

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

This means that hide from funds and public services will fail... In fact, it will only be possible to stop the accrual of new mandatory payments.

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

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

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

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

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

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

Of course, it is worthwhile to say 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 start paying off his debts as follows:

voluntarily(in this situation, a person is interested in everything himself, receives extracts from the Pension Fund of the Russian Federation and the Federal Tax Service, and also pays the debt, providing receipts to the appropriate structures);
in compulsory form(the most undesirable outcome, implying a situation when employees of the tax or the Pension Fund file a lawsuit to recover the amount that was not paid in due time, taking into account the possible penalty).

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

That's why experts advise not to delay all payments, so that if something happens they do not all accumulate overnight and become truly overwhelming due to the combination of several debts in different government structures at once.

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

According to existing legislation, namely a legal act 212-FZ (clause 8 of article 16), a person has half a month (exactly 15 days) to deal with debt issues.

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

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

If physical. the person did not show himself as during this time and did not pay off the debt, then the parties who should eventually receive the money, have every right to file a court application.

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

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

The exception is the following components, which cannot be withdrawn to pay off the debts of individual entrepreneurs:

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

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

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

Due to this, one thesis can be formulated for those who decided to deal with the liquidation of individual entrepreneurs in the presence of debts in 2020: all debts that appeared before 2017 do not need to be repaid. Despite a fairly clear explanation of this situation, some representatives of various controlling structures may still demand to pay off these debts by going to court.

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

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

After the liquidation of his business, the entrepreneur will still be obliged to pay off all of them. In order not to answer later in front of the court, fearing for the safety of personal property, which can be seized by the bailiffs by his decision, it is best to pay all payments on time and not delay pension contributions that "drip" until the official record in the USRIP that the work individual entrepreneur terminated.

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

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

Therefore, now we will consider such a concept as bankruptcy estate (this stage available in the bankruptcy procedure of legal entities). It means all property that can be sold in the future to pay off debt.

Also, for the repayment of debt, it is not subject to sale. land plot, if the only housing is located on it, as well as all kinds of personal things a person needs for life, for example, medications etc.

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

Attention! There is one more nuance that an individual entrepreneur should also take into account when declaring himself bankrupt.
If a person owns only a part of any property, then the creditor can also count on this share. That is, he can 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. As a result, he went bankrupt... At the same time, a person owns an apartment in which he lives, as well as half of a private country house, which he shares with his sister as a summer residence.

Eventually, the creditor has the right to draw the attention of the court to this Vacation home as it is not the only residence of the former entrepreneur. It turns out that the share of a person who, due to bankruptcy, ceased his activity as an individual entrepreneur can be realized in court. Half of the house owned by the sister will remain unharmed.

When the bankruptcy estate is formed, the sale of all the property that entered it takes place.

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

6. Frequently asked questions 📢

Let's take a look at some of the 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 execution by an individual entrepreneur (individual) of the obligation to pay taxes, fees, penalties, fines. To receive 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 should be issued within 10 working days from the date of receipt of a written request to the inspection of the Federal Tax Service of Russia.

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

Question 2. What documents are needed to close an individual entrepreneur in 2020?

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

You need to monitor the relevance of forms and applications, which are provided to the tax authorities, the relevant documents must be submitted only new and valid in the state authorities. Otherwise, the documents will not be accepted.

7. Videos 🎥

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

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

Watch the video which tells you what you need to know in order to stop the activity of the individual entrepreneur.

7.2. Video: Bankruptcy of an Individual Entrepreneur

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

8. Conclusion 🗞

So, as discussed earlier, conducting own business - business is quite complicated and requires a lot of time, knowledge and financial investments.

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

The thing is that "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 on a person who has already opened another business for a long time or himself somewhere getting a job can bring a lot of trouble.

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

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

It does not bring the expected profit, which would cover all costs. (for example, the cost of purchasing goods and renting trading platform), and would also make it possible to pay a regular pension contribution without affecting the size of the future pension, and would bring a satisfactory income in the bottom line.
Having problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the IP, because all the debts will have to be paid off, but on the other hand, it will be possible to start all over again after solving all the troubles. To avoid problems in the future, we recommend reading our article -? "
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 too long downtime. After the resumption of work, you will not need to deal with the documents for registering an individual entrepreneur, but you will still have to pay all insurance premiums.
A decision was made to expand or retrain into LLC ... In this case, individual entrepreneurship will have to be liquidated in order to start drawing up new documents. As a result, new opportunities will be obtained (for example, selling your own business).

After making the final decision to close the IP, it will be necessary to collect documents (a statement certified in a notary office, as well as TIN, extracts from the Pension Fund of the Russian Federation, EGRIP, a certificate of assignment of the OGRNIP and a check confirming the fact of payment of the fee) and start the procedure itself, having considered all its possible nuances ...

Important! After the individual entrepreneur was closed and liquidated, the documents must be stored for four years (in case of questions and checks by the Federal Tax Service, FSS, Pension Fund of Russia and other government agencies).

It is not difficult to close an individual entrepreneur in comparison with reorganization, so find the time and funds to liquidate the individual entrepreneur.

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

This article will help you close an individual entrepreneur on your own without paying for the services of a lawyer and a notary. The termination of the activity of an individual entrepreneur (liquidation of an individual entrepreneur) is carried out in the same tax office where the registration took place.

You can close a sole proprietor with debts!

Previously, the IP was not closed without paying off debts and providing tax certificates from the pension fund about the absence of debts. Now, if you do not provide a certificate from the Pension Fund of the Russian Federation, the tax office will independently receive this information through an interdepartmental request to the territorial body of the Pension Fund of the Russian Federation in electronic form (Article 22.3 FZ N 129-FZ). Thus, failure to provide a certificate from the FIU when applying for the closure of an IP is not grounds for refusal to state registration... However, if there is a debt, then it should be understood that it will not disappear anywhere, and after the closure of the IP it will be registered with you as an individual.

Let's decide what documents we need to submit to the tax authority in order to close the IP:

1. Application for state registration of the termination of an individual's activity as an individual entrepreneur in the form of R26001;

2. A receipt for payment of the state duty for state registration of the termination of an individual's activity as an individual entrepreneur.

Closing IP 2020 step by step instructions:

1. We download the current application form for state registration of the termination of an individual's activity as an individual entrepreneur - download form Р26001 in Excel format and fill out. A sample filling out the P26001 2020 form with explanations will help you with this. To view a sample and further print out the generated state duty, you will need free program for reading PDF files, the latest version of which can be downloaded from the official Adobe Reader website.

Attention!

In the case of filling out the application form manually - filling is carried out with a pen with black ink in capital block letters. Filling using software must be in all capital letters, in Courier New font, 18 points high.

You do not need to certify your signature on the application with a notary when personally submitting documents for state registration of the IP closure (Federal Law No. 129-FZ, Chapter III, Article 9, item 1.2, second paragraph).

When personally submitting documents for state registration of the IP closure, the applicant's signature is put only in the presence of a tax inspector.

2. We will help you in the formation of a receipt for payment of the state duty, we print and pay (160r) without a commission in any bank. We reinforce the paid receipt to the upper edge of the P26001 application sheet with a simple paper clip or stapler.

This service also allows you to use the non-cash electronic payment service. Since March 11, 2014 the Order of the Ministry of Finance of Russia of December 26, 2013 N 139n entered into force from which it follows that failure to provide a document on payment of the state duty is not a reason for refusing registration; information system on state and municipal payments independently. Thus, you can exclude a trip to the bank by paying a state fee, for example, through a Qiwi wallet.

3. We go to the tax office, taking our passport with us, and submit our package of documents (application Р26001 - 1 piece, paid state duty - 1 piece) to the inspector in the registration window. We put the applicant's signature on the application in the presence of the tax inspector. We receive a receipt with the mark of the inspector in receipt of the documents submitted by the applicant to the registering authority.

You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs, in respect of which documents are submitted for state registration."

4. A week later (5 working days) we go with a passport and a receipt to the tax office and get a sheet of record of a single state register individual entrepreneurs (EGRIP), indicating the termination of an individual's activities as an individual entrepreneur.

Do you want to prepare documents for closing an individual entrepreneur, but do not want to understand the intricacies of filling out the P26001 form and are afraid of being rejected? Then a new online service for preparing documents from our partner will help you prepare all the necessary documents for closing an IP without errors for only 950 rubles! The price includes verification of documents by a lawyer. You will be sure that all documents are prepared correctly, the lawyer will send you the results of the check, recommendations and comments. All this within one working day.

The requirements for the termination of the IP activities can also be found on the official website.

Leave your comments and suggestions for improving this article in the comments.

Even if an individual entrepreneur does not earn anything, he must pay mandatory contributions.

Natalia Human

You can register again at any time. Previously, after re-registration, it was impossible to go on tax holidays, but from 2018 it is possible.

How to close the IP: step by step instructions

Can they refuse to close the sole proprietorship

An entrepreneur for dismissed employees needs to submit reports:

Tax - Calculation of insurance premiums and 6-NDFL.
In the pension fund - SZV-M and SZV-STAZH.
To the fund social insurance- 4-FSS.

If you want to close an individual entrepreneur without employees, start by collecting documents, then everything else.

Deregister the online cash register

Submit documents to the tax office

To close an individual entrepreneur, you need to submit a package of documents to the Inspectorate of the Federal Tax Service:

Statement.
Receipt for payment of state duty.
A certificate from the FIU, but it is not required.

You need to submit documents for closing an individual entrepreneur to the tax office where you registered. We fill in the application form No. Р26001 either on a computer or manually in block letters with a black pen.

Section 2. Sign at the tax office or the MFC in the presence of the employee who accepts the application

Section 3. No need to fill

Section 4. To be completed only if you are submitting an application not in person, but through a representative by a notarized power of attorney, or by post... When sending by mail, the signature on the application must also be certified by a notary

Section 2. Sign at the tax office or the MFC in the presence of the employee who accepts the application.

Section 3. No need to fill.

Section 4. To be completed only if you are submitting an application not in person, but through a representative by a notarized power of attorney or by mail. When sending by mail, the signature on the application must also be certified by a notary.

Closing an IP in 2019 will cost you 160 rubles. If you submit documents through the FTS website and log in through government services, you will receive a 30% discount.

It is also written on the tax website that you need a certificate from the pension fund that you have provided all the information on contributions. But right there it is written that this certificate is not required - the tax office is able to make an internal request to the FIU. I have never attached this certificate.

Documents can be submitted in one of five ways:

in the tax office where the individual entrepreneur was registered - in person or send someone with a notarized power of attorney;
through the website of the tax, in the section "Submission electronic documents for state registration ";
by using account portal of public services;
through the MFC - in person or by a notarized power of attorney.

When submitting documents in person, take your passport with you. In this case, the inspector will issue a signature, date and stamp - it confirms that you have handed over the documents.

36,238 RUB

must pay individual entrepreneurs as mandatory contributions in 2019

When sent by mail, such confirmation is considered cashier's check and an inventory of the attachment signed by the postal clerk. The date of submission of the application is the day on which the tax office receives the letter.

The deadline for closing an individual entrepreneur in 2019 is 5 working days from the date of receipt of the tax documents. After that, she issues a notice of deregistration and an EGRIP record sheet. If documents were submitted through the MFC, then the period is increased to 11 days.

Close current account

Everything is simple here. To close an account, you need to fill out an application, the form for it will be given at the bank. The bank will do everything itself.

Pay dues

All individual entrepreneurs pay fixed contributions. In 2019, the due date is within 15 calendar days from the date of making a record of the IP closure in USRIP. If you close in the middle of the year, then the amount of contributions must be calculated in proportion to the months and days worked.

Let's say the IE closes on June 27, 2019. It turns out that in 2019 the individual entrepreneur worked for 5 full calendar months and 27 calendar days. Then the contributions should be calculated as follows:

You will need to pay an additional 1% of pension contributions from the amount for which the income received exceeds 300,000 rubles.

Submit reports and pay taxes

The amount of tax and the deadline for filing a return depends on the taxation system in which you worked.

SP on the simplified tax system must submit a declaration no later than the 25th day of the month that follows the month of closing the IP. It is filled in the same way as the annual one, but with one difference: on the title page, in the “Tax period code” field, put 50.

Individual entrepreneurs at OSN submit 3-NDFL and a VAT return. The deadline for the 3-NDFL declaration is 5 days after the entry is made in the USRIP, the tax must be paid within 15 days. The VAT declaration is submitted no later than the 25th day of the month following the quarter in which the IP closed. The tax must be paid either immediately, or divided into three parts and paid during the quarter monthly until the 25th.

SP on UTII must submit a declaration no later than the 20th day of the first month, which follows the month of closing the IP. Pay tax - no later than the 25th of the same month.

If the individual entrepreneur from the example worked for UTII, then he had to submit the declaration no later than July 20, 2018, and pay tax before July 25.

If reports and taxes are overdue

If you close the individual entrepreneur and remain in debt to the state or your creditors, you will not be forgiven the debts - the amount of debt will be transferred to you as an individual.

You can pay off debts voluntarily. They can also be recovered through the courts, through bankruptcy proceedings. For five years after the trial, you will not be able to do business, and your exit from the country may be closed.

Keep documents forever

Insurance premium receipts and payments are kept for 6 years. Employee documents - for 50 years.

Frequently asked questions about IP liquidation

How do I pay insurance premiums? You can use the service on the FTS website:

How to find out if the IP is closed? The status of an individual entrepreneur can be clarified on the FTS website in the section "Information on state registration of legal entities, individual entrepreneurs, peasant (farmer) enterprises".

In the "Individual entrepreneur / PFH" tab, you need to enter either your full name and region, or OGRNIP or TIN. The data is updated daily.

How to close an individual entrepreneur in another city? The documents must be submitted to the same tax office where they were submitted:

by mail - a valuable letter with a list of attachments. The signature on the application must be certified by a notary;
through the website of the tax office in the section "Submission of electronic documents for state registration";
through the website of public services.

How to close an individual entrepreneur if there was no activity? To close a PI that did not work, you need:

Submit reports and pay fixed contributions for yourself. The number and form of reports depends on the taxation system that was chosen when registering an individual entrepreneur.
Submit documents for closing an individual entrepreneur with the Federal Tax Service.
Close the current bank account.

Is it possible to close an individual entrepreneur by proxy? An individual entrepreneur can be closed by a notarized power of attorney. And also you need to certify the signature on the application form No. Р26001 with a notary. If an application is submitted by power of attorney, section No. 4 is filled in in the form:

Can the tax office liquidate an individual entrepreneur? The tax office or the court can forcibly liquidate the individual entrepreneur and exclude him from the USRIP. The reasons are different, here are the main ones:

death of an entrepreneur;
bankruptcy;
the court's decision.

If an individual entrepreneur is removed from the register, how to collect a debt? If the individual entrepreneur stops working, he will not be forgiven the debts, but will be recovered as from the usual natural person: through a court or bankruptcy procedure. Bankruptcy is also sought through the court if the debtor does not pay within 3 months.

The result of such a court may be an amicable agreement, debt restructuring or sale of property.

Hello! There are many reasons for individual entrepreneurs to stop their business activities. Sometimes these reasons are compelling enough to even with debts. V broad sense liquidation can be voluntary or compulsory - depending on the initiator (the entrepreneur himself or the court), but in both cases there are special cases. We will talk about this in this article!

Possible reasons for closure

Here are the most common situations as an example:

Personal decision of the entrepreneur... Under this point lies a lot of situations - from loss of interest in the case to moving to another city or changes in the personal life of an individual entrepreneur. You are not required to indicate the reason for the closure anywhere, if you do it of your own free will.
Bankruptcy... When there are too many debts, and the individual entrepreneur realizes that he does not have enough funds to pay them off, the most correct decision becomes.
Compulsory liquidation by court decision(as a measure for serious violations and debts).
Loss of citizenship or invalidation of a document authorizing foreign citizen reside and operate on the territory of the Russian Federation.
Death of an individual entrepreneur.

Features of closing IP with debts

Sooner or later individual entrepreneurs cease their activities, and then the liquidation procedure begins, or, in other words, the closure of individual entrepreneurs.

The liquidation of an individual entrepreneur can be voluntary or compulsory., in any case, this procedure is quite simple and quick. However, if at the same time the individual entrepreneur still has unpaid debts to funds, employees or partners, additional questions and doubts arise - will everything go as smoothly as we would like?

Step-by-step instructions for liquidating individual entrepreneurs with debts

To close the activities of an individual entrepreneur with debts, you will have to perform a number of actions:

Step 1: Close tax debts and submit reports. An application for the liquidation of an individual entrepreneur will not be accepted if at that moment you have debts to the tax office. But with debts to the Pension Fund and the Social Insurance Fund, according to the legislation for 2016 - 2019, you can pay off after the liquidation of the individual entrepreneur. The tax office does not have the right to demand from you a certificate of repayment of debts to funds. But this debt cannot remain unpaid, and if necessary, it will be filed for collection through the court. The same applies to debts to employees and partners.

Step 2: Pay at any branch of Sberbank the state duty for liquidation (160 rubles).

Step 3: Collect the necessary documents and submit them to the registration authority:

Passport and copies of its pages;
Copies of the certificate, certificate of tax registration and extracts from USRIP (indicating OKVED);
Notarized statement of business closure (form Р26001);
Receipt of payment of the duty.

Please note that you need to apply for the liquidation of an individual entrepreneur in the same department where you registered as an individual entrepreneur, and not where you were registered. The documents can be taken in person, through a trusted person (in this case, you will need a notarized power of attorney) or by registered mail with an inventory and declared value.

Step 4: There is no need to notify the PFR and FSS about the termination of activities, they will receive a message automatically from the tax office. But if you wish, you can play it safe and send them a free-form notification, since there are no approved forms for this case.

Step 5: After five working days, return to the tax office for a certificate of termination commercial activities and an extract from EGRIP.

Step 6: at the bank (if he was) - for this, come to the bank branch and write an application.

Step 7: If, before submitting an application to the tax office, you have not submitted all the declarations, then you must do this, as well as submit the final tax return for the calendar year, no later than 5 days after confirming the tax closure of the individual entrepreneur. For the remaining omissions before the tax office, you may be charged penalties and fines.

Outstanding debts threaten individual entrepreneurs with an increase in debt, a lawsuit and collection (sometimes with a sale of property).

For example, if an individual entrepreneur still has a debt to the Pension Fund, he is obliged to pay it even after the business is liquidated. The FIU has the right to collect debts through bailiffs, then you will have to pay another plus 7% of the debt.

When can I reopen the IP

If you closed the IP by own initiative and have already paid off all debts, then at any time you can again. As for the compulsory liquidation, the term of the ban on doing business is indicated in the court decision.

Bankruptcy as a way to liquidate individual entrepreneurs with debts

If an entrepreneur does not have enough funds to pay off all debts (the total amount of which, according to the law, must be at least 500,000 rubles), and liquidation of an individual entrepreneur does not relieve himself of debt obligations - we have already spoken about this earlier - then instead of closing an individual entrepreneur, it is more expedient to file for bankruptcy.

These are completely different procedures, and in the case of bankruptcy, the package of necessary documents will have to be submitted to the arbitration court, which itself will later transfer the information to the tax office, and the individual entrepreneur will be liquidated automatically. You will be able to re-become an individual entrepreneur no earlier than in five years.

In conclusion, we note once again that it is possible to liquidate an individual entrepreneur with debts, and this is quite easy to do. All debts - except for the tax debt - can be repaid after the liquidation of the individual entrepreneur, but in the event of a deviation from payment, the former individual entrepreneur faces penalties and litigation.

Liquidation of individual entrepreneurs, as a concept, does not exist in legislative acts. An individual entrepreneur is an individual, which means that it is simply not possible to liquidate him. In this case, the term "closure" can be used. At the same time, many regard individual entrepreneurs as entity and apply the concept of "liquidation" to it. Regardless of which definition will be used, you should know the main points regarding the termination of the IP.

Basic moments

Before proceeding to consider the procedure for closing an IP, you should find out the reasons that may contribute to this:

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

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

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

It is worth noting that if SP has debt obligations, then it can be closed, but the individual himself will have obligations to creditors, counterparties and off-budget funds.

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

Liquidation of individual entrepreneurs with debts

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

Each individual case should be considered separately:

There are debts to a pension fund... There should not be any problems with closing an individual entrepreneur in the presence of such debts, since the entrepreneur decides for himself whether to pay the debt before starting the liquidation of his business or after completing the entire procedure. In any case, the debt will have to be paid even after the IP is closed. As soon as the tax service makes an entry in the EGRIP, all information will automatically go to the pension fund. If citizens, already acting as an individual, will not pay the debt for a long time, the fund has the right to go to court.
The SP has dutyin front of the bank for loans... The tax service does not have the right to refuse to close an individual entrepreneur in the presence of this type of debt. In principle, the situation will be the same as in the case of the FIU. The debt will remain with the citizen, and if no action is taken on his part to pay it off, the creditor may collect required size debt is already in court.
The situation is more complicated if there is dutybefore the taxservice... It is not possible to repay the debt after the IP is closed, all calculations must be made before the start of the procedure. Before liquidation, an individual entrepreneur must prepare and submit a tax return for all the years of its existence. A document is submitted even if, in fact, the activity was not carried out. If the individual entrepreneur previously filed declarations in a timely manner, then he will also need to submit reports for the last tax period.

Thus, it is not so difficult to close an individual entrepreneur with debt obligations. It is more difficult then, after the closure, not to forget to pay off debts to banks and the FIU, so as not to bring the situation to court.

Liquidation of individual entrepreneurs with employees

If an individual entrepreneur conducted his detail with the involvement of work force, then on his part a full liquidation procedure must be passed, taking into account the interests of employees and the rules established by law.

To close an individual entrepreneur with employees should be as follows:

All workers must be notified of the impending liquidation two months before its intended date.
At the same time, the Employment Center is notified.
All required employee contributions must be paid to the FIU and off-budget funds. If the entrepreneur paid the insurance premiums for himself, then he will need to deregister himself there.
The final settlement is made with the employees, including all the compensations provided for in such cases by labor legislation.

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

Documents for liquidation

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

The general package of papers includes:

Application for tax form R26001. If the form is submitted by the applicant himself, then it is not required to notarize the signature. When submitting papers, it will be placed in the presence of the tax officer who accepts the documents. If documents are submitted through a representative, the signature necessarily requires notarization.
Passport and TIN of the applicant.
Proof of payment of the duty. Its size is 160 rubles.

Such a small package of documents is submitted to the tax office to start the IP closure procedure.

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

The most fast way there will be a personal submission, as time is saved that can be spent on drawing up a power of attorney to a representative and certification of signatures by a notary. Sending papers by mail requires compliance with some rules:

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

Some entrepreneurs apply to specialized firms that provide services for the liquidation of individual entrepreneurs. Such a decision will not be entirely justified, since the closure of a sole proprietorship is not a complicated procedure. Moreover, such companies charge additional fees for their services.

Which method of filing documents with the tax service will be chosen depends on the entrepreneur himself.

Step-by-step instructions for closing an individual entrepreneur in 2020

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

The preparatory stage includes:

Submission of reports and repayment of existing debt obligations. The main thing is to pay off tax debts.
Fulfillment of contractual obligations. If an individual entrepreneur has unclosed obligations to counterparties, then they should be closed before the start of the liquidation procedure. If this does not happen, then the counterparties can sue and bring the debtor to justice not as an individual entrepreneur, but as an individual.
Removal of the cash register from the register, if the activity of the individual entrepreneur was carried out with his help. To do this, you will need to visit the tax authority in which the device was initially registered and submit an application.
Closing a current account. According to the rules, an individual entrepreneur is not obliged to open a current account to conduct business. But if it is still there, you will need to come to the bank that opened it and write an application for closing. At the time of closing, all transactions on the account must be completed.

The main stage includes the following activities:

An application is being prepared in accordance with the P26001 form. The document form can be downloaded from the website of the tax service or from our website. The document is filled in on a computer or by hand, using a pen with black paste. All required fields must be filled in, corrections and strikethrough are not allowed.
The duty is paid according to the details of the tax service. You can pay through any bank branch, ATM or Internet.
A ready-made package of papers is submitted to the tax authority. You can also submit papers for closing through the MFC. Such centers are open in almost all major cities, which makes it easier to submit documents and saves time.
Issuance of a certificate of termination of activity in the tax authority, to which the papers were submitted.

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

Closing a current account

This stage includes the following steps:

Preparation of documents for termination current contract with the bank where the account is opened.
Payment of all debts to the bank and counterparties.
Output Money in cash.
Submitting an application to close an account.
After the official closing, receipt of the corresponding certificate.
Notification of the tax service and funds about the closure of the account.

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

Closing an individual entrepreneur through the State Service portal

Another option for closing an individual entrepreneur is filing securities through the official portal of state and municipal services. Detailed step-by-step instructions can be found on the site itself, which has accessible functionality and is easy to use.

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

The documents will be required the same as when closing an individual entrepreneur by visiting the tax authority in person.

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

The IP closure period will be the same - 5 working days.

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

If there are no difficulties with the use of the site, then the submission of documents will not take much time, which will avoid queues and waste of time. But, in fact, this option is not entirely convenient due to the receipt of an EDS, since this will require additional activities, pay money and spend time waiting for its preparation.

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

Actions after the IP closure

What to do after the IP closure? After passing the event to close the IP, you will need to perform a certain number of activities.

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

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

Primary papers should be stored for 4 years.
Accrual and payment of insurance premiums - 6 years.

Do not forget about paying debts to By the Pension Fund, creditors and former employees.

You do not need to notify the pension fund yourself, all necessary information will be handed over by the tax office. The receipts that will need to be paid are usually sent by mail or can be requested by personally contacting the fund. After payment of all debt obligations, there will be deregistration in the Pension Fund of the Russian Federation as an individual entrepreneur. The measures should be taken within 15 days, starting from the date when the individual entrepreneur was officially declared closed by the tax service.

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

Thus, the closure of an IP is a rather serious step that requires the manifestation of responsibility, both at the stage of closing and after it is carried out.

It might be helpful to read: