What you need to close an individual entrepreneur yourself - step-by-step instructions. Opening and closing an individual entrepreneur. Procedure
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 termination of the entrepreneur’s activities and his exclusion from 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 him?
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 signed by the applicant in his own hand in form P26001 about state registration. This application is very small; you will only need to fill out one page, which consists of several lines, namely:
- Full Name;
- OGRNIP;
- Contacts (phone numbers, addresses Email, 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 carrying 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 very convenient way receive a receipt for payment of the state duty. It can be generated on the official website of the Tax Service. It is enough to complete 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 - at a bank or at online mode. 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 do this using online services, which 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, which will completely replace an accountant in your company and save a lot 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 Russian Federation about the absence of debts on this 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 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 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– take all 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 there may be various nuances, which are best clarified on site. After submitting documents to the Federal Tax Service, you need to request a receipt of their receipt.
It is more convenient, of course, to submit documents to in electronic format. 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.
Entrepreneurs often have important question: What does it take to liquidate your own business? In this article we will talk about how to close an individual entrepreneur yourself - step-by-step instruction 2017 posted below. What legislative nuances do you need to know so that in the future the businessman does not have friction with control authorities on the topic of non-payment of taxes or failure to submit reports?
Many individuals turn to specialized legal or accounting companies to carry out such a procedure. But in fact, you can do everything yourself, the main thing is to know the sequence of actions and perform them in accordance with regulatory requirements. Let's figure out what it takes to close an individual entrepreneur quickly and without negative legal consequences.
How to close an individual entrepreneur in 2017
Unfortunately, the instability of the economic situation in the country and lack of profit forces many entrepreneurs to close own business. Some people switch to another, more in-demand activity, while others prefer to work under an employment contract and regularly receive a small monthly salary. Whatever the root causes, the result is the same - before starting a new business, it is necessary to liquidate the old one.
When termination of IP is required:
- If the current activity does not bring the expected income, there is no profit, and business operations are not carried out.
- If the work on an individual entrepreneur is “hanging”, and the citizen plans to open a new direction with a different legal status.
- If the fiscal burden turns out to be excessive, and the ability to repay obligations becomes less and less.
- If the individual entrepreneur is officially declared bankrupt.
- If the activity is carried out without the appropriate licenses, permits and permits, that is, it is illegal.
- In the event of the death of a citizen.
- If the judicial authorities make a decision to terminate or suspend activities.
- If the entrepreneur is a citizen of another state and his residence permit has expired and the document has been cancelled.
Legally, the procedure for closing an individual entrepreneur in 2017 is similar to the algorithm that was in effect in 2016. The main goal, as before, is that upon liquidation of a business, the entrepreneur is relieved of the obligation to prepare reports, pay taxes, including fixed payments “for yourself” and the transfer of other amounts associated with any activity - rent, utility costs, staff salaries, etc.
Note! The opinion that the closure of an individual entrepreneur frees an individual from the need to repay accumulated amounts of taxes, contributions and debts to counterparties, including personnel, is erroneous. According to stat. 24 of the Civil Code, the entrepreneur is liable for his obligations with all personal property (except for that which is not subject to recovery under civil procedural law), which means that he must first pay off the debt and then begin the procedure for terminating his activities.
To close an individual entrepreneur on your own, you need to know what documents to submit, where and in what order. The main form is an application submitted to the registration authorities. All required documents should be prepared in advance so as not to encounter paperwork and waste extra time to run around the authorities and “not get” penalties. So, what documentation will you need in accordance with the requirements of paragraph 1 of the stat. 22.3 of Law No. 129-FZ of 08.08.01?
What is needed to close an individual entrepreneur - list of documents:
- An original copy of the passport and its copy.
- Photocopy of TIN.
- Application for unified form P26001.
- Document confirming payment of state duty.
- Certificate of registration of business in the Unified State Register of Entrepreneurs.
- A certificate from the Pension Fund of the Russian Federation confirming the submission to the Pension Fund of information on the length of service, as well as insurance contributions.
- Certified in in the prescribed manner power of attorney when carrying out the closing procedure through an official representative.
Note! Even before liquidating an individual entrepreneur, it is necessary to submit all mandatory reports to tax office And social funds, even in the absence of operations. It will not be possible to close a business with reporting and tax debts.
Closing an individual entrepreneur - step-by-step instructions in 2017:
- Submission of reports - at this stage it is checked whether all reports, declarations and calculations for taxes paid are submitted to the control authorities; it would be optimal to carry out a reconciliation with the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. If the reconciliation process reveals any discrepancies in reporting or taxes, you should submit the data, pay off the debt as quickly as possible, after which you can continue with the liquidation procedure.
- Deregistration of cash registers with the Federal Tax Service is not required for all entrepreneurs, but only for those who were required to use cash register equipment in their activities. To carry out the removal procedure, take with you cash machine and the relevant documentation for it, then go to the tax inspector.
- Resolving issues regarding current debt obligations - repaying all accumulated debts to the budget, extra-budgetary funds, personnel, and contractors of the individual entrepreneur is a prerequisite for the smooth completion of activities. Of course, there are situations when you have to close an individual entrepreneur in 2017 with debts, but we will talk about this separately.
- Dismissal of hired employees is carried out only after full completion of settlements with the personnel.
- Payment established size state duty - the amount is not large - 160 rubles. (Subclause 7, Clause 1, Statute 333.33 of the Tax Code), but the main thing is to correctly indicate all the required details (you can get it from the tax office) and fill it out correctly payment document. If you come to the Federal Tax Service with a complete package of documentation, but the receipt for the state duty is issued with errors, you will be refused to initiate the procedure for closing an individual entrepreneur and will have to start all over again, that is, pay the fee a second time. You can fill out the document online or through an operator at Sberbank. Don't forget to make a copy of the payment document for yourself.
- Receiving a certificate from the Pension Fund of Russia - when closing an individual entrepreneur, the territorial branch of the Pension Fund of the Russian Federation issues the taxpayer a certificate-extract confirming the absence of debts and full repayment of insurance premiums by the individual.
- Deregistration from the Social Insurance Fund is not required from June 11, 2016, but it is necessary to pay off debts on contributions.
- Closing a bank account - not all individuals have an open bank account, but if you have one, you need to close it. To do this, you will need to visit a bank branch and fill out the appropriate application. Beforehand, do not forget to check whether all obligations have been repaid - remember that execution of payments requires operational time.
- Formation of an application f. P26001 - the document provides registration information for the individual entrepreneur (full name, OGRNIP, INN), his contact information and the method for obtaining the final documentation for closing the entrepreneur. When submitting the form yourself, the signature is placed directly at the tax office, when sent by mail/through a representative - in advance in the presence of a notary.
- Submission of a package of documentation to the Federal Tax Service - all documents can be brought to the tax authorities where the initial registration was carried out, in person, sent by mail or electronically, transmitted through your own representative. The procedure for closing an individual entrepreneur via the Internet is discussed in more detail at the end of the article.
- Receiving documentation on the completion of the activities of the individual entrepreneur - after you have submitted all the required documents for closing the individual entrepreneur, the tax authority gives you a receipt for the acceptance of the forms, and after 5 days (working days) gives you a notice of deregistration of the f. 2-4-Accounting.
Note! Even after closure, the individual entrepreneur continues to be responsible for its obligations arising in the course of its activities until they are repaid; destruction of the seal is not necessary; and the re-opening of a business by the same citizen is not prohibited by law.
How to close an individual entrepreneur with debts
Is it possible to close an individual entrepreneur with debts and how? Previously, such a procedure was impossible, but now those entrepreneurs who did not manage to pay off their obligations on time have a chance to stop operating even if they have debt. It is important to remember that after the liquidation of an individual entrepreneur, debts do not disappear anywhere and are transferred to the citizen with the right to collect both property and money.
The fact of non-payment of obligations to counterparties at the time of closure of the individual entrepreneur does not prevent the procedure from being carried out by the tax authorities, especially since the Federal Tax Service does not have such information. But in order not to let down his partners and not to delay the termination of work, an entrepreneur can enter into an agreement of intent with counterparties, the terms of which reflect the terms of repayment of obligations with a deferment. Or you can declare yourself bankrupt, which will mean forced liquidation and debt write-off by decision of the judicial authorities.
Regarding debts to the budget, the situation is more complicated - an individual is unlikely to be able to close an individual entrepreneur if there are unpaid amounts tax obligations. You must first repay the debt yourself, otherwise you cannot avoid not only a refusal to register the liquidation, but also the accrual of penalties. And you will have to pay tax on arrears in any case.
Note! No need to pay off debts expired limitation period - more than 3 years.
Closing an individual entrepreneur with debts to the Pension Fund
The procedure for closing an individual entrepreneur in 2017 in the presence of debts to the Pension Fund differs in that entrepreneurs are allowed to begin the procedure for terminating their activities even if they have obligations to the Pension Fund. However, you should not think that after the liquidation of the business they will forget about you and allow you not to pay insurance premiums. If an entrepreneur submits documents for closure to the tax office, and the Pension Fund receives information about the presence of current debt, the funds will be claimed in any case - before or immediately after closure.
How long can a citizen pay off his debts to the Pension Fund of Russia? Before you start transferring funds, you should check with the Pension Fund to clarify the exact amount of the amount to be repaid. And 14 days are allotted for debt payment from the date of closure of the individual entrepreneur. At the same time, be prepared for the fact that if you have outstanding debts, you may be denied permission to terminate your activities. And although the legislation of the Russian Federation does not directly provide for such a turn of events, often “on the ground” individuals are not given the opportunity to complete the work of an individual entrepreneur until full settlement with the budget and extra-budgetary funds.
Important! If an individual entrepreneur was closed, and the court awarded you a penalty, but there are no funds, what should you do? In this situation, the state can collect debts at the expense of the citizen’s property. At the same time, according to executive documents, the property named in the statute cannot be confiscated from the debtor. 446 Code of Civil Procedure of the Russian Federation - personal belongings, household items, the only housing, food, transport for disabled people, etc.
How to close a non-working individual entrepreneur
How to properly close an individual entrepreneur in 2017, if the activities various reasons not being carried out? It happens that an entrepreneur opened his business, but did not work for a single day. If this is your situation, then you need to keep in mind that even in the absence of activity and employment contracts with hired personnel, the citizen is obliged to pay the state a fixed amount of insurance premiums every year - the amount is approved annually at the federal level. In addition, the obligation to submit reports is not excluded depending on the applicable tax regime.
If reports were not submitted, fees were not paid, when the individual entrepreneur is closed, these violations will “pop up” and sanctions will be assessed in the form of fines and penalties. You will have to repay the amounts, and only after that you can begin to liquidate the business. The procedure is no different from that described above, including payment of the state duty, filling out an application form P26001 and conducting reconciliation with control authorities for settlements.
How to close an individual entrepreneur via the Internet
Is it possible to carry out the closing procedure via Internet technologies or will you have to visit the tax office in person? You can liquidate a business without going to the Federal Tax Service using the State Services website. But not everyone has the right to do this, but only the person who has a confirmed entry on this portal. Registration of an entry does not take much time and is very simple, but sometimes you have to wait 1-2 weeks for confirmation of identity. In this case, the citizen is assigned a strengthened digital signature, which is obtained from a special accredited organization. Or you can verify your identity at the MFC by presenting your passport.
After which you must pay the fee and send the required documents electronically. After the expiration of the specified period in Personal Area The individual receives confirmation of exclusion from the register or refusal to close. Similar opportunities are provided on the official website of the Federal Tax Service. There you can also submit an application electronically, but you will have to close the account, pay debts, and take a certificate from the Pension Fund in person.
Attention. The article has been updated to reflect 2016. Read more here:
Good afternoon, dear entrepreneurs!
I previously wrote a large article on the topic of how to open an individual entrepreneur. There's nothing complicated there,
But there are situations when an individual entrepreneur needs to be closed. There can be many reasons for this:
- Opening an LLC instead of an individual entrepreneur
- Things didn't work out
- Changed my mind about being an individual entrepreneur
It doesn’t matter what the reason may be - the main thing is to close the individual entrepreneur within the established procedure and not face fines. I know several stories when people stopped running their business, but did not formalize the closure of their individual entrepreneur.
And then they were very surprised that they had to pay contributions to the Pension Fund and submit declarations, as before :)
So, you need to understand that if you decide to quit with an individual entrepreneur, then you need to officially close your business.
How to close an individual entrepreneur in 2015-2016?
For the near future, the procedure will look like this:
1. Step. We collect a package of documents
Application for state registration of termination an individual activities as an individual entrepreneur in connection with his decision to terminate this activity (form No. P26001)
As you can see, you will have to fill out one tragic page, in which you need to indicate literally a few lines:
- OGRNIP
- and provide contact details
If you bring this application in person, it is better to sign it in the presence of the tax officer who will accept the documents (do not forget to take your passport and basic documents for individual entrepreneurs with you). If you want to submit an application through another person or by mail, then your signature must be notarized.
Step2: Pay the state fee for closing an individual entrepreneur.
If you need to pay 800 rubles in state duty to open an individual entrepreneur, then it’s 160 rubles to close it. Already smaller :)
By the way, you will need to pay all taxes at the moment, otherwise you will simply not be allowed to close. You need to understand that the closure of an individual entrepreneur does not relieve you of obligations to repay debts on taxes, fines or penalties.
It is better to generate a receipt for payment of the state duty directly on the official website of the Federal Tax Service using this link:
You just need to select the item “State fee for registration of termination of a sole proprietor’s activities as an individual entrepreneur.” Then click on the “Next” button and follow the instructions on the screen:
Enter your real data, of course :)
Select the desired method of paying the state fee (cash or bank transfer). For example, select “Cash payment” and click on the “Generate payment document” button
and we will immediately receive a ready-made receipt for paying the state fee for closing an individual entrepreneur in cash at SberBank.
If in the previous step we select “Cashless payment”, we will see other ways to pay the state duty.
It's up to you to decide which method to choose. The main thing is to show a document confirming that you paid the fee when submitting documents for closing. That is, you need to save the receipt.
4. Step: Document confirming the submission of information to the territorial body of the Pension Fund.
In fact, the provision of such a document is now not mandatory, since the exchange of data between the Pension Fund and the Ministry of Taxes occurs through their own channels. But it’s better to call your Tax Office office and clarify this point. Just ask if they need data from the Pension Fund in paper form to close an individual entrepreneur.
5. Step: We bring the documents to the Tax Office
There are several options here:
- We hand over the documents in person;
- Through a representative with a notarized power of attorney;
- By mail with declared value and an inventory of the contents;
- In electronic form using the service “Submission of electronic documents for state registration” on the official website of Tax Russia
I am not closing my individual entrepreneur, but if suddenly, I would choose a personal visit to the tax office. They'll probably come out different nuances in filling out documents :) And it’s better to clarify them on the spot.
But nevertheless, there is also the option of submitting documents for closing an individual entrepreneur electronically, via the Internet. This can be done by following this link:
http://www.nalog.ru/rn52/service/gosreg_eldocs/
I will not consider this option in detail, but I recommend that you read the instructions at the link above very carefully and fill out all the fields very carefully, and the documents must be provided in a certain format.
6. Step: we receive documents stating that the individual entrepreneur is closed.
On the sixth working day, you will receive an official document confirming the completion of the individual entrepreneur closure procedure. You will be given a USRIP entry sheet.
If you filled out the documents incorrectly, you will receive a notice with the reasons for the refusal to close the individual entrepreneur. As a rule, I repeat, we're talking about about errors in filling out documents or arrears in taxes or contributions to the Pension Fund. Or they “forgot” to pay the fine :)
7. Step: Do I need to deregister with the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund?
A controversial issue on which there is still no consensus. They say that now information about closed individual entrepreneurs is transmitted through interdepartmental channels and, they say, now there is no need to independently deregister after the closure of an individual entrepreneur...
But I strongly recommend contacting the Pension Fund and the Federal Compulsory Medical Insurance Fund in order to resolve this issue. Especially if you are registered as an employer. This must be done in order to reconcile debts to these funds and submit ALL closing reports.
P.S. I hope you will have to close your individual entrepreneur only in the event of a business reorganization with access to new level. And not in case of total ruin :)
Attention. The article has been updated to reflect 2016. Read more here:
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about the author
I created this site for everyone who wants to open their own business as an individual entrepreneur, but does not know where to start. And I'll try to tell you about difficult things in the simplest and most understandable language possible.
Tatiana
Good afternoon I have a question: Are all Moscow individual entrepreneurs closed at tax office 46?
Dmitriy
I don’t live in Moscow, but as far as I know, I live in the 46th tax office.
Nike
Good afternoon
What happens to the current account when an individual entrepreneur is closed?
Alexander
Hello! I assume registration of an individual entrepreneur from 01/01/2015, to conduct activities until 05/01/2015 with appropriate registration of termination of the individual entrepreneur. Question: should contributions to the Pension Fund and compulsory medical insurance be paid in proportion to the period of activity, or for the entire 2015?
Dmitriy
It doesn’t matter if you had any activity or not =)
These contributions to the Pension Fund are mandatory and will have to be paid for the entire year if they opened on January 1, 2015.
Maybe it would be wiser to coincide with the opening of the business?
If you open in May 2015, you will pay mandatory contributions for May-December, and not for the entire 12 months.
Svetlana
Good afternoon. Tell me, when closing an individual entrepreneur in the 4th quarter of 2014. without employees on UTII, in what period should the last declaration be submitted, before or after? And by what date must the last tax be paid to the tax office?
Vlad
The individual entrepreneur is closed without tax debts. The last statements are submitted after closing (the last quarter is calculated on the day of closing, and not on the day of filing the application).
Vlad
Hi all. I'm from St. Petersburg.
Individual entrepreneurs close at 15 tax office, on Krasny Tekstilshchikov Street 12 (entrance from the embankment).
Paying the duty there = +50r commission and change to the phone also comes with a commission.
The form must be filled out in black pen. It is MANDATORY to sign in front of the employee.
And lastly, if the form is wrapped, then buying a new one there costs 300 rubles.
Then the wait is half an hour to “get a license plate” (they don’t give it any faster).
HELP EACH OTHER, bring a few blank forms, leave them near the windows. This will save someone else time and money.
P.S. Thanks for the instructions.
Tatiana
Hello! I heard that it is now impossible to close an individual entrepreneur without on-site inspection. Is it so? The activity lasted for 2 years.
Dmitriy
This is the first time I’ve heard about this, Tatyana
The only thing is that they demand to pay off all debts on taxes, contributions to the Pension Fund, fines, etc.
Alexandra
I want to close an individual entrepreneur, but I have a bank account, can I close an individual entrepreneur? And the second question: if there is mortgage For the purchase of a store, will there be any obstacles to closing the individual entrepreneur? I will still pay the mortgage, but trade is not going well, so I want to close my business.
Dmitriy
First close the account, and then the individual entrepreneur.
Nikita
Good afternoon, Dmitry. I'm interested in the following question: I plan to close my sole proprietorship soon. I wanted to clarify whether I need to make a contribution to the Pension Fund for all 12 months of this year or only for those until I close it.
And secondly: I recently submitted an application for transfer from the OSN to the simplified tax system, so does this somehow relate to this issue? Do I need to wait for the transfer to the simplified tax system, or can I safely close now?
Dmitriy
1. Only for those months while the individual entrepreneur was working
2. It is better to clarify this issue with the tax office.
Anna
Good afternoon.
The individual entrepreneur was opened in August 2014, there was no activity.
At the end of 2014, I paid around 10,000 rubles. Now I want to close my individual entrepreneur, do I need a declaration?
Or can I just come to the tax office with an application in form No. P26001 and a receipt for payment?
And the last question, do I need to submit a certificate of registration of individual entrepreneurs?
Thank you in advance.
P.S. Your articles make life easier)
Natalia
Hello, I have big debts, I want to pay them off. For the 14th year, taxes are calculated at the main job. The tax authority is located in another city, I haven’t filed a declaration since I was 14 - there was no activity. Maybe simpler procedure carry out bankruptcy. how to do it?
Maria
Hello, please tell me what documents need to be submitted to the tax office. Do I need to submit a declaration if the individual entrepreneur opened on April 28, 2014 and closed in February-March 2015?
Dmitriy
The list of documents is written above. You will have to submit a declaration, otherwise they will not allow you to close the individual entrepreneur.
You will also have to pay contributions to the Pension Fund and, in general, all debts to the state
Tatiana
Gave it to tax statement to close the IP. Is it possible to stop this procedure if I change my mind?
Alexander
Are we closing the IP where, in our district or in the 46th? Thank you.
Alexander
Sorry, thanks! I saw your conversation at the beginning about the 46th tax office :)) apparently, everything is in the 46th.
Ilona
Individual entrepreneur for more than 3 years, taxes have not been submitted and reports too. What to do? Relatives opened it in my name, I don’t understand anything about it
Dmitriy
Ilona, if an individual entrepreneur is inactive, then it needs to be closed and all taxes, fines and penalties paid.
At a minimum, you may be fined 148,000 rubles if you have not made contributions to the Pension Fund. (if you made contributions, the fines are less)
Olga
The individual entrepreneur has been in business for more than two years, the activity was only carried out for four months. Declarations were not filled out. Contributions to the tax office were also not made. Can I somehow close the individual entrepreneur through the court? I simply don’t have the money to pay all the taxes and pension contributions. What happens is that it’s a vicious circle: if you don’t pay, you won’t pay it off. If you don’t pay it off, your debts will grow?
Dmitriy
They will grow, since individual entrepreneurs are required to pay taxes and contributions, even if there is no activity.
You need to go to the tax office and the Pension Fund to resolve this issue. And the sooner the better.
Nikolay
What to go with? With fines paid? Options?
I handed over Nulevka to the tax office, of course I did. Can you provide a link to the federal law about a fine of 148,000?
Julia
Good evening!
The individual entrepreneur has existed for 3 months since August 2015, there was no activity, it needs to be closed. I have never paid or submitted anything anywhere before.
What's the first step? submit a zero declaration, pay fees or apply for closure?
Dmitriy
What is your tax system? At your IP?
Natalia
Hello!!! The question is, is it possible to switch from individual entrepreneur to individual entrepreneur Chapter Peasant farm without closing the previous type of activity and opening a new one??
Eln
Hello
The IP was in place since 2005, but it was only on paper. Until 2010, they paid into the pension and wrote it as zero. Then I moved to another city, registered and transferred the IP. I lived there for a month. I was forced to leave that city with a small child. There was no time for the IP. I called the tax office in that city that I want to close. I was told to come there personally. This is very far 1000 km. There is no place to stay, neither money nor opportunity.
Wrote a termination letter
6 years pass... and an SMS with a huge debt to the pension
I haven’t officially worked anywhere at all, now I’m staying at home with a small child. I don’t have any income. We are considered a low-income family, what should we do?
Dmitriy
Close your individual entrepreneur quickly, otherwise there will be more and more debts. And at the same time deal with debts...
Timur
Good afternoon Dmitry, I have a similar case like many others. Registered as an individual entrepreneur on 09.2008, and after opening it did not work as an individual entrepreneur and did not close it. Then I completely forgot that I had it. In July 2015, they blocked my Sat. bank card, then I found out all about it, that I don’t have a closed IP. The Pension Fund of Russia transferred the case to the bailiff department. And before that, I didn’t receive any demands, either verbal or written, only now, after 7 years.
Dmitry, is it possible by law to pay only part of the debt, in my case? With uv. Timur
Lina
Tell! Is it possible to close an individual entrepreneur against whom there is a claim in arbitration court?
FormerIP
I managed to close the IP. For me, however, it was quite simple. Only checking account was.
Bakir
Hello.. I have a question of this nature.... I bought an old bus. For family. sent to the pension fund... I haven’t worked with the individual entrepreneur’s documents for a single day... I was at the tax office to close the individual entrepreneur... please close them... what about the pension fund, I officially work for the enterprise.. according to the agreement, the enterprise transfers it to the pension fund and transfers it to the pension fund, How should I contribute to the pension fund...for an individual entrepreneur who has no income...thanks
Anna
hello, tell me, I closed the IP in 2014... was on patent... is the panet surrendered along with all other documents upon closing, or does it remain in hand?
Andrey
Hello!
I received a request to pay arrears on insurance premiums for 2014 in the amount of 145 thousand rubles. Considering that I have practically not been involved in entrepreneurial activity for a long time, and I can’t get around to closing an individual entrepreneur, but I put up with amounts of 15-20 thousand a year for the experience, I would like to understand what makes up such a huge amount relative to ordinary annual payments, and even for 2014 ? (In 2015, 22 thousand were written off from my account). Pboyul has been open for more than 10 years. There was no proven income, 5 years ago the activity code “taxi” was added, in 2014 a car was bought for 1.2 million and connected to Uber (taxi). The individual entrepreneur does not have a bank account; Uber transferred money for part-time work there to a regular card. The “default” tax system was 10 years ago; I did not submit any applications for “simplified taxation.” How can I get out?
VALENTINE
Hello! Tell me if the individual entrepreneur has a maternity leave? WHAT TO DO WITH CONTRIBUTIONS? I WILL NOT WORK THIS TIME. OR IS IT BETTER TO CLOSE?
Zhenya
I opened an individual entrepreneur and never conducted activities on it, I did not open a current account for an individual entrepreneur, I did not make a seal. In general, I didn’t submit anything to the tax office. The pension fund wrote that I must pay insurance premiums for myself. But how can I pay for them if the individual entrepreneur did not work, I am not officially working at the moment, with what money should I pay them if there is none? How can this issue be resolved? Individual entrepreneurs cannot be closed because of the pension fund. Tell me what to do?
Closing an individual entrepreneur is a situation that occurs frequently. Needless to say, these are difficult times for both large companies, and for small and medium-sized businesses. We will discuss further how to carry out this procedure correctly, without violating the law.
Why are individual entrepreneurs closed?
In fact, there are a great many reasons for this.
We list only the most common ones:
- The profit received does not cover the costs incurred by the entrepreneur;
- Instead of IP, ;
- Lost desire to be an entrepreneur;
- A decision has been made to conduct shadow activities (fraught with problems with the law);
- There is no possibility to pay taxes and fees;
- A decision was made by the judiciary on forced;
- The person is prohibited from conducting business activities;
- Cases ;
- Entrepreneur - foreign citizen and his period of stay in the Russian Federation ended.
There may be other reasons; in the end, each entrepreneur has their own.
Some entrepreneurs mistakenly believe that if an individual entrepreneur is closed, this will allow them to avoid paying fines and not fulfilling debt obligations to the tax authorities and various funds. This is not true; acting in this way can lead to liability under current legislation.
Documents for closing an individual entrepreneur
Before collecting documentation and submitting it to the Federal Tax Service, make sure that:
- You filled it out and submitted it (it must be submitted even if the activity was not carried out at all);
- That you have submitted all reports to the Social Insurance Fund;
- If there is a cash register, remove it from the register.
Only after this you need to start collecting the documentation package.
It includes:
- Photocopy;
- Original passport;
- Photocopy of passport;
- A receipt that confirms that you have paid the state fee;
- Certificate of ;
- Power of attorney, if closing is carried out through a representative;
- Completed application ( form P26001).
State duty amount
The state fee must be paid in advance, its amount is small - 160 rubles. You can pay online, at a Sberbank office or through Internet banking; you will not be charged any commission. Despite the fact that the amount is small, if you do not have a receipt, the application to close the individual entrepreneur will not be accepted.
How to correctly fill out an application for liquidation of an individual entrepreneur
The application form can be filled out electronically or manually. If filling out by hand, use black ink and type letters in block capitals. When filling out electronically, the most suitable font for use is Courier New, size 18.
It is necessary to indicate:
- Last name and initials of the applicant;
- OGRNIP number.
It is not necessary to bring documents to the Federal Tax Service department in person. You can send it by mail, or deliver it with a representative, having previously issued a power of attorney.
Be sure to include an email address and telephone numbers where you can be contacted if necessary.
Step-by-step instructions for closing an individual entrepreneur
In this instruction, we will look at all the necessary steps that need to be taken to close an individual entrepreneur, and will also tell you how to close an individual entrepreneur yourself.
Stage 1. Resolving all issues with debt obligations
First of all, you should deal with all debt obligations. Of course, you can close an individual entrepreneur with debts, and we will talk about this later, but no one will free an entrepreneur from paying debts.
Stage 2. Payment of state duty
Pay the state fee. The payment amount is small, the main thing is to fill out all the details correctly. If you make a mistake, you will have to pay the fee a second time. The receipt for payment can be obtained from the Federal Tax Service, or filled out on the official website of the Federal Tax Service.
After filling out the receipt, you can print it out and make payment through any Sberbank branch.
Make for yourself a photocopy of the receipt that has already been paid. Give the original to the Federal Tax Service, and keep the copy for yourself, because there are different situations, so that you can confirm the fact of payment.
Stage 3. Preparation of documents confirming that there are no debts to the Pension Fund of Russia
Check with the tax office whether data from the Pension Fund will be needed for the procedure. Providing them is not mandatory now, but it is better to clarify this issue in advance. Some branches of the Federal Tax Service will not allow you to close an individual entrepreneur until you bring a certificate of no debt to the Pension Fund.
Stage 4. Submission of documentation to the Federal Tax Service
Now we go to the Federal Tax Service and hand over the collected documents.
You can submit documents in several ways:
- Give in person;
- Send by mail with a description of the attachment and declared value;
- Send with the help of a representative who has a power of attorney;
- Using the Internet.
Let's take a closer look at filing electronically.
It’s easy to close an individual entrepreneur via the Internet if you opened it in the same way. That is, if you have an electronic signature and a personal account, the procedure will not be difficult.
Thanks to the system, you will not make mistakes. If the individual entrepreneur was opened in another way, there is no need to waste time and money.
Stage 5. Receiving documents confirming the closure of the individual entrepreneur
At the end of the sixth working day, you need to receive documents that will confirm that the individual entrepreneur is officially closed. You will be given a record sheet from the Unified State Register of Individual Entrepreneurs. If errors were made in completing the paperwork, the closure will most likely be denied.
Closing an individual entrepreneur with employees
All employees are terminated before the closure process can begin. 14 days before dismissal, all information is sent to the employment service. Dismissal is carried out with the wording “at the initiative of the employer in connection with the termination of activities.” Then the final payment is issued.
How to close an individual entrepreneur without employees
In most cases, the procedure is standard and does not differ from the usual one. It is enough to write an application, pay the fee and provide all documentation to the Federal Tax Service.
How much does it cost to close a sole proprietorship?
We have already mentioned this figure above - it is 160 rubles (the amount of the state duty). The remaining cost will depend on whether you have any debt obligations.
What is needed to close an individual entrepreneur with debts
The procedure for closing an individual entrepreneur with debts according to the algorithm does not differ from the usual one. It is possible to close an individual entrepreneur with debts, but they will have to be paid off.
If an individual entrepreneur has debts with the Pension Fund of the Russian Federation or other bodies, it must be closed in the branch of the Federal Tax Service in which you opened it. The deadlines for closing individual entrepreneurs with debts are not clearly defined, but the deadlines for reviewing documents have limits. They are reviewed within 5 working days.
The time frame within which all debts can be repaid also has limitations. In particular: if there is a debt to the Pension Fund, it must be repaid within 14 days from the date of closure of the individual entrepreneur.
The reporting of a closed individual entrepreneur is provided within the following deadline:
- If the individual entrepreneur worked according to the system - until the entrepreneur’s status is liquidated;
- If by - before the 25th day of the month that follows the month of closure of the individual entrepreneur.
If an entrepreneur refuses to pay the debt, the Pension Fund of the Russian Federation can turn to the judicial authorities and forcibly recover the funds.
How to close an individual entrepreneur if there are debts to the Federal Tax Service
Actually, this special case. In this case, the individual entrepreneur will be closed only when all debts are repaid and you pay all fines for non-payment of taxes. So the cost can be quite significant.
If the owner of an individual entrepreneur does not have the means to repay debts, the property owned by the former entrepreneur can be used as payment.
It is clear that it will not be sold at market value at all. In addition, your expenses will include the costs of carrying out all implementation activities, as well as paying for the services of a manager.
But we note that there is an option in which it will be possible not to lose property - this is bankruptcy. In this situation, the court may postpone the payment deadlines or reduce the debt burden by ordering payment in installments. We'll talk about this procedure in more detail a little later.
Based on what has already been said, it is clear that it is possible to close an individual entrepreneur with debts. But it’s worth considering the question: how to pay off these debts? You will have to pay them in any case, if you refuse, you will trial, and the bailiffs may subsequently confiscate all property.
What can you recommend? The answer is simple: make all payments on time and not create problems for yourself.
Closing an individual entrepreneur whose activities were not carried out
First, compile and submit zero zeros to the Federal Tax Service tax returns. Then pay all fees, check if there are any debts or fines.
With all these receipts and reports, contact the tax office at the place of registration of your individual entrepreneur. As for the list of documents, in different regions it may differ, so you need to find out this point in advance.
Individual entrepreneur bankruptcy procedure
The fact that an individual entrepreneur is bankrupt can only be decided Arbitration court. Please note that any entrepreneur can be declared bankrupt. In order for this recognition to occur, it is necessary to consider the prerequisites that lead to this.
So, signs of bankruptcy:
- The amount of the individual entrepreneur’s debt is greater than the value of the entrepreneur’s property;
- Debt obligations to creditors have not been fulfilled for more than three months;
- The cost of the obligations is more than 10,000 rubles.
Who can apply to declare an individual entrepreneur bankrupt?
An application to the Arbitration Court may be submitted by:
- An entrepreneur with debts to the Federal Tax Service and various funds;
- The bankruptcy creditor to whom the entrepreneur owes;
- Federal Tax Service, Pension Fund, other bodies;
- Local authorities.
The fact that an individual entrepreneur is insolvent must be supported by evidence. To do this, a financial analysis is carried out, and the arbitration manager ultimately issues an opinion whether or not there are signs that the bankruptcy is fictitious.
How the procedure works
The following documentation is submitted to the Arbitration Court of the region where the individual entrepreneur is registered:
- Application for recognition of bankruptcy;
- List of all debts with amounts for each creditor;
- Certificate of registration as an individual entrepreneur;
- Documents that will confirm that the entrepreneur is the owner of the property and how much it is worth.
Then they analyze how solvent the entrepreneur is.
The next step can be called finding a compromise between the debtor and all his creditors. After this, bankruptcy proceedings begin, during which the entrepreneur’s rights to the property are lost, and the property itself is sold to cover debts.
After this, the individual entrepreneur is bankrupt.
The entrepreneur is responsible for the debts of the individual entrepreneur with all his property. But if the creditors refuse to accept the property that was offered to them, it will be returned to the debtor.
What if there is no property?
In this case, bankruptcy is the maximum profitable option. The cost of the entire procedure will be about 400 thousand rubles. Therefore, it is beneficial to bankrupt an individual entrepreneur if your debts exceed this amount. But if the hidden property is revealed, penalties will not be long in coming.
There are also consequences of this procedure: a bankrupt person is prohibited from engaging in entrepreneurial activity for 1 year.
Document retention periods
All documentation after closing is stored for at least 4 years. And if there is personnel documentation, it is stored for 75 years.
Destruction of seals and stamps
You can destroy them yourself, or resort to the services of the organization that produced them.
For self-destruction you need:
- Write an application according to the established template;
- Pay the destruction fee;
- Destroy the seal or stamp.
If you contact the organization, then:
- Write a statement with your signature;
- Attach a receipt for payment of the fee;
- Also provide a photocopy of your passport;
- Power of attorney in the name of the person who will destroy the seal;
- Seal or stamp.
Conclusion
Leading is a fascinating and at the same time very complex process. Everything doesn't always work out flawlessly for an entrepreneur. Therefore, sometimes, if you understand that it does not meet expectations or investments, it is better to close it without wasting money, nerves and time.
If for any reason you need to stop doing business, then you will have to close the individual entrepreneur. Liquidation of an individual entrepreneur is a fairly simple process (unlike liquidation of an LLC). In order to close your business, you need to take a few simple steps. So, how to close an individual entrepreneur yourself.
Closing an individual entrepreneur step by step instructions:
What does it take to close a sole proprietorship? You will need to perform a number of simple steps. At the same time, be careful when filling out documents, take receipts when paying duties. If you cannot come to pick up the certificate of closure of an individual business, it will be sent to you by Russian Post to the address specified during registration. Documents for liquidation of an individual entrepreneur can either be brought in person, sent by mail, or transmitted through your representatives (third parties). If you submit documents in person, it is not necessary to have copies of the provided documents certified by a notary; this can be done directly at the registration authority with the help of a local specialist. If the documents are not transferred in person, then their notarization will be a prerequisite.
If you don’t want to go through the procedure of closing an individual entrepreneur or simply don’t have time, then you can contact the assistants of a law firm that provides this type of service. In this case, a minimum of actions will be required from you. But in fact, liquidating the activities of an individual entrepreneur is quite simple, so you can easily cope with this task yourself.
How to close an individual entrepreneur yourself? We follow a series of simple steps presented below.
Debt to the Pension Fund
First of all, pay attention to whether you have a debt to the Pension Fund to pay insurance premiums and payments. If there are no debts, great, you can begin the procedure for closing the individual entrepreneur. According to the new rules, the tax inspectorate will independently submit a request to the Pension Fund for the absence of debts, but if they still ask you for a certificate of absence of debt to the Pension Fund, then it’s okay, it’s very easy to get it.
Make copies of the following documents: passport, TIN, individual entrepreneur registration certificate, receipts for payment of payments to the Pension Fund, certificate pension insurance, OGRNIP certificate, extracts from the Unified State Register of Individual Entrepreneurs. Also take the originals of these documents with you and go to Pension Fund with whom you are registered.
If there are no debts, then receive a certificate of no debt from the Pension Fund. If there are debts, then the Pension Fund will issue receipts to pay the debt; after you have paid off the specified amount at Sberbank, you contact the Pension Fund again with the paid receipts and receive the coveted certificate.
It is worth noting that if you have debts, it is also possible to close the activities of an individual entrepreneur, it’s just that subsequently the debt will be registered with you as an individual, and in any case you will have to pay it sooner or later.
Where to apply to close an individual entrepreneur?
Next, you need to find out which tax office you should submit an application to close your individual business. To do this, you can call the Regional Office of the Federal Tax Service. Its contacts can be easily found on the Federal Tax Service website or by calling the helpline.
Filling out the application form P26001
Next, the procedure for closing an individual entrepreneur involves filling out an application in the established form. To do this, you need to take an application from the tax office and fill it out yourself according to the sample; this can be done directly at the tax authority. By the way, it is now possible to submit a completed application not only in paper form, but also electronically, so the form (P26001) and instructions for filling it out can be downloaded from the official website of the Federal Tax Service, and then filled out at home. You can also download the current application form for closing an individual entrepreneur at , where you will also find a sample to fill out.
Payment of duty
How much does it cost to close a sole proprietorship? All your costs independent actions boil down to state duty, the size of which in 2013 is 160 rubles. It must be paid at Sberbank. You can find a receipt form on the Federal Tax Service website. After payment, do not forget to take your receipt. Please note that the bank cash operator is not responsible for filling out the receipt, so it is recommended to fill it out carefully and in advance.
Documents for closing an individual entrepreneur:
You must submit your completed application in form P26001 and the receipt for payment of the duty received from the bank to the tax office yourself. These documents can also be accompanied by a certificate of no debt received from the Pension Fund.
Obtaining a certificate
The deadline for closing an individual entrepreneur is 5 working days, after which you can return for your certificate of state registration of termination of the activity of an individual entrepreneur (Form P65001) and an extract from the register individual entrepreneurs(USRIP). The documents that you received when opening an individual entrepreneur remain with you.
The step-by-step instructions for closing an individual entrepreneur are quite simple and anyone can handle it on their own.