How to close an individual entrepreneur: step-by-step instructions. Liquidation of individual entrepreneurs in the tax office with debts and employees

How to close an individual entrepreneur: step-by-step instructions. Liquidation of individual entrepreneurs in the tax office with debts and employees

Registration as an individual entrepreneur allows you to quickly and without serious costs legalize the income of your own labor. But quite often, after working for some time, people decide to deregister as an entrepreneur. This usually occurs due to unprofitability of activities or reorganization into a legal form. faces. But regardless of the reasons for this decision, the step-by-step instructions on how to close an individual entrepreneur in 2019 will be the same.

Procedure

At the first stage, it is necessary to decide how exactly to liquidate the individual entrepreneur - through an intermediary (law firm) or independently. The first method has a number of advantages:

  • no need to waste your time;
  • if a person decides that entrepreneurial activity is not suitable for him, he will not have to delve into the legal subtleties of the process of liquidating an individual entrepreneur, knowledge of which will no longer be useful in the future;
  • The intermediary company takes upon itself the entire “gravity” of mistakes made when closing an individual entrepreneur.

In the case of closing an individual entrepreneur on your own, the following can be considered advantages:

  • small expenses equal to the state fee for closing an individual entrepreneur (160 rubles in 2019) and the cost of paying for notary services (if liquidation documents are submitted through a representative or by mail);
  • no leakage of personal data to third parties.

Separately, we note that when deregistering an individual entrepreneur through the tax service website (remotely), there is no need to pay a fee from 2019. On the other hand, this option will be beneficial only when the entrepreneur already has a digital signature. Otherwise, purchasing a signature will cost 1500 – 3000 rubles, i.e. It is not advisable to purchase it for only one operation.

How much does it cost to close a sole proprietorship?

Let’s compare the possible average costs of liquidating an individual entrepreneur personally and with the help of a law firm.

Preparation for liquidation

Many entrepreneurs begin the liquidation process immediately by filling out and submitting an application to the Federal Tax Service, thereby making a serious mistake. In this matter, it is better not to rush and prepare the individual entrepreneur for closure in advance in such a way that later the tax and other services do not have questions and claims backed by impressive fines.

According to the requirements of the legislation of the Russian Federation, before the liquidation of an individual entrepreneur, it is mandatory to dissolve the staff.

Here two questions should be considered, the first is how to close an individual entrepreneur with employees. In this case, you must sequentially perform the following steps:

  • two months before the actual liquidation, warn all employees in writing about the impending dismissal (this is not just a legal requirement, but also protects the individual entrepreneur from possible claims and lawsuits from former employees);
  • 14 days before liquidation, send a written notification to the employment service;
  • pay off wages to employees or, by mutual agreement, re-register debts to them in another form;
  • transfer contributions to the funds for employees and pay personal income tax for them, submit the corresponding reports;
  • at the last stage it is necessary to deregister from the social insurance fund.

And the second question is how to close an individual entrepreneur without employees. It is much easier to solve, since the entrepreneur does not have obligations to other persons, and he pays contributions to the funds only for himself.

An important detail - the legislation allows you to pay insurance premiums for yourself after the actual closure of the individual entrepreneur, but no later than 15 days from the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs. For this reason, the tax authorities’ refusal to deregister an individual entrepreneur if there is a corresponding debt is unlawful and can be appealed in court or a higher authority of the Federal Tax Service.

On the other hand, if an entrepreneur has not been active for several months (does not accept payments from contractors), and the tax service, before liquidating an individual entrepreneur, illegally demands that arrears of insurance premiums be paid, it would be quite reasonable to comply with the requirements to save time.

If payment for services rendered and goods sold is received even at the stage of the liquidation procedure, it will be problematic to comply with such requirements of the Federal Tax Service; moreover, they can lead to fines if the previously calculated amount of contributions turns out to be incorrect.

What else is wise to do before applying?

First, it is advisable to submit or at least fully prepare your tax return. The fact is that the specific deadline for submitting this document in the event of liquidation of an individual entrepreneur is not prescribed by law, so different divisions of the Federal Tax Service can put forward their own demands. Here are possible interpretations:

  • before liquidation;
  • within 5 working days after the closure of the IP;
  • within the usual time frame.

In order not to encounter a controversial situation, it is better to prepare for it in advance.

Secondly, if an entrepreneur no longer accepts payments and has already repaid all debts to contractors, employees, funds and the tax office, you can close the current account. Despite the fact that since 2014, a former individual entrepreneur is not required to notify the Federal Tax Service about the closure of an account (the service should receive data automatically), there are situations when information is “lost” due to failures.

And thirdly, cash register equipment needs to be deregistered.

How to close an individual entrepreneur with debts

The biggest difficulties in the process of liquidating an individual entrepreneur arise if the entrepreneur has outstanding debts, fines and penalties. In general, it should be noted that the very fact of having a debt is not an obstacle to closing an individual entrepreneur, but the Federal Tax Service quite often illegally demands payment of all debts and only after that “gives way” to the application for liquidation.

Let us repeat, such requirements are contrary to the law, so you can insist on accepting the application and write appeals to a higher authority.

As for the legal side of the issue in the context of interaction between individual entrepreneurs and creditors, it is necessary to consider several typical situations.

There are debts on contributions to the pension fund

Since since 2017, payments to the Pension Fund and the Compulsory Medical Insurance Fund have been administered by the Federal Tax Service, the problem should be resolved directly with the tax service, i.e. No documents or certificates from the pension fund are required.

There is a debt to the FSS

Debt to the social insurance fund is not an obstacle to the liquidation of an individual entrepreneur; moreover, after making a “liquidation” entry in the Unified State Register of Individual Entrepreneurs, the data will automatically be sent to the Social Insurance Fund, and all debts of the individual entrepreneur will be transferred to the individual. face.

Debt has accumulated to employees and creditors

As noted above, an entrepreneur can agree in advance with the employees to whom the debt arose and transfer it to himself as an individual. face. We strongly recommend solving this problem without conflicts before liquidating the individual entrepreneur, since the debts will in any case be transferred to the individual, only without a prior agreement they will be collected through the court.

Issues with counterparties are resolved according to a similar principle - the former entrepreneur must repay obligations in any case, unless, of course, the creditor himself wrote off his debt and did not go to court for the expiration of the statute of limitations.

Calculation of debts to the Federal Tax Service

This is the most difficult case. As already noted, the main problem here is that the tax service may illegally refuse to liquidate an individual entrepreneur if the entrepreneur has tax arrears. Of course, since such a requirement only aggravates the situation of the taxpayer, it is necessary to seek approval of the application; the last resort is to go to court.

Further, after liquidation, the former individual entrepreneur will still have to pay off the debts, but as an individual, and in the event of systematic non-payment, the consequences for the failed entrepreneur may be as follows:

  • if all submitted declarations were correct, and the debt arose due to objective circumstances, bankruptcy proceedings for an individual may be launched;
  • If the Federal Tax Service has identified gross violations and assessed additional large sums, which the person is not able to pay, there is a high probability of initiating a criminal case, since there is a case of tax evasion.
  • Individual entrepreneurs with any debts can be liquidated;
  • after the closure of the individual entrepreneur, the debt passes to the individual;
  • a person has the right to declare himself bankrupt, but here one must remember that a penalty can be imposed on personal property.

What documents are needed

After completing the above steps, you can contact the Federal Tax Service at the place of registration of the individual entrepreneur. The first step is to go to the Federal Tax Service website and generate a receipt for payment of the state duty.

There are two options here - regular and for submitting an application at a multifunctional center. This means that you need to immediately decide how exactly to close the individual entrepreneur - through the tax office or the MFC. We print out the generated receipt and pay at a Sberbank branch. We save the document, since it will need to be given to the Federal Tax Service with the bank’s mark; moreover, it is advisable to make a photocopy just in case.

Then we fill out an application to close the individual entrepreneur ().

If an entrepreneur submits a package of documents independently at the place of registration of the individual entrepreneur, only sections 1 and 2 of the application need to be completed. Important - the signature on the application is placed in person in the presence of a Federal Tax Service inspector.

If the application is sent by mail or through a representative, you must sign strictly in the presence of a notary, and in the fourth block of the form you will need to indicate his TIN.

No more mandatory documents are needed to close an individual entrepreneur. As already noted, requests from the Federal Tax Service to provide various certificates from the Social Insurance Fund and other structures are illegal.

What's the best way to apply?

There are four ways to submit an application for liquidation of an individual entrepreneur:

  1. Personally at the tax office.
  2. By mail or through a proxy.
  3. Online on the tax service website.
  4. At the MFC.

The first option can be considered the most “conflicting”, since it is during a personal application that the Federal Tax Service often makes unreasonable demands on the applicant. But if you look from the other side, a visit to the tax office practically guarantees the absence of claims in the future, since all issues can be resolved directly with the inspector.

The option with mail is suitable mainly for those entrepreneurs who live in another city (not at the place of registration of the individual entrepreneur). Filing an application through a proxy is relevant for busy people and people applying to specialized law firms.

To close an individual entrepreneur online through the tax office, you will need to log into your personal account on the Federal Tax Service website.

There the entrepreneur must complete the following steps:

  1. Complete the standard application.
  2. Select a method for receiving documents and indicate contacts.
  3. Sign the application with an electronic signature.
  4. Upload a scanned image of your passport to the website.
  5. Confirm shipment.

Once again, we draw attention to an important detail - you can use this method only if you have an electronic signature.

If everything is done correctly and the Federal Tax Service does not detect errors, you can receive a Unified State Register of Entry and Entry (USRIP) entry sheet in most regions on the 6th day. In case of refusal, the applicant will also be issued an official document with the reason for this decision.

People also often ask how to close an individual entrepreneur through State Services. The answer is that this cannot be done directly, since through this portal you can only log in to your personal account of the Federal Tax Service.

You can close an individual entrepreneur through the MFC in the same way as by directly contacting the Federal Tax Service. The main thing to remember is that before contacting the multifunctional center on the Federal Tax Service website, you need to select a “special” receipt for paying the state duty. The remaining steps remain the same - fill out an application on form P26001, present a receipt for payment of the duty and sign.

Is it possible to suspend the activities of an individual entrepreneur without closing it?

In the activities of an entrepreneur, a situation may arise when, due to seasonal factors, things are not going very well or personal circumstances force a temporary suspension of work. The logical solution in such a situation seems to be to temporarily suspend the activities of the individual entrepreneur without closing it until the negative factors no longer apply. Therefore, you need to figure out what the legislation “thinks” about this.

Unfortunately, in Russian laws there is no such legal concept as temporary suspension of the work of an individual entrepreneur, i.e. if an entrepreneur wants to freeze business processes, he can choose one of two scenarios:

  • liquidate the individual entrepreneur and later re-register;
  • reduce staff and close operating units (stores, service points, etc.), while he will be in the status of an individual entrepreneur and will continue to pay all mandatory fixed contributions.

There is no third option. If a person simply “abandons” his individual entrepreneur, after some time government authorities will demand payment of accrued mandatory contributions and impose fines both for late payments and for other violations, for example, failure to submit reports on time.

As we remember, in 2018 the amount of insurance premiums increased significantly. If in the previous 2017 this indicator was based on one minimum wage, then in the past 2017 the minimum wage was multiplied by two. This, accordingly, increased the tax by 100%. This measure was significant, especially for small businesses, and despite the reduction in rates in 2014, about three hundred thousand entrepreneurs at the beginning of 2013 decided to close their business on their own.

And although insurance premiums are now somewhat lower, the crisis in the economy in 2019 may serve as a reason for closing the share of individual entrepreneurs in the country.

Below are step-by-step instructions on how and where to close an individual business in 2019.

This procedure is carried out in several stages and has no fundamental differences for entrepreneurs working under (UTII) and for persons working under other taxation systems.

How to close an individual entrepreneur in 2019? (step-by-step instruction)

  1. Step one: you need to contact the tax office with which the entrepreneur is registered, as well as the inspectorate where you need to pay the state fee for closing the business. Contacts of all tax inspectorates are on the website of the Tax Service of the Russian Federation. There are two ways to find out contacts. The first is suitable for those who do not know which inspectorate they are registered with: you need to enter the following link into the address bar: http://www.rXX.nalog.ru, where XX is the number of the region in which the entrepreneur operates. The web page of the tax office of the desired district will open, then you need to select the “Address and details of your inspection” section, fill out the registration information and receive the necessary information. The second way is for those who know which tax office they are registered with: the beginning of the operation is the same, only on the website of the regional tax office you need to select the “Inspections” section, and contacts will be marked there. After this, all you have to do is call your tax office and clarify which inspectorate you need to submit documents to to close an individual entrepreneur, and which state fee to pay.
  2. Second step: application to the tax office in form P26001. This is a state form, which is the starting point in the liquidation of an individual entrepreneur and means state registration that an individual ceases to operate as an individual entrepreneur of his own free will. This form is provided at any tax office throughout the country; In addition, it can be found on the website of the same tax office, filled out at home and submitted to the relevant authority in ready-made form. If it is not possible to bring the application in person, you should have it certified by a notary.
  3. Third step: receipt for payment of state duty to close an individual business. The state duty as of 2019 is 260 Russian rubles. It is provided by any tax office; you can also work via the Internet and receive a receipt using a special service for automatically generating receipts (it is located on the website of the Federal Tax Service and has its own instructional features, we will not dwell on them here, there is nothing particularly complicated in this service).
  4. Step four: payment of state duty. The most convenient way to make payments with tax authorities is through a Russian savings bank. The bank will need a receipt, which the entrepreneur received from the tax service, as well as a passport and, of course, 260 rubles for payment. You should be very careful and remember that employees of Sberbank (or any other institution through which the payment is made) are not responsible for whether you indicated the current account correctly, and generally do not advise or check the correctness of filling out receipts. Therefore, it is necessary to check the details - it is better to be safe than to pay twice (even if the amount is not large).
  5. Step five: submitting documents to close the business. This stage goes by quite quickly: you just need to go to the tax office, submit an application there, filled out in form P26001, and provide a receipt indicating that the state duty has been paid. It is important to provide the original of this receipt. The tax service, in turn, is obliged to issue the applicant a receipt for receipt of these documents.
  6. Step six: obtaining a certificate of state registration of an individual’s termination of activities as an individual entrepreneur (it is issued in form P65001), as well as an extract from the unified state register of individual entrepreneurs. You should contact the relevant tax office five working days after submitting your application. In this case, the day of submission itself is not taken into account. There is no point in going to the tax authorities earlier, because the documents will not be ready yet. If after the expiration of the five-day period the individual entrepreneur does not appear, the tax service will send the documents by Russian Post to the registration address (it is better to clarify whether the documents can be sent to another address when submitting the application). To obtain documents you will need a passport and a receipt from the tax service.
  7. Step seven: notifying the Pension Fund of Russia (PFR) about the closure of the business and receiving a calculation of mandatory fixed contributions. The procedure is as follows: you need to go to the regional department of the Pension Fund within 12 calendar days from the moment the business was closed (the date is indicated in certificate P65001) and receive receipts for arrears of mandatory payments. The Pension Fund performs this operation instantly. All that is needed to process these documents and receipts is a passport and a certificate of termination of business activity P65001. If the entrepreneur does not appear at the Pension Fund within 12 days, the department will send a demand for repayment of the debt by mail. In other words, failure to appear at the Pension Fund does not exempt an individual entrepreneur from paying tax.
  8. Step eight: paying off debts on mandatory payments. This operation is also carried out through the Savings Bank. The entrepreneur will need receipts for payment of the fixed payments that he received from the Pension Fund. It is mandatory to pay, since otherwise the Pension Fund will impose fines.

How to close an individual entrepreneur with debts?

It is possible, however, close the individual entrepreneur and with debts, since Russian legislation does not provide for the possibility of refusing to liquidate a business due to debts from the tax service or the Pension Fund. Sometimes tax inspectors may demand that an individual entrepreneur repay debts, but such a requirement is not legal. Theoretically, an individual entrepreneur can even open legal proceedings regarding violation of the law by tax officials, but it usually does not go to court, since most often this requirement is put forward as a verbal warning. In the event that, no matter what, the tax inspector refuses to accept documents, it is not so much necessary to sort things out with him as it is worth contacting higher authorities or sending documents by mail (by registered mail to receive delivery notification), not forgetting to certify them authenticity notarized. All of the above does not mean at all, however, that the debt does not need to be repaid: in any case, it will remain with the entrepreneur, regardless of whether the individual has the status of an individual entrepreneur or not. Sooner or later, the debt can be collected even in court, so all that is needed to avoid conflicts with the state is voluntary and timely payment.

A nuance regarding debts: if a business is liquidated in 2019, the rule of a three-year limitation period applies, that is, debts incurred before 2011 inclusive do not need to be repaid. If the requirement to repay them is presented in court, you need to declare the limitation period.

By and large, these are all the key steps necessary to close an individual business in 2019. After they are carried out, or during the process of liquidation of the individual entrepreneur, it is necessary to submit tax returns (even if there was no activity or income), submit a report to the Social Insurance Fund (if the individual entrepreneur was registered there) and deregister the cash register. apparatus. To do this, you need to contact the Technical Service Center, with which a cooperation agreement was concluded, and receive a fiscal report from specialists - certainly on the day when the device was deregistered. This procedure may vary for different regions of the country, so it is better to coordinate this process with your tax office.

In addition, you need to close your bank account. This can also be done before or after filing an application to close the business with the tax office. To close an account, you need to contact the bank where it was opened and fill out the necessary documents (the list is individual for each bank). If the account is closed before the business is closed, the tax office must be notified a week before the start of this operation - otherwise the entrepreneur faces a fine from the state in the amount of five thousand rubles. If the account is closed after the company is liquidated, there is no need to notify any authorities, since the status of an individual entrepreneur is not discussed.

After absolutely all operations are completed, you need to visit the Pension Fund again. The fact is that mandatory fixed payments are accrued daily, so it is possible that from the moment of reconciliation to the date of liquidation of the individual entrepreneur an additional amount has accumulated. It is mandatory to pay the balance of the debt, otherwise the Pension Fund will send demands by mail, and in case of non-payment, it has the right to go to court.

There is a special offer for visitors to our website - you can get advice from a professional lawyer completely free of charge by simply leaving your question in the form below.

In conclusion, we note that after an individual business has been closed, documents and reports must be stored for four years. This is necessary in case of controversial situations and inspections by the tax service, the Pension Fund and other regulatory authorities. It's better to protect yourself from any surprises in the future.

You will need

  • - passport;
  • - individual entrepreneur certificate;
  • - money to pay state fees and fixed payments;
  • - document forms.

Instructions

Find the phone number of your tax office, where you are registered as an individual entrepreneur. You can find out the phone number on the Federal Tax Service website or in the telephone directory of your city. Call this and find out which tax office to submit documents to as an individual entrepreneur and what state duty to pay.

Fill out the application for liquidation of the individual entrepreneur. It is filled out on form P26001 - you can pick up this form at any tax office.

Pay the state fee. This can be done at a branch of Sberbank of Russia. You need to have a passport with you and a completed receipt for payment of the state fee for closing an individual entrepreneur. It is better to fill out the receipt in advance, carefully checking whether the payment information is filled out. In 2011, the state duty is 160 rubles.

Submit documents for closing an individual entrepreneur to the tax service. You need to have with you an application for closure of the individual entrepreneur and a receipt for payment of the state duty, on which there is a note about payment. After 5 working days from the date of submission of documents (not counting the day of submission of documents), you will receive a certificate of state registration of termination of activity as an individual entrepreneur (on form P65001) and an extract from the Unified State Register of Individual Entrepreneurs (USRIP). If you do not show up to collect your documents, they will be sent to your home address.

Notify the district office of the Pension Fund of the Russian Federation about the closure of the individual entrepreneur and receive a calculation from it for mandatory fixed payments. This must be done within 12 days from the date of closure of the individual entrepreneur (the date indicated in the Certificate of state registration of termination of activities as an individual entrepreneur). When visiting the Pension Fund, take your passport and Certificate of Termination of Individual Entrepreneurship with you.

Video on the topic

note

Remember that when closing an individual entrepreneur, you must submit a declaration to the Social Insurance Fund (if you are registered there), close your bank account (when you have completed all transactions), and remove the cash register from the register. This can be done after the closure of the individual entrepreneur or before submitting documents for closure.

Sources:

  • How to close an individual entrepreneur in 2013

To terminate the activities of an individual entrepreneur An application is submitted in form p26001. Attached to it is a package of documents, a list of which will be written below. Moreover, the closing enterprise must pay due taxes, as well as insurance premiums and take a certificate from the pension fund about the absence of debts.

You will need

  • - passport;
  • - TIN certificate;
  • - USRNIP certificate;
  • - Unified State Register of Individual Entrepreneurs;
  • - application form in form p26001;
  • - a certificate from the pension fund confirming the absence of debt;
  • - seal.

Instructions

Before starting the procedure with the legal form of an individual entrepreneur, report to the tax office for the period when your company was active. Submit all reports and list the calculated taxes depending on the chosen taxation system.

Warn all personnel about liquidation two months before the actual date of cessation of activity. Write notices to each employee and hand them to employees. Make entries in the work books of specialists and give them the money due upon dismissal.

Pay the insurance contributions calculated for the period of activity to the pension fund. Ask your employees to write you a certificate confirming that they have no debts to the budget. Such a document can be issued to you only if the funds have been transferred from your current account in full.

Go to the bank where you have a current account. Write an application to close the account. Bank employees will carry out this procedure as soon as possible. Take a document confirming the closure of your current account.

Destroy the stamp; to do this, write an application, attach a photocopy of your passport, as well as a payment document (receipt) for payment of the state duty. Submit the listed list of documentation to the registration authority. If you used a cash register to carry out financial transactions, deregister it by sending a corresponding application to the tax office.

Draw up an application to terminate the activities of an individual entrepreneur. To do this, use the unified form p26001. Attach your passport, a copy of it, the OGRNIP certificate, an extract from the Unified State Register of Individual Entrepreneurs, a certificate of no arrears in insurance contributions to the pension fund and a receipt for payment of the state duty, submit it to the tax authority or send by mail with a list of the attachments.

Within five banking days, you will be deregistered and issued a certificate of deregistration of you as an individual entrepreneur. Please note that you should present the latest document if necessary, as information about the termination of your activity may be delayed.

Sources:

  • How to close an individual entrepreneur in 2019

Tip 3: How to liquidate an individual entrepreneur

Liquidation or termination of the activities of an individual entrepreneur can be carried out by both specialized consulting firms and the entrepreneurs themselves. Individual entrepreneurs can terminate their activities only officially.

Instructions

Visit the Pension Fund of the Russian Federation and receive a certificate from the Pension Fund of the Russian Federation registering the termination of your activity.

Write an application to terminate the activities of an individual entrepreneur and have it certified by a notary.

Deregister cash registers, if any.

Fill out the receipt for payment of the state duty to close the individual entrepreneur. At the moment it is 160 rubles. Pay the state fee at any branch of Sberbank of Russia.

Also close your current account at the bank. Do this before submitting documents to the tax office; as a rule, they notify you of the closure of activities within 7 days.

Register with the tax authorities. To do this, prepare a package of documents and a certificate from the Pension Fund. The package of documents must contain the following items:
- a photocopy of the certificate of inclusion in the Unified State Register of Individual Entrepreneurs (USRIP);
- a photocopy of the tax registration certificate;
- a photocopy of an extract from the Unified State Register of Individual Entrepreneurs (not later than one year from the date of its issue);
- a photocopy of the passport of an individual entrepreneur with a double page of registration;
- seal (when the documents have already been signed).

If the stamp is not destroyed by the tax authorities, be sure to destroy it yourself.

A week after submitting documents to close the individual entrepreneur, visit the tax office and pick up a certificate of termination of the individual entrepreneur’s activities.

note

Be prepared for the request of the Federal Tax Service to conduct a tax audit when receiving an application for liquidation of the activities of an individual entrepreneur.

Helpful advice

It is necessary to repay all debts to creditors before going to the tax office, otherwise the closure of the individual entrepreneur will definitely be refused.
If you lack time or do not want to prepare documents to obtain a certificate of termination of the activities of an individual entrepreneur, you can contact any law firm. The service provided will cost around 5-10 thousand rubles.

To terminate the activity, it is necessary to provide a number of documents to the local government tax authority.

You will need

  • - certificate from the Pension Fund confirming the absence of debts
  • - paid receipt of state duty on termination of activity as an individual entrepreneur
  • - application form 26001, certified by a notary

Instructions

Pay the debt and part of the current year's fees. Remember, if at the time of submitting the application there is at least 1 kopeck of debt, you will not be issued a certificate.

Prepare a package: OGRNIP certificate, TIN certificate, SNILS (personal account insurance number - 11 digits), a document confirming registration with an individual entrepreneur from the Unified State Register of Individual Entrepreneurs, passport (and copy), health insurance number, RSV-1 reporting (ADV-11 ), receipts with paid fees (upon request).

An economic entity operating as an entrepreneur may also decide to terminate its activities. For such a case, this individual needs to know how to close an individual entrepreneur. After all, an entrepreneur can carry out this procedure independently or attract a competent organization specializing in this. The first option is not as expensive as the second, although it will require some knowledge.

Practice shows that many entrepreneurs decide to close their business. They may have a variety of reasons for this.

Let's look at the most common of them:

  1. The most common reason is the liquidation of an individual entrepreneur due to the lack of financial capabilities for the further functioning of a small business. Closing can be carried out either by the entrepreneur himself or by a court decision when bankruptcy proceedings are underway against an individual.
  2. Liquidation of an individual entrepreneur, carried out for the purpose of moving to another organizational form of doing business. For example, opening an LLC. Very often, individual entrepreneurs are closed for this reason because they want to carry out activities for which the creation of a legal entity is required by law (alcohol sales, insurance activities, pawnshops, lending, etc.). In this case, the closure of an individual entrepreneur coincides with the registration of a new enterprise, that is, both packages of documents can be submitted to the tax office at the same time.
  3. When an entrepreneur is unable to run his business and, because of this, has no desire to work in the future, he also submits documents to the Federal Tax Service to close the individual entrepreneur.
  4. An individual working as an entrepreneur may decide to close an individual entrepreneur due to health problems. The business is closed due to the death of a person who is an individual entrepreneur.
  5. An entrepreneur can engage not only in activities for an individual entrepreneur, but also have another type of employment, for example, working under an employment contract. Due to the heavy workload and lack of free time, he may close his business.
  6. Termination of business in order to optimize taxation or avoid paying taxes altogether. Entrepreneurs often close and reopen individual entrepreneurs in order to change the tax regime to a preferential or more profitable one for them. This reason may result in administrative penalties for violation of the law.
  7. Termination of activities on the basis of a decision prohibiting them from engaging in them.

Attention! Whatever the reason for terminating a business, it is necessary to properly close the business.

Bankruptcy or closure – which is better?

Depending on who makes the decision to terminate the activity, there are two ways to carry out this procedure. If an individual entrepreneur is forced to close the business by his creditors, then the entrepreneur must go through bankruptcy.

When an entrepreneur announces this decision on his own and he has no debt to other persons, he is deregistered according to a simplified scheme.

Voluntary termination of business provides that even if an entrepreneur has debts, he pays them off on his own without creditors going to court. As soon as they are paid, the Federal Tax Service will close his business if he submits application p26001.

Bankruptcy assumes that individual entrepreneurs are unable to make appropriate payments, so creditors will need to apply to the courts. It can also occur on the initiative of the debtor-individual entrepreneur. It is different from bankruptcy of a legal entity.

At the same time, consideration of the case in court requires the submission of all lists of debts, which must be documented. It will also be necessary to document with the help of documents that the entrepreneur does not have the opportunity to pay them off on his own.

During the consideration of the case, the court may decide to seize for repayment the property owned by the individual entrepreneur - buildings, land plots (with the exception of real estate in which the entrepreneur lives), transport, jewelry, art objects, property whose price is more than 100 minimum wages, money, minus living wage, etc.

In this case, all seized property must be sold at auction, and the money received as a result of the auction must be paid to creditors. Debts for which the funds received are not sufficient are subject to write-off.

When choosing how to close an individual entrepreneur, an entrepreneur needs to understand that if he has enough funds, it is better to pay off his debts voluntarily and calmly deregister with the Federal Tax Service.

Attention! However, if the debt significantly exceeds the property and funds available to the individual entrepreneur, then it is better to initiate bankruptcy proceedings. In this case, the entrepreneur will lose part of his funds, he may be banned from operating as an individual entrepreneur, but as a result of bankruptcy he will be able to write off all remaining debts.

Closing an individual entrepreneur step by step instructions in 2019 if you have no employees

Let's look at how to close an individual entrepreneur in more detail, breaking this procedure into steps.

At the same time, the closure of an individual entrepreneur in 2019, the list of necessary documents and actions are not much different from previous periods.

Step 1. Fill out an application on form P21001 to close the individual entrepreneur

Legislation stipulates what documents are needed to close an individual entrepreneur. First of all, the entrepreneur needs to find and fill out an application for termination of business.

It is better to compose documents using the appropriate Internet services, which allows you to use the latest version of the forms that are currently used for these purposes.

If the entrepreneur enters data into the form manually, then he needs to use a pen with black ink. A specialized company can also draw up an application in form p26001 for an individual entrepreneur, but this will require additional costs.

Attention! If the application is submitted by a proxy, it must be notarized. A person acts on the basis of a power of attorney. When submitting an application in person, there is no need to have it certified by a notary.

Step 2. Pay the state duty

The required package of documents also includes a receipt for payment of the state duty for the procedure for closing an individual entrepreneur. Its amount in 2019 is set at 160 rubles.

You can pay the state duty both through bank branches and through terminals. When filling out a receipt manually, you must indicate the following BCC - 182 1 08 07010 01 1000 110.

Attention! A receipt can be created using the service on the tax website. Since the original receipt is submitted to the inspector along with the application, it is advisable to first make a copy of it.

Step 3. Form a package of documents

To terminate activities as an entrepreneur, you must submit the following package of documents:

  • Original receipt for payment of the state fee in the amount of 160 rubles.

Attention! Reconciliation with the pension fund is not required at this time. The Federal Tax Service and the Pension Fund of the Russian Federation will carry out the reconciliation independently as part of an interdepartmental exchange.

Step 4. Submit documents

After the entire package of documents has been collected - application form p26001, as well as a payment slip for payment of the duty, it must be submitted to the tax office.

This can be done using several transfer options at once:

  • Through the Internet. To do this, you can use the Internet resource “Submission of electronic documents for state registration of legal entities and individual entrepreneurs” on the Federal Tax Service website. However, for this procedure you must have a valid qualified electronic digital signature.
  • Take it personally to the Federal Tax Service, which previously carried out the registration. You must have a passport or other document with you that can confirm your identity. Having accepted the documents, the inspector issues a receipt confirming their receipt.
  • Hand over into the hands of the inspector through a proxy using a notarized power of attorney;
  • Send by post or courier service.

Important! When submitting forms through a representative or by mail, the application must be certified by a notary. Submitting an application through the State Services portal or by contacting the MFC is impossible.

Step 5. Receive documents

The law allows five days for consideration of the submitted package of documents. After this time (on the 6th day), the applicant must go to the tax office with his passport, and there receive an extract from the Unified State Register of Individual Entrepreneurs, which will include information about the completion of work as an entrepreneur.

Attention! If the Federal Tax Service for any reason refuses to deregister an entrepreneur, then they must issue a document containing the reasons for this refusal.

Step 6. Submit reports

The following reports must be completed and submitted:

  • If the individual entrepreneur worked with hired employees, the calculation of insurance premiums must be completed and submitted after the dismissal of all employees;
  • If an individual entrepreneur uses it, it must be sent before the 25th of the month, after the month of closure;
  • Individual entrepreneurs cannot be rented out until the 20th of the month, after the quarterly closure.

Important! A tax return for the simplified tax system must be submitted even if there has been no recent activity. In this situation, the form will contain zeros. But for UTII there is no zero declaration - the calculated amount of tax will have to be paid in any case, and this amount must be shown on the form.

Step 7. Pay taxes and fees

When closing a business, the entrepreneur must transfer all necessary taxes and payments:

  • If there are employees, contributions for them. They must be transferred within 15 days from the date of submission of the final calculation;
  • - within 15 days from the date of receipt of notification of the closure of the individual entrepreneur. Contribution amounts are calculated in proportion to the number of days of work in a given year. It is recommended to do this after the actual closing, and not before, because at that moment the exact date will not yet be known, and both underpayment and overpayment may occur.
  • Contribution of 1% to the Pension Fund of the Russian Federation on income over 300 thousand rubles. – are calculated in the usual manner, they must also be paid within 15 days from the fact of closure.
  • If the entrepreneur is on the simplified tax system, the obligatory payment must be transferred to the budget before the 25th day of the month after the month of closure;
  • If the individual entrepreneur is on UTII, the payment must be transferred to the budget before the 25th day of the month following the closing quarter.

What if the individual entrepreneur still has debts?

Running a business involves financial risks. These include the formation of debts to suppliers, the budget and social funds. The law allows for the closure of individual entrepreneurs with existing debts, but they will not be written off, but will be transferred to the individual.

Debts to counterparties

The law does not oblige an entrepreneur to pay off all his debts to suppliers upon completion of his activities. In fact, the tax office will not know to whom and how much the individual entrepreneur still owes. However, debts will not be written off upon closure, which means that any company can sue to repay the debt owed to it, as well as pay interest and compensation.

If an entrepreneur sees that he cannot fully repay all debts, he can do the following:

  • Conclude an agreement of intent with your creditors, which indicates the timing and volume of repayment of obligations to them;
  • Or start bankruptcy proceedings. Then the debtor will have his existing valuable property (real estate, vehicles, art, etc.) confiscated, which will be sold through an auction. However, debts that cannot be covered will be written off as determined by the court.

Debts on taxes and contributions

Previously, it was impossible to close a business if the individual entrepreneur still had a debt on payments to the Pension Fund. At that time, the tax office required the provision of a certificate from the Pension Fund confirming the absence of debts.

Now you can choose at what time to repay the existing debt - immediately, when the procedure is completed, or after the actual liquidation of the individual entrepreneur.

However, even if you choose the second option, you should not be mistaken that the fund will eventually forget about the existing debt. He will from time to time remind you of the need to repay it, and if this does not happen, he will transfer the case to court and the bailiffs will deal with the collection of the debt.

You can do the same with debts to social insurance - you can choose to repay them immediately or pay by receipt after closing. But this will also have to be done without fail.

It will not be possible to close a business with tax debt. This body will require, before completing the procedure, to pay off all existing tax debts, as well as accrued fines and penalties. Submitting a tax return is also mandatory.

Attention! If an entrepreneur does not have his own funds at the time of closure to pay tax debts, then the Federal Tax Service may begin a forced bankruptcy procedure with the seizure of his property and its sale through an auction.

Actions after closing an individual entrepreneur

When the process of liquidating an individual entrepreneur is completely completed, the former entrepreneur needs to complete a few more steps to completely close his business:

  • Drive up to the pension fund and social security, where you need to notify them of the end of your business. You also need to pay off all debts on mandatory contributions. To do this, the funds will provide receipts with the required amount due. The transfer will need to be made within 15 days.
  • Go to your bank, where you can apply to close a current account for business purposes;
  • If you bought them, you need to deregister them with the Federal Tax Service. You can also terminate the maintenance contract with the technical center, if one has been concluded.
  • Terminate all contracts for services that were concluded for the entrepreneur - Internet, telephony, garbage collection, etc.

Important! After closing, you must retain all documentation, accounting documents and reports for another four years.

Is it possible to open an individual entrepreneur after closing?

Sometimes a situation may arise when an entrepreneur, after having already closed his own business, wants to try his hand at business again. The law does not prohibit it after closure, but in this case it is very important how exactly the business was closed.

  • The business may be closed according to a court decision, since the individual entrepreneur was no longer able to make payments to the budget or to his partners. In this situation, since the individual entrepreneur has been liquidated, it will be possible to open a business again only after 12 months - this is the period during which the ban on business activities is in effect.
  • If the individual entrepreneur decided to open it voluntarily, then you can register again at any time, even the next day. This step is very convenient if you need to change the tax regime to a new one, change the nature and form of organization of activities, etc. However, this can only be done if the entrepreneur has no debts to third parties, the budget, employees, etc. .

Attention! When registration occurs again, the entire process must be completed in full. There is no simplified procedure due to the fact that the citizen was already an individual entrepreneur.

In order to close an individual entrepreneur, it is not necessary to contact accounting firms. You can do this yourself, just prepare the documents correctly.

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Reasons for liquidation of individual entrepreneurs

An individual may decide to liquidate an individual entrepreneur for various reasons:

  • insufficient income;
  • irrelevance of business;
  • desire to work for hire;
  • the need to change legal status;
  • bankruptcy;
  • lack of necessary licenses and permits;
  • By the tribunal's decision;
  • upon expiration of residence permits, if the entrepreneur is a foreigner.

Also, it is necessary to close an individual entrepreneur in the event of the death of an entrepreneur.

Fee for closing an individual entrepreneur

To liquidate an individual entrepreneur, an entrepreneur will need to pay a state duty of 160 rubles to the tax office at the place of registration.

Rules for filling out an application for liquidation of an individual entrepreneur

In order to register the liquidation of an individual entrepreneur, an entrepreneur submits an application on form P26001.

It states:

  • passport details;
  • Contact details.

You can fill it out:

  • at home by downloading the form from the Federal Tax Service website;
  • in the document preparation center.

An application is submitted to the tax service independently or through a representative. In this case, you will need to issue a power of attorney.

Sample form P26001

Roman Yanushko talks about how to correctly fill out an application on form P26001.

Instructions for liquidating individual entrepreneurs in 2019

In order to quickly close an individual entrepreneur in 2019, just use the step-by-step instructions:

  1. Prepare reporting documentation.
  2. Terminate contracts with suppliers and clients.
  3. Fire workers.
  4. Deregister the cash register.
  5. Close the current account.
  6. Collect and submit documents to the Federal Tax Service.
  7. Receive documents on the closure of an individual entrepreneur.
  8. Deregister the individual entrepreneur from the pension fund and the compulsory health insurance fund.
  9. Submit final reports to the tax office (under the simplified tax system).

Preparation

Before closing an individual entrepreneur, you must go through the preliminary stage of preparation:

  • pay off debts;
  • submit reports;
  • collect the necessary documentation.

Debt repayment

According to Article 24 of the Civil Code, an entrepreneur is liable for his obligations with all personal property, except for property that is not subject to recovery according to the Civil Procedure Code.

The tax service cannot refuse to register the termination of the activities of an individual entrepreneur due to debts in paying taxes and contributions.

If an entrepreneur cannot pay off the debt with funds from a bank account and he does not have additional funds and assets, he may go through bankruptcy.

Preparation of reporting documentation

Before closing an individual entrepreneur, it is necessary to conduct a complete audit of the reporting for the years of its operation.

If the reconciliation process reveals unfiled reports or unpaid duties and taxes, they will need to be paid as soon as possible. Then you can continue the liquidation procedure.

Reports submitted by an individual entrepreneur must be kept by him for 6 years.

Termination of contracts

An individual entrepreneur may enter into agreements:

  • for rent;
  • Internet;
  • office maintenance;
  • for the supply of products;
  • with employees;
  • with clients;
  • with counterparties.

Upon liquidation, it is necessary to terminate all of them and pay everything due.

Dismissal of employees

14 days before dismissal, information about the closure of individual entrepreneurs and the dismissal of employees must be sent to the employment service.

At the same time, the wording is written in the work books: “at the initiative of the employer in connection with the termination of activities.”

With existing employment contracts, liquidation of an individual entrepreneur is impossible.

Deregistration of a cash register

In the case where an individual entrepreneur had to install a cash register (KKM), it will need to be deregistered. This can be done before or after submitting documents to the tax office.

To deregister the cash register, you need to take the cash register to the tax office and terminate the contract for its service.

Closing a current account

In addition, before liquidating an individual entrepreneur, the current account should be closed. To do this, just visit the bank and write an application.

The account should not be closed when:

  1. Not all transactions have been completed in full. For example, not all payments are processed by the bank or the receiving party (tax office, funds).
  2. The client or counterparty recently paid (received) funds. The bank processes the payment within the specified time. If money is sent but does not reach the recipient's account, it may get stuck if the account is closed prematurely.

Collection of documents for closing an individual entrepreneur

Documents required to close an individual entrepreneur in 2019:

  • passport (original and copy);
  • TIN (copy);
  • application in form P26001;
  • receipt of payment of state duty;
  • certificate of registration of an entrepreneur in the Unified State Register of Entrepreneurs;
  • certificate from the Pension Fund (information about the insurance period, payment of contributions);
  • power of attorney (if the individual entrepreneur is closed by an accounting firm or representative).

Payment of state duty

160 rubles can be transferred to the tax office account through:

  • Internet;
  • payment terminal;
  • bank.

Details for paying state duty can be found:

  • at the tax office;
  • on the website of the Federal Tax Service;
  • on the government services website.

After paying the state duty, you must make a copy of the received receipt, since the original will be transferred to the tax service.

The photo shows the payment of state duty through the Federal Tax Service website.

Payment of state duty online Generate a payment document Select what you need from the list Fill in the details and pay

Submitting a package of documents to the Federal Tax Service

Documents for closing an individual entrepreneur can be submitted to the tax office at the place of registration:

  • personally;
  • by mail with notification;
  • through the Internet.

The inspector who accepted the documents is required to issue a receipt confirming their receipt.

You can submit documents online through the government services website.

To do this you need:

  1. Register on the site.
  2. Confirm your account (at the MFC, Ministry of Internal Affairs).
  3. Pay the state fee for closing an individual entrepreneur.

You can also send documents online through the tax office website.

Obtaining documents on closure of activities as an individual entrepreneur

If the tax office makes a positive decision, the response must be sent to the entrepreneur within five days. After this period, you must re-visit the inspection and receive an extract from the Unified State Register of Entrepreneurs on the completion of business activity.

Deregistration from the Pension Fund and the Compulsory Medical Insurance Fund

It is not necessary to notify the Pension Fund and the Compulsory Medical Insurance Fund separately. However, if the entrepreneur registered the employees, it is better not to put off going to the funds on your own.

To deregister an individual entrepreneur, you must provide an extract from the Unified State Register of Individual Entrepreneurs issued by the tax office.

If the entrepreneur worked on his own, in most regions the inspectorate automatically notifies the Pension Fund and the Compulsory Medical Insurance Fund about the closure of the individual entrepreneur.

Submitting reports

The entrepreneur is required to submit final reports after the closure of the individual entrepreneur.

The filing deadlines are determined by the type of taxation chosen:

  1. According to the UTII system. The report must be filed before the individual entrepreneur is liquidated.
  2. According to the simplified tax system. The report must be submitted by the 25th day of the month following the month of liquidation.

Close an individual entrepreneur with debts

If an individual entrepreneur submits documents to close an individual entrepreneur with debts, the tax office cannot refuse the liquidation procedure. Provided that these are not wage debts to employees.

After receiving an extract from the Unified State Register of Individual Entrepreneurs, you are given 14 days to pay them to the pension fund and the tax office.

If an individual does not pay within two weeks, government agencies have the right to sue him.

In the event that an entrepreneur does not have the money to pay his obligations, foreclosure may be applied to his property. It will be sold, and the former owner, in addition to debts, will pay the costs of organizing the auction and the services of a manager.

Is it possible to re-open an individual entrepreneur after closing?

Perhaps, after a while, an individual will again want to register an individual entrepreneur or engage in other commercial activities; this is not prohibited by law. In this case, it is important how the previously closed business was liquidated.

If an entrepreneur has been sued for debt collection, he will be able to open a new enterprise (individual entrepreneur, LLC) only after 12 months.

In the case where the status of an individual entrepreneur was liquidated without proceedings, it can be reissued the very next day.