There is no such term in the law as “liquidation of individual entrepreneurs”. An individual entrepreneur is an individual. An individual cannot be liquidated. Closing of an individual entrepreneur is carried out through state registration of termination of activities as an individual entrepreneur. How to close an individual entrepreneur? Step by step instructions below
Documents
Reporting
Tax
| simplified tax system | UTII | Patent | BASIC |
|---|---|---|---|
| The taxpayer submits a tax return no later than the 25th day of the month following the month in which, according to the notification, business activity was terminated (Article 346.23, paragraph 2). Free creation of simplified taxation system declarations directly on the website | You must be deregistered under UTII before the closure of the individual entrepreneur and you must submit a declaration before the closure of the individual entrepreneur. Take advantage of our simple service Free creation of UTII declarations and/or tax calculation directly on the website | With a PSN (patent), the individual entrepreneur does not submit reports, so there are no deadlines. | obliged within five days from the date of termination of such activity, submit a tax return (Article 229, paragraph 3) |
How to fire employees?
Grounds for dismissal: clause 1 of Art. 81 of the Labor Code of the Russian Federation: "1) liquidation of an organization or termination of activities by an individual entrepreneur;". Under this clause, it is allowed to dismiss any employees, including pregnant women (Part 1 of Article 261 of the Labor Code of the Russian Federation).
Employees must be notified in writing at least two months in advance of the upcoming dismissal (Part 2 of Article 180 of the Labor Code of the Russian Federation). No less than two weeks before the first dismissal under paragraph 1 of Art. 81 of the Labor Code of the Russian Federation, it is necessary to notify the Employment Center (clause 2 of article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in the Russian Federation”). See the sample application in the Central Law Office.
Appendix 1. INFORMATION on the mass release of workers
(full name of the enterprise, institution, organization; for persons hiring individual citizens under contracts - last name, first name, patronymic)
Address__________________________________________________________
Telephone________________________________________________________________
Listed number of employees at the enterprise (persons) (as of the date of notification)____________
Cause of mass release_____________________________________________
Number of employees subject to release (persons)_________________
Mass release start date__________________________________________
Mass release end date_________________________________
Information about employees subject to dismissal
Profession Number of people (persons) Date of dismissal
"...." _________________ 199
Manager's signature
Full name and the performer's phone number
Appendix 2. INFORMATION about redundant employees
(full name of the enterprise, institution, organization; for persons hiring individual citizens by
contracts, - last name, first name, patronymic)
Address ________________________________________________________________________
Telephone ______________________________________________________________________
Education
Profession or specialty
Qualification
Average salary
"..." ______________ 199
Manager's signature
Full name and the performer's phone number
Decree of the Government of the Russian Federation dated 02/05/1993 No. 99
On the organization of work to promote employment in conditions of mass layoffs
It is necessary to contact the Federal Tax Service at the place of registration as an individual entrepreneur with an application to terminate business activities and deregister from tax registration. The tax inspectorate independently requests from the Pension Fund a certificate of your debt, if any (cooperation agreement dated February 22, 2011 No. MMV-27-2/5, No. AD-30-33/04 SOG) and makes a decision to remove you from tax accounting.
You must transfer contributions no later than 15 calendar days from the date of state registration of termination (suspension) of activities (Part 8, Article 16 of Law No. 212-FZ).
QUESTION? How much to pay in fees, because the year is incomplete. Answer: use the IP fixed payment calculator
The tax office often requires a certificate of no debt to the Pension Fund. The procedure for obtaining a certificate from the Pension Fund? (show/hide)
The procedure for obtaining a certificate from the Pension Fund:
1) The Pension Fund specialist accepts your documents
2) You write an application to close an individual entrepreneur (a sample is available in the pension fund)
3) The Pension Fund specialist makes the final reconciliation and issues you a report
4) The PF specialist calculates the debt or overpayment as of the closing date
5) In case of debt, he issues you receipts for repayment of the debt
6) On the same day you pay these receipts at the nearest Sberbank branch or through a bank account
7) On the same day or the next day you bring receipts with a note about payment
8) The PF specialist issues a certificate of no debt the next day.
How to destroy a seal?
There are two ways. The first one is on your own. The second is with the involvement of an organization that produces stamps.
In the first case, you appoint a commission that destroys the seal and draws up an act indicating the composition of the persons present; dates and places; reasons and method of destruction; imprint and name of the seal or stamp; conclusion of the commission on complete liquidation without the possibility of restoration; signatures. Based on the act, an entry is made in the register of seals and stamps.
Second option: you must provide the following documents:
1. Application of the established form for the destruction of the seal, signed by the entrepreneur himself.
2. A document confirming the fact of payment for the destruction of the seal - a receipt from the bank (original)
3. Photocopy of the entrepreneur’s passport.
4. A power of attorney from an individual entrepreneur to “destruct a seal/stamp” to the person responsible for its destruction, indicating in it: the name of the seal and its registration number (the power of attorney for destruction, after making a new seal, is certified by a new seal).
5. A seal or stamp that should be destroyed.
Reasons
- in connection with the individual entrepreneur’s decision to terminate activities;
- in connection with the death of a person registered as an individual entrepreneur;
- by court decision: forcibly
- in connection with the entry into force of a court verdict of deprivation of the right to engage in entrepreneurial activity;
- in connection with the cancellation of a document (delay) confirming the right of this person to reside in Russia;
- in connection with the court’s decision to declare the individual entrepreneur insolvent (bankrupt).
After closing
The pension and tax authorities can collect arrears, penalties and fines from you after the closure of an individual entrepreneur only through the court (Articles 23, 24 of the Civil Code of the Russian Federation; Article 48 of the Tax Code of the Russian Federation; Part 3, Clause 4, Part 4, Article 18, Part 1, Art. 21 Law No. 212-FZ). Also, the closure of an individual entrepreneur does not relieve one from obligations to contractors and employees. Debts can be collected even after the closure of the individual entrepreneur.
Important: all accounting and tax documents must be stored for at least 4 years after the closure of the individual entrepreneur (for the reasons described in the line above). Employee documents must be archived.
How to close an individual entrepreneur in 2018? Every year our Government revises the amount of the insurance year, and many entrepreneurs, having learned the new amounts of fixed payments, decide to close their individual entrepreneurs. How to do this correctly and competently, so that later the government authorities have no complaints against you?
How to proceed
Let us immediately note that you can close an individual entrepreneur yourself, or you can turn to specialized ones for help and use their services. The first option is cheaper, and the second is more comfortable. What is necessary to close and how much does it cost to close an individual entrepreneur if an entrepreneur decides to save money and go through the procedure on his own? Below we will try to give the most detailed answer to this question.
On the general procedure for liquidation
What is needed to close an individual entrepreneur in 2018? The general procedure for closing an individual entrepreneur is as follows: you will need the following documents:
- application to close an individual entrepreneur;
- payment receipt;
- IP passport.
Step by step instructions
Now let's move on to step-by-step instructions for liquidating an individual entrepreneur in 2018:
- It is necessary to fill out an application to close an individual entrepreneur. Form P26001 “Application for state registration of termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity” can be obtained from the tax office or downloaded from the official website of the Federal Tax Service.
If you have any difficulties filling it out, you can see the instructions for filling it out. The application can be submitted either in paper or electronic form ().
- Next, you need to download from the Federal Tax Service website a receipt form for payment of the state fee for closing an individual entrepreneur: the online service provides the opportunity to fill out the receipt immediately using the Federal Tax Service’s electronic databases. This will eliminate the possibility of errors in specifying payment details.
- Payment of state duty at a Sberbank branch. The state fee for closing an individual entrepreneur in 2018, as in 2016, is 160 rubles.
- After the state duty for closing an individual entrepreneur has been paid, the completed application and receipt for payment of the state duty must be submitted to the tax office at the place of registration of the individual entrepreneur.
This stage in closing an individual entrepreneur can also be accomplished through the Federal Tax Service website: using the online service, you can generate and send an electronic package of documents to the tax office; they must be certified by an electronic digital signature or by a notary
- 5 working days after submitting the necessary documents for closing an individual entrepreneur from the tax office, you need to receive a record sheet and a notice of deregistration of an individual as an individual entrepreneur with the tax authority. By the way, the day of submitting documents is not included in these 5 days.
If for some reason you do not come to the tax office at the appointed time, then the documents are sent to your place of registration via the postal service by registered mail. To receive it, you need to have a receipt issued by the tax service and a passport.
- The process of closing an individual entrepreneur completes (if necessary), as well as closing the current account of an individual entrepreneur in a bank, if you have one. And don’t forget to deregister the cash register, otherwise you may face a large fine. These actions, by the way, can be performed both before and after filing documents for closing an individual entrepreneur.
If you are far from the tax office (for example, you live and are registered in different cities), documents for closing an individual entrepreneur can be sent by mail by letter with a declared value and a description of the investment. Then the date of submission of documents will be considered the day when the documents reach the tax office. This date will appear on the notice, as well as the signature of the person who received the documents.
If you follow everything exactly according to the step-by-step instructions described above, you can close the individual entrepreneur yourself without any difficulties or problems.
Example of filling out form P26001
Do I need a certificate of no debt from the Pension Fund of Russia?
Previously, when closing an individual entrepreneur, it was mandatory to obtain a certificate of absence of debt from the Pension Fund for further submission to the registration authority. Without this, the registration authority would not accept documents for closing an individual entrepreneur.
Due to changes in legislation, the situation has changed: now the tax office itself must request information about the debt of individual entrepreneurs to the Pension Fund of Russia.
It follows from this that now individual entrepreneurs do not need to receive a certificate of absence of debts from the Pension Fund.
But still, in practice, in order to avoid misunderstandings that may arise later if there are arrears in contributions, it is recommended to attach this certificate when submitting documents to the tax office.
How to get a certificate
In order to obtain a certificate of no debt, you need to visit the Pension Fund branch where you are registered. You need to have with you:
Please note: only photocopies of the documents provided must be submitted to the Pension Fund, and all originals must remain in your hands, including receipts.
Procedure for obtaining a certificate
An approximate algorithm of actions for obtaining help is as follows:
- You come to the Pension Fund branch where you are registered and bring the necessary documents.
- A Pension Fund employee accepts your documents.
- The Pension Fund employee makes the final reconciliation and issues you a report.
- The Pension Fund employee calculates your debt or overpayment as of the closing date. If there is a debt, he will give you receipts for its repayment.
- Then you go to the nearest Sberbank branch and pay these receipts (preferably on the same day).
- After repaying the debt (on the same day or the next), you bring receipts with a note about payment to the Pension Fund office.
- The Pension Fund employee issues you a certificate of no debt the next day.
How to close an individual entrepreneur with debts
There are situations when an individual entrepreneur decides to stop his activities, but he still has debts to the Pension Fund. And the question immediately arises of how to close an individual entrepreneur with debts to the Pension Fund in 2018. After all, if you do not close the individual entrepreneur until he pays off his debts, then during this time a new amount will accumulate, since fixed payments must be paid, even if the activity is temporarily stopped.
Previously, without full repayment of debts and provision of a certificate from the Pension Fund to the tax office, the closure of an individual entrepreneur was not carried out. Now deregistration of an individual entrepreneur is possible even if there is a debt. The debts, however, will not go anywhere and will be registered with you as an individual.
Sooner or later this debt will still have to be repaid. If you do not come to the Pension Fund on time, the Pension Fund will look for you to get your debts repaid.
The fastest way to close your individual entrepreneur: Video
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?
In the near future, the procedure will look like this:
1. Step. We collect a package of documents
Application for state registration of termination by an individual of 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. There will probably be various nuances in filling out the 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 are talking 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 to reach a 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 will try to talk about complex things in the simplest and most understandable language.
Tatiana
Good afternoon I have a question: Are all Moscow individual entrepreneurs closed at tax office 46?
Dmitry
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?
Dmitry
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 smarter 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 an on-site inspection. Is this true? The activity lasted for 2 years.
Dmitry
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 a mortgage loan for the purchase of a store, will there be 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.
Dmitry
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 second: not long ago I 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?
Dmitry
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 an 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?
Thanks 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. It might be easier to carry out the bankruptcy procedure. How to do this?
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?
Dmitry
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
I submitted an application to the tax office to close the individual entrepreneur. 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
Dmitry
Ilona, if an individual entrepreneur is inactive, then it must be closed and all taxes, fines and penalties must be 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 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?
Dmitry
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 on the 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?
Dmitry
What is your tax system? At your IP?
Natalia
Hello!!! The question is, is it possible to switch from individual entrepreneur to individual entrepreneur Head of Peasant Farm without closing the previous type of activity and opening a new type??
Eln
Hello
The individual entrepreneur has existed 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?
Dmitry
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, that’s when 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. There was only a current account.
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, they transfer 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?
How to close an individual entrepreneur is no less difficult for inexperienced entrepreneurs than opening one. Let's consider the option of closing an individual entrepreneur for our own reasons.
How to close an individual entrepreneur- this is no less difficult for inexperienced entrepreneurs than opening.
We all understand: if you do this not according to the rules, you can incur unpleasant consequences.
In order to avoid any inaccuracies and ensure that the process goes quickly and comfortably, it is worth shifting this matter onto someone else’s shoulders.
For an additional fee, intermediaries will take care of everything themselves, and you won’t have to figure out how to close a private enterprise on your own.
But not everyone has this opportunity, and some simply believe that they can deal with the paperwork and visits to regulatory authorities themselves.
To begin with, it is important to understand that closure due to bankruptcy and the usual closure of an individual entrepreneur by the personal decision of the manager are completely different things.
Now we will consider the second option, when you wanted to close the individual entrepreneur for your own reasons.
What is needed to close an individual entrepreneur from documents?
The list of documents for closing an individual entrepreneur is as modest as for opening:
- entrepreneur's passport;
- a receipt confirming the fact of payment of the established duty;
- application filled out according to the form provided.
Step-by-step instructions: how to close an individual entrepreneur
The first thing you will do to close the individual entrepreneur is fill out the prescribed form to declare your desire to close the individual entrepreneur.
The form can not only be obtained when visiting the tax office, but also found on the website.
As when opening an individual entrepreneur, when closing it, it is important to avoid any mistakes or blots.
So, if you doubt that you are doing everything correctly, refer to the instructions.
You can also find it on the official website of the Federal Tax Service.
If you close electronically, it will be easier for you to pay the fee.
Simply download the appropriate form.
In response, based on the FSN databases, it will be possible to immediately fill out this form with data.
Thanks to this approach, you can avoid mistakes and the danger that the money will go nowhere.
The currently established state fee for the desire to close an individual entrepreneur remained unchanged - 160 rubles.
As you can see, it is better to pay this amount and spend time collecting documents.
Why continue to pay for an individual entrepreneur even when it no longer makes sense.
When you have a completed application form and a receipt for the paid fee to close an individual business, you will have to go to the tax office.
You need exactly the one that corresponds to the registration address of the individual entrepreneur being closed.
If a personal visit is impossible for you for some reason, then this step can be completed via the Internet.
Please note that all sent documents must first be certified by a notary or use an electronic digital signature for this.
Starting from the next day after the date of filing documents for closing, you must wait 5 days.
After this, go to the tax office, where you will be given a USRIP registration document, as well as a notification that you have been deregistered.
Of course, not in general, but as an individual entrepreneur.
If you were unable to visit the authority in person, the documents will be sent by registered mail to the post office that corresponds to your registration address.
Receiving such a letter will not be as simple a process as with regular registered mail.
You will be required to show not only your passport, but also a tax receipt received earlier.
As a rule, the last thing to do is send reports to the Social Insurance Fund and close the current account.
But some people do it first.
It is important not to forget about deregistering cash registers altogether.
Otherwise, there is a chance of getting a fine!
As you can see, the instructions on how to close an individual entrepreneur are really very simple.
It is enough to carry out the steps step by step and carefully, then the closure of the individual entrepreneur will take place without problems.
But do not forget about the presence of many details and subtleties that an ignorant person can ignore.
Let's take a closer look.
Why obtain a certificate from the Pension Fund of the Russian Federation to close an individual entrepreneur?
Previously, the closure of an individual entrepreneur was not carried out without providing a certificate from the Pension Fund stating that the entrepreneur did not owe anything.
At least so that any misunderstandings can be quickly and easily resolved.
The certificate received from the Pension Fund of Russia is submitted along with the rest of the set of documents when submitting an application for closure.
How to obtain a certificate from the Pension Fund of Russia?
Obviously, to obtain a certificate you must go to the Pension Fund.
To obtain the required certificate you need a long list of documents.
The process of obtaining them will be described below.
You must bring copies of the following documents (the originals must be kept with you):
- passport;
- certificate of registration of individual entrepreneur;
- application to close an individual entrepreneur;
- receipts confirming the fact of payments to the Pension Fund;
- extract from the Unified State Register of Individual Entrepreneurs;
- insurance certificate.
Instructions for obtaining a certificate from the Pension Fund of Russia
For those who need a step-by-step algorithm, instructions are provided:
- In the latter case, you will be given a receipt according to which the debt will need to be repaid.
- If everything is done correctly and promptly, the very next day you will have a certificate stating that there are no debts.
You must collect a package of necessary documents and go to the Pension Fund.
You need to select the branch in which you are registered.
The employee who accepts the documents will verify them.
If everything is in order, you will be given a fact confirming this.
Funds are recalculated based on the application.
As a result, there will be a fact of overpayment or debt.
You can pay the receipt at any Sberbank branch.
It's worth doing this on the same day.
It’s good if you can return to the Pension Fund immediately after this.
How to close an individual entrepreneur's current account?
When closing an individual entrepreneur, most end up closing their current account.
You can do this at the beginning of the process, there is no fundamental difference.
However, before closing, all the funds needed by the individual entrepreneur must be transferred.
Most likely, some funds will remain in the account.
Closing is impossible with them, and there is no point in donating them to the bank.
Money can be transferred without problems to any other account - in the same bank or in another.
In addition to the debt on the current account, the entrepreneur should not have debts for payment of cash settlement services.
After all conditions are met, closing the current account is a matter of time.
The period depends on each specific bank. When the process is completed, be sure to take a statement stating that the account is closed and you have no debts.
Sometimes, here and there, cases arise when, after a while, some mythical debt appears on closed accounts.
How to close an individual entrepreneur if you have debts?
A situation may arise when an entrepreneur expresses a desire to close an individual entrepreneur.
But at the same time, there is some kind of debt to the PF.
What to do in this case?
If you decide to postpone the decision to close when you are not in the best situation, you could drive yourself into a deeper debt hole.
After all, as the enterprise continues to operate, you will not only receive additional profit, but also be required to pay all new deductions.
Previously, there could not have been any other options.
But now entrepreneurs have the opportunity to “outweigh” their debts.
In this case, the individual entrepreneur can be closed according to the standard scheme.
And the obligation to pay the money will continue to be yours.
But already as an individual.
Do not think that this debt can be taken lightly.
Debts to the Pension Fund must be paid as quickly as to any other government agency.
Otherwise, things may even go as far as the search for the entrepreneur by representatives of the Pension Fund.
How to close an individual entrepreneur if you had employees?
It’s the same with employees - if you have people subordinate to you, you can’t just close the individual entrepreneur.
First, they need to be fired due to the personal initiative of the company’s management.
In the Russian Labor Code this corresponds to clause 1 of Article 81.
In the state, it is necessary to make a report for the Pension Fund and the Social Insurance Fund before announcing the closure of the individual entrepreneur.
And the entrepreneur is obliged to pay insurance premiums for employees 2 weeks in advance.
When you fired people, you need to leave the Social Insurance Fund yourself.
To do this, entrepreneurs submit a prescribed set of documents.
You can check their list and the order of submission in Resolution of the Federal Tax Service of the Russian Federation No. 27 (23/03/14).
It is important to warn the employees themselves about the closure of individual entrepreneurs and dismissal in free form 2 months before these events occur.
But 14 days before dismissal, send a notice to the Employment Service indicating detailed information about each employee.
After completing all the steps listed above, do not throw away the paper for at least a few more years.
To once again clarify the procedure for closing an individual entrepreneur:
If you're not sure you've got it all figured out, what is needed to close an IP, it is better to address this issue to specialists.
After all, opening an individual entrepreneur in our country is even easier than closing it.
And for those who dare to cope on their own - good luck!
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Closing a business properly is an important process. This is especially true for individual entrepreneurs. Indeed, unlike an LLC, debts can extend to his personal property.
The procedure for closing a business is not so simple; it requires collecting a number of documents and completing matters with all regulatory authorities. It is necessary to distinguish between situations of simple closure of an individual entrepreneur (by decision of the entrepreneur) and by a court decision. In this article we will look at what is needed to close an individual entrepreneur for the first case.
Preparing documents for closing an individual entrepreneur
To close an individual entrepreneur, you must provide the following: documents to the Federal Tax Service (FTS):
- Application to close an individual entrepreneur - about the state. registration of termination of business activity (form P26001).
- A receipt confirming payment of the state fee for closing an individual entrepreneur in the amount of 160 rubles. You can pay remotely on the website of the Federal Tax Service of the Russian Federation.
- A document confirming the provision of the necessary information to the Pension Fund of the Russian Federation (PFR). This paper is optional; if it is missing, the tax office will request information on its own.
- Certificate of absence of debt to the Pension Fund. Also an optional document, but sometimes the Federal Tax Service requires it.
Documents can be submitted to the tax office remotely through the Federal Tax Service website.
Also, the Federal Tax Service and other authorities will need:
- Passport
- Certificate
- Certificate of registration of individual entrepreneur
- Extract with data from the Unified State Register of Individual Entrepreneurs
- Number
We fill out an application to close an individual entrepreneur
When filling out an application, it is important to ensure that the form is up to date and the information provided is accurate. It is best to take the form in person from the tax office, because on the Internet the data can be out of date even on the official websites of government agencies.
If you are not sure that you know exactly the details of your tax office, you can fill out this data on the spot, with the help of a Federal Tax Service employee.
The data must be filled out very carefully; if there is an error, you will be asked to rewrite the application. If the error is not noticed at the verification stage, you will receive a refusal after reviewing the documents. If the application is submitted in person, a passport is required. If the document is provided by another person, a notarized signature of the applicant is required.
Submitting documents to the tax office
Documents should be submitted to the tax authority where you registered your individual entrepreneur. If you have any difficulties, you can check the number of the required inspection on the Federal Tax Service website or by calling the tax office helpline in your region.
Options for submitting documents to the Federal Tax Service:
- Personally.
- With the help of a representative, for which you need a power of attorney certified by a notary.
- By mail. The declared value should be indicated and an inventory of the investment should be made. In Moscow, delivery can be made using courier services.
- Via the Internet, using the Federal Tax Service website. In this case, you need to scan the papers in accordance with the technical requirements of the tax office; you will also need an electronic signature or notarization. When submitting documents even electronically, the tax office issues a receipt.
On the sixth working day, the tax office issues:
- In case of refusal to liquidate an individual entrepreneur, a document explaining the reasons for such a decision.
- If successful, a certificate from the Unified State Register of Individual Entrepreneurs with the relevant information.
Documents can be received in person or sent by mail. In Moscow, courier services can be used.
Questions with the Pension Fund
To obtain a certificate of no debt to the Pension Fund (which must then be submitted to the Federal Tax Service), the following documents are required:
After the tax office has registered the closure of the individual entrepreneur, you should close your business with the Pension Fund within twelve calendar days. This requires:
- Provide a passport and a certificate of state registration of the closure of an individual entrepreneur.
- If you have a debt to the Pension Fund of Russia, obtain receipts for their payment.
- Pay the debt on insurance premiums no later than fifteen days from the date of closure of the individual entrepreneur.
The debt can be repaid in person at Sberbank or through online banking services. Failure to pay may result in you being wanted.
Questions with the Social Insurance Fund (SIF)
The Social Insurance Fund is the last authority before closing a bank account. If you did not have employees and you are not registered with the Social Insurance Fund, you can skip this step.
Otherwise, you should provide the FSS with documents confirming the absence of debt to the Federal Tax Service, Pension Fund, employees and write an application for deregistration with the FSS.
Closing a current account
Closing a bank account is the last step when closing an individual entrepreneur. The account should be closed only after completing all payments required from the individual entrepreneur. Balances of funds can be transferred to your own accounts in a current or other bank. Be sure to withdraw all the money from the account to the last penny, otherwise the account may not be closed. Also, you should not have any obligation to pay for Cash Settlement Services at the bank (CSR).
The closing procedure may take some time, depending on the bank. After completing the transaction, be sure to obtain a document from the bank confirming the closure of the account. You can also request a certificate of no debt to the bank if you had loans or an overdraft.
Closing an individual entrepreneur with debts
If you have debts to the tax office or bank, you will not be able to terminate the activities of the individual entrepreneur until they are paid. If you cannot pay this debt, you will have to resort to individual entrepreneur bankruptcy. In this case, debts will be collected from your personal property.
If there are debts to the Pension Fund, termination of activities is possible, but the debt will have to be paid as an individual. If an individual entrepreneur tries to evade paying debts, they will start looking for him. Entrepreneurs resort to transferring debts from individual entrepreneurs to individuals in order not to pay insurance premiums after cessation of activity.
About the responsibility of individual entrepreneurs after closure
According to the law, an individual entrepreneur is a form of business in which a person is responsible to creditors not only with the property of the company, but also with his personal property. Thus, if after closing an individual entrepreneur you still have debts to the tax service, the Pension Fund of the Russian Federation, former employees or creditors, you will be obliged to pay these debts. Otherwise, your property may be seized in court.
Closing a business is a complex and sometimes lengthy process. Opening an individual entrepreneur in our country is easier than stopping its activities. Therefore, you need to approach your business responsibly and try to organize processes in such a way that you don’t have to close your business after a year.
Video: what to do if you need to close an individual entrepreneur
Discussion (11)
It’s not a pleasant topic, but what to do if the business doesn’t take off, you need to close, unfortunately, this happened to me too, thank God I’ve already closed it! Your article is good, I learned a lot of useful information from it, I had to run less, thank you!
Difficulties may arise if you have unpaid debts to the tax office, pension fund, bank, and other creditors, especially if your business has court decisions on debt collection.
I closed my sole proprietorship 2 weeks ago. It turned out to be quite simple and absolutely anyone can do it. Paid tax (state duty) 160 rubles. I filled out an application to close an individual entrepreneur, the template of which I found on the Internet. With the fee paid and the application completed, I went to the tax office. I gave these 2 documents and received a certificate, with which I came back a week later to get the completed documents.
I closed the sole proprietorship after a year of work, no difficulties arose. The only dark spot for me was the presence of the seal. So I still haven’t figured out whether it was worth doing anything with her or not. It lies like a dead weight at home.
I opened a sole proprietorship in 2005. She worked for 3 years, paid taxes, but then returned to work with a constant source of income. And the IP certificate weighs like a weight. I tried to close it, but they won’t close it with debts. And now I don’t know what to do with large pension taxes. I read the article very carefully, found useful tips, I hope they will help me get rid of the burden.
I opened an individual entrepreneur last year, contacted the company and did not regret it, they did everything, they gave me ready-made documents. Paid 3000 rub. and got rid of headaches.
From personal experience, I can advise you not to immediately close the IP at the first difficulties, because if you still decide to continue the business, you will have to arrange everything again, wasting your time. To begin with, it is possible to temporarily suspend activities. At the same time, of course, we must not forget to submit a declaration in any case. But if you still firmly decide to close the individual entrepreneur, then there is actually nothing difficult about it, except that it will take a lot of time to go through all the authorities. To correctly write an application for closure, I contacted a service that deals with such registration.
There was an experience of closing an individual entrepreneur. There is, of course, nothing fatal in this, but you need to be patient to bring this matter to the end. Our tax authorities, where it is necessary to collect some documents, work simply on the verge of fantasy! They can’t meet any deadlines, you have to come several times, these eternal queues! My favorite expression is not ready yet... I even regretted several times that I decided to close it myself, without resorting to the help of companies that already have experience in these matters. Finally, it was all over, I received all the documents, but after that for another year they called and from time to time they demanded some incomprehensible additional payments from me, either for taxes or for something else, although I had everything paid and documents for hands were available.
There are a number of entrepreneurs who prefer not to close the enterprise, but only limit themselves to notification letters to the tax authority that the activity is not being carried out. This is only justified if you seriously plan to resume activities after a certain time. Otherwise, it is better to close the IP. Since today, most often, individual entrepreneurs are liquidated due to excessive pension contributions, the tax office very carefully checks this area, so a certificate from the Pension Fund of the Russian Federation about the absence of debt must be in hand already at the time of filing documents for closure. Accordingly, all fees must be paid in advance.
When I started my business, I was faced with the choice of an LLC or an individual entrepreneur, I chose an individual entrepreneur and have never regretted it. But still, opening an individual entrepreneur is much easier than closing it. When I closed the individual entrepreneur, I did not have time to go through tax and pension matters, so I turned to a law firm, where they helped me with closing the individual entrepreneur. If you wish and have free time, you can solve this issue yourself. Moreover, now the tax inspectorates provide advice on opening and closing LLCs and individual entrepreneurs. Even document forms can be downloaded to a flash drive.
There is nothing complicated or scary about closing an individual entrepreneur. If, of course, you conduct business honestly and do everything according to the law, but whether a novice entrepreneur will have an advantage if he does this is a question. I closed my private enterprise last year.
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