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;
• business irrelevance;
• 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 permitting documents for accommodation 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 employees.
4. Deregister cash machine.
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 preparation stage:

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

Debt repayment

According to Article 24 Civil Code the 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

U individual entrepreneur agreements can be concluded:

• 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, in work books the wording is written: “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;
• a certificate from the Pension Fund of Russia (information about the insurance period, about the 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, as 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 completion entrepreneurial 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. By simplified taxation 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.

If 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.

The decision to close an individual entrepreneur is made by both beginning businessmen and entrepreneurs with solid experience. The reason may be, for example, a lack of profits or a transition to other organizational and legal forms that may be more suitable for a particular case. However, these circumstances do not particularly affect the procedure for closing an individual entrepreneur, and knowing its main nuances in 2018 is useful for both existing entrepreneurs and those who are just planning to become one.

Step-by-step instructions for closing an individual entrepreneur in 2018

Closing an individual entrepreneur in 2018 involves the following sequence of actions:

1. Prepare a package of documents for closing an individual entrepreneur. In 2018, it is minimal and includes only an application in the prescribed form, a passport and its copy (page spreads with personal data and registration) and a receipt for payment of the state fee.

   The list of documents for closing an individual entrepreneur includes a civil passport

2. Pay the state fee. You can obtain the details on the website of the Federal Tax Service of Russia using the service for generating receipts and payment orders. Or take a receipt form for payment through a bank at the tax office or multifunctional center for government and municipal services(MFC). The state duty in 2018 is 160 rubles.

   The state fee for closing an individual entrepreneur in 2018 is 160 rubles

3. Fire your staff if you have any. The difference between the procedure for dismissing an employee when closing an individual entrepreneur and liquidating a company is that the entrepreneur is obliged to pay severance pay only when such a condition is specified in the employment contract. If it is not there, the employee is only due salary for the last period worked and compensation unused vacation. But the employment service must be informed about your plans two weeks before the planned farewell to the staff. Many, by analogy with the liquidation of a legal entity, believe that an individual entrepreneur is also obliged to warn employees about dismissal two months in advance. However arbitrage practice, as in the case of severance payments, shows that this is only true if employment contract contains such a provision.
   

   Work books must be issued to employees on the day of dismissal

4. Deregister the cash register. To do this, you need to contact the tax office at the place of its registration with all the documents for the cash register and the device itself. After verification and reconciliation with the cash book and the book of income and expenses, the cash register will be deregistered.

   The cash register must be deregistered before submitting documents to close the individual entrepreneur

5. Close your bank account. There is no legal requirement to do this strictly before the closure of the individual entrepreneur. But this condition may be specified in the banking service agreement.

   The bank may insist on closing the account earlier than the liquidation of the individual entrepreneur.

6. Submit documents for closing an individual entrepreneur to the Federal Tax Service. To do this, you can either personally visit the tax office or use one of the alternatives, for example, use the services of a consulting firm.

   To close an individual entrepreneur in 2018, a personal visit to the tax office is optional

7. Submit all required reporting. The state reserves this for individual entrepreneurs using simplified system taxation, until the 25th of the next month after the closure entry is made in the Unified State Register of Individual Entrepreneurs (USRIP). And five days from the date of its entry for all other individual entrepreneurs.

   The deadline for submitting reports after the closure of an individual entrepreneur is determined by the Tax Code of the Russian Federation

Ways to close an individual entrepreneur

In 2018, an entrepreneur who wants to close an individual entrepreneur has four options for submitting documents:

1. Visiting the tax office in person is the easiest way, but requires at least one visit to the tax office. In this case, you must contact either the regional Federal Tax Service Inspectorate at the place of your registration, or the registering Federal Tax Service Inspectorate. Such interdistrict tax inspectorates usually exist in major cities. For example, in the capital, all functions for registering entrepreneurs and legal entities assigned to the Federal Tax Service Inspectorate No. 46 for Moscow.
2. Submit documents to the MFC. Contacting a multifunctional center rather than the tax office is often more convenient geographically, especially in megacities. But you should be prepared for the fact that the time frame for issuing documents will be slightly longer than when applying directly to the Federal Tax Service. In addition, MFC specialists may turn out to be incompetent in certain issues, and as a result, the submitted documents will be rejected by tax inspectors.
3. Submit an application to close the individual entrepreneur by Russian Post. This option involves additional costs for a notary, who must certify the entrepreneur’s signature on the application and copies of the attached documents, and postal services. It makes sense to send documents by mail when there is absolutely no time (however, there are also queues at post offices) or during a long stay outside the region where registered IP.
4. Use the government services portal. To do this, you will definitely need an electronic digital signature (EDS) and an entrepreneur’s personal account (in addition to the usual account citizen). The application is completed online in 10–15 minutes, and the remaining documents are attached in the form of scanned copies or digital photographs. If the businessman does not have an electronic digital signature, the advisability of acquiring one for the sake of actually closing the individual entrepreneur is questionable.

With any method of submitting documents, an entrepreneur can choose the option of receiving a certificate of termination of activity and an extract from the Unified State Register of Individual Entrepreneurs in person or by mail. You just need to make the appropriate mark in the specially provided paragraph.

In addition, from April 29, 2018, if you contact the tax authority directly, a response on state registration can be obtained by e-mail, not on paper.

A visit to the tax office will help an entrepreneur close his business as quickly as possible

Closing an individual entrepreneur with debts

In this case, debts most often mean unfulfilled obligations for taxes and contributions to state extra-budgetary funds. The presence of such debts by law is not an obstacle to closing an individual entrepreneur. But they must be repaid within 15 days after making a record of termination of business activity in the Unified State Register of Entrepreneurs. Otherwise, the ex-entrepreneur will face litigation with government agencies to whom he owes money. And in case of malicious failure to comply with court decisions, such funds are from the arsenal of the Federal Service bailiffs, as a seizure of property, a ban on leaving the country, etc.

As for debts to counterparties, the probability litigation there is also one for them. But the deadlines for fulfilling obligations in this case are regulated by contracts and civil law. And with the creditor himself, unlike the state, there are chances to settle everything without going to court by agreeing on an installment plan.

Untimely fulfillment of obligations to the state and contractors after the closure of an individual entrepreneur is fraught with problems with bailiffs

Entrepreneurs often wonder what to do after closing with money received in the form of advance payment for goods or services that were not delivered or provided. Naturally, all these funds should be returned. And a former individual entrepreneur can do this as an individual. But it is better to return the prepayment received until the bank account is closed.

It also happens that someone owes something to the individual entrepreneur himself and he will receive this money after closing. He must include all such amounts in the personal income tax return within the prescribed period. And pay personal income tax at the appropriate rate, which in 2018 is 13%.

Features and problems of closing an individual entrepreneur

The main problems that an individual entrepreneur may encounter after closure arise from two features of its status:

1. Throughout the entire time he is listed as an entrepreneur, he is obligated to pay contributions to extra-budgetary funds. Moreover, his financial situation and financial performance do not play a role: he is obliged to pay and do it on time, even if he worked at a loss.
2. For his debts to the state, counterparties, employees, banks and anyone else, he is liable with all his property.

Liability with all your property for debts arising as a result of entrepreneurial activity does not go away after the closure of an individual entrepreneur.

This means that any debts incurred as a result of entrepreneurial activity are not written off after the closure of the individual entrepreneur. Therefore, it is recommended not to delay in closing an individual entrepreneur, but to go through this procedure as soon as financial problems begin.

IP closure period

According to the law, an entry in the Unified State Register of Entrepreneurs on the termination of business activity must be made within five working days after the tax office receives the full set of documents. Within the same period, the inspection must hand over to the applicant or send by mail papers confirming the termination of his business activities.

If documents are submitted through the MFC, the period increases to eight days.

When sending an application by mail, the countdown starts from the date of delivery of the item to the representative of the Federal Tax Service (therefore, it is optimal to send documents by registered mail with acknowledgment of delivery).

If the application was submitted via the Internet, the starting point is the date of acceptance of documents for work (the applicant receives a corresponding notification about this in personal account on the Public Services Portal, by email or SMS).

The procedure for closing an individual entrepreneur is not very complicated. You just need to pay close attention to all the nuances associated with it. And then the liquidation will be completed quickly and with a minimum of difficulties.

One of the ways to conduct commercial activities without forming a legal entity is registration of an individual entrepreneur. In this case, the entrepreneur has the right to conclude labor agreements with individuals. The process of liquidating an individual entrepreneur in the absence of employees in 2019 is somewhat simpler than if they are present.

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General concepts

Before proceeding with this procedure, there are some issues to consider:

1. What it is?
2. Who falls into the category?
3. Where should I go?

What it is

The term “liquidation” itself is usually used to refer to the termination of the activities of a legal entity. It is not used in law for individual entrepreneurs. However, this rule is broken.

Liquidation of an entrepreneur means the process of removing him from state registration.

In this case, it will necessarily be canceled by the bank, and the right to conduct commercial activities will also be terminated. The reasons for such an action can be very different.

The most common grounds for termination of registration of an individual entrepreneur are the following:

It is important to remember that the liquidation algorithm must be carried out in accordance with a special algorithm.

If an individual entrepreneur is listed in the appropriate register, even in the absence of activity, failure to submit to the tax office, he will be charged appropriate contributions.

Moreover, the calculation will be made based on the average. Thus, a sum of about 135 thousand rubles is generated per year.

Automatic liquidation, directly without the participation of the individual entrepreneur himself, is only possible if the individual entrepreneur has died or gone missing.

Again, an appropriate court decision is necessary. In the absence of such, automatic liquidation is impossible; the citizen will be listed as an individual entrepreneur.

One of the most important stages of liquidation is the dismissal of employees. This algorithm is completely similar to the procedure when employees are dismissed during the liquidation of a legal entity.

It will also be necessary to notify the employee in advance of the dismissal procedure. The process is fully regulated. Failure to comply with its basic requirements threatens with serious problems.

Who falls under the category

Today, virtually any citizen has the right to register an individual entrepreneur. The liquidation of entrepreneurial activity must also be carried out by the individual himself - who initially carried out the process of registering an individual entrepreneur.

At the same time, there are quite simple alternatives. To liquidate, you will need to contact regional office Federal Tax Service or to the Multifunctional Center.

But situations often arise when, for some reason, it is simply impossible to carry out such a procedure on your own.

An alternative is to send all necessary documents by mail or work through a legal representative:

In the first case, it will be enough to provide a power of attorney and an identification document along with the main package of documents required for the liquidation process.

The list of required papers is standard; there are a number of specific standards. You can also simply contact a specialized company.

On this moment enough a large number of enterprises are working in this direction. They are engaged in the process of liquidation of entrepreneurship.

The main advantage of carrying out the process of terminating the activities of an individual entrepreneur is the absence of the need to independently prepare documents or implement other actions.

The company offering its services takes upon itself all the hassle in this regard.

But you need to be as careful as possible. Since there are quite a large number of scammers operating in this area. The likelihood of encountering them is relatively high.

Therefore, you should only contact companies that have been working in this field for quite a long time; there are no negative aspects in their activities.

You should avoid cooperation with institutions that began their activities relatively recently.

Where to go

Today, to formalize the process of terminating the activities of an individual entrepreneur and deregistering it, you will need to contact the appropriate institution:

The choice in favor of any institution will need to be made at your own discretion. An entrepreneur can independently choose the algorithm for carrying out the liquidation procedure of his activities.

At the same time, Multifunctional centers are not present in all regions of our country. That is why liquidation often requires working with the Federal Tax Service.

Previously, in order to liquidate an individual entrepreneur, it was also necessary to obtain a special certificate confirming the absence of relevant debt from the Social Insurance Fund and the Pension Fund.

But recently this rule is no longer valid. For this reason, the need to visit funds occurs only if the individual entrepreneur worked with employees who were properly registered.

Otherwise, there is no need to visit the relevant funds.

Relevant information regarding the liquidation of an individual entrepreneur and the absence of the need to charge contributions to it is transmitted by the tax service automatically.

For 2019 its value will be:

Package of documents

To carry out the liquidation procedure for an entrepreneur through the tax office or a multifunctional center, it will be necessary to prepare a standard package of documents.

It includes the following main ones:

The application for deregistration has a standard form (P26001).

It's in mandatory includes the following main sections:

At the bottom of the document, special service marks are placed by the tax workers. A separate point is the preparation of a tax return.

The deadline for submitting this differs depending on the used tax regime. For example, those working for USN entrepreneurs have the right to submit a declaration both before and after the liquidation of an individual entrepreneur.

The following deadlines are established:

It is also important to remember that upon termination of the entrepreneur’s activities, the cash register equipment will need to be deregistered - if there is one at a particular point in time.

Accounting and withdrawal from it is again carried out by the federal tax service at.

It is worth understanding all the nuances regarding the liquidation of an individual entrepreneur in advance. The best solution would be to obtain advice directly from the tax service.

What is the cost

The cost of the state fee for deregistration of a specific individual entrepreneur is only 160 rubles.

There is no need to make any additional payments other than paying off debts on taxes and fees.

At the same time, if the liquidation process is carried out with the help of specialized organizations, it will be necessary to pay for their work. The cost ranges from several thousand to several tens of thousands of rubles.

Step-by-step instruction

The algorithm for how to close an individual entrepreneur if no activity was carried out is completely standard and simplified as much as possible. Nevertheless, it is worth taking a closer look at. There is a wide range of most different nuances associated with this procedure.

The liquidation process itself includes the following main stages:

If liquidation is carried out due to the death or disappearance of an individual entrepreneur, then the process is carried out automatically.

The participation of any relatives and the individual entrepreneur himself, as you can understand, is not required at all.

This procedure is initiated immediately after the relative receives the appropriate certificate from the civil registration authorities.

Features of the procedure

There are a number of features directly related to the procedure for terminating the activities of an individual entrepreneur.

These features primarily include the following:

The receipt for payment of the state duty deserves special attention. There is no need to provide it.

But at the same time, information often arrives in a special database late. That is why it is still worth providing a receipt to avoid delays.

Video: how to close an individual entrepreneur

Important nuances

Particular attention should be paid to drafting. Since in case of failure to submit such income tax will continue to be accrued.

It will be possible to draw up such a declaration either independently or using specialized applications.

Today there are many special automated software systems for reporting. Using these will avoid various difficulties.

What is regulated

Main normative act is the Federal Law:

It regulates the registration and deregistration of both legal entities and individuals. It reflects full list features related to the preparation of documents and other issues.