Liquidation of an individual entrepreneur can be carried out voluntarily or compulsorily. In the first case, the businessman himself decides to complete his entrepreneurial activity on his own initiative, in the second, the court makes the appropriate verdict. The decision on forced closure is allowed in cases approved by the legislation of the Russian Federation.

Is it possible to close an individual entrepreneur with debts?

Liquidation of an individual entrepreneur is carried out for various reasons. In some situations, a business is expanding and it is necessary to transform its business by opening a legal entity, while others, on the contrary, do not receive the expected income and decide to completely stop doing business. Businessmen often have debts to contractors, employees or the budget.

So, is it possible to close an individual entrepreneur with debts? The legislator answers positively to this question. Moreover, liquidation is allowed in the presence of debt of any kind.

Debt to employees and contractors

If there are debts to employees or clients, the entrepreneur may cease his activities. The registration authority cannot require the businessman to provide evidence of the absence of these obligations. In addition, federal legislation does not provide for such a basis as a reason for refusing to register the closure of an individual entrepreneur. Unlike companies, entrepreneurs do not have to notify creditors in advance of the cessation of their work.

Debt to banks

As a rule, a business is created with borrowed capital. Currently, banks offer various loan products for both individuals and businessmen. An individual entrepreneur can receive funds both as a market subject and as an ordinary citizen. In fact, only the conditions and process for submitting funds will differ.

The fact of liquidation of an individual entrepreneur with debts does not affect his obligations to credit institutions. The presence of a loan does not serve as an obstacle to closing a special status. All obligations must be repaid by him after closing and making the appropriate entry in the Unified State Register of Individual Entrepreneurs. The procedure for settlement with the bank is established by the loan agreement.

Debt to extra-budgetary funds and the budget

Today, entrepreneurs have the right to terminate their special status without prior repayment of debts. Until 2011, the presence of debt served as the main obstacle to the liquidation of individual entrepreneurs. The registration authorities obliged the applicant to submit a certificate from the Pension Fund about the absence of debt.

After liquidation of the individual entrepreneur status, the debts will not be cancelled, they will be transferred to the entrepreneur as an individual. The legislator gives the right to pay off-budget funds within 15 days from the date of entry of the liquidation into the Unified State Register of Individual Entrepreneurs.

Then the interested authorities have the right to demand compulsory compensation through the court.

Declarations must be submitted to the tax office. This obligation is also relevant for those entrepreneurs who did not actually carry out business and did not receive profit. Different taxation systems have different procedures and periods for submitting tax returns. For example, individual entrepreneurs on UTII are required to report to the authorized service even before submitting an application for liquidation. Read also:

Withdrawal from the founders of an LLC: instructions

Why it is necessary to close an individual entrepreneur with debts

Many entrepreneurs who do not have knowledge of Russian legislation mistakenly assume that it is impossible to close an individual entrepreneur with debts. Their activities continue, but their debt increases. Thus, the debt to the Pension Fund is growing every month due to the fact that contributions are accrued even when there is no actual activity. This is a very common mistake of businessmen. Timely closure of individual entrepreneurs will prevent an increase in debt to employees, the Pension Fund, etc.

The procedure for liquidating an individual entrepreneur

1. Formation of a package of documentation;
2. Transfer of collected data to the registration authority;
3. Making an entry in the Unified State Register of Individual Entrepreneurs about the liquidation of an individual entrepreneur, issuing documents;
4. Appeal to extra-budgetary funds for settlement, reimbursement of obligations.

Depending on the taxation system, an individual entrepreneur must submit a tax return and pay taxes before immediate liquidation (UTII) or after it (OSN, simplified tax system).

First of all, the entrepreneur must prepare information for terminating the activities of the individual entrepreneur. Let's determine what documents are needed to close an individual entrepreneur in 2016. In order to initiate the procedure, the businessman is obliged to submit the following documentary data to the registration service:

• application in form P26001;
• photocopy of passport;
• document confirming the payment of funds towards the state duty.

In the recent past, entrepreneurs had to additionally submit a certificate from the Pension Fund about the absence of debt. Businessmen were refused to accept documents in the absence of this act. This obligation has now been abolished. Today, the tax service itself makes a request to the extra-budgetary fund about the existence of debts from individual entrepreneurs.

The collected information is then transmitted to the registration service. The employee receiving them gives the entrepreneur a receipt indicating the documents and the moment of their transfer. The verdict on registering the liquidation of an individual entrepreneur will be issued within 5 working days.

The procedure is considered completed after registration in the Unified State Register of Entrepreneurs. A former entrepreneur receives liquidation documents.

This completes the process of officially closing the activities of the individual entrepreneur, but in addition it is necessary to carry out a number of related activities:

1. Submit a declaration to the tax service, pay the debt;
2. Notify the Pension Fund, which will make the calculation, and deposit funds towards contributions.

Certain operations are carried out as part of the preparatory stage, when the individual entrepreneur has not yet submitted documents for liquidation:

1. Dismissal of employees;
2. Deregistration of cash register;
3. Closing a current account.

Dismissal of employees when closing an individual entrepreneur with debts

If an entrepreneur employs employees under an employment contract, then he is obliged to notify them in a timely manner about the upcoming layoff. In accordance with Article 180 of the Labor Code of the Russian Federation, these actions must be completed in writing 2 months before the planned date of the first dismissal. The fact of familiarization is evidenced by the employee’s signature.

Two weeks before the planned date of layoffs, you should notify the employment center. The message is transmitted in a form approved by this service. It can be downloaded from the official website of the employment center. In addition, the employer must submit reports to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund.

On the last working day, the entrepreneur fills out the employees’ work books, indicating the reason for dismissal in accordance with Art. 81 Labor Code of the Russian Federation. Employees must be paid for time worked, compensation for unused vacations, and severance pay.

During liquidation, an employer can lay off all employees, including pregnant women, as well as employees on maternity leave.

If an individual entrepreneur does not have enough funds to pay payments due to employees, then they become his creditors and can demand compensation in court. When initiating a bankruptcy case, arrears of employee benefits are also taken into account. They act as second priority lenders.

You can easily close an individual entrepreneur yourself with the step-by-step instructions below. Although you can periodically hear about the potential difficulties of this procedure, in reality everything turns out to be much simpler. In general, everything depends on the requirements of the tax office.

To close an individual enterprise with employees, a mandatory point before submitting documents is dismissal and settlement with employees, as well as submission of reports for them.

However, many tax authorities may not accept documents on deregistration of individual entrepreneurs and require that the remaining steps on the list be completed first. We can say that basically these demands are illegal and in this case you need to insist on accepting documents, ignoring the “false” threats of the tax office.

There is no need to submit any certificates about the absence of debt to extra-budgetary funds to the tax office! This is an outdated procedure. Since 2011, the Federal Tax Service itself has been turning to funds for this information.

Step-by-step closure of IP 2018

STEP 1 -

STEP 5 - Submitting documents to the tax office

STEP 7 - Payment of all insurance premiums: " " and .

Closing an individual entrepreneur with debts

In some tax offices you may encounter “resistance” when you submit documents to close an individual entrepreneur. Inspectors are beginning to claim that it is impossible to close with debts and outstanding payments. At the same time, they refuse to accept documents. This is all nonsense.

1) Nowhere in the laws does it regulate the influence of debts and insurance premiums on the possibility / impossibility of closing an individual entrepreneur.

2) Debts, outstanding contributions and payments still remain with you, but as an individual after deregistration.

Therefore, if you are faced with a refusal to accept documents to close an individual entrepreneur because of your debt obligations, then just continue to stand your ground. Tax officials themselves know that this can be challenged in court, and not in their favor.

Of course, the situation will become somewhat more complicated if, for example, you forgot about your individual entrepreneur for 5 years and did not pay insurance premiums. In such cases, arrears, fines, and penalties are usually charged. Through the court, as a rule, it is possible to achieve cancellation or reduction of arrears. But the main debt will not go anywhere in any case. AND AGAIN: in such a situation they also have no right to refuse to close an individual entrepreneur.

As has already been said, the only time they can refuse to deregister an individual entrepreneur, and justifiably so, is if the individual entrepreneur has not submitted reports on his employees to the Pension Fund of the Russian Federation, and also if he has not fired and paid the employees.

Many websites contain categorical articles claiming that it is impossible to close an individual entrepreneur with debts. This could only be written by people incompetent in this matter, who themselves did not close the individual entrepreneur in practice, or who, when refused by the tax office, meekly agreed with this, not wanting to defend their rights and thoroughly understand this issue.

If you still doubt whether it is possible to close an individual entrepreneur with debts, go to any forum on this topic: people write in black and white that they did it. Moreover, some with debt amounts “above the roof.”

For various reasons, you may need to part with. You must understand that the “closing” procedure does not mean bankruptcy, liquidation, or, in fact, closure. We will talk about state registration of termination of the activities of an individual entrepreneur, i.e. one individual person.

In our instructions, in addition to the necessary steps, you will find a list of required documents and useful links.

1. Close debts in the Pension Fund

This “step” seems to be optional and not even a “step”, but it should not be overlooked. Please note that, even if you did not conduct business for some time and existed as an individual entrepreneur formally, no one canceled contributions to the Pension Fund. Don’t get your hopes up – you still have the amount accumulated. Yes, no one will ask you for a certificate from the Pension Fund (if they do, the action is illegal, refer to Law No. 129-FZ of 08.08.2001), but fines will be assessed on unpaid debts, and sooner or later they will need to be paid. It may even end up in court.

Therefore, start the procedure for closing an individual entrepreneur by paying off debts. Whether they exist, you can find out without leaving your home.

There are several ways:

• Registration on the Pension Fund website - here in your personal account you will see all your payments and debts on contributions.
• You can check whether there are debts on the bailiffs website.
• Full information about the status of an individual entrepreneur’s personal account and his debts can be found on the government services website, of course, after preliminary registration.

2. Pay the state fee

Its size is 160 rubles. Not much if you enter the details correctly the first time. If you make a mistake, you will have to pay again. You can get a receipt from the tax office, or you can use a special service on the Federal Tax Service website.

3. Fill out the document for the Federal Tax Service

If you prefer to deal with documents online, this form can be downloaded from nalog.ru. If you prefer not to give your legs rest, then the Federal Tax Service will also provide you with such a form (form P26001). And one more piece of advice: if you see such a document for the first time, pay a specialist from the Federal Tax Service who will fill it out for you. The tax office provides this service. This will cost a little more in terms of money, but will cost less in terms of nerve cell costs.

4. Close your bank account

You can learn more about this in our article.

5. De-register with the Social Insurance Fund (SIF)

6. Report your taxes

Money is decreasing, but business is not moving? at the tax office that registered you as an individual entrepreneur, go through a tax reconciliation. Costs may also arise here if taxes are not paid on time. By the way, in 2016, penalties for overdue taxes increased by 33%. If and, the taxpayer submits a declaration no later than the 25th day of the month following the month in which the activity was ceased. When the declaration is submitted within the usual time frame after the closure of the individual enterprise.

7. Submit a package of documents to the tax office

We are reaching the finish line: a passport - this is the set of documents needed to close an individual entrepreneur - we hand it in and wait for 5 working days. One way or another (in person or by mail), when closing an individual entrepreneur, you are given a document - a certificate of registration of termination of business activity. It is not necessary to notify the Pension Fund - the tax office will inform the Pension Fund about the deregistration of the entrepreneur.

Common Questions

How much does it cost to close an individual entrepreneur in 2018?

The cost of state duty is 160 rubles. All other expenses depend on the amount of debt and fees to specialists.

What is included in the package of documents for closing an individual entrepreneur?

Passport, TIN, application to the Federal Tax Service, receipt of payment of state duty (originals).

How to close an individual entrepreneur with debts?

If you did not have employees, the procedure is no different from the one above. But if the debts are related to the tax authorities, it will be possible to close the individual entrepreneur only by going through the procedure.

How to close an individual entrepreneur with employees?

All existing employees must be dismissed before the start of the procedure, and 2 weeks before dismissal, information about termination of contracts must be sent to the employment service. The entrepreneur dismisses employees under clause 1 of Art. 81 of the Labor Code of the Russian Federation - “at the initiative of the employer in connection with the termination of activities.” And you should also pay your employees.

How to close an individual entrepreneur by power of attorney?

The software can be closed by any person you choose. To make this task even easier, sometimes an entrepreneur will hire such a person from a law firm. The representative needs to make a power of attorney certified by a notary, thanks to which he will be able to represent your interests in the tax office.

To go to a notary, you need the following documents:

• IP passport;
• a copy of the proxy's passport;
• TIN and ;
• an extract from the Unified State Register (it must be provided to the notary within 5 days after receipt).

In addition, the entrepreneur, along with the power of attorney, needs to certify the application (in form P26001), which is signed in front of a notary.

Once certified, the trustee has the authority to begin the closing process on your behalf.

How to close an individual entrepreneur by mail?

You can submit all documents for closing an individual entrepreneur by mail, or to the Federal Tax Service by registered mail with notification. The tax office will send you to the address specified when registering the individual entrepreneur a certificate of exclusion of the individual entrepreneur from the register and. All papers can also be collected from the tax office by your intermediary, having a passport and power of attorney.

How long should documents be kept after the closure of an individual enterprise?

For 4 years, it is necessary to ensure the safety of not only the registration certificate of termination of business activity, but also accounting and tax records, as well as other documents confirming expenses and receipt of income. The storage period for personnel documentation is 75 years.

How to close an individual entrepreneur through government services?

If you are, then this is a great opportunity. You have a personal account, an electronic signature, etc. The system is designed in such a way that it simply will not allow you to make a mistake. Step-by-step instructions are on the website. If you do it any other way, closing through government services is an additional waste of money and time. Don't be clever.

We hope that our instructions will be a useful guide to action for you. If during the closing process you have any additional questions or comments, we welcome them in the comments to the article.

Failure is not a single sudden event. Your failure does not happen suddenly. On the contrary, failure occurs when you make the same mistakes day after day. Jim Rohn, American speaker, business coach

Closing an individual entrepreneur is a relatively simple procedure, but it has some nuances, knowledge of which can affect both the time it takes to review documents and the result. From our article you will learn about what documents are needed for closing, in what ways and where they can be submitted, how long all the actions will take and what the cost of the procedure is in 2019.

What is needed to close an individual entrepreneur, what documents are required for this

The basic legal norm that serves as the basis for the liquidation procedure of a business is Article 22.3 of the Federal Law “On State...” dated 08.08.2001 No. 129. Paragraph 1 of this article determines the list of necessary documents that the tax inspectorate will require from the entrepreneur.

These include:

• an application drawn up on form P26001 (Appendix No. 15 to the order of the Federal Tax Service of the Russian Federation “On approval...” dated January 25, 2012 No. ММВ-7-6/25@);
• a receipt (payment order with a bank stamp) confirming payment of the state duty.

In addition, the entrepreneur will be required to confirm that the register of employees and data on their work activities for the last year have been transferred to the Pension Fund. True, this issue is relevant only for those individual entrepreneurs who are employers; this requirement does not apply to individual entrepreneurs without employees.

It is also important to remember that the individual employer has the right to submit a certificate from the Pension Fund of Russia on the provision of information about its employees, but may not do this. If such a document is not submitted, the tax inspectorate can verify this fact through the channels of interdepartmental interaction with the Pension Fund.

For reference: according to subparagraph “h” of paragraph 1 of Article 23 of Federal Law No. 129, failure to submit information about employees to the Pension Fund of the Russian Federation is grounds for the tax inspectorate’s refusal to liquidate the individual entrepreneur.

An individual entrepreneur can be liquidated not only voluntarily, but also forcibly, however, in the latter case, its liquidation takes place without the personal participation of the entrepreneur. The tax inspectorate makes all necessary changes to the Unified State Register of Individual Entrepreneurs on the basis of a corresponding court decision (about bankruptcy or a ban on a specific citizen to carry out business activities).

Fill out form P26001

You can fill out an application to close an individual entrepreneur in two ways: on a computer, using a PDF or Excel editor, and manually.

When filling out the form fields (all of them are divided into squares), you need to remember a few simple rules:

1. The writing of letters and other symbols should be as close as possible to the typographic font for ease of reading and reading information using computer technology. In this case, capital letters are taken as a guide, not lowercase letters.
2. Only one symbol is placed in each square; nothing is placed in empty ones. Filling out the line always starts on the left side, that is, the first digit of the entrepreneur’s TIN must be written in the leftmost square of the corresponding form field, etc.
3. All designations are indicated in a row, without spaces.

What you need to indicate

The P26001 form itself occupies 1 A4 page and includes 4 sections. In section No. 1, you must indicate information about the individual entrepreneur: register number, initials and TIN of the entrepreneur.

In section No. 2, in a single square, the individual entrepreneur needs to enter a number from 1 to 3, depending on how he wants to receive an extract from the Unified State Register of Entrepreneurs about the closure of his business. The methods and their corresponding codes are indicated on the form itself.

Below in two lines you must indicate the contact information of the individual entrepreneur (telephone and email address). Under the contact information on the form there is a line where the entrepreneur puts his signature.

Section No. 3 is filled out by tax office employees. As for section No. 4, when submitting an application directly to the tax office or through the MFC, you do not need to fill it out.

It is provided in the form in case an entrepreneur sends documents remotely, without being able to personally present his passport to employees of the tax office or MFC (his signature must be notarized) and contains 2 fields. In the first one, you need to put a number from 1 to 3 - depending on which person performs the functions of a notary (this can be the notary himself, his assistant, or a representative of the local government performing notarial functions). The notary's TIN is indicated below. All other information about him will be present on the identification label.

State duty for liquidation of individual entrepreneurs

The amount of the duty for liquidation of a business is calculated according to the rules of sub. 7, paragraph 1, Article 333.33 of the Tax Code of the Russian Federation and amounts to 20% (1/5 part) of the fee for registering individual entrepreneurs. Since for registration of individual entrepreneurs in 2019, according to sub. 6 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation, you need to pay 800 rubles, the fee for its termination, accordingly, is 160 rubles.

The duty is paid through a bank to the treasury account of the corresponding region of the Russian Federation. Payment details can be found at the local tax office or on the Federal Tax Service website.

How to close an individual entrepreneur yourself, what is the procedure for closing through the MFC, online, by mail, through a notary

Step-by-step instructions for closing an individual entrepreneur in 2019 include 3 stages:

1. Submission of documents for closing an individual entrepreneur.
2. They are processed by specialists from the MFC and the tax office.
3. Obtaining an extract from the Unified State Register of Individual Entrepreneurs regarding the termination of activities.

Now we will analyze the procedure for closing an individual entrepreneur in more detail, taking into account the features of various methods of submitting documents. Thus, submitting them directly to the tax office or through the MFC is carried out personally by the entrepreneur upon presentation of a passport. Having received the documents, the employee of the Federal Tax Service or MFC issues a corresponding receipt indicating the date of acceptance, as well as the initials and signature of the person who accepted.

Don't know your rights?

When submitting documentation online, an individual entrepreneur must have an electronic signature. To submit in this way, you can use both the corresponding service on the website of the regional tax office and the entrepreneur’s personal account. After accepting electronic images of documents, the tax office responds by sending a notification confirming the fact of acceptance and indicating the date the information was received for processing.

You can send documents for closing an individual entrepreneur through a notary, in accordance with paragraph 1 of Article 9 of Federal Law No. 129. In this case, the notary himself must translate the application and receipt received in paper form into electronic form and send them to the tax office. The correspondence of electronic images to the originals is confirmed by the notary's digital signature.

Processing documents, obtaining results

According to paragraph 1 of Article 8 of Federal Law No. 129, the tax inspectorate is given 5 working days to carry out the registration procedure. The period begins to be calculated from the moment paper or electronic documents are received by the inspectorate.

When conducting the procedure through the MFC, you should take into account the requirements of paragraph 1 of Article 9 of Federal Law No. 129, which regulates the procedure for interaction between the MFC and the Federal Tax Service. So, after accepting the documents, the MFC specialist must forward them electronically to the Federal Tax Service no later than the next working day after the day of acceptance. Consequently, the liquidation period is extended by several days.

If the documents are completed correctly and the individual entrepreneur has sent the necessary information to the Pension Fund, the business is successfully liquidated, i.e., a corresponding entry about the termination of the individual entrepreneur’s status is made in the register.

The applicant is given a sheet of extract from the Unified State Register of Individual Entrepreneurs, confirming the fact of liquidation of the case. You can receive this document, regardless of how the application and receipt were sent to the Federal Tax Service, only in paper form.

Thus, obtaining an extract sheet is possible directly from the Federal Tax Service, MCF (when submitting documents, they will set a date when you can come for the result) or by mail. A citizen can also send his representative with a power of attorney to receive an extract from the Unified State Register of Individual Entrepreneurs. The method of receipt should be determined in advance, since it must be indicated in form P26001.

Termination of the activities of individual entrepreneurs in 2019 without hired employees, with employees, with debts

When closing an individual entrepreneur with employees, the entrepreneur should be guided by the requirements of Articles 84.1 and 307 of the Labor Code of the Russian Federation. Thus, according to parts 1 and 2 of Article 307, an employer-entrepreneur may terminate a contract with an employee on the same grounds as the organization. In the case under consideration, this is sub-clause. 1 part 1 article 81 of the Labor Code of the Russian Federation.

If we talk about how to close an individual entrepreneur in 2019 without hired employees, then the important fact is that, by virtue of paragraph 1 of Article 11 of the Law “On Mandatory...” of December 15, 2001 No. 167-FZ, as well as paragraph 1 of Article 6 “On mandatory...” dated July 24, 1998 No. 125-FZ, an entrepreneur is not an insurer if he did not enter into employment contracts during the period of his activity. In this case, upon liquidation, he does not need to register the fact of termination of the employment contract, nor provide any information to the Pension Fund of the Russian Federation, the Social Insurance Fund and other bodies.

Notice of dismissal

It will be necessary to notify the employee about dismissal in advance, as well as pay him severance pay, only if such responsibilities of the individual entrepreneur are provided for in the employment contract. The warning period and the amount of benefits are also determined based on the content of the employment contract (Part 2 of Article 307 of the Labor Code of the Russian Federation).

Do not forget that during liquidation, in accordance with paragraph 2 of Article 25 of the Federal Law “On Employment...” dated April 19, 1991 No. 1032-1, the individual employer must notify the employment center 2 weeks before the start of layoffs. The written notice will need to include:

• position and profession of each employee;
• qualification requirements for him;
• terms of remuneration.

Registration of dismissal upon closure of individual entrepreneurs with employees

Termination of an employment contract with an individual entrepreneur is carried out in two stages (the procedure itself begins before filing a liquidation application with the Federal Tax Service):

1. A dismissal order is issued. The employee must be familiarized with it against his signature, in accordance with parts 1 and 2 of Article 84.1 of the Labor Code of the Russian Federation. To fill out the order, you can use form T-8, approved by the Decree of the State Statistics Committee of the Russian Federation “On approval...” dated 01/05/04 No. 1. The day of dismissal will be the last day of work.
2. On the day of dismissal, the employee is paid and given the following documents:

• work book with a record of dismissal;
• certificate 2-NDFL;
• certificate of earnings for the last 2 years;
• certificate of pension insurance contributions.

After the dismissal of the last employee, the individual entrepreneur should be deregistered with the Pension Fund and the Social Insurance Fund. Deregistration from the Pension Fund of Russia, in accordance with paragraph 1 of Article 11 of Federal Law No. 167, is carried out on the basis of information transferred to the Federal Tax Service during the liquidation of the individual entrepreneur, i.e. the entrepreneur himself does not need to do anything. It is necessary to deregister from the FSS. To do this, in accordance with paragraph 3 of Article 6 of Federal Law No. 125, within 14 days after the dismissal of the last employee, an application is submitted on paper or electronic media. When compiling it, a unified form is used (Appendix No. 8 to the order of the Ministry of Labor of the Russian Federation “On the procedure ..." dated April 29, 2016 No. 202n).

After completing all of the above procedures, you can contact the Federal Tax Service with an application for liquidation of the individual entrepreneur.

Thus, closing an individual entrepreneur in 2019 is relatively simple - you only need two documents for this: an application and a certificate of payment of state duty. The procedure becomes a little more complicated only when the entrepreneur has employees, since they must be fired before liquidation of the individual entrepreneur. The basis for dismissal in this case is subclause 1 of part 1 of Article 81 of the Labor Code of the Russian Federation.

Today the topic of the article will be the independent closure of an individual entrepreneur (individual entrepreneurship).

In fact, despite the fact that my site is not dedicated to closing your own business, but rather to opening it, I often receive questions specifically from the section - how to close one or another form of ownership.

The reasons for closing an individual entrepreneur can be different:

1. Closing a business. A person is simply tired of doing business, or for some reason he simply did not go and is unprofitable;
2. Change of ownership. An entrepreneur, on the contrary, moves to a higher level and opens his own LLC or JSC company, in this case the need for an individual entrepreneur simply disappears and it is clear that it needs to be closed.

Although in the case of business development, I would not recommend immediately closing the individual entrepreneur, some types of activities are more profitable to conduct on an individual entrepreneur.

I myself did not close my individual entrepreneur, despite the fact that I opened an LLC, in some cases it is still preferable to an individual entrepreneur and having both open there is a wider range for the entrepreneur’s maneuvers.

Well, now let's move directly to the topic of closing your business:

How to close an individual entrepreneur in 2015

1. Should we start with where it is necessary to close an individual entrepreneur? The answer to this question is very simple, an individual entrepreneur is closed at the tax office where you registered as an Individual Entrepreneur, that is, at the place of your permanent residence;
2. Statement P26001.For that , In order for an entrepreneur to close his individual entrepreneur, he must fill out an application on form P26001. You can download the application form P26001 for 2015 here: application P26001, about how to correctly;
3. State duty for closing an individual entrepreneur. After you fill out the application, you will need to pay the state fee for closing the individual entrepreneur. The state fee for closing an individual entrepreneur since 2015 is 260 rubles. (previously it was 160 rubles). You will receive a receipt for payment of the state duty from the tax office. Payment can be made from any bank, the main thing is to indicate that the payment for closing the individual entrepreneur and, of course, full name.

The procedure for preparing to close your individual entrepreneur

It seems like we have everything ready to close our IP, but we need to carry out a few more procedures before closing the IP:

1. Submission of UTII tax reporting. On the UTII tax, before closing an individual entrepreneur you must submit UTII reports;
2. Submission of reports to the simplified tax system. If you have opened a special regime of the simplified tax system, then you also need to submit reports on it. Unlike UTII, you can submit reports on the simplified tax system both BEFORE and AFTER the closure of the individual entrepreneur. The simplified tax system reporting must be submitted no later than the 25th day of the month following the closure of the individual enterprise;
3. Deregistration from the Social Insurance Fund. If the individual entrepreneur was an employer and was registered with the Social Insurance Fund, then it will be necessary to remove himself from this registration. To do this, you will have to prepare a report and a full calculation of 4-FSS;
4. Cash register equipment. If the entrepreneur has a cash register registered with the tax authorities, then before closing the individual entrepreneur it is necessary to deregister all existing cash registers. Deregistration of cash register is carried out in the Federal Tax Service where it was registered;
5. Current accounts. Before closing an individual entrepreneur, an entrepreneur must close all current bank accounts that he previously had open.

The process of liquidation of individual entrepreneurs

After all the preparations have been made, you can proceed directly to the liquidation of the individual entrepreneur.

For this you will need:

• Completed application P26001;
• Receipt for payment of state duty;
• Passport.

With these documents, the entrepreneur goes to the tax office and submits an application p26001 + a state duty receipt, in response, the tax office will give you a receipt that they received the documents from you.

If an entrepreneur submits documents for closing an individual entrepreneur with his own hand, then they do not need to be certified by a notary. The tax inspector himself will attest to your signature on the application (the signature on application p26001 must be affixed in the presence of the tax inspector).

If documents will be submitted by proxy to a third party, the application must be notarized. The application must also be notarized if you send documents by letter (there must be a list of documents).

The tax office considers the official date of receipt of documents on the closure of an individual entrepreneur to be the day on which you submit the documents, or when the letter arrived (if you sent the documents by letter).

After 5 working days, you can come and receive documents confirming that you have closed your individual entrepreneur:

1. Extract from the Unified State Register of Individual Entrepreneurs;
2. Certificate of state registration of termination by an individual of activities as an individual entrepreneur (Form P65001).

Actions with the Pension Fund when closing an individual entrepreneur

After you close your individual entrepreneur, you have 12 days to notify the Pension Fund of Russia (Pension Fund of Russia) about this.

To do this, you will need to prepare the following set of documents (copies):

1. Extract from the Unified State Register of Individual Entrepreneurs;
2. Insurance pension (green laminated);
3. TIN of the former entrepreneur;
4. Certificate in form P65001;
5. OGRNIP certificate.

The listed documents are submitted in the form of photocopies. If the former individual entrepreneur still has debts, then in any case they will need to be repaid. If you fail to repay on time, you will be fined.

Documents on the closure of an individual entrepreneur must be kept for four years!

That's probably all! Do not forget that if you have debts for taxes or contributions, you will have to pay in any case!

Do you want to close your sole proprietorship, but don’t have time to understand the intricacies of filling out the P26001 application and don’t want to be refused? Use the online document preparation service that I have tested. With its help, you will prepare the necessary documents for closing an individual entrepreneur without errors.

If you have any questions, ask them in the comments to the article or in my VK group "