How to close the SP correctly. Self-closing procedure for IP

Has your business become unprofitable? Are you looking for information on how to close an individual entrepreneur in 2019 on your own and do you need step-by-step instructions for beginners or experienced entrepreneurs? Are you wondering what it takes to close the IP? Do not waste time looking for information on Internet forums when this 2019 step-by-step guide will help you solve your problem! Not in 4 easy steps, of course, but in 6 steps for sure! The liquidation of an individual entrepreneur will take place quickly and in accordance with the new regulations of the Russian Federation. Do not waste time, read how to liquidate an individual entrepreneur right now and find out what others don't write about! By the way, if you want to close an individual entrepreneur on your own in Cheboksary (liquidation of an individual entrepreneur in Cheboksary) or in any other city, then you should know that this step-by-step instruction is suitable for all of Russia.

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Steps to close (liquidate) an individual entrepreneur

0 step - Preparing to close the IP

Before you start to close the IP yourself, you need to prepare for liquidation, therefore, you must complete the following 4 points of this step.

Step 1 - Dismissal of employees before liquidation of individual entrepreneurs

A mandatory item that must be fulfilled before liquidating an individual entrepreneur yourself is to dismiss employees. If you not used hired labor, then you can safely skip this step of the instruction... As you have already noticed, this is the largest section of this step-by-step instruction, there are many nuances in it, but getting down to business usually everything goes quickly and smoothly, the main thing is to do it in order.

1. Preliminary warning of employees about dismissal in the case of an individual entrepreneur is not provided for by law, except in cases when such obligations are provided for by an employment contract with an employee. If there is no such obligation and you are not indifferent to the fate of your employees, then it is advisable to warn them about this two weeks in advance ((hereinafter referred to as the Labor Code of the Russian Federation)). By the way, you can even fire those employees who are in a state of temporary disability and leave (including women who have children under the age of 3 and are on parental leave -). Read more in this article.
2. Two weeks before the start of the termination of employment contracts it is necessary to notify the employment service about the upcoming event ("On employment of the population in the Russian Federation"). We would like to note that the legislation does not provide for a unified form for notifying the employment service, therefore this notification is drawn up in any form, where it is necessary to indicate the position, profession, specialty and qualification requirements, as well as the terms of remuneration of each dismissed employee. We would like to note that you can take the form approved by the Decree of the Council of Ministers - Government of March 5, 1993 No. 99 (despite the fact that it has lost its force) "On the organization of work to promote employment in conditions of mass liberation."
3. It is necessary to draw up orders for each of the employees to terminate the employment contract according to the unified form No. T-8. The order states that relations with employees are terminated in accordance with clause due to the fact that the individual entrepreneur ceases to operate.
4. After the issuance of orders for dismissal, a record of dismissal is made in the work book on the basis of clause 1 of part 1 of article 81 of the Labor Code of the Russian Federation, and also filled in: a note-calculation (T-61), personal card (T-2), personal account (T-54 ); these forms of labor documents. To correctly make an entry in the employee's workbook, you can use the appropriate Instruction, approved by the Decree of the Ministry of Labor of the Russian Federation of 10.10.2003. No. 69.
5. On the day of dismissal, the employee must be paid wages (), incl. wage arrears (if any), compensation for unused vacation (), and an employee on parental leave - an allowance, the amount of which is calculated in accordance with the "On compulsory social insurance in case of temporary disability and in connection with motherhood ". In case of violation of payments, the employer is liable for, and can also be brought to administrative () and criminal () liability.
6. We transfer severance pay and other compensation payments to an employee only if it is specified in the employment contract.
7. After the layoff of all employees the following forms must be submitted:
   • instead of the old RSV-1, since 2017, we have been submitting to the Federal Tax Service the Form for calculating insurance premiums - the Unified Social Insurance Tax (ESSS) approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / 551 form according to KND 1151111.
   • to the Social Insurance Fund of the Russian Federation in the form of 4-FSS. Attention! In 2016, a new form was introduced, it was approved by order of the FSS dated September 26, 2016 No. 381 and entered into force on October 28, 2016.
   • in the Pension Fund of the Russian Federation form SZV-M, which has been put into effect since April 2016, the form is approved by the Resolution of the Board of the PF RF dated 01.02.2016 No. 83P.
8. Within 15 days from the date of submission of the calculations specified in the previous paragraph 7, you will need to pay the resulting debt by contributions (). You can read more about the changes that came in 2017 at this link, and the changes for 2018 you can.
9. Submit an application for deregistration to the Social Insurance Fund of the Russian Federation (in accordance with Appendix No. 3 to the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated October 25, 2013 No. 574n). Attention! It is not necessary to deregister from the FIU, since the authority to receive reports and transfer insurance premiums since 2017 has now been vested in the Inspectorate of the Federal Tax Service, they must independently transfer the data on the closure of the sole proprietor to the FIU.
10. Receive a copy of the notification (decision) on deregistration from extra-budgetary funds. It must be issued within 14 calendar days after the documents are accepted.

Step 2 - Submitting an application to the Federal Tax Service for the closure of an individual entrepreneur

All the preparatory measures to close the IP have been completed: they checked the accounts receivable, checked all the contracts and accounting records, in compliance with all the laws and dismissed employees. Now the next step has come to liquidate an individual entrepreneur in 2019, this is the filing of an application for the termination of activities as an individual entrepreneur. Below we list in order what needs to be done here and how to properly submit an application for the liquidation of an individual entrepreneur.

1. We prepare existing documents before going to the Federal Tax Service:
   • passport;
   • individual tax number (TIN);
   • OGRNIP certificate.
2. We fill out an application in the form No. Р26001 [ Attention! There are links to download the form in Excel and Pdf format] (approved by Order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ-7-6 / 25)
3. We pay a state duty in the amount of 160 rubles (Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)).
   Pay attention that the state duty can be paid in advance (before coming to the FTS) by printing a receipt for payment through the FTS website. To do this, on the specified page, you must select the item "State duty for registration of individual entrepreneurs", and then check the sub-item "State duty for registration of termination of an individual entrepreneur as an individual entrepreneur", then you must enter the payer's data, print and pay at any branch of Sberbank.
4. We submit documents to the Inspectorate of the Federal Tax Service: an application with a receipt for payment of the state duty attached to it.
5. On the day of submission of the relevant documents, receive a receipt for their transfer to the Federal Tax Service, indicating the date.
6. After five working days, you need to pick up (or receive by mail) the USRIP record sheet in case of a positive decision or a document on refusal of state registration, indicating the reason for refusal (1 copy) - in case of a negative one. In any case, the decision will be made within five days. The list of grounds for refusing state registration is defined "On state registration of legal entities and individual entrepreneurs.

Step 3 - Declarations and Payments of Individual Entrepreneurs

After filing an application with the Federal Tax Service and receiving an official document on the termination of the activity of an individual as an individual entrepreneur (IE), it is necessary to submit reports / declarations and settle them with the state.

1. Calculation of insurance premiums for individual entrepreneurs... In accordance with as early as 2017, it is necessary to transfer insurance premiums of individual entrepreneurs "for themselves" directly to the Federal Tax Service. But, if the individual entrepreneur decides to pay voluntary contributions to social insurance, then they must be transferred to the FSS of Russia as a separate payment order. You can learn more.
   Pay attention what else with Of 2018 from the calculation of the fixed insurance premium paid "for themselves" by individual entrepreneurs, the minimum wage is excluded (Federal Law of November 27, 2017 N 335-FZ). And the following tariffs are set:
   In the Pension Fund - 26,545 rubles. + 1% on income of individual entrepreneurs over 300,000 rubles. (the aggregate payment is limited to a limit of RUB 212 360)
   In the MHIF - 5,840 rubles.
2. Calculation of taxes... After receiving a document confirming the deregistration, it is necessary to submit reports (declarations) and pay taxes in accordance with the applicable tax system. Attention! When applying UTII to the tax office, it is necessary to submit an application for deregistration in accordance with Appendix No. 3 to the order of the Federal Tax Service of Russia dated 11.12.2012. No. ММВ-7-6 / [email protected]
3. Check if everything has been paid and if any fines have been charged... Debts to the budget or counterparties after the termination of the activity of an individual as an individual entrepreneur does not disappear. She goes to him as a simple "physicist" and in case of refusal to pay voluntarily will be recovered already in court.

4 Step - We deregister the cash register (if any)

After receiving a certificate of exclusion of information about an individual entrepreneur from the Unified State Register of Individual Entrepreneurs, based on subparagraph "b" of paragraph 85 of the Administrative Regulations for the registration of CCP, approved by Order of the Ministry of Finance of Russia dated June 29, 2012 N 94n, deregistration of cash register will happen automatically and therefore we will leave this duty to the tax office.

In this case, the tax authority independently in its information system enters information about the deregistration of the cash register and sends a notification about this to the individual owner of the cash register. You can find out more by calling them in the territorial tax authority.

Step 5 - Closing the account of the individual entrepreneur

So, the main and most difficult part of the work has already been done. At this stage of the step-by-step instructions for closing the IP, we will close the current account of the IP. Although the law does not stipulate that it is necessary to close the bank account, on the other hand, it is necessary to pay for the current account to the bank in which it is opened. Therefore, we carry out the following points, which are described below.

1. We pay all debts to the bank.
2. We withdraw cash balances from the bank account.
3. We submit an application for closing a bank account.
4. We receive a notification from the bank about the termination of the service agreement.

Nuance number 1
Even if you suddenly need to make an unplanned settlement, even before the IP closure, you can do this with the help of cash. An individual entrepreneur has the right to make financial payments without a current account, if the amount does not exceed one hundred thousand rubles (Ordinance of the Bank of Russia No. 3073-U dated 07.10.2013).

Nuance number 2
If the counterparty still owes you money, then there are two optimal options in order not to lose money when closing the current account:

Step 6 - After the liquidation of the individual entrepreneur (storage of documents)

It would seem that you can already exhale, but no. Many people forget about another important step towards the complete elimination of individual entrepreneurs. We remind you that it is also necessary to save the documents, and what kind of documents we will describe below.

1. According to the subparagraph, taxpayers are obliged to ensure the safety of accounting and tax accounting data, as well as other documents that are necessary for calculating and paying taxes, for four years... The Ministry of Finance of Russia also recalls this in its letter dated 11.05.2012. No. 03-02-08 / 45.
2. According to the payers of insurance premiums, they are obliged to provide for six years safety of documents confirming the calculation and payment of insurance premiums. Such documents are, for example, individual cards and "payments" for the transfer of contributions to off-budget funds (order of the Ministry of Culture of Russia dated 25.08.2010 No. 558 "On approval of the List of standard administrative archival documents generated in the course of the activities of state bodies, local governments and organizations , indicating the storage time "(hereinafter referred to as the List).
3. At the same time, there are specific deadlines for storing reports on contributions. Annual calculations should be keep permanently, and quarterly calculations - 5 years(line 390 of the List).
4. In addition, merchants must ensure the safety of personnel documentation. for 75 years(line 905 of the List).
   These documents include:
   • orders, orders for the admission, dismissal, transfer of employees, granting them vacations;
   • personal files, personal cards of employees;
   • personal accounts or payroll accounts;
   • timesheets and orders of workers in harmful professions;
   • employment contracts or employment agreements not included in personal files.

Now that's it! Now you know how to close an IP in 2019 thanks to these step-by-step instructions. This article will help you (especially novice entrepreneurs) to close an IP on your own (yourself) in 2019 for free, i.e. saving money on legal expenses! If something is not clear, and you want to close an individual entrepreneur in Cheboksary, then use the service of legal advice in Cheboksary. In addition to the liquidation of an individual entrepreneur, our lawyers provide assistance in a more complex procedure - this is the closure of an LLC in Cheboksary. Thank you so much for your attention and success in closing the IP!

Sooner or later, every individual entrepreneur asks the question: How to close an individual entrepreneur? This is a very responsible procedure, because there are many legislative nuances that must be observed. It is important to take into account all the pitfalls when closing an individual entrepreneur in order to avoid problems in the future: with wrong or illegal actions, an individual can find serious problems on the part of control bodies. The cause of friction may be unpaid taxes or mandatory payments, reports not submitted on time, etc.

Having decided to stop entrepreneurial activity, a businessman can turn to special companies for help. This service is provided by both legal and accounting firms. The choice in favor of a third party will make it possible to close the IP correctly, comfortably, but very costly. It is not at all necessary to contact a third-party organization, since you can carry out the procedure yourself. This requires careful and regulatory compliance on the part of the individual. Knowing the procedure for closing an individual entrepreneur, the entrepreneur will do everything quickly and avoid possible negative consequences.

Not all entrepreneurs are able to withstand the constantly changing economic environment in Russia.

Many businessmen are forced to close the case due to the lack of profit. After completing their entrepreneurial activities, some of them choose a new direction in doing business, while others are ready to say goodbye to the status of an entrepreneur forever and get a job under an employment contract, receiving a regular salary.

Reasons for terminating IP:

• the expected income has not been received, there is no profit or business transactions are not being carried out;
• in the plans of an individual - opening a legal entity (registration of a company with a different legal status);
• a decrease in the possibility of repayment of obligations due to an unbearable fiscal burden;
• official recognition of the bankruptcy of an individual entrepreneur;
• illegal activity: there are no permits, permits, licenses, etc .;
• court decision on the suspension, termination of activities;
• in cases where the individual entrepreneur is a citizen of another state, and the residence permit document is canceled, the residence permit is completed.

The reasons for the liquidation of a business are divided into:

1. Voluntary - the individual entrepreneur makes a decision independently, collects documents and submits an application. This decision must be balanced. It is better to accept it if the business can no longer be profitable, stable work of the individual entrepreneur is impossible.
2. Forced - there are problems with the tax service, legislation, or are not satisfied with their own results of activities.

There can be many reasons, one thing is certain: before a new start, you must complete what you have.

The procedure for closing an individual entrepreneur in the new 2019 did not acquire any innovations. The primary goal of closing a business is that upon liquidation, an individual entrepreneur receives exemption from the need to draw up and submit reports, transfer taxes and mandatory insurance payments. In addition, running your own business involves other expenses: rent, utilities, wages for employees, and so on.

When closing an individual entrepreneur, you should be aware that the entrepreneur bears full property responsibility. Article 24 of the Civil Code of the Russian Federation includes provisions stating that personal property of an individual entrepreneur can be seized by a decision of a judicial authority to pay off overdue obligations of an entrepreneur.

However, there are exceptions - property that is not subject to collection:

• the only habitable housing;
• the land plot on which this living area is located;
• household appliances, personal belongings (except for luxury goods);
• professional equipment (in addition, the cost of which is higher than the minimum wage);
• food products;
• property to ensure the life of a disabled person;
• prizes and awards received by individuals face, etc.

Before starting the business liquidation procedure, you need to close all the resulting debts: unpaid taxes and fees, debts to suppliers and staff.

It is recommended not to delay the liquidation of the case, because the individual entrepreneur does not work, and the insurance premiums have to be transferred. Until the closure data is entered into the USRIP lists, the entrepreneur is obliged to pay amounts to the state funds of the Russian Federation (Pension and Medical), even if the activity is not carried out.

To liquidate a business, it is important for an entrepreneur to know what it takes to close an individual entrepreneur. Clause 1 of Article 22.3 of Law No. 129-ФЗ dated 08.08.2001. contains information about the required documentation. To close a case on your own, you need to prepare all the necessary documents in advance, find out where to submit them and what sequence of actions to follow.

Preparing in advance will help you avoid unnecessary paperwork, time-consuming visits to all instances and unwanted fines.

So, what needs to be collected to close the PI:

• identity document (original and copy);
• copy of TIN;
• a statement drawn up in the form of P26001;
• a receipt confirming payment of the state duty;
• registration documents (certificate from USRIP);
• a certificate from the Pension Fund of the Russian Federation, which will contain information about the insurance premiums listed by the individual entrepreneur, about his insurance experience, etc.;
• in the case when a third party is involved - a notarized power of attorney addressed to an official representative.

When collecting documents, started in advance, it should be borne in mind that some certificates have a limited validity period. Therefore, you need to correctly plan your actions in order to avoid wasting time.

Step-by-step instructions for closing IP

So, IP closure requires coordinated and precise actions.

Even before the liquidation of the business, the individual entrepreneur must submit the required reports to all authorities:

• IFTS;

• FFOMS;

To avoid trouble, it is recommended to request a reconciliation with each extra-budgetary fund and tax office. This must be done even in the absence of movements in the current account and without operations. The presence of debts on the submission of declarations and other types of reporting serves as a reason for refusing to close an individual entrepreneur. Only after a successful reconciliation, cutting off all the "tails" on taxes and reports, you can continue to liquidate.

As a result of the work done on the verification - obtaining a certificate-extract from the relevant authorities. For example, in the territorial office of the Pension Fund, such a document is issued confirming the absence of debts. Certificates from the Social Insurance Fund have been abolished since 2016.

The following is the procedure for deregistration of cash register equipment. This applies to those individual entrepreneurs who were required to apply it depending on the type of activity. To remove the cash register from the register, you need to take the device, its technical passport, documents on its registration and use and provide them to the tax inspector.

It is carried out to identify unfulfilled debt obligations and amounts that have not been returned to the sole proprietor from buyers. Debts include settlements with all counterparties with whom the interaction took place, and to whom, as a result, the SP did not transfer the required amounts. Debt can arise to staff, suppliers, the budget, extra-budgetary funds. Hassle-free deregistration of IP is ensured by the repayment of all debts.

It is ethical to decide to notify suppliers and buyers in advance of the planned liquidation. This will help other economic entities to plan their activities, in the prescribed manner to deal with emerging disagreements over debts, etc.

Dismissal of employees

According to the provisions of the Labor Code of the Russian Federation, it is imperative to notify employees of the upcoming closure. The liquidation is communicated to employees 2 months before the planned closing date. If a person works under a fixed-term contract, he must receive a notification 3 days in advance. Those doing seasonal work are warned one week in advance.

The law does not provide for a unified notification form, so the employer approves it independently. Be sure to indicate in the notice the date of termination of the employment contract and the reason for its cancellation. Upon receipt of the notification, the employee must sign, confirming the familiarization with the document.

Despite the vague wording, which is more applicable to organizations, SP is also recommended to warn employees about the termination of activities in advance. It is not possible to do this only in the case of a forced close. At the final stages of the IP work, the final payments are made with the personnel. Only after notification and settlement is the dismissal of hired workers.

The size of the state duty for closing an individual entrepreneur is established by subparagraph 7 of paragraph 1 of article 333.33 of the Tax Code of the Russian Federation and is 160 rubles. The amount is small, but difficulties may arise when filling out the details of the payment document. It is important to fill in all the fields correctly, as a receipt containing errors will be rejected. The liquidation process will be suspended, and the fee will have to be paid a second time.

The transfer of the amount can be done in different ways:

• manually fill in the receipt (by yourself or resort to the help of a bank employee) and deposit cash;
• fill in the details in the payment terminal, where payment can also be made in cash;
• enter data through an ATM, then the debiting will be carried out from a bank card;
• you can pay and print the receipt through the bank's online service, which is used by the individual entrepreneur;
• informational progress has also affected public services, therefore, it is possible to form a payment using a special portal of public services.

Whatever method the individual entrepreneur chooses, a check or a receipt confirming payment must be attached to the package of documents submitted to the IFTS.

When liquidating an individual entrepreneur, closing an account is not necessary, but it is advisable for an individual:

1. Account movements can be perceived by the tax office as the functioning of a business. Naturally, after the closure of the IP, it is illegal, which can lead to suspicions of tax evasion.
2. Often, an agreement with a bank provides for the closure of an account upon liquidation of an individual entrepreneur.
3. For an individual, the conditions under which an account is maintained for a business are not favorable. Additional non-free parameters make life easier for individual entrepreneurs, but they are completely useless and not important for an individual.

Please note that termination of the agreement with the bank will also take some time.

Filling out an application

The application for voluntary liquidation is filled in on the P26001 form.

The unified form includes the following data to fill out:

• Full Name;
• OGRNIP;
• taxpayer identification number;
• contacts for communication.

The application is certified by the signature of the entrepreneur personally directly at the Inspectorate of the Federal Tax Service or in the presence of a notary when sending the document through an authorized representative.

The entire package of documents required to complete the activity of an individual entrepreneur is submitted to the tax office at the place of registration. If the activity was carried out in another region or in another territory, the papers are transferred there in person, through a representative, by registered mail or in electronic form.

Submission of an application via the Internet is possible on the State Services website. This requires a confirmed record and digital signature. The documents are sent in a special order, which will be prompted by the program.

The FTS is given 5 working days to consider the application and make a decision. When submitting documents through public services, the result of the acceptance or refusal of the application comes to the personal account of the individual. The final document confirming the completion of the IP is a notice of deregistration of the IP in the form 2-4- Accounting. In USRIP, a note is made about the liquidation of the case.

One and the same citizen has the right to engage in entrepreneurship again after the closure of the IP, re-registering.

A new IP can be opened even immediately after closing. At the same time, there are no special conditions, the collection of documents is carried out as for the first time. But this year, the tax regime that was in effect before remains. A change in the taxation system is possible when submitting an application from a new calendar year.

The question of whether it is possible to close an individual entrepreneur without paying off debts will probably never lose its relevance. Previously, such a procedure was inconceivable and impossible. Now small business is supported in every possible way by the state. Therefore, the laws provide for situations when a businessman is unable to pay off debt obligations. At the same time, the functioning of a unprofitable individual entrepreneur generates new debts, since the obligation to transfer insurance payments remains.

So, an individual entrepreneur has the right to close a case even if there is an outstanding debt. It should be understood that the liquidation of an individual entrepreneur does not mean debt forgiveness. This is just a procedure in which unpaid obligations are transferred to an individual. A citizen who has closed an individual entrepreneur is responsible for all the resulting debts with his property and funds.

Information about outstanding obligations to suppliers does not fall into the IFTS. That is, this information will not become an obstacle to the closure of the IP. A responsible entrepreneur will not enjoy the trust of counterparties. To prevent the emergence of a conflict situation, you can draw up and sign a mutually agreement that provides for the timing of repayment of debts after closing. Otherwise, the individual entrepreneur has the opportunity, which does not mean voluntary liquidation, but compulsory, that is, the debt will be written off at the request of the court.

Each debt has a limitation period of 3 years. As for the debt to the budget, the situation is different here. An attempt to close an individual entrepreneur with such a debt will not be crowned with success. Taxes should be listed beforehand to avoid the accrual of fines.

The presence of debts to off-budget funds does not stop the IP liquidation procedure. But it should be understood that such a debt will not be forgiven or forgotten. Permission to non-payment of contributions cannot be obtained: funds will be requested from an individual even after the business is closed. The entrepreneur is given a period of 14 calendar days after the closure of the case to transfer payments to the FIU.

Some IFTS refuse to terminate the activities of individual entrepreneurs until the debt to the Pension Fund is repaid. It is illegal, but no one is immune from such a turn.

Another important point is the presence of debt and the lack of funds to pay off it. If this is the case, the debt is collected at the expense of the property of the individual (except for the fact that cannot be seized by law).

The procedure for closing an individual entrepreneur is relatively simple, such as, for example, the liquidation of an organization, but it requires no less attention and responsibility. Having weighed all the pros and cons, having made sure of the correctness of the decision made, you can proceed to closing.

To do this, you need to carry out preparatory steps:

• settle accounts with counterparties;
• terminate the agreement with the bank;
• submit all forms of reporting;
• reconcile with the budget and extrabudgetary funds.

The final stage will be the collection of all documents together and their submission to the IFTS. Having dealt with the process of liquidating an individual entrepreneur, one must not forget about the obligation to keep documents for 4 years. Until the last, they leave an extract from the USRIP on the closure of a business, contracts, primary documents, etc.

Businessmen with the status of individual entrepreneurs have obligations to the state and a number of official institutions. Therefore, if the entrepreneurial activity “did not go well” or the person decides to switch to another form of doing business, he will have to say goodbye to the individual entrepreneur, observing a number of formalities. Let's talk about what is needed to close the IP in our article.

The abbreviation "IP" has come to replace the more cumbersome "Individual Entrepreneur" (that is, "an entrepreneur without the formation of a legal entity") in modern Russian legislation. At one time, in parallel with the individual entrepreneur, the term "private entrepreneur" was also used, which had absolutely the same meaning. As a result, all possible confusion with several equivalent names was resolved in favor of a single name. The phrase "individual entrepreneur" became it.

the terms unincorporated legal entity and "private entrepreneur" were replaced by individual entrepreneurs

Since the time when the individual entrepreneur was still called an individual entrepreneur, the essence of this type of individuals has remained unchanged. The status of an individual entrepreneur frees a person from the need to create a legal entity, while allowing him to engage in commercial activities. In general, in comparison with a “firm”, an individual entrepreneur has many advantages, however, there are also very serious disadvantages and “pitfalls”. Most clearly, all the subtleties can be traced by comparing the fundamental differences between a legal entity and an individual entrepreneur.

Table 1. The difference between individual entrepreneurs and legal entities

There are also a number of differences between an individual entrepreneur and a legal entity, however, the main advantages and disadvantages of the status of an individual entrepreneur can be traced in the table above. The main risk of registering as an individual entrepreneur is the need to bear responsibility for the obligations assumed in full with all property belonging to an individual who carries out commercial activities. Another significant disadvantage, experts say, is that in relation to individual entrepreneurs, social insurance deductions are calculated even if no activity in the calendar year was carried out at all.

Do I need to close the IP?

Based on the nuances that were considered in the previous paragraph, the answer to the question: is it necessary to close an individual entrepreneur, if entrepreneurial activity is in fact not being conducted, is obvious. Yes, this must be done in order to avoid unnecessary expenses and other unpleasant surprises.

It is important to understand that all the steps that must be taken by a person wishing to part with the status of an individual entrepreneur are fixed in the Civil Code of the Russian Federation, and they should be strictly adhered to. Violation of the sequence is not permitted by law.

Some entrepreneurs who decide to part with this status mistakenly believe that when they liquidate an individual entrepreneur, they will not have to answer for the debts accumulated in the course of their commercial activities. In fact, this is not the case. Yes, an individual entrepreneur can be closed without paying off debts, however, this will not save the ex-businessman from having to answer for these obligations.

What you need to close the IP: step-by-step instructions

The reasons for the liquidation of an individual entrepreneur may be different. Among the most common are the following:

• the closure of an individual entrepreneur on his own initiative of an individual entrepreneur who has decided to part with this status;
• upon the death of this business entity;
• as a result of a court decision (such a procedure is considered compulsory liquidation);
• in the case when an individual entrepreneur falls under a sentence implying a ban on engaging in this type of activity;
• if an individual's registration of residence on the territory of the Russian Federation ends.

At the same time, only the first option is understood as voluntary closure. In other situations, the personal initiative of an economic entity may not be taken into account.

The standard procedure for closing an IP consists of six consecutive stages. They must be performed in order, any options in this case will be inappropriate. The list of required steps is as follows:

• collection of a full package of documents that are required to close an individual entrepreneur;
• payment through the bank of the state duty for closing an individual entrepreneur;
• providing the required information to the local authority of the Pension Fund;
• submission of a package of documents to the local tax office;
• obtaining a certificate of deregistration of an individual entrepreneur with the Federal Tax Service;
• deregistration in the Federal Fund of Compulsory Medical Insurance, as well as in the Pension Fund of the Russian Federation.

All these actions are preceded by a rather intense preparatory stage, during which it is necessary to find out whether the individual entrepreneur has any debts. Experts who are knowledgeable in the procedure for liquidating an individual entrepreneur may argue that the tax office can terminate an individual entrepreneur with debts, but such a development of events is extremely undesirable - in the future, an individual who has lost the status of an individual entrepreneur will still have to answer for these obligations.

After paying off the debt, it is necessary to resolve all issues related to insurance payments to the pension fund - this applies to those individual entrepreneurs whose activities involved interaction with hired personnel. All the subtleties of this procedure are fixed in the Labor Code of the Russian Federation, in article 81. Upon termination of contracts with employees, the ex-employer ends interaction with medical and social insurance funds. If this is not done, the obligation to pay contributions for employees will continue after the closure of the IP.

Another important point will be the termination of all agreements with counterparties, which may include both other individual entrepreneurs and legal entities.

Then it is time to deregister all cash register equipment (if it was used in the course of business) and close the current account that was used for doing business. After all the components of the preparatory stage have been successfully completed, you can proceed directly to the six steps described above.

Some points of this instruction often raise certain questions from individual entrepreneurs who have decided to liquidate an individual entrepreneur. Below we will consider the most typical ones.

What documents are needed to close an individual entrepreneur?

The main document for closing an individual entrepreneur, if it is carried out of the free will of an individual, is his application for state registration of the termination of his activities in the status of an individual entrepreneur. This is a standard form in the P26001 form, it can be downloaded from the official website of the Federal Tax Service, downloaded from our website, or received in paper form directly from the tax office.

This application looks like a one-page questionnaire, in which four columns are mandatory:

• a line for indicating the main state registration number of an individual entrepreneur, or OGRNIP;
• field for the taxpayer identification number, that is, TIN;
• data on the surname, name and patronymic of the applicant;
• contact details so that tax officials can contact the person who submitted this application.

If an economic entity that plans to close an individual entrepreneur submits an application to the tax authority in person, he must have a passport of a citizen of the Russian Federation with him.

An important point! The application must be signed in the presence of an employee of the Federal Tax Service. Forms signed in advance will not be accepted from you. If you plan to send the application by mail or submit it through a representative, without personal presence, your signature on the power of attorney must be certified by a notary.

The next mandatory part of the package of documents required to close the IP is a receipt confirming the fact of payment of the state duty. The amount of this fee is relatively small - it is 160 rubles. You can download the receipt on the FTS website. Upon making the payment, it is recommended to make a photocopy of the document that will be provided to the tax office. This will save you from the need to re-pay the state duty if this receipt is lost through no fault of yours.

The number of documents that must be provided complete with a receipt and an application may also include a mandatory confirmation of deregistration of the cash register, if the cash register was used in the course of commercial activities.

SP is closed, do I need to submit a declaration?

Upon state registration of termination by an economic entity, so-called liquidation declarations are submitted as an individual entrepreneur. The filing of a liquidation declaration is carried out regardless of the reporting period. At the same time, the time frame in which this should be done varies for each taxation system.

For an individual entrepreneur who worked on the "simplified" system, the deadline will be the 25th day of the month that follows the month of termination of activities. For those who worked on UTII, the period will be five days shorter - until the 20th day of the next month. 3-NDFL, however, required under the general system, must be filed no later than five days from the date of the actual closure of the IP.

When you close an individual entrepreneur, what reports do you need to submit?

The form of the liquidation declaration will directly depend on the tax system, on the basis of which the commercial activity of the individual entrepreneur was built.

Table 2. Declarations required for termination of individual entrepreneurship

Video - Do-it-yourself IP liquidation

Let's summarize

Those who have a direct understanding of the procedure and consequences of liquidation of individual entrepreneurs recommend that entrepreneurs who are going to complete their activities first solve all the remaining issues of a financial and labor nature. First of all, you need to pay off with employees, if any, and then close a bank account and make all prescribed payments to insurance and pension funds. These actions are best done before submitting an application to the tax office, since the very fact of the liquidation of an individual entrepreneur does not mean the termination of the obligations of a person who has ceased to be an individual entrepreneur.

When the entire list of actions required for the liquidation of an individual entrepreneur is completed in the prescribed manner and there is no debt of any kind, the exclusion of the individual entrepreneur from the Unified State Register of Individual Entrepreneurs (abbreviated as USRIP) is carried out within five days, starting from the date of submission of the application. The final result of the termination of the IP in this case is the issuance of a certificate of exclusion from the USRIP. After that, if the decision to terminate commercial activities without forming a legal entity was made by an economic entity on his personal initiative, a new IE may be opened.

In general, the procedure for closing an IP is currently simplified as much as possible. Suffice it to mention that this can be done even if the individual entrepreneur has unfulfilled obligations. However, as practice shows, when registering a refusal to carry out entrepreneurial activities, the optimal option is when all the problems accumulated in the course of work are first solved, and only then the IP closure procedure is initiated.

This step-by-step instruction describes in detail the procedure for closing the IP. With its help, you will get the most complete idea of ​​how to close an individual entrepreneur in 2019, and also save your time searching for the necessary information.

1. Choosing a way to close the IP

There are two ways to close the IP:

1. Self-closing IP. A fairly simple procedure, which consists in preparing a number of documents and performing some preparatory procedures (payment of taxes, fees, dismissal of employees, etc.). In addition, after going through all the steps of self-closing an IP, you will gain invaluable experience that may be useful to you more than once.
2. Paid IP closure through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of closing the IP on their own.

How much does it cost to close the IP

Close IP on your own

Paid to close an individual entrepreneur through a specialized firm

The cost of a paid IP closure depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for closing an individual entrepreneur, as a rule, is not included in this amount.

Note: the cost does not include the costs of taxes and fees, fees, fines that may need to be paid, as well as the costs of settling with employees (if any).

Comparison of independent and paid closure of IE

2. We perform preparatory actions

An individual entrepreneur, before its closure, according to the law, must fulfill only the first two points, the rest he can fulfill after the termination of activities. But, in practice, the tax authorities often require the execution of all the actions described below at once.

Payment of taxes, fines and penalties to the IFTS

At this stage, you need to know exactly what amounts of taxes, fines and penalties you need to pay. Directly, the amount of taxes payable depends on the tax system in which the individual entrepreneur is located. You can get accurate information about the existing debt and overpayment of taxes, fees and fines by reconciling the calculations with the tax authority.

You can read more about individual entrepreneurship taxes on this page.

Payment of insurance premiums "for yourself"

Deregistration of cash register equipment

If by the time of the IP closure you have not made the transition to a new cash register, to deregister you need to write an application, and on the day it is submitted to the tax authority, call an engineer of your TEC, who must withdraw a fiscal report. Next, you need to submit the following documents to the IFTS (the list in different tax authorities may differ):

• deregistration statement;
• KKT passport;
• CCP registration card;
• cashier-operator's journal;
• agreement with the Central Technical Service Center;
• withdrawn fiscal report;
• passport;
• copy of the latest reporting (declaration, balance sheet).

In the event that you work at an online checkout, to deregister you will need:

1. Draw up an application for deregistration of an online cash register and within one working day from the date of the occurrence of the circumstances in connection with which the cancellation was required, send it to the Federal Tax Service (in any tax office in paper form, through the personal account of the KKT, or through the OFD). Additionally, you need to provide a report on the closure of the fiscal accumulator.
2. Receive a card on deregistration of a cash register. The term for the formation of the FTS card is 5 working days from the date of submission of the application. After another 5 working days, you will be sent an up-to-date card through the office of the KKT or OFD (if you wish, you can request a paper copy from the tax office).

3. We prepare the necessary documents for closing the IP

Application for the closure of the sole proprietor

An application in the P26001 form is the main document required for the termination of the activity of an individual entrepreneur (download the form). You can see detailed instructions for filling out, as well as samples of the 2019 application on this page.

Receipt for payment of state duty

In 2019, the state duty for closing an individual entrepreneur is 160 rubles... You can generate a receipt, as well as pay for it via the Internet using this service on the official website of the Federal Tax Service (section State duty for registration of individual entrepreneurs). There you can also print a paper receipt and pay for it at any convenient branch of Sberbank.

4. Checking the collected documents

The final set of documents should include:

1. Application for closing IP (form Р26001) - 1 copy.
2. Original receipt of state duty with a mark of payment.

5. Submitting documents to the tax office

The collected documents must be submitted to the tax authority that registered it (for example, in Moscow it is IFTS No. 46), and not to the one where it was registered (this does not apply to paying taxes and submitting reports). You can find out the address and contact details of your tax office using this service.

When submitting documents to the Inspectorate of the Federal Tax Service on their own, an individual entrepreneur does not need to certify the signature on the application. However, when submitting documents through a trusted representative or sending documents by mail (always with a declared value and a list of attachments), notarization is required.

6. We receive a document on the closure of the IP

After receiving the documents, the tax service is obliged to issue (send) a receipt for their receipt and close the IP within 5 days by issuing (sending) you an appropriate notification (form No. 2-4-Accounting) and the USRIP record sheet.

After the IP closure

Please note that:

• an individual is not exempt from paying taxes, fines, insurance premiums and other debts received during his activity as an individual entrepreneur;
• if any of the steps described above to prepare for the IP closure were not performed, then after the closure they must be performed as soon as possible;
• if there is a SP seal, its destruction is not necessary;
• if necessary, an individual entrepreneur can be opened again immediately after closing (for example, for a quick transition to another taxation system).