Documents for closing the IP in the year. How is the liquidation of IP in Russia? Close step by step instructions. What needs to be specified

This step-by-step instruction describes in detail the procedure for closing an IP. With its help, you will get the most complete picture of how to close an IP in 2020, as well as save your time searching for the necessary information.

Note! From September 1, 2020, the Federal Tax Service will be able to force shut down subject to the following conditions:

• the last reporting from him was received more than 15 months ago, or during this period he did not buy a patent;
• for IP is listed and fees.

After that, it will not be possible to become an IP for 3 years. Therefore, it is better to deregister on your own if entrepreneurial activity is not conducted. In addition, a forced exclusion from the register will not relieve the entrepreneur of debts on taxes and fees.

1. Choose a way to close the IP

There are two ways to close an 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 can be useful to you more than once.
2. Paid closure of IP through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of closing an IP on their own.

How much does it cost to close an IP

Close your IP

Paid to close an IP through a specialized company

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

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

Comparison of independent and paid closure of IP

Closing method	Advantages	Flaws
Self-closing IP	Useful experience in preparing documents and communicating with government agencies. Saving money on paid services legal companies.	Possible refusal to close the IP due to errors in the prepared documents. The result is a waste of time and money. BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.
Paid closure of IP through a law firm	The specialized firm assumes the risk of refusal to close the IP. Preparation, submission and acceptance of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will be poorly versed in the procedure for closing an IP.

2. We make preparatory actions

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

Payment of taxes, fines and penalties in 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 taxation system, on which the individual entrepreneur is located. Get exact information about the existing debt and overpayment of taxes, fees and fines can be done by reconciling the calculations with the tax authority.

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

Paying insurance premiums for yourself

Deregistration of cash registers

In accordance with the law 54-FZ of March 22, 2003, companies and individual entrepreneurs are required to use cash registers when paying for goods, work or services. Individual entrepreneurs on OSNO and USN were supposed to switch to new cash registers from 2017, but a deferment was provided in the service sector. IP on UTII and patent use cash registers from July 1, 2019. However, there is an exception - these are entrepreneurs who do not hire workers and are not engaged in retail. They can work without cash registers until mid-2021, regardless of the tax system.

Note. It is forbidden to use old-style cash registers in 2020.

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

1. Fill out an application for deregistration of the online cash desk and, within one working day from the date of the occurrence of the circumstances that required the withdrawal, send it to the Federal Tax Service (to any tax office in paper form, through the personal account of the CCP, or through the OFD). Additionally, you need to provide a report on the closing of the fiscal accumulator.
2. Get a card on deregistration of CCP. The term for the formation of the FTS card is 5 working days from the date of application. After another 5 working days, you will be sent an up-to-date card through the KKT office or OFD (if desired, 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 IP

An application in the form P26001 is the main document required to terminate the activities of an individual entrepreneur (download the form). Detailed instructions on filling out, as well as sample applications that are relevant in 2020, you can see on this page.

Receipt for payment of state duty

In 2020, the state duty for closing an IP 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 IP). There you can also print a receipt in paper form and pay for it at any convenient branch of Sberbank.

4. We check the collected documents

The final set of documents should include:

1. Application for closing the IP (form P26001) - 1 copy.
2. Original receipt of state duty with a mark of payment.

5. We submit 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 reporting). You can find out the address and contact details of your tax office using this service.

When self-submission of documents to the IFTS, 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 an inventory of the attachment), notarization is necessary.

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 sending you email the corresponding notification (form No. 2-4-Accounting) and the USRIP Record Sheet.

After the closure of the IP

Please note that:

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

Quite often, the business of individual entrepreneurs is far from going the way you want: sales are falling, new contracts are not concluded, transactions are not carried out. To all this grow fixed insurance payments in off-budget funds, taxes are increasing, crisis phenomena are growing. Such situations, both external and internal, threaten many individual entrepreneurs with ruin and ultimately lead businessmen to decide to close their business. This is not the easiest procedure, since it has its own characteristics, depending on certain circumstances with which individual entrepreneur reached the final stage of its activity. Below is a step-by-step instruction for removing an individual entrepreneur from the state registration in different cases.

IP closing options: independently or with the help of specialists

There are two ways to close an IP - do everything yourself or use the services of qualified specialists. If preference is given to the first option, then you will have to personally collect documents and run around the authorities, but it will be much cheaper than deregistering an individual entrepreneur with the help of law firms. As practice shows, the majority of former merchants decide to deregister the IP from the tax office on their own, which is not surprising in general - as a rule, IP is not closed because of a good life and they do not have extra money.

Most often, the services of specialized law firms are addressed by those individual entrepreneurs who have any problems, for example, debts have accumulated and the person does not know how to act correctly in this case. Professional lawyers will help resolve all issues and remove the IP from state registration without unnecessary delays and disagreements with the tax.

Important! If the IP actually ceased its activities, but did not file an application with tax office on deregistration, he will have to continue to make fixed insurance premiums to the Pension Fund of the Russian Federation.

Lack of income is not grounds for termination of these payments. That is why, if the business is no longer working, then it is not worth delaying the removal of the IP from tax records.

Closing IP on different taxation systems

As you know, in Russia there are several taxation systems: basic and special. Each entrepreneur has the right to choose any of them, depending on which one is the most beneficial for him in terms of expected future payments.

In principle, the process of deregistration of an individual entrepreneur with the tax office does not depend on which tax regime he used earlier in his activities.

And even if a businessman used two tax systems at once, for example, which is not so rare, it will not matter either - the procedure is the same for everyone.

So, let's go directly to the instructions.

Self-closing IP

Step 1

Before contacting the tax office with a package of documents for removing an individual entrepreneur from state registration, you should make sure that all obligations for debts to counterparties, non-budgetary funds and tax authorities are fulfilled. You also need to make all fixed insurance payments to the Pension Fund and the Compulsory Health Insurance Fund, submit all required reports, and prepare a tax return for submission.

Important! Now the tax inspectorate does not have the right to refuse to deregister an individual entrepreneur with unpaid debts. However, the obligation to pay them after the IP is closed will be transferred to an individual - a former entrepreneur. Thus, the accumulated debts will still have to be paid.

If an individual entrepreneur worked with cash registers, then before closing the IP, it is necessary to produce it in the tax office. The process is simple, but it will also take some time. To do this, you need to contact the technical center with which the individual entrepreneur has concluded a service agreement and receive a fiscal report there. Then you need to collect the package of documents required for this procedure (and it is not small) and take it all to the INFS at the place of registration.

If the individual entrepreneur had a bank account, it must also be closed before going to the tax office. The list of documents for the liquidation of a cash account in each bank is different and needs to be clarified. After the r / s is safely closed, it is necessary to notify both the tax authorities and extra-budgetary funds about this.

Attention! If an individual entrepreneur wants to close his current account before starting the procedure for deregistering an individual entrepreneur from the state register, then he must notify the tax office about this without fail during the week before the start of the operation. Otherwise, the entrepreneur faces administrative liability and a fine of five thousand rubles. However, if the account is closed after the IP is removed from registration, then no one needs to be notified.

Step 2

After all the preliminary work has been done, you need to go to the territorial tax office and take the details for payment there state duty to close the IP.

As you know, individual entrepreneurs are registered with the tax authorities at the place of residence, which means that they should apply there.

In 2016, the state duty for the removal of an individual entrepreneur from tax records is 260 rubles. If there is no time for a personal visit to the tax office, you can use the Internet and download the receipt form from the website of the Federal Tax Service. There you can also find all the necessary explanations for self-filling the receipt or press a special button and order its automatic generation.

To pay the receipt, you can go to the nearest branch of Sberbank of Russia, where you will need not only details, but also the payer's passport, or you can again resort to Internet services.

Having made a payment according to the details specified in the receipt form through the online service, it is necessary to print a receipt on the printer for the transfer made and save it for further presentation to tax specialists.

With a check from Sberbank, you must do the same, that is, save and then hand it over to the tax authorities along with all other documents.

Step 3

The next step in closing an IP is writing an appropriate application. It is written in the form R 26001 and is the most important document of voluntary will to close your business.

From the moment the application for the removal of an individual entrepreneur from registration with the tax authorities was handed over to the tax authorities, this process can be considered running.

You can write an application either in person at the local tax office, or by downloading it from the website of the Federal Tax Service and filling it out at home either by hand or directly on the computer.

Attention! When filling out an application for closing an IP on your own, you should strictly adhere to the instructions published on the website of the tax service. The slightest mistake can lead to a refusal to deregister. At the same time, if the application has already fallen into the hands of the tax authorities together with the state duty and has been registered by them, no one will return the state duty when a refusal is made.

Step 4

Submission of the main package of documents to the tax office. By the way, it is not so big and is formed elementarily. It includes:

• an application in the prescribed form for deregistration;
• check for payment of state duty;
• passport and its photocopy;
• copy of TIN;
• the Certificate of Registration received upon registration;
• a certificate from the Pension Fund of the Russian Federation on the absence of debts on fixed insurance payments from the individual entrepreneur;
• declaration filled out in accordance with the rules.

Before submitting the documents, you need to make sure once again that they are all filled out correctly. After their acceptance, the tax inspectorate specialist will issue a receipt on receipt of the above documents.

Step 5

Through five working days- and just so much time, according to the law, the tax authorities have the right to spend on making a decision to close the IP, the former entrepreneur will need to go to the inspection again with an identity document and a previously received receipt. If everything went as it should, then he will be given a Certificate of deregistration of the individual entrepreneur from the state register and an extract from the EGRIP. From now on, these documents will be official confirmation of deregistration of an individual entrepreneur with the tax service.

Note! In situations where the former individual entrepreneur does not appear at the tax office after a five-day period, the tax authorities send him closing documents through Russian mail. The place of registration will be indicated as the address.

It happens that an individual entrepreneur does not have the opportunity to go to the tax service for deregistration documents. In this case, when submitting an application, he should immediately be informed to which address he will need to send these papers.

Closing an IP through a trustee

Sometimes it happens that an individual entrepreneur, for some reason, does not have the opportunity to personally deal with the removal of an individual entrepreneur from the state register. In this case, he can use the help of a trusted person. To do this, he needs to go to the notary together with his representative and draw up a special power of attorney there.

Important! For tax authorities, only a notarized power of attorney matters. A simple power of attorney, without the signature of a notary, will not be considered valid.

In addition to the power of attorney, the IP representative will need to submit to the tax office the same documents that are required for the personal closing of the IP, namely: a passport with a copy, TIN, Certificate of state registration of the IP, the original receipt for payment of the state duty, an application, a declaration and a certificate from the FIU on the absence debts.

Five days after the submission of documents, the trusted person must approach the tax office again with a power of attorney and receive a certificate of deregistration.

Closing IP through the mail

Another option for closing an IP if it is impossible to be personally present at the tax office is through Russian mail. In principle, this method is not much different from the usual one, but it still has some nuances.

Let's start with the fact that you can send a letter with documents for closing an IP to the territorial IFTS by mail from any locality in Russia.

However, before putting original documents (for example, certificates of state registration of individual entrepreneurs) in an envelope, you should definitely make copies of them for yourself.

To comply with the rules for sending documents by mail and to avoid possible problems it is necessary:

• make an inventory of all sent documents in two copies, put one in an envelope, keep the other;
• choose registered mail with acknowledgment of receipt as a delivery method - in the future, this will allow the sender to find out the exact date the letter was received by the tax service.

Note! In the case of sending a package of documents for deregistration of an individual entrepreneur through the mail, the date of submission of documents will be considered not the day the letter was sent, but the date the letter was received by the tax authorities.

Since when sending documents by mail, it will no longer be possible to correct errors, you should double-check the correctness of their filling several times. Otherwise, the tax authorities will refuse to close the IP and the applicant will incur additional losses (for example, the PFR will continue to accrue fixed contributions).

Closing IP through multifunctional centers (MFC)

The multifunctional centers that have recently appeared everywhere are designed to ease the thorny path of citizens in bureaucratic corridors. In the MFC, you can do many different bureaucratic operations, for which previously it was required to visit several instances at once in different parts settlements. It is clear that individual entrepreneurs were immediately interested in the question: is it possible to close an IP through such a multifunctional center?

The answer here is not so clear cut. Despite the fact that in some regions of the MFC they really offer such a service, you should not rush to use it. The fact is that the tax authorities use this method of filing an application for deregistration of an individual entrepreneur do not welcome. Even on the website of the Federal Tax Service, in the section for submitting documents, there is no line “through the MFC”. This is due to the fact that the tax authorities prefer to control the entire process themselves and not waste time working through intermediaries.

Closing IP via the Internet

Thanks to rapidly developing technologies, today it is possible to file documents for the closure of an IP via the Internet. To do this, you need to scan all paper documents, download and fill out an application for deregistration, pay the state duty (you can also use the Internet) and also scan a payment receipt, and then send this entire package to the website of the Federal Tax Service.

Attention! The only condition that must be met in order to send documents online is to certify them digital electronic signature . Otherwise, the tax authorities simply will not accept them.

If everything went well and the documents were accepted for consideration, then the tax specialists will send a confirmation letter to the specified e-mail. Then everything is as usual - in five days the decision will be made, and it will be possible to obtain a certificate of termination of the IP. If you don’t want to follow him to the tax office, you have to wait a bit - after a while a letter with this document will arrive at the registration address.

Closing a sole proprietorship with debts

By law, tax service specialists are required to accept an application for the removal of an individual entrepreneur from state registration, even if he has outstanding debts. Moreover, it does not matter to whom these debts exist: to contractors, off-budget funds, or the tax service itself.

The whole procedure is exactly the same as when deregistering an individual entrepreneur without debts. No additional information is required

Important! After the closure of an individual entrepreneur, according to the law, an audit and subsequent additional tax assessment can be carried out for another three years.

If everything went well, there is no need to think that the debts have dissolved by themselves. No, they simply pass from the debtor-individual entrepreneur to him, but only as an individual.

Note! There is a small nuance: if debts were formed three years before the closure of the IP, then they can no longer be extinguished, since a three-year limitation period comes into force here. That is, even if it comes to court, you can safely appeal to the past statute of limitations.

What to do after removing the IP from the state register

After the Individual Entrepreneur is removed from registration with the Tax Service, it is necessary for further four years keep all documents relating to its activities. They may be needed if there are any controversial situations or the tax authority or other regulatory authorities, for some reason, decide to inspect this individual entrepreneur.

The saved archive will help protect yourself from possible unpleasant consequences and unexpected surprises.

Thus, the closure of IP in different situations has its own characteristics. If, after reading this article, there are still some questions and unexplained points, it is better to consult on them at the nearest tax office. Recommendations and advice from experts will help save time, effort and money.

The termination of the activities of an individual entrepreneur is not at all a rare occurrence in our country. At the same time, in order not to pay tax fees, it is better to close the IP immediately.

About how to do it right, about all the important nuances of this procedure, and will be discussed in this article.

Possible reasons for liquidation

Individual entrepreneurs stop their commercial activities for a number of reasons:

• Most often, IPs are closed if the entrepreneur himself made such a decision. This is usually due to insufficient profits, poor cost recovery, rising rents or taxes, health or difficult life situations, business expansion, etc.
• Another reason for the termination of the activity of an individual entrepreneur may be the death of an individual who carried out the activity. In this case, the official closure of the IP is carried out by the tax authority on the basis of the transferred information about the registration of the death of an individual.
• An individual entrepreneur may also be closed due to circumstances not related to the decision of the entrepreneur. Quite often the exercise commercial activities terminated by a court decision (for example, if the IP was recognized in judicial order bankrupt). A copy of the court decision on the bankruptcy of the entrepreneur is sent to the tax authority, after which the specialists mark the closure.
• Another reason why an entrepreneur ceases his activity is a court decision on the forced closure of an individual entrepreneur. For example, an entrepreneur may be temporarily deprived of the right to conduct business for violation of the law (for example, non-payment of taxes, failure to provide declarations, false information in the declaration, etc.).
• If an individual leaves the country (permanently or for a certain period of time) and at the same time loses Russian citizenship, the right to engage in entrepreneurial activity is also lost. An individual entrepreneur is also liquidated if the registration of a person in the territory of the Russian Federation is no longer considered valid.

What is needed to close the IP

The procedure for closing an IP usually does not cause difficulties and does not require the entrepreneur to provide a large package of documents. The first thing you need to have with you is, of course, your passport. Also, the entrepreneur must write a statement of termination entrepreneurial activity, which will subsequently be provided to the tax authority.

Application form P26001 you can also ask tax officials. The closing statement contains the following information:

• the name of the tax authority and the inspection number (at the very top of the first page);
• information about the entrepreneur (full name, passport details, registration address);
• number of the certificate of registration as an entrepreneur;
• date of registration;
• the application for termination of activity itself;
• applicant's signature;
• Contact details;
• other information filled by a specialist.

It is important to note this point: if the entrepreneur himself submits the documents, it is not necessary to certify the application.

If, instead of an entrepreneur, a representative is in the tax office, there must be a executed and notarized power of attorney. Also in the application itself, the corresponding mark of the notary is affixed.

So, the application is ready, the passport is in hand. Remains pay the state duty. Without receipt of payment, closing proceedings cannot be started. The amount of the fee is 160 rubles. You can ask for a receipt at your tax office, and even more convenient - use a special service on the website of the Federal Tax Service. With it, the receipt will be generated automatically.

Paying the fee is also very easy. You can go to any bank (for example, Sberbank) and carry out the operation there. Those who have access to Internet banking can pay the receipt without leaving their home (in this case, you need to remember to print the receipt). It is important to specify the details correctly so that you do not have to pay a double receipt.

Step by step closing procedure

The step-by-step procedure for closing an IP is as follows:

1. You need to contact the tax office, which carried out registration as an individual entrepreneur. There you also need to take a receipt for payment of state duty. If you still have doubts about which tax office to apply to (this occurs if registration was carried out in one place, and registration in another), you can call the Federal Tax Service Administration in your region, give your details and the registration certificate number IP, after which the specialist will name the inspection where you need to contact.
2. Drawing up an application for closing (take the form from the tax office or download it on the Internet). If filling is difficult, you can contact a specialized company or consult the same tax office. Closing dates depend on the correctness of the filling, since if an error is found, everything will have to be redone again.
3. Payment of state duty. It should be noted that the fee is paid only in the event of an independent decision of the entrepreneur to close. If the IP was declared bankrupt or if the liquidation is carried out by a court decision, you do not need to pay a receipt.
4. Providing documents (receipt, passport and application) to the tax office. From the tax officer you need to get a receipt for the receipt of documents. You can also submit documents through a representative (in this case, there must be a power of attorney, and a notary's mark must be affixed to the application) or sent by mail (with a list of attachments and declared value).
5. 5 working days after the submission of documents, you can receive a certificate of registration of the termination of business activities. Along with this document, an extract from the unified state register of individual entrepreneurs must be provided. If the entrepreneur does not appear at the tax office after the deadline for preparing the certificate, the documents will be sent by mail to the registration address.

For a step-by-step description of the liquidation of business, see the following video:

Is a certificate from the FIU required?

Another important point is a certificate from the Pension Fund. Now, in order to close, you do not need to take a certificate from the pension that there are no debts, but this does not relieve you of the obligation to pay contributions. Unpaid debts, one way or another, will "hang" on the entrepreneur, so it is better to immediately pay off all the debt.

Despite the fact that providing a certificate from a pension is not a prerequisite for closing, some tax authorities still require this document.

It must be remembered that this requirement is not legitimate, and in the event of such an action by the inspector, you can first write a complaint addressed to the head of the inspectorate, then to the Office and other higher authorities.

After receiving a certificate of closure, you need to go to the Pension Fund and ask specialists for an extract on the remaining payments. There you should also receive receipts, which can be paid at the same Sberbank. After submitting paid receipts to the Pension Fund, you need to obtain a certificate of no debt. If debts in the pension remain unpaid, fines will accrue, and sooner or later a demand for repayment of the debt will come. If the former entrepreneur ignores the demands for payment of debts, the outcome of the situation will be a trial.

It is also not necessary to notify the Pension Fund itself of the closure, specialists will deregister the entrepreneur after receiving relevant information from the tax office.

How to liquidate an individual entrepreneur with debts?

The procedure for closing an IP with debts is carried out in exactly the same way as without, namely: first, an application for closing is drawn up, after which the state duty is paid. The receipt and application must be taken to the tax office and receive a receipt for receipt of documents. All the requirements of the inspectors regarding the need to pay off debts before closing are unlawful.

Previously, to close it was necessary to take a certificate from the Pension Fund on the absence of debt. To do this, entrepreneurs first of all went there, took all the receipts, and after payment they received a certificate. Now this certificate for liquidation is not needed.

An individual has the right to repay the debt even after closing, but there is no need to delay this.

If the entrepreneur has decided to pay off all debts before the closing procedure, and there are not enough funds for this, it is necessary to apply to the court to obtain bankruptcy status. As a debt payment, property is described that is sold as soon as possible at a market price. If there is not enough property to pay debts, the entrepreneur is obliged to work, while the amount of the remaining debt will be deducted from the salary.

Liquidation of IP with employees

If entrepreneurial activity was carried out with the involvement of employees, you need to know some subtleties about how to close in this situation. The basis for the dismissal of employees is the closure of IP. The law on employment of the population states that 2 weeks before the dismissal, a notice of termination of the employment contract must be sent to the employment service.

The dismissal procedure itself is carried out as follows: an order must be drawn up for each employee drawn up under the contract. It is impossible to dismiss employees after the individual entrepreneur ceases to be listed in the unified state register. All employees must be laid off and calculated prior to making changes to the roster. If in employment contract there is no clause regulating payments in case of dismissal due to the closure of the IP, which means that compensation is not necessary.

Some important nuances

In the process of closing the IP (or after that), you need to submit tax returns on time. If there was no activity, and there was no income, you need to submit "zero" declarations. If the entrepreneur was registered with the FSS, a report must be sent there.

If the entrepreneur carried out activities using cash register, it must also be removed from the register. To do this, follow these steps:

1. On the day of filing an application for deregistration of a cash register, a fiscal report must be removed from the cash register.
2. In the tax you need to provide those. passport of the device, registration card, cash register, agreement with the CTO, passport and a copy of the balance sheet for the last reporting period.

Another procedure that needs to be done after the termination of the IP activity is closing a bank account. If the entrepreneur decides to close the account before submitting the application, it is necessary to notify the tax office of this a week before the operation. Otherwise, the entrepreneur will have to pay a fine. When closing an account after the termination of activities, there is no need to notify the tax office. The very procedure for closing an account is very simple: for this you need to come to the bank and fill out the necessary documents (the list varies in all banks).

After the procedure for closing a business is fully completed, it is necessary to keep documents and receipts in complete safety for at least four years. This will protect against possible misunderstandings and resolve disputes in the event of inspections by regulatory authorities.

Various life circumstances sometimes force an entrepreneur to stop their activities. In order to avoid unnecessary problems, it is necessary to follow the procedure for closing the IP provided by law. This procedure is not more difficult than, the main thing is to know: what and how to do.

Deregistration of IP in the tax in 2016

Termination of business activity individual subject to mandatory registration with the Federal Tax Service of Russia. In practice, situations often arise when an individual entrepreneur believes that he is no longer an entrepreneur only on the grounds that he does not conduct commercial activities. An additional reason to think so may be the closure of the current account, the destruction of the seal. However, all these actions are not documentary evidence of the liquidation of the IP. The status of an individual entrepreneur is removed from a citizen only after making an appropriate entry in the Unified State Register individual entrepreneurs. This procedure is carried out only after the submission of a certain package of documents.

Step-by-step instructions for closing an IP in 2016

Terminating an IP is much easier than. An individual entrepreneur must submit a minimum package of documents to the tax authority at the place of residence and receive a Certificate of Termination of Activities in five working days. From that moment on, the IP is considered officially closed.

But before submitting documents to the tax office, you must perform a number of actions:

• make settlements with contractors;
• close the current account;
• carry out the dismissal of employees - they must be notified of the upcoming termination of activities at least two months in advance;
• notify the licensing authorities of the termination of activities - surrender licenses and other permits, if they were obtained for the implementation of activities;
• prepare and submit all reports to extra-budgetary funds and tax authorities;
• destroy the seal.

Only after completing these steps, you can apply to the tax authorities with an application to close the IP. Note that if the individual entrepreneur did not have employees, then this preparatory process will not take much time.

Documents for closing an IP in 2016

To terminate activities as an individual entrepreneur, the following documents are required:

• passport of an individual;
• application form P26001;
• receipt of payment of state duty.

The application can be filled out with a ballpoint pen or typewritten. There is nothing difficult in filling it out. It is only required to indicate: last name, first name, patronymic, as well as TIN and OGRNIP. The application form can be downloaded from the official website of the tax authority or from any legal reference system.

Both the entrepreneur himself and any other person can apply to the tax office by notarized power of attorney. The law also provides for the possibility of sending an application by mail. In this case, it must be sent by registered mail with a description of the attachment. This option allows you to close the IP while in another city. Another option for filing documents for termination of activities is through a special service on the website of the Federal Tax Service.

The term for consideration of the application and making an entry in the EGRIP is five working days. After that, the former entrepreneur must come to receive the Certificate of Termination. If he does not receive this document within the specified period, the tax service will send the original certificate to the place of registration by registered mail.

Sometimes situations arise when an entrepreneur has not received this certificate, in which case he has the right to apply to the Federal Tax Service with an application for a certificate or its duplicate, or he can simply request a certificate that he does not have registration as an individual entrepreneur.

Receipt for the state duty for the closure of IP in 2016

To terminate the activity of an individual entrepreneur, you must pay a state duty. In 2016, its size is 160 rubles. To avoid errors, it is best to generate a receipt for payment on the tax website. You can pay it at any branch of the bank, as well as through personal accounts online banking. It is also possible to pay the current account of the entrepreneur, if by the time of submission of documents it has not yet been closed. By the way, the legislation does not contain any restrictions on the deadline for paying the state fee, so it can be paid even six months before closing.

The original receipt of the payment made is attached to the application for termination of activities.

Declaration at the closure of IP in 2016

Closing an IP does not remove the obligation to provide reporting for the period of business activity, even if it was not actually carried out. The procedure for reporting depends on the taxation system. For example, a simplified tax return must be submitted by the 25th day of the month following the month of termination of activity. The entrepreneur has the right to submit a report on the simplified tax system until the moment of filing an application for resigning from the status of an individual entrepreneur. This is especially true if the activity has not been carried out for a long time, so the "zero" report, submitted simultaneously with the filing of liquidation documents, will allow you to avoid an extra visit to the tax office. An entrepreneur working on UTII must report before the closing date, this is due to the specifics of this taxation regime.

If the entrepreneur had wage-earners, then before the closure of the IP, it is necessary to submit all reports on them to the Pension Fund, the Fund social insurance, report on personal income tax.

In addition, if the entrepreneur has a cash register, it is necessary to deregister it and submit a Z-report. The entrepreneur himself can keep or sell the KA.

Advice: if the entrepreneur has real estate used by him for business purposes, which he plans to sell, then it is advisable to do this before the termination of activities. In this case, the sales tax will be calculated depending on the taxation system used. For example, on the simplified tax system, income is 6%. When selling this property as an individual, you will have to pay 13%.

How to close an IP with debts in 2016 - step by step instructions

In some cases, debts become the reason for the closure of the IP. Obligations may arise both before creditors and before state structures: tax, PFR, FSS.

In practice, there are often situations when the decision to officially terminate activities as an individual entrepreneur is made after the initiation of enforcement proceedings in respect of debts on mandatory contributions to the Pension Fund. Previously, this debt prevented the closure of the IP - the tax authorities demanded from the entrepreneur a certificate of no debt to the Pension Fund. Currently, some tax authorities still request this document, but the existence of a debt cannot serve as a basis for refusing to register a termination of activity.

There is no legislative ban on the closure of IP in the presence of debt, including to the budget and extra-budgetary funds, therefore, it is possible to officially stop entrepreneurial activity with debts. Refusal to register the termination of activities may be appealed in court. But it should be remembered that even the removal of the status of an individual entrepreneur does not exempt from obligations that arose in the course of entrepreneurial activity. Therefore, a citizen who was previously an entrepreneur will have to pay off all the debts that arose when he was an individual entrepreneur. Moreover, he is fully responsible for these debts, this rule applies to all credit obligations of the entrepreneur.

It is worth paying attention to the fact that if the entrepreneur received, then you may have to return the funds received to the state. Arbitrage practice shows that in a number of cases, state business support authorities, through the courts, obliged entrepreneurs to return financial support if they became aware of the termination of entrepreneurial activity. The specific conditions for the return of subsidies upon closing an IP depend on the features of the program and the goals of support.

In some situations, it is more profitable to terminate the activities of an individual entrepreneur through bankruptcy proceedings. In this case, the following conditions must be met:

• the delay in mandatory payments and other financial obligations is three or more months;
• the amount of debt exceeds the value of the property of the entrepreneur;
• the total amount of debt exceeds ten thousand rubles.

The initiator of the bankruptcy procedure can be both the entrepreneur himself and his creditors, as well as government bodies. However, it should be borne in mind that this procedure will require certain funds, and the procedure itself may take a long time.

How much does it cost to close an IP in 2016

The costs of closing an IP depend on the specific circumstances of the termination of activities. So, if an entrepreneur independently deals with all issues related to the termination of activities, then his expenses will be reduced to paying a state fee in the amount of 160 rubles. When contacting law firm, to close the IP will require from 1000 to 3500 rubles.

Also, the costs of termination of business activities include the costs of settlements with personnel, counterparties, as well as the payment of taxes and fees. Each entrepreneur has their own size. It should be noted that if an entrepreneur conducted activities independently, then he needs to pay a fixed contribution to the Pension Fund for the period worked out in the current calendar year within 15 days from the date of termination of activity. The payment of contributions and taxes from employees must be made before the closure of the IP.

The consequences of the closure of the IP

After the termination of registration as an individual entrepreneur, a citizen is no longer entitled to carry out entrepreneurial activities. But the law allows him to register again as an individual entrepreneur at any time, so anyone can quickly receive organizational and legal registration for implementation. Moreover, you can open a new IP the next day after receiving the closing documents. There are only a few exceptions:

• a citizen is disqualified by a court decision - for the period of disqualification;
• declaring an individual entrepreneur bankrupt - within one year from the date of the court decision;
• other grounds that, by law, prevent the registration of a citizen as an individual entrepreneur, which arose after the termination of his status as an individual entrepreneur.

In life, situations often arise when a citizen officially ceases his entrepreneurial activity, and after a short time he again decides to open an individual entrepreneur. For example, he found an option profitable business who can, so he needs to become an entrepreneur again.

Advice: in some cases, closing and reopening an IP can be beneficial. For example, in order to receive some subsidies, the lifetime of an individual entrepreneur must be minimal, and the fact of re-opening in this case does not matter.

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It is always possible to terminate activity as an individual entrepreneur. The law does not contain grounds that would not allow this to be done. Moreover, the closing procedure takes a minimum of time, and in most cases does not require serious financial costs. At the same time, the closure of the IP does not make it impossible to open it again when the need arises. For example, it can only be implemented by an officially registered business entity. Therefore, both a beginner and a former entrepreneur should always remember that it is always possible to become an individual entrepreneur, including after voluntary closure.

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Hello! There are many reasons for an individual entrepreneur to stop their business activities. Sometimes these reasons are good enough to even with debts. In a broad sense, liquidation can be voluntary or forced - depending on the initiator (the entrepreneur himself or the court), but in both cases there are special cases. We will talk about this in this article!

Possible reasons for closure

Here are the most common situations as an example:

1. Entrepreneur's personal decision. Under this item lies a lot of situations - from losing interest in business to moving to another city or changes in the personal life of an individual entrepreneur. You are not required to provide a reason for the closure anywhere if you choose to do so.
2. Bankruptcy. When there are too many debts, and the individual entrepreneur understands that he does not have enough funds to pay them off, the right decision becomes.
3. Forced liquidation by court order(as a measure for serious violations and debts).
4. Loss of citizenship or invalidation of a document authorizing foreign citizen reside and operate in the territory of the Russian Federation.
5. Death of a sole trader.

Features of closing an IP with debts

Individual entrepreneurs sooner or later cease their activities, then the liquidation procedure begins, or, in other words, the closure of the IP.

Liquidation of IP can be voluntary or compulsory, in any case, this procedure is quite simple and fast. However, if at the same time the individual entrepreneur has unpaid debts to funds, employees or partners, additional questions and doubts arise - will everything go as smoothly as we would like?

Step-by-step instructions for liquidating an individual entrepreneur with debts

To close the activities of an individual entrepreneur who has debts, you will have to perform a number of actions:

Step 1: Close tax debts and submit reports. An application for the liquidation of an individual entrepreneur will not be accepted if at that moment you still have debts to the tax. But with debts to the Pension Fund and the Social Insurance Fund, according to the legislation for 2016 - 2019, you can pay off after the liquidation of the IP. The tax office has no right to demand from you a certificate of repayment of debts to funds. But this debt cannot remain unpaid, and, if necessary, it will be filed for collection through the court. The same applies to debts owed to employees and partners.

Step 2: Pay at any branch of Sberbank the state duty for liquidation (160 rubles).

Step 3: Collect the necessary documents and submit them to the registration authority:

• Passport and copies of its pages;
• Copies of the certificate of, tax registration certificate and extract from the USRIP (indicating OKVED);
• Notarized application for business closure (form Р26001);
• Receipt for payment of the fee.

Please note that you need to submit an application for the liquidation of an individual entrepreneur to the same branch where you were registered as an individual entrepreneur, and not to the place where you were registered. You can take the documents in person, through a trustee (in this case, you will need a notarized power of attorney) or by registered mail with an inventory and declared value.

Step 4: There is no need to notify the PFR and the FSS of the termination of activities, they will receive a message automatically from the tax office. But if you wish, you can play it safe and send them a free-form notification, since there are no approved forms for this case.

Step 5: After five working days, return to the tax office for a certificate of termination of commercial activity and an extract from the USRIP.

Step 6: at the bank (if it was) - to do this, come to the bank branch and write an application.

Step 7: If before submitting an application to the tax office you did not submit all the declarations, then you must do this, as well as submit the final tax return for the calendar year, no later than 5 days after confirming the tax closure of the IP. For remaining omissions before the tax, you may be charged penalties and fines.

Unpaid debts threaten an individual entrepreneur with an increase in debt, a lawsuit and recovery (sometimes with the sale of property).

For example, if an individual entrepreneur has a debt to Pension Fund, he is obliged to pay it even after the liquidation of the business. The FIU has the right to collect the debt through bailiffs, then you will have to pay another plus 7% of the debt.

When can I reopen the IP

If you closed the IP on your own initiative and have already paid off all debts, then at any time you can again. With regard to forced liquidation, the term of the ban on doing business is indicated in the court decision.

Bankruptcy as a way to liquidate individual entrepreneurs with debts

If the entrepreneur does not have enough funds to pay off all debts ( total amount which, according to the law, should be at least 500,000 rubles), and the liquidation of the IP does not relieve debt obligations - we already talked about this earlier - then instead of closing the IP, it is more expedient to declare bankruptcy.

These are completely different procedures, and in the case of bankruptcy, file a package required documents will have to court of Arbitration, which itself will later transfer information to the tax office, and the IP will be liquidated automatically. You can re-become an individual entrepreneur no sooner than after five years.

In conclusion, we note once again that it is possible to liquidate an individual entrepreneur with debts, and this is quite easy to do. All debts - except for tax debt - can be paid off after the liquidation of the IP, but in case of deviation from payment, the former IP faces penalties and litigation.