Closing an individual entrepreneur step by step instructions. What documents are required to close a sole proprietorship? Documents for liquidation

Health

As we remember, in 2018 the size of insurance premiums increased significantly. If in the previous 2017 this indicator was based on one minimum wage, then in the past 2017, the minimum wage was multiplied by two. This, respectively, increased the tax by 100%. This measure was significant, especially for small businesses, and despite the reduction in rates in 2014, about three hundred thousand entrepreneurs at the beginning of 2013 decided to close their business on their own.

And although now insurance premiums are somewhat lower, the crisis in the economy in 2019 may serve as a reason to close the share of individual entrepreneurs in the country.

Below is step-by-step instruction regarding how and where to close individual entrepreneurship in 2019.

This procedure is carried out in several stages and has no fundamental differences for entrepreneurs working under (UTII) and for persons working under other taxation systems.

How to close an IP in 2019? (step-by-step instruction)

Step one: you need to contact tax office, in which the entrepreneur is registered, as well as the inspection, in which you need to pay the state fee for closing the business. Contacts of all tax inspectorates are on the website of the tax service Russian Federation. There are two ways to get in contact. The first one is suitable for those who do not know which inspection is registered with: you need to drive the following link into the address bar: http://www.rXX.nalog.ru, where XX is the number of the region in which the entrepreneur operates. The web page of the tax office of the required district will open, then you need to select the "Address and details of your inspection" section, fill in the registration data and get the necessary information. The second way for those who know which tax office he is registered with: the start of the operation is the same, only on the website of the regional tax office you need to select the “Inspections” section, and contacts will be marked there. After that, it remains to call your tax office and clarify which inspection office you need to submit documents to close the IP, and which state fee to pay.
The second step: an application to the tax office in the form P26001. This is a state form, which is the starting point in the liquidation of an individual entrepreneur and means state registration that an individual terminates his activity as an individual entrepreneur of his own free will. This form is provided at any tax office throughout the country; in addition, it can be found on the website of the same tax office, filled out at home and submitted to the appropriate authority in a ready-made form. If it is not possible to bring the application in person, it should be certified by a notary.
The third step: a receipt for payment of the state duty for closing an individual business. The state duty as of 2019 is 260 Russian rubles. It is provided by any tax authority; you can also work via the Internet and get a receipt using a special service for automatically generating receipts (it is located on the website of the Federal Tax Service and has its own instructive features, we will not dwell on them here, there is nothing particularly complicated in this service).
Fourth step: payment of the state fee. It is most convenient to make settlements with tax services through a savings bank of Russia. The bank will need a receipt that the entrepreneur received from the tax service, as well as a passport and, of course, 260 rubles for payment. You should be very careful and remember that the employees of Sberbank (or any other institution through which the payment is made) are not responsible for whether you indicated the current account correctly, and basically do not advise and do not check the correctness of filling out the receipts. Therefore, it is necessary to check the details - it is better to be safe than to pay twice (even if the amount is not large).
Step Five: Submission of documents for closing the business. This stage is quite fast: you just need to go to the tax office, submit an application filled out on form P26001 there, and provide a receipt indicating that the state fee has been paid. It is important to provide the original of this receipt. The tax service, in turn, is obliged to issue a receipt to the submitter of receipt of these documents.
Step six: obtaining a certificate of state registration of the termination of activities by an individual as individual entrepreneur(it is issued in the form P65001), as well as extracts from the unified state register of individual entrepreneurs. It is worth contacting the relevant tax office five working days after submitting the application. In this case, the day of submission is not taken into account. There is no point in going to the tax authorities earlier, because the documents will not be ready yet. If after the five-day period the IP does not appear, the tax service will send the documents by Russian post to the address of registration (to clarify whether it is possible to send documents to another address, it is better even when submitting an application). To obtain documents, you will need a passport and a receipt from the tax service.
Step seven: notifying the Pension Fund of Russia (PFR) about the closure of business and receiving a calculation for mandatory fixed contributions. The procedure is as follows: you need to go to the district department of the Pension Fund within 12 calendar days from the moment when the business was closed (the date is indicated in the certificate P65001) and receive receipts for obligatory payments. This operation in the FIU is done instantly. All that is needed to process these documents and receipts is a passport and a certificate of termination of business activities P65001. If within 12 days the entrepreneur does not appear in Pension Fund, the agency will send a request for repayment of the debt by mail. In other words, failure to appear at the FIU does not exempt an individual entrepreneur from paying tax.
Step eight: repayment of debts on obligatory payments. This operation is also carried out through the Savings Bank. The entrepreneur will need receipts for the payment of fixed payments that he received from the Pension Fund. It is mandatory to pay, because otherwise the FIU will charge fines.

How to close a sole proprietorship with debts?

It is possible, however, close the IP and with debts, since Russian legislation does not provide for the possibility of refusing to liquidate a business due to debts on the part of the tax service or the Pension Fund. Sometimes tax inspectors may require individual entrepreneurs to pay off debts, but such a requirement is not legal. Theoretically, an individual entrepreneur can even open legal proceedings on the fact of violation of the law by tax officials, but usually it does not reach the court, since most often this requirement is put forward as an oral warning. In the event that, in spite of everything, the tax inspector refuses to accept documents, it is not so much necessary to sort things out with him as it is worth contacting higher authorities or sending documents by mail (by registered mail in order to receive a delivery notification), not forgetting to certify them notarized authenticity. All of the above does not mean at all, however, that the debt does not need to be repaid: in any case, it will remain with the entrepreneur, regardless of whether the individual will be in the status of an individual entrepreneur or not. Sooner or later, the debt can be collected even in court, so all that is needed in order to avoid conflicts with the state is a voluntary and timely payment.

A nuance with regard to debts: if a business is liquidated in 2019, the rule of a three-year limitation period applies, that is, debts formed before 2011 inclusive do not need to be extinguished. If the demand to pay them off is presented in court, you need to declare the statute of limitations.

By and large, these are all the key steps needed to close sole proprietorship in 2019. After they are implemented, or in the process of liquidating the IP, it is necessary to submit tax returns (even if there was no activity or income), submit a report to the Social Insurance Fund (if the IP was registered there) and deregister the cash apparatus. To do this, you need to contact the Technical Service Center, with which a cooperation agreement was concluded, and receive a fiscal report from specialists - certainly on the day when the device was deregistered. The order of this procedure may be different for different regions of the country, so it is better to coordinate this process with your tax office.

In addition, you need to close your bank account. This can also be done before the application for closing the business is submitted to the tax office, or after that. To close an account, you need to contact the bank where it was opened and fill out the necessary documents (the list is individual for each bank). If the account is closed before the closure of the business, the tax office must be notified a week before the start of this operation - otherwise the entrepreneur faces a fine from the state in the amount of five thousand rubles. If the account is closed after the enterprise is liquidated, no authorities need to be notified, since the status of the individual entrepreneur is not discussed.

After absolutely all operations are completed, you need to visit the Pension Fund again. The fact is that mandatory fixed payments are accrued daily, so it is possible that from the moment of reconciliation to the date of liquidation of the IP, an additional amount has “run in”. It is mandatory to pay the balance of the debt, otherwise the FIU will send claims by mail, and in case of non-payment, it has the right to go to court.

There is a special offer for visitors to our site - you can get a free consultation from a professional lawyer by simply leaving your question in the form below.

In conclusion, we note that after the individual entrepreneurship has been closed, documents and reports must be stored for four years. This is necessary in case of disputes and inspections by the tax service, the Pension Fund and other regulatory authorities. It is better to protect yourself from any surprises in the future.

Good afternoon, dear readers!

Everything ends sooner or later, including exciting activities as an IP. So, you have firmly decided to close the IP, but do not know how to do it yourself. Let's take a look at this issue today.

Looking ahead, it should be noted that the closing procedure is fraught with a lot of pitfalls that you should be aware of in advance.

We will talk about them at the end of this article, and now we will consider the main algorithm for closing IP.

First step: Fill out an application in the form P26001

Unlike the procedure for opening an IP, very few documents will be needed.

It is necessary to fill out an application for closing an IP for the tax office, where you were registered as an IP in the form P26001:

This statement is very simple and does not require much explanation. You just need to carefully write down the details of your IP:

OGRNIP
FULL NAME
If you pick up this application in person, then in the second paragraph of the application you need to put the number “1”
Indicate your contact details: phone and email, so that the inspection can contact you if you have any questions
Attention: the signature is put only when visiting the inspection, in the presence of the employee who will receive it.

Paragraph 4 of this application is completed by a notary public if you submit this application by mail or through confidant. When filing an application in person, you do not need to contact a notary!

Where can I get this application?

Second step: pay the state duty

Yes, the state will also have to pay for this procedure. Fortunately, they ask for little money, only 160 rubles in 2018.

You do not need to search for forms on the Internet, since there is a special service on the official website of the Federal Tax Service of Russia, where you can quickly issue a receipt for payment of the state duty for closing an IP.

Please note that there are two options for issuing a receipt for paying the state duty for closing an IP in 2018:

State fee for registration of the termination of a sole trader's activity as an individual entrepreneur
State fee for registration of the termination of a sole trader's activities as an individual entrepreneur (when applying through multifunctional centers)

That is, if it closes the IP through inspection, then we select the first option. If through the MFC, then the second.

Be sure to keep the paid receipt for the state duty, as it must be submitted with a package of documents for closing the IP to the Federal Tax Service.

Third step: submit documents to your tax office

We take the following documents with us:

Completed application form P26001 (see above);
Receipt of payment of state duty;
The passport.

And ... we give them to an employee of the Federal Tax Service. He will check them and issue a receipt on the documents received for the closure of the IP. Be sure to check it for correctness, and also make sure that this receipt is signed by this employee, dated and stamped. Of course, your passport will be returned to you.

You will also be informed of the exact date when you need to appear for “closing documents” for your individual entrepreneur. This should happen on the sixth business day after the submission of documents (but they may be invited earlier, as new deadlines for registering such applications are now being introduced).

Fourth step: We receive documents on deregistration of IP with the Federal Tax Service

On the sixth working day (but maybe earlier), you will receive an extract from the USRIP, which will say that the IP has ceased its activities.

But you may not receive the coveted extract if you are refused to close the IP. But this is very rare, as it is quite difficult to make mistakes in this simple procedure.

Now let's move on to FAQ on IP closure

Is it possible to close a sole proprietorship with debts?

Yes, now you can do it. And if you have debts to the PFR, FFOMS, the Federal Tax Service, creditors, and so on, then this should NOT be an obstacle in the procedure for closing an IP.

It is even recommended to first close the IP with debts, and then start paying off debts on taxes, loans and reporting. If this is not done, then the longer you “pull the rubber”, the more debts will accumulate ...

For example, while an individual entrepreneur exists (even if only on paper), an individual entrepreneur is obliged to pay contributions to the Pension Fund, pay taxes, submit reports ... Sooner or later, all this will turn into a huge problem, which will be more and more difficult to deal with!

Or another example:

There are neglected situations when an individual entrepreneur does not pay contributions to the Pension Fund for years, does not submit reports, does not pay taxes ... and waits for the bailiffs to block his personal accounts. And from the Federal Tax Service there are letters demanding to provide reports for previous years.

And if we take into account the fact that reporting is CONSTANTLY changing, then all this leads to the fact that there are special companies that will help fill out these reports. Naturally, such services do not cost three rubles.

So will my debts be written off if I close the IP?

No. You will pay everything, but already as an individual.

Do I need to deregister with the FIU?

If you were registered as an employer, then you will definitely have to complete all closing statements for employees. To resolve this issue, be sure to visit the PFR, FFOMS, FSS to reconcile the debt on contributions and reporting. You will also have to correctly terminate employment relations with employees (if any, of course).
If you did not have employees, you still need to visit the FIU in order to reconcile and receive receipts for paying mandatory contributions “for yourself”. Please note that you have no more than 15 calendar days for this!

Do I need to file tax returns?

Necessarily. The faster the better.

Once again, we emphasize the importance of this moment: until you submit all the reporting and close the debts to the Federal Tax Service, Pension Fund of the Russian Federation, FFOMS, FSS and other supervisory authorities, you will not be left behind.

Trust me, you won't be forgotten. Even if you are no longer an IP.

And do not forget to subscribe to new articles for IP!

How to close an IP is no less difficult for inexperienced entrepreneurs than opening one. Consider the option of closing the IP for our own reasons.

How to close an IP is no less difficult for inexperienced entrepreneurs than opening.

We all understand that if you do it not according to the rules, you can incur unpleasant consequences.

In order to avoid any inaccuracies, and the process went quickly and comfortably, it is worth shifting this matter to someone else's shoulders.

For an additional fee, intermediaries will take care of everything, and you will not have to figure out how to close the IP on your own.

But not everyone has such an opportunity, and some simply believe that they themselves will be able to deal with paperwork and visits to regulatory authorities.

To begin with, it is important to understand that the closure on the fact of bankruptcy and the usual closure of an individual entrepreneur by the personal decision of the head are completely different things.

Now we will consider the second option, when you want to close the IP for your own reasons.

What is needed to close an IP from documents?

The list of documents for closing an IP is as modest as for opening:

entrepreneur's passport;
a receipt confirming the fact of payment of the established fee;
application completed on the provided form.

Step-by-step instructions: how to close an IP

The first thing you will do to close the IP is to fill out the established form to declare your desire to close the IP.

The form can not only be obtained when visiting the tax office, but also found on the website.

As with opening an IP, when closing it is important to avoid any mistakes, blots.
So, if you doubt that you are doing everything right, refer to the instructions.

You can also find it on the official website of the Federal Tax Service.

If you close electronically, it will be easier for you to pay the fee.

It is enough to download the appropriate form.

In response, based on the databases of the Federal Tax Service, it will be possible to immediately fill in this form with data.

Thanks to this approach, you can avoid mistakes and the danger that the money will go nowhere.

Mounted on this moment the size of the state duty for the desire to close the IP remained unchanged - 160 rubles.

As you can see, it is better to pay such an amount and spend time collecting documents.

How to continue paying for IP even when it no longer makes sense.

When you have a completed application form and a receipt for the paid fee to close an individual business, you will have to go to the tax office.

You need exactly the one that corresponds to the registration address of the closed IP.

If for some reason a personal visit is not possible for you, then this step can also be performed via the Internet.

Please note that all submitted documents must first be certified by a notary public or use an electronic digital signature for this.

Starting from next day after the date of submission of documents for closing, you must wait 5 days.

After that, go to the tax office, where you will be given an EGRIP entry document, as well as a notification that you have been deregistered.

Of course, not in general, but as an individual entrepreneur.

If you were unable to visit the authority in person, the documents will be sent by registered mail to the post office that corresponds to your registration address.

Receiving such a letter will not be as simple a process as with a regular registered letter.

You will be required to show not only your passport, but also the tax receipt received earlier.

As a rule, the last thing to do is send reports to the FSS and close the current account.

But some do it first.

It is important not to forget about deregistration of KKM at all.

Otherwise, there is a chance to get a fine!

As you can see, the instruction on how to close the IP is really very simple.

It is enough to follow the steps step by step and carefully, then the closure of the IP will take place without problems.

But do not forget about the presence of many details, subtleties that an ignorant person can ignore.

Let's take a look in detail.

Why get a certificate from the FIU to close an IP?

Previously, the closure of an individual entrepreneur was not carried out without providing a certificate from the Pension Fund stating that the entrepreneur did not owe anything.

At least in order to be able to quickly and easily resolve any misunderstandings.

The certificate received from the FIU is transmitted along with the rest of the set of documents when applying for closure.

How to get a certificate from the FIU?

Obviously you have to go to the Pension Fund to get help.

To obtain the required help, a long list of documents is needed.

The process of obtaining them will be written below.

You must bring copies of the following papers (you must keep the originals):

the passport;
certificate of registration of IP;
application for the closure of the IP;
receipts confirming the fact of payments in the PF;
extract from USRIP;
insurance certificate.

Instructions for obtaining a certificate from the FIU

For those who need a step-by-step algorithm, instructions are given:

You must collect a package of necessary documents and go to the FIU.

You need to choose the branch in which you are registered.

The employee who receives the documents will verify them.

If everything is in order, you will be given a fact confirming this.

Based on the application, funds are recalculated.

As a result, there will be an overpayment or a debt.

In the latter case, you will be given a receipt on which the debt will need to be paid off.

You can pay the receipt at any branch of Sberbank.

It is worth doing this on the same day.

Well, if immediately after that you can return to the FIU.

If everything is done correctly and promptly, the very next day you will have a certificate stating that there are no debts.

How to close a business account?

Most of the closure of individual entrepreneurs ends by closing their current account.

You can do this at the beginning of the process, there is no fundamental difference.

However, before closing, all necessary cash flows for the individual entrepreneur must be made.

Most likely, some funds will remain in the account.

Closing is impossible with them, and there is no need to give them to the bank.

Money can be transferred without any problems to any other account - in the same bank or in another.

In addition to the debt on the current account, the entrepreneur should not have debts to pay cash settlements.

After fulfilling all the conditions, closing the current account is a matter of time.

The term depends on each specific bank. When the process is completed, be sure to take an extract stating that the account is closed and you have no debts.

Sometimes, here and there, there are cases when, after a while, some kind of mythical debt appears on closed accounts.

How to close an IP if you have debts?

A situation may arise when the entrepreneur has expressed a desire to close the IP.

But at the same time, there is some debt to the PF.

What to do in this case?

If you choose to put off the decision to close while not in the best position, you may be driving yourself into deeper debt.

After all, with the continuation of the operation of the enterprise, you will not only receive additional profit, but you will also be required to pay all new deductions.

Previously, there were no other options.

But now entrepreneurs have the opportunity to “outweigh” the debts.

In this case, IP can be closed according to the standard scheme.

And the obligation to pay the money will continue to be yours.

But already as an individual.

Do not think that this debt can be taken lightly.

The debt to the Pension Fund must be paid as quickly as to any other state authority.

Otherwise, the matter may even reach the search for the entrepreneur by representatives of the Pension Fund.

How to close an IP if you had employees?

It’s the same with employees - if you have people under your control, you can’t just close the IP.

First you need to fire them because of the personal initiative of the management of the enterprise.

In the Russian Labor Code, this corresponds to paragraph 1 of Article 81.

According to the state, it is necessary to make a report to the FIU and the FSS before announcing the closure of the IP.

And for 2 weeks, the entrepreneur is obliged to pay insurance premiums for employees.

When you fired people, you yourself need to leave the FSS register.

To do this, entrepreneurs submit a set set of documents.

You can check their list and the order of submission in the Decree of the FSS of the Russian Federation No. 27 (23/03/14).

It is important to warn the employees themselves about the closure of the IP and dismissal in free form 2 months before the occurrence of these events.

But 14 days before the dismissal, send a notification to the Employment Service indicating detailed information about each employee.

After completing all the above steps, do not throw away the paper for at least a few more years.

To clarify once again the procedure for closing the IP:

If you are not sure that you have thoroughly understood, what is needed to close, it is better to address this issue to specialists.

After all, opening an IP in our country is even easier than closing it.

And for those who dare to cope on their own - good luck!

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When an entrepreneur decides to terminate activities, he must not forget to close the business. In this situation, such businessmen often have the question of how to close an IP, is it permissible to do it on their own. Such an event does not require special costs, but in order to avoid problems, it must be done in accordance with the law.

AT last years there is a process of increasing the number of entrepreneurs who have decided to terminate their activities in the form of individual entrepreneurs.

There are a variety of reasons for this, including:

The liquidation of an individual entrepreneur due to financial problems is the most common reason for closing a business today. This is mainly due to the lack of funds for further business, high taxes, etc. There is also a bankruptcy procedure, in accordance with which business is closed on the basis of a court decision.
Closing an IP in order to open a new one entity- for some types of activities at the legislative level, it is envisaged to conduct business only as organizations due to the increased requirements for them. Therefore, many entrepreneurs submit documents to close the IP in order to continue to carry out the type they have chosen.
Liquidation of IP due to lack of desire to continue doing business due to lack of skills in this area.
Closing of IP by an individual due to health problems.
Strong employment of an individual registered as an individual entrepreneur.
Liquidation of individual entrepreneurs as a way to evade taxation - this termination of activity may result in appropriate punishment.

Important! In any case, the termination of activities by an individual in the form of an IP must be properly documented, regardless of the reasons that caused this event. This will avoid further penalties from the tax service and the pension fund.

Closing an IP step by step instructions in 2017

Let us consider in more detail how the IP is closed step by step instructions in 2017.

Step 1. We collect documents for closing the IP

Having decided to terminate the activities of an individual, the entrepreneur must collect documents for closing the IP.

What documents are needed to close an IP is defined in the norms of the current laws:

It is necessary - it is compiled by the entrepreneur on his own when he closes his business. It can be taken from a printing house or printed from an appropriate Internet service. The main thing is that the required form is not outdated and is relevant at the moment. When filling out the application manually, black ink must be used.
Receipt of payment of state duty.

Attention! If the p26001 form is not submitted independently by an individual, but by his authorized representative, you will need to issue a notarized power of attorney.

Step 2. We pay the state duty

In order to record the termination of activities in the form of an individual entrepreneur, you must also submit a receipt with payment of the state duty. In 2017 the amount of the state fee is 160 rubles.

It can be paid through branches of banking institutions or terminals.

Attention! You can prepare a receipt using the appropriate Internet resource on the IFTS website https://service.nalog.ru/gp.do.

The details of the state duty form can also be found at the tax office itself.

The BCC of this payment should be 182 1 08 07010 01 1000 110.

When using bank terminals, a receipt is generated automatically; only the payer's data must be filled in there.

Attention! It is also advisable to make a photocopy of the paid receipt so that the individual has a copy in his hands, since the original must be handed over to the tax office.

Step 3. Request a certificate from the pension fund

Closing an IP in 2017, the necessary documents and actions do not include a preliminary visit to the pension fund to obtain a certificate of no debt from it. This is due to the fact that at present these institutions interact using electronic document management, and the inspector can obtain this information on his own.

However, in some regions, the inspector may request this document. Therefore, before contacting the IFTS, it is best to clarify this information in advance.

Step 4. Submission of documents to the IFTS

Having collected the necessary package of documents, consisting of an application for the termination of the activity of an individual entrepreneur and a paid receipt of the state duty, this individual must contact the tax service at the place of his registration, which previously carried out his registration. At the same time, he must definitely take with him a passport or other document that can prove his identity.

If a package of documents is submitted by a representative, in addition to the passport, he will need a power of attorney certified by a notary.

Important! This set of documents is accepted by the inspector and, as confirmation of the receipt of these forms, the inspector issues a receipt to the applicant.

Step 5. Obtaining documents on the closing of activities as an individual entrepreneur

In accordance with the law, the tax service is given five days to consider an application for the liquidation of an individual entrepreneur. After that, the applicant must again come with a passport to the Federal Tax Service Inspectorate, where the inspector will give him an extract from the USRIP stating that the individual entrepreneur has completed his activities.

Step 6. Deregistration in the PFR and MHIF

Currently, it is not necessary to go to these extra-budgetary funds in order to apply for deregistration. The tax office must independently notify them of such an event.

However, this is not available in all regions. Therefore, it is recommended, after receiving an extract from the tax office, to contact the FIU and the Compulsory Medical Insurance Fund, especially in cases where an individual entrepreneur had employment contracts with individuals.

STEP 7. Submission of the required reporting

An important step that should not be forgotten is the need to submit all the reports that the entrepreneur provided to the Federal Tax Service and funds (PFR, FOMS, FSS).

Step 8. We pay fixed IP payments for ourselves

After you have closed your business and received documents about this, you need to pay for yourself at the FIU and at the CHI. This must be done within 15 days after the record was made of the closure of the IP. In this case, the day of making an entry in the state register will also be included in the established payment period.

What if the sole proprietorship has debts?

Entrepreneurial activity is associated with many risks, one of which is the inability to repay the resulting debts to suppliers and government agencies. The law allows for the closure of individual entrepreneurs with debts, however, they will not disappear anywhere, and will be transferred to an individual with the possibility of collecting them both in cash and in property.

Debts to contractors

The law does not establish the obligation of the entrepreneur to pay off all his debts to counterparties before closing. In fact, the tax authority will not know that they exist. However, after the termination of activities, they will not be written off. And any organization has the right to sue and recover the resulting debt, as well as various interest and compensation, already from an individual.

If closing with debts is unavoidable, then you can choose one of two solutions:

Conclude agreements of intent with suppliers, in which to fix the gradual repayment of debts after closing;
Declaring yourself bankrupt. In this case, as a result of the procedure, some property (real estate, jewelry, valuable art objects, etc.) will be seized from the debtor, however, uncovered debts will be written off by a court decision.

Debts on taxes and contributions

Some time ago, entrepreneurship could not be closed if there was a debt to the Pension Fund - the tax service required a certificate of no obligations.

However, at present, an individual can choose how to close an individual entrepreneur - to pay off the debt of the pension fund immediately, or after the closing procedure.

In the second case, one should not think that the state agency will forget about the existing debt. He will periodically remind you of this, and in case of non-payment, he will go to court and collect the debt through the bailiff service.

The same rule applies to social security debts - they can also be paid after the closing procedure, but this must be done in any case.

But to close business with debts to the tax will no longer work. It will be mandatory to pay all debts that have arisen, as well as fines and penalties accrued because of them.

In addition, you will need to submit a tax return for the entire period of activity. This will need to be done even if the activity was not actually carried out - then the report will contain zeros. If you failed to submit a report on time, the law makes it possible to report within 5 days after closing.

Important! In the event that the debtor does not have his own funds to cover the debts that have arisen, the tax authority can initiate the bankruptcy process, with the seizure of property and its sale through an auction.

Bankruptcy or closure - which is better?

Termination of business activities can occur voluntarily (closure), or forcibly through the courts (bankruptcy). Moreover, the procedure can be initiated by both the entrepreneur himself and his creditors.

The closing procedure is carried out at the initiative of the citizen. At the same time, he must independently repay all debts to employees, suppliers, and the budget on a mandatory basis. If there are no debts, it will be removed from the register without any problems.

In the event that an entrepreneur is unable to pay off the resulting debts, he can initiate bankruptcy proceedings through the courts. The process itself is different from that provided for organizations. In this case, the court must provide maximum amount documents confirming the existing debts on the part of the entrepreneur and the inability to repay them.

Attention! By a court decision, some property may be seized from the debtor - all real estate, except for the place of residence, jewelry, valuable art, expensive property worth more than 100 minimum wages, funds in excess of the subsistence level. All of it is sold at auction, and the proceeds are distributed among creditors. Unpaid debts will be written off.

Thus, if the entrepreneur is able to pay off the resulting debts, then it is more convenient to carry out the closing procedure. If the debts are so large that they are not even secured by personal property, then it is better to start the bankruptcy procedure on your own. It may entail the seizure of some property and the imposition of a ban on entrepreneurial activity, however, all outstanding debts will be written off.

Actions after the closure of the IP

After the IP liquidation procedure has been carried out, it is necessary to perform a few more simple steps to close "all tails":

Visit the pension fund, social insurance, where to notify the funds about the termination of activities. It is also necessary to pay off all debts on mandatory payments. To do this, the citizen will be provided with receipts that can be paid at any bank within 15 days;
Contact the servicing bank and close the current account issued for entrepreneurship;
Deregister cash registers (if they were purchased), terminate contracts for their maintenance;
Terminate all contracts concluded for the entrepreneur - for Internet services, telephony, with suppliers, etc.

Important! In addition, all documentation, tax and accounting reports must be kept after closing for 4 years.

Is it possible to open an IP after closing?

Sometimes a situation arises that after closing his business and deregistration as an entrepreneur, after a while the citizen again wants to engage himself in this line of activity.

At the legislative level, it is possible to register again as an entrepreneur, but there is a nuance - how the closure happened.

Attention! Sometimes business is closed by court order after the trial. Most often this happens due to the inability to pay for their obligations to the budget or partners. If this happened, then it will be allowed to reopen the IP after closing no earlier than after 12 months - that is how long the injunction on doing business operates.

If the business was closed voluntarily, then it can be registered again at least on the same day. This is convenient in order to change the taxation system, form of activity, etc. However, such a step is available only for those individual entrepreneurs who do not have debts to the budget, suppliers, intermediaries, etc.

When re-registering, you must go through the entire process in full. There is no simplified procedure for this case.

How to close an IP in 2018? Every year, our Government reviews the size of the insurance year, and many entrepreneurs, having learned the new amounts of fixed payments, decide to close the IP. How to do it correctly and competently, so that later government agencies did you have any complaints?

How to act

Immediately, we note that you can close the IP on your own, or you can seek help from specialized ones and use their services. The first option is cheaper, and the second is more comfortable. What is necessary to close and how much does it cost to close an IP if the entrepreneur decides to save money and go through the procedure on his own? Below we will try to give the most detailed answer to this question.

On the general procedure for the liquidation procedure

What do you need to close an IP in 2018? The general procedure for closing an IP is as follows: you will need the following documents:

application for the closure of the IP;
payment receipt;
IP passport.

Step-by-step instruction

Now let's move on to the step-by-step instructions for liquidating an IP in 2018:

You must fill out an application for the closure of the IP. Form P26001 "Statement of state registration termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity "can be obtained from the tax office or downloaded from the official website of the Federal Tax Service.

If you have any difficulties filling it out, you can see the instructions for filling it out. The application can be submitted both in paper and in electronic form ().

Next, you need to download from the website of the Federal Tax Service a receipt form for payment of the state duty for closing an IP: the online service provides the opportunity to fill out a receipt immediately using the electronic databases of the Federal Tax Service. This will eliminate the possibility of errors in specifying payment details.
Payment of the state duty at the branch of Sberbank. The state duty for closing an IP in 2018, as in 2016, is 160 rubles.
After the state duty for closing the IP has been paid, the completed application and the receipt for payment of the state fee must be submitted to the tax office at the place of registration of the IP.

This stage in the closure of the IP is also feasible through the website of the Federal Tax Service: using the online service, you can generate and send an electronic package of documents to the tax office; they must be certified by an electronic digital signature or by a notary

5 working days after the submission of the necessary documents for closing the IP at the tax office, you need to receive a record sheet and a notice of deregistration with the tax authority of an individual as an individual entrepreneur. By the way, the day of submission of documents is not included in these 5 days.

If for some reason you did not come to the tax office at the appointed time, then the documents are sent to the place of registration through the postal service by registered mail. To obtain it, you must have a receipt issued by the tax service and a passport with you.

The process of closing the IP completes (if necessary), as well as closing the current account of the IP in the bank, if you have one. And do not forget to deregister KKM, otherwise you can run into a big fine. These actions, by the way, can be performed both before and after the filing of documents for the closure of the IP.

If you are far from the tax office (for example, you live and are registered in different cities), documents for closing an IP can be sent by mail with a letter with a declared value and an inventory of the attachment. Then the date of submission of documents will be considered the day when the documents get to the tax office. This date will be on the notice, as well as the signature of the person who received the documents.

If everything is exactly followed according to the step-by-step instructions described above, you can close the IP yourself without difficulties and problems.

An example of filling out the form P26001

Do I need a certificate of absence of debt in the FIU

Previously, when closing an individual entrepreneur, it was mandatory to obtain a certificate of the absence of debts in the Pension Fund for further submission to the registration authority. Without this, the registration authority did not accept documents for the closure of the IP.

Due to changes in the legislation, the situation has changed: now the tax office itself must request information about the debt of the individual entrepreneur to the Pension Fund of Russia.

It follows from this that now it is not necessary for individual entrepreneurs to receive a certificate of the absence of debts in the PFR.

But still, in practice, in order to avoid misunderstandings that may arise later, if there are debts on contributions, it is recommended to attach this certificate when submitting documents to the tax office.

How to get help

In order to obtain a certificate of no debt, you need to visit the PFR branch in which you are registered. You need to have with you:

Please note: only photocopies of the documents provided must be submitted to the Pension Fund, and all originals must remain in your hands, including receipts.

Procedure for getting help

An example algorithm for obtaining help is as follows:

You come to the PFR department where you are registered and bring the necessary documents.
An employee of the Pension Fund accepts documents from you.
The FIU officer makes a final reconciliation and issues you an act.
The FIU employee calculates your debt or overpayment on the closing date. If there is a debt, he will give you receipts for its repayment.
Then you go to the nearest branch of Sberbank and pay these receipts (preferably on the same day).
After paying off the debt (on the same day or the next), you bring receipts with a note of payment to the PFR branch.
An employee of the Pension Fund will issue you a certificate of no debt the next day.

How to close a sole proprietorship with debts

There are situations when an individual entrepreneur decides to stop his activity, but he still has debts to the Pension Fund. And the question immediately arises of how to close an individual entrepreneur with debts to the FIU in 2018. After all, if you do not close the IP until it pays off its debts, then a new amount will accumulate during this time, since fixed payments must be paid, even if the activity is temporarily stopped.

Previously, without the full repayment of debts and the submission of a certificate from the Pension Fund to the tax office, the IP was not closed. Now deregistration of an individual entrepreneur is possible, even if there is a debt. Debts, however, will not go anywhere and will be registered with you already as an individual.

Sooner or later, this debt will still have to be repaid. If you do not come to the Pension Fund at the appointed time, then the Pension Fund will look for you in order to achieve the repayment of debts.