Close a private enterprise without employees. The preparatory stage includes. Filling out a simplified taxation system declaration upon liquidation of an individual entrepreneur
Registration as an individual entrepreneur allows you to quickly and without serious costs legalize the income of your own labor. But quite often, after working for some time, people decide to deregister as an entrepreneur. This usually occurs due to unprofitability of activities or reorganization into a legal form. faces. But regardless of the reasons for this decision step-by-step instruction how to close an individual entrepreneur in 2019 will be the same.
Procedure
At the first stage, it is necessary to decide how exactly to liquidate the individual entrepreneur - through an intermediary (law firm) or independently. The first method has a number of advantages:
- no need to waste your time;
- if a person decides that entrepreneurial activity is not suitable for him, he will not have to delve into the legal subtleties of the process of liquidating an individual entrepreneur, knowledge of which will no longer be useful in the future;
- The intermediary company takes upon itself the entire “gravity” of mistakes made when closing an individual entrepreneur.
In the case of closing an individual entrepreneur on your own, the following can be considered advantages:
- small expenses equal to the state fee for closing an individual entrepreneur (160 rubles in 2019) and the cost of paying for notary services (if liquidation documents are submitted through a representative or by mail);
- no leakage of personal data to third parties.
Separately, we note that when deregistering an individual entrepreneur through the tax service website (remotely), there is no need to pay a fee from 2019. On the other hand, this option will be beneficial only when the entrepreneur already has a digital signature. Otherwise, purchasing a signature will cost 1500 – 3000 rubles, i.e. It is not advisable to purchase it for only one operation.
How much does it cost to close a sole proprietorship?
Let’s compare the possible average costs of liquidating an individual entrepreneur personally and with the help of a law firm.
Preparation for liquidation
Many entrepreneurs begin the liquidation process immediately by filling out and submitting an application to the Federal Tax Service, which they admit serious mistake. In this matter, it is better not to rush and prepare the individual entrepreneur for closure in advance in such a way that later the tax and other services do not have questions and claims backed by impressive fines.
According to the requirements of the legislation of the Russian Federation, before the liquidation of an individual entrepreneur in mandatory the staff needs to be disbanded.
Here two questions should be considered, the first is how to close an individual entrepreneur with employees. In this case, you must sequentially perform the following steps:
- two months before the actual liquidation, warn all employees in writing about the impending dismissal (this is not just a legal requirement, but also protects the individual entrepreneur from possible claims and lawsuits from former employees);
- 14 days before liquidation send written notice to the employment service;
- pay off wages to employees or, by mutual agreement, re-register debts to them in another form;
- transfer contributions to the funds for employees and pay personal income tax for them, submit the corresponding reports;
- on last stage must be deregistered from the fund social insurance.
And the second question is how to close an individual entrepreneur without employees. It is much easier to solve, since the entrepreneur does not have obligations to other persons, and he pays contributions to the funds only for himself.
An important detail - the law allows you to pay insurance premiums for yourself after the actual closure of the individual entrepreneur, but no later than 15 days from the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs. For this reason, the tax authorities’ refusal to deregister an individual entrepreneur if there is a corresponding debt is unlawful and can be appealed in court or a higher authority of the Federal Tax Service.
On the other hand, if an entrepreneur has not been active for several months (does not accept payments from contractors), and the tax service, before liquidating an individual entrepreneur, illegally demands that arrears of insurance premiums be paid, it would be quite reasonable to comply with the requirements to save time.
If payment for services rendered and goods sold is received even at the stage of the liquidation procedure, it will be problematic to comply with such requirements of the Federal Tax Service; moreover, they can lead to fines if the previously calculated amount of contributions turns out to be incorrect.
What else is wise to do before applying?
Firstly, it is advisable to pass or at least fully prepare tax return. The fact is that the specific deadline for submitting this document in the event of liquidation of an individual entrepreneur is not prescribed by law, so different divisions of the Federal Tax Service can put forward their own demands. Here are possible interpretations:
- before liquidation;
- within 5 working days after the closure of the IP;
- within normal time frames.
In order not to encounter a controversial situation, it is better to prepare for it in advance.
Secondly, if an entrepreneur no longer accepts payments and has already repaid all debts to contractors, employees, funds and the tax office, you can close the current account. Despite the fact that since 2014, a former individual entrepreneur is not required to notify the Federal Tax Service about the closure of an account (the service should receive data automatically), there are situations when information is “lost” due to failures.
And thirdly, cash register equipment needs to be deregistered.
How to close an individual entrepreneur with debts
The biggest difficulties in the process of liquidating an individual entrepreneur arise if the entrepreneur has outstanding debts, fines and penalties. In general, it should be noted that the very fact of having a debt is not an obstacle to closing an individual entrepreneur, but the Federal Tax Service quite often illegally demands payment of all debts and only after that “gives way” to the application for liquidation.
Let us repeat that such requirements are contrary to the law, so you can insist on accepting the application and write appeals to a higher authority.
As for the legal side of the issue in the context of interaction between individual entrepreneurs and creditors, it is necessary to consider several typical situations.
There are debts on contributions to the pension fund
Since since 2017, payments to the Pension Fund and the Compulsory Medical Insurance Fund have been administered by the Federal Tax Service, the problem should be resolved directly with tax service, i.e. No documents or certificates from the pension fund are required.
There is a debt to the FSS
Debt to the social insurance fund is not an obstacle to the liquidation of an individual entrepreneur; moreover, after making a “liquidation” entry in the Unified State Register of Individual Entrepreneurs, the data will automatically be sent to the Social Insurance Fund, and all debts of the individual entrepreneur will be transferred to the individual. face.
Debt has accumulated to employees and creditors
As noted above, an entrepreneur can agree in advance with the employees to whom the debt arose and transfer it to himself as an individual. face. We strongly recommend that you decide this problem without conflicts until the liquidation of the individual entrepreneur, since the debts will in any case be transferred to the individual, only without a prior agreement they will be collected through the court.
Issues with counterparties are resolved using a similar principle - the former entrepreneur must repay obligations in any case, unless, of course, the creditor himself wrote off his debt and did not go to court for the expiration of the statute of limitations.
Calculation of debts to the Federal Tax Service
This is the most difficult case. As already noted, the main problem here is that the tax service may illegally refuse to liquidate an individual entrepreneur if the entrepreneur has tax arrears. Of course, since such a requirement only aggravates the situation of the taxpayer, it is necessary to seek approval of the application; the last resort is to go to court.
Further, after liquidation, the former individual entrepreneur will still have to pay off the debts, but as an individual, and in the event of systematic non-payment, the consequences for the failed entrepreneur may be as follows:
- if all submitted declarations were correct, and the debt arose due to objective circumstances, bankruptcy proceedings for an individual may be launched;
- If the Federal Tax Service has identified gross violations and assessed additional large sums, which the person is not able to pay, there is a high probability of initiating a criminal case, since there is a case of tax evasion.
- Individual entrepreneurs with any debts can be liquidated;
- after the closure of the individual entrepreneur, the debt passes to the individual;
- a person has the right to declare himself bankrupt, but here one must remember that a penalty can be imposed on personal property.
What documents are needed
After completing the above steps, you can contact the Federal Tax Service at the place of registration of the individual entrepreneur. The first step is to go to the Federal Tax Service website and generate a receipt for payment of the state duty.
There are two options here - regular and for submitting an application at a multifunctional center. This means that you need to immediately decide how exactly to close the individual entrepreneur - through the tax office or the MFC. We print out the generated receipt and pay at a Sberbank branch. We save the document, since it will need to be given to the Federal Tax Service with the bank’s mark; moreover, it is advisable to make a photocopy just in case.
Then we fill out an application to close the individual entrepreneur ().
If an entrepreneur submits a package of documents independently at the place of registration of the individual entrepreneur, only sections 1 and 2 of the application need to be completed. Important - the signature on the application is placed in person in the presence of a Federal Tax Service inspector.
If the application is sent by mail or through a representative, you must sign strictly in the presence of a notary, and in the fourth block of the form you will need to indicate his TIN.
No more mandatory documents are needed to close an individual entrepreneur. As already noted, requests from the Federal Tax Service to provide various certificates from the Social Insurance Fund and other structures are illegal.
What's the best way to apply?
There are four ways to submit an application for liquidation of an individual entrepreneur:
- Personally in tax office.
- By mail or through a proxy.
- Online on the tax service website.
- At the MFC.
The first option can be considered the most “conflicting”, since it is during a personal application that the Federal Tax Service often makes unreasonable demands on the applicant. But if you look from the other side, a visit to the tax office practically guarantees the absence of claims in the future, since all issues can be resolved directly with the inspector.
The option with mail is suitable mainly for those entrepreneurs who live in another city (not at the place of registration of the individual entrepreneur). Filing an application through a proxy is relevant for busy people and people applying to specialized law firms.
To close an individual entrepreneur online through the tax office, you will need to log into your personal account on the Federal Tax Service website.
There the entrepreneur must complete the following steps:
- Complete the standard application.
- Select a method for receiving documents and indicate contacts.
- Sign the application with an electronic signature.
- Upload a scanned image of your passport to the website.
- Confirm shipment.
Once again, we draw attention to an important detail - you can use this method only if you have an electronic signature.
If everything is done correctly and the Federal Tax Service does not detect any errors, you can receive a Unified State Register of Entry (USRIP) entry sheet in most regions on the 6th day. In case of refusal, the applicant will also be issued official document with the reason for this decision.
People also often ask how to close an individual entrepreneur through State Services. The answer is that this cannot be done directly, since through this portal you can only log in personal account Federal Tax Service.
You can close an individual entrepreneur through the MFC in the same way as by directly contacting the Federal Tax Service. The main thing to remember is that before contacting the multifunctional center on the Federal Tax Service website, you need to select a “special” receipt for paying the state duty. The remaining steps remain the same - fill out an application on form P26001, present a receipt for payment of the duty and sign.
Is it possible to suspend the activities of an individual entrepreneur without closing it?
In the activities of an entrepreneur, a situation may arise when, due to seasonal factors, things are not going well or personal circumstances force a temporary suspension of work. The logical solution in such a situation seems to be to temporarily suspend the activities of the individual entrepreneur without closing it until negative factors will not lose force. Therefore, you need to figure out what the legislation “thinks” about this.
Unfortunately, in Russian laws There is no such legal concept as temporary suspension of the work of an individual entrepreneur, i.e. if an entrepreneur wants to freeze business processes, he can choose one of two scenarios:
- liquidate the individual entrepreneur and later re-register;
- reduce staff and close operating units (stores, service points, etc.), while he will be in the status of an individual entrepreneur and will continue to pay all mandatory fixed contributions.
There is no third option. If a person simply “abandons” his IP, after some time government bodies will require payment of accrued mandatory contributions and will impose fines both for late payments and for other violations, for example, failure to submit reports on time.
In contact with
Attention. The article has been updated to reflect 2016. Read more here:
Good afternoon, dear entrepreneurs!
I previously wrote a large article on the topic of how to open an individual entrepreneur. There's nothing complicated there,
But there are situations when an individual entrepreneur needs to be closed. There can be many reasons for this:
- Opening an LLC instead of an individual entrepreneur
- Things didn't work out
- Changed my mind about being an individual entrepreneur
It doesn’t matter what the reason may be - the main thing is to close the individual entrepreneur within the established procedure and not face fines. I know several stories when people stopped running their business, but did not formalize the closure of their individual entrepreneur.
And then they were very surprised that they had to pay contributions to the Pension Fund and submit declarations, as before :)
So, you need to understand that if you decide to quit with an individual entrepreneur, then you need to officially close your business.
How to close an individual entrepreneur in 2015-2016?
For the near future, the procedure will look like this:
1. Step. We collect a package of documents
Application for state registration of termination an individual activities as an individual entrepreneur in connection with his decision to terminate this activity (form No. P26001)
As you can see, you will have to fill out one tragic page, in which you need to indicate literally a few lines:
- OGRNIP
- and provide contact details
If you bring this application in person, it is better to sign it in the presence of the tax officer who will accept the documents (do not forget to take your passport and basic documents for individual entrepreneurs with you). If you want to submit an application through another person or by mail, then your signature must be notarized.
Step2: Pay the state fee for closing an individual entrepreneur.
If you need to pay 800 rubles in state duty to open an individual entrepreneur, then it’s 160 rubles to close it. Already smaller :)
By the way, you will need to pay all taxes at the moment, otherwise you will simply not be allowed to close. You need to understand that closing an individual entrepreneur does not relieve you of obligations to repay debts on taxes, fines or penalties.
It is better to generate a receipt for payment of the state duty directly on the official website of the Federal Tax Service using this link:
You just need to select the item “State fee for registration of termination of a sole proprietor’s activities as an individual entrepreneur.” Then click on the “Next” button and follow the instructions on the screen:
Enter your real data, of course :)
Select the desired method of paying the state fee (cash or bank transfer). For example, select “Cash payment” and click on the “Generate payment document” button
and we will immediately receive a ready-made receipt for paying the state fee for closing an individual entrepreneur in cash at SberBank.
If in the previous step we select “Cashless payment”, we will see other ways to pay the state duty.
It's up to you to decide which method to choose. The main thing is to show a document confirming that you paid the fee when submitting documents for closing. That is, you need to save the receipt.
4. Step: Document confirming the submission of information to the territorial body of the Pension Fund.
In fact, the provision of such a document is now not mandatory, since the exchange of data between the Pension Fund and the Ministry of Taxes occurs through their own channels. But it’s better to call your Tax Office office and clarify this point. Just ask if they need data from the Pension Fund in paper form to close an individual entrepreneur.
5. Step: We bring the documents to the Tax Office
There are several options here:
- We hand over the documents in person;
- Through a representative with a notarized power of attorney;
- By mail with declared value and an inventory of the contents;
- Electronically using the “Submission” service electronic documents for state registration" on the official website of Tax Russia
I am not closing my individual entrepreneur, but if suddenly, I would choose a personal visit to the tax office. They'll probably come out different nuances in filling out documents :) And it’s better to clarify them on the spot.
But nevertheless, there is also the option of submitting documents for closing an individual entrepreneur electronically, via the Internet. This can be done by following this link:
http://www.nalog.ru/rn52/service/gosreg_eldocs/
I will not consider this option in detail, but I recommend that you read the instructions at the link above very carefully and fill out all the fields very carefully, and the documents must be provided in a certain format.
6. Step: we receive documents stating that the individual entrepreneur is closed.
On the sixth working day, you will receive an official document confirming the completion of the individual entrepreneur closure procedure. You will be given a USRIP entry sheet.
If you filled out the documents incorrectly, you will receive a notice with the reasons for the refusal to close the individual entrepreneur. As a rule, I repeat, we're talking about about errors in filling out documents or arrears in taxes or contributions to the Pension Fund. Or they “forgot” to pay the fine :)
7. Step: Do I need to deregister with the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund?
A controversial issue on which there is still no consensus. They say that now information about closed individual entrepreneurs is transmitted through interdepartmental channels and, they say, now there is no need to independently deregister after the closure of an individual entrepreneur...
But I strongly recommend contacting the Pension Fund and the Federal Compulsory Medical Insurance Fund in order to resolve this issue. Especially if you are registered as an employer. This must be done in order to reconcile debts to these funds and submit ALL closing reports.
P.S. I hope you will have to close your individual entrepreneur only in the event of a business reorganization with access to new level. And not in case of total ruin :)
Attention. The article has been updated to reflect 2016. Read more here:
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about the author
I created this site for everyone who wants to open their own business as an individual entrepreneur, but does not know where to start. And I'll try to tell you about difficult things in the simplest and most understandable language possible.
Tatiana
Good afternoon I have a question: Are all Moscow individual entrepreneurs closed at tax office 46?
Dmitriy
I don’t live in Moscow, but as far as I know, I live in the 46th tax office.
Nike
Good afternoon
What happens to the current account when an individual entrepreneur is closed?
Alexander
Hello! I assume registration of an individual entrepreneur from 01/01/2015, to conduct activities until 05/01/2015 with appropriate registration of termination of the individual entrepreneur. Question: should contributions to the Pension Fund and compulsory health insurance be paid in proportion to the period of activity, or for the entire 2015?
Dmitriy
It doesn’t matter if you had any activity or not =)
These contributions to the Pension Fund are mandatory and will have to be paid for the entire year if they opened on January 1, 2015.
Maybe it would be smarter to coincide with the opening of the business?
If you open in May 2015, you will pay mandatory contributions for May-December, and not for the entire 12 months.
Svetlana
Good afternoon. Tell me, when closing an individual entrepreneur in the 4th quarter of 2014. without employees on UTII, in what period should the last declaration be submitted, before or after? And by what date must the last tax be paid to the tax office?
Vlad
The individual entrepreneur is closed without tax debts. The last statements are submitted after closing (the last quarter is calculated on the day of closing, and not on the day of filing the application).
Vlad
Hi all. I'm from St. Petersburg.
Individual entrepreneurs close at 15 tax office, on Krasny Tekstilshchikov Street 12 (entrance from the embankment).
Paying the duty there = +50r commission and change to the phone also comes with a commission.
The form must be filled out in black pen. It is MANDATORY to sign in front of the employee.
And lastly, if the form is wrapped, then buying a new one there costs 300 rubles.
Then the wait is half an hour to “get a license plate” (they don’t give it any faster).
HELP EACH OTHER, bring a few blank forms, leave them near the windows. This will save someone else time and money.
P.S. Thanks for the instructions.
Tatiana
Hello! I heard that it is now impossible to close an individual entrepreneur without an on-site inspection. Is it so? The activity lasted for 2 years.
Dmitriy
This is the first time I’ve heard about this, Tatyana
The only thing is that they demand to pay off all debts on taxes, contributions to the Pension Fund, fines, etc.
Alexandra
I want to close an individual entrepreneur, but I have a bank account, can I close an individual entrepreneur? And the second question: if there is mortgage For the purchase of a store, will there be any obstacles to closing the individual entrepreneur? I will still pay the mortgage, but trade is not going well, so I want to close my business.
Dmitriy
First close the account, and then the individual entrepreneur.
Nikita
Good afternoon, Dmitry. Interested next question: I plan to close the IP soon. I wanted to clarify whether I need to make a contribution to the Pension Fund for all 12 months of this year or only for those until I close it.
And second: not long ago I submitted an application for transfer from the OSN to the simplified tax system, so does this somehow relate to this issue? Do I need to wait for the transfer to the simplified tax system, or can I safely close now?
Dmitriy
1. Only for those months while the individual entrepreneur was working
2. It is better to clarify this issue with the tax office.
Anna
Good afternoon.
The individual entrepreneur was opened in August 2014, there was no activity.
At the end of 2014, I paid around 10,000 rubles. Now I want to close an individual entrepreneur, do I need a declaration?
Or can I just come to the tax office with an application in form No. P26001 and a receipt for payment?
AND last question, do I need to submit a certificate of registration of individual entrepreneurs?
Thank you in advance.
P.S. Your articles make life easier)
Natalia
Hello, I have big debts, I want to pay them off. For the 14th year, taxes are calculated at the main job. The tax authority is located in another city, I haven’t filed a declaration since I was 14 - there was no activity. It might be easier to carry out the bankruptcy procedure. How to do this?
Maria
Hello, please tell me what documents need to be submitted to the tax office. Do I need to submit a declaration if the individual entrepreneur opened on April 28, 2014 and closed in February-March 2015?
Dmitriy
The list of documents is written above. You will have to submit a declaration, otherwise they will not allow you to close the individual entrepreneur.
You will also have to pay contributions to the Pension Fund and, in general, all debts to the state
Tatiana
I submitted an application to the tax office to close the individual entrepreneur. Is it possible to stop this procedure if I change my mind?
Alexander
Are we closing the IP where, in our district or in the 46th? Thank you.
Alexander
Sorry, thanks! I saw your conversation at the beginning about the 46th tax office :)) apparently, everything is in the 46th.
Ilona
Individual entrepreneur for more than 3 years, taxes have not been submitted and reports too. What to do? Relatives opened it in my name, I don’t understand anything about it
Dmitriy
Ilona, if an individual entrepreneur is inactive, then it must be closed and all taxes, fines and penalties must be paid.
At a minimum, you may be fined 148,000 rubles if you have not made contributions to the Pension Fund. (if you made contributions, the fines are less)
Olga
The individual entrepreneur has been in business for more than two years, the activity was only carried out for four months. Declarations were not filled out. Contributions to the tax office were also not made. Can I somehow close the individual entrepreneur through the court? I simply don’t have the money to pay all the taxes and pension contributions. What happens is that it’s a vicious circle: if you don’t pay, you won’t pay it off. If you don’t pay it off, your debts will grow?
Dmitriy
They will grow, since individual entrepreneurs are required to pay taxes and contributions, even if there is no activity.
You need to go to the tax office and the Pension Fund to resolve this issue. And the sooner the better.
Nikolai
What to go with? With fines paid? Options?
I handed over Nulevka to the tax office, of course I did. Can you provide a link to the federal law about a fine of 148,000?
Julia
Good evening!
The individual entrepreneur has existed for 3 months since August 2015, there was no activity, it needs to be closed. I have never paid or submitted anything anywhere before.
What's the first step? submit a zero declaration, pay fees or apply for closure?
Dmitriy
What is your tax system? At your IP?
Natalia
Hello!!! The question is, is it possible to switch from individual entrepreneur to individual entrepreneur Head of Peasant Farm without closing the previous type of activity and opening a new type??
Eln
Hello
The individual entrepreneur has existed since 2005, but it was only on paper. Until 2010, they paid into the pension and wrote it as zero. Then I moved to another city, registered and transferred the IP. I lived for a month. I was forced to leave that city with a small child. There was no time for the IP. I called the tax office in that city that I want to close. I was told to come there personally. This is very far 1000 km. There is no place to stay, neither money nor opportunity.
Wrote a termination letter
6 years pass... and an SMS with a huge debt to the pension
I haven’t officially worked anywhere at all, now I’m staying at home with a small child. I don’t have any income. We count low-income family, what to do?
Dmitriy
Close your individual entrepreneur quickly, otherwise there will be more and more debts. And at the same time deal with debts...
Timur
Good afternoon Dmitry, I have a similar case like many others. Registered as an individual entrepreneur on 09.2008, and after opening it did not work as an individual entrepreneur and did not close it. Then I completely forgot that I had it. In July 2015, they blocked my Sat. bank card, then I found out all about it, that I don’t have a closed IP. The Pension Fund of Russia transferred the case to the department bailiffs. And before that, I didn’t receive any demands, either verbal or written, only now, after 7 years.
Dmitry, is it possible by law to pay only part of the debt, in my case? With uv. Timur
Lina
Tell! Is it possible to close an individual entrepreneur against whom there is a claim in arbitration court?
FormerIP
I managed to close the IP. For me, however, it was quite simple. There was only a current account.
Bakir
Hello.. I have a question of this nature.... I bought an old bus. for family. and personal purposes... that is, to go on vacation with family and friends.... technical supervision recommended opening an individual entrepreneur, they say they will not allow using a personal bus.... I registered with the tax office there sent to the pension fund... I haven’t worked with the individual entrepreneur’s documents for a single day... I was at the tax office to close the individual entrepreneur... please close them... what about the pension fund, I officially work for the enterprise... according to the agreement, the enterprise transfers it to the pension fund, they transfer it to the pension fund, How should I contribute to the pension fund...for an individual entrepreneur who has no income...thanks
Anna
hello, please tell me, I closed the IP in 2014... was on patent... is the panet surrendered along with all other documents upon closing, or does it remain on hand?
Andrey
Hello!
I received a request to pay arrears on insurance premiums for 2014 in the amount of 145 thousand rubles. Considering that I have practically not been involved in entrepreneurial activity for a long time, and I can’t get around to closing an individual entrepreneur, but I put up with amounts of 15-20 thousand a year for the experience, I would like to understand what makes up such a huge amount relative to ordinary annual payments, and even for 2014 ? (In 2015, 22 thousand were written off from my account). Pboyul has been open for more than 10 years. There was no proven income, 5 years ago the activity code “taxi” was added, in 2014 a car was bought for 1.2 million and connected to Uber (taxi). There is no bank account for the individual entrepreneur, Uber transferred money for part-time work in it to regular card. The “default” tax system was 10 years ago; I did not submit any applications for “simplified taxation.” How can I get out?
VALENTINE
Hello! Tell me if the individual entrepreneur has a maternity leave? WHAT TO DO WITH CONTRIBUTIONS? I WILL NOT WORK THIS TIME. OR IS IT BETTER TO CLOSE?
Zhenya
I opened an individual entrepreneur and never conducted activities on it, I did not open a current account for an individual entrepreneur, I did not make a seal. In general, I didn’t submit anything to the tax office. The pension fund wrote that I must pay insurance premiums for myself. But how can I pay for them if the individual entrepreneur didn’t work? I’m officially at this moment I don’t work, how can I pay them if I don’t have any? How can this issue be resolved? Individual entrepreneurs cannot be closed because of the pension fund. Tell me what to do?
Proper closure of a business - important process. This is especially true for individual entrepreneurs. Indeed, unlike an LLC, debts can extend to his personal property.
The procedure for closing a business is not so simple; it requires collecting a number of documents and completing matters with all regulatory authorities. It is necessary to distinguish between situations of simple closure of an individual entrepreneur (by decision of the entrepreneur) and by a court decision. In this article we will look at what is needed to close an individual entrepreneur for the first case.
Preparing documents for closing an individual entrepreneur
To close an individual entrepreneur, you must provide the following: documents to the Federal Tax Service (FTS):
- Application to close an individual entrepreneur - about the state. registration of termination of business activity (form P26001).
- A receipt confirming payment of the state fee for closing an individual entrepreneur in the amount of 160 rubles. You can pay remotely on the website of the Federal Tax Service of the Russian Federation.
- A document confirming the provision of the necessary information to the Pension Fund of the Russian Federation (PFR). This paper is optional; if it is missing, the tax office will request information on its own.
- Certificate of absence of debt to the Pension Fund. Also an optional document, but sometimes the Federal Tax Service requires it.
Documents can be submitted to the tax office remotely through the Federal Tax Service website.
Also, the Federal Tax Service and other authorities will need:
- Passport
- Certificate
- Certificate of registration of individual entrepreneur
- Extract with data from the Unified State Register of Individual Entrepreneurs
- Number
We fill out an application to close an individual entrepreneur
When filling out an application, it is important to ensure that the form is up to date and the information provided is accurate. It is best to take the form in person from the tax office, because on the Internet the data can be out of date even on the official websites of government agencies.
If you are not sure that you know exactly the details of your tax office, you can fill out this data on the spot, with the help of a Federal Tax Service employee.
The data must be filled out very carefully; if there is an error, you will be asked to rewrite the application. If the error is not noticed at the verification stage, you will receive a refusal after reviewing the documents. If the application is submitted in person, a passport is required. If the document is provided by another person, a notarized signature of the applicant is required.
Submitting documents to the tax office
Documents should be submitted to the tax authority where you registered your individual entrepreneur. If difficulties arise, you can check the number of the required inspection on the Federal Tax Service website or by helpline tax office in your region.
Options for submitting documents to the Federal Tax Service:
- Personally.
- With the help of a representative, for which you need a power of attorney certified by a notary.
- By mail. The declared value should be indicated and an inventory of the investment should be made. In Moscow, delivery can be made using courier services.
- Via the Internet, using the Federal Tax Service website. In this case, you need to scan the papers in accordance with the technical requirements of the tax office, and you will also need an electronic signature or notarization. When submitting documents even electronically, the tax office issues a receipt.
On the sixth working day, the tax office issues:
- In case of refusal to liquidate an individual entrepreneur, a document explaining the reasons for such a decision.
- If successful, a certificate from the Unified State Register of Individual Entrepreneurs with the relevant information.
Documents can be received in person or sent by mail. In Moscow, courier services can be used.
Questions with the Pension Fund
To obtain a certificate of no debt to the Pension Fund (which must then be submitted to the Federal Tax Service), the following documents are required:
After the tax office has registered the closure of the individual entrepreneur, you should, within twelve calendar days close cases with the Pension Fund. This requires:
- Provide a passport and a certificate of state registration of the closure of an individual entrepreneur.
- If you have a debt to the Pension Fund of Russia, obtain receipts for their payment.
- Pay the debt on insurance premiums no later than fifteen days from the date of closure of the individual entrepreneur.
The debt can be repaid in person at Sberbank or through online banking services. Failure to pay may result in you being wanted.
Questions with the Social Insurance Fund (SIF)
The Social Insurance Fund is the last authority before closing a bank account. If you did not have employees and you are not registered with the Social Insurance Fund, you can skip this step.
Otherwise, you should provide the FSS with documents confirming the absence of debt to the Federal Tax Service, Pension Fund, employees and write an application for deregistration with the FSS.
Closing a current account
Closing a bank account is the last step when closing an individual entrepreneur. The account should be closed only after completing all payments required from the individual entrepreneur. Leftovers Money can be transferred to your own accounts in a current or other bank. Be sure to withdraw all the money from the account to the last penny, otherwise the account may not be closed. Also, you should not have any obligation to pay for Cash Settlement Services at the bank (CSR).
The closing procedure may take some time, depending on the bank. After completing the transaction, be sure to obtain a document from the bank confirming the closure of the account. You can also request a certificate of no debt to the bank if you had loans or an overdraft.
Closing an individual entrepreneur with debts
If you have debts to the tax office or bank, you will not be able to terminate the activities of the individual entrepreneur until they are paid. If you cannot pay this debt, you will have to resort to individual entrepreneur bankruptcy. In this case, debts will be collected from your personal property.
If there are debts to the Pension Fund, termination of activities is possible, but the debt will have to be paid as an individual. If individual entrepreneur tries to evade paying his debts, they will start looking for him. Entrepreneurs resort to transferring debts from individual entrepreneurs to individuals in order not to pay insurance premiums after cessation of activity.
About the responsibility of individual entrepreneurs after closure
According to the law, an individual entrepreneur is a form of business in which a person is responsible to creditors not only with the property of the company, but also with his personal property. Thus, if after closing an individual entrepreneur you still have debts to the tax service, the Pension Fund of the Russian Federation, former employees or creditors, you will be obliged to pay these debts. Otherwise, your property may be seized in court.
Closing a business is a complex and sometimes lengthy process. Opening an individual entrepreneur in our country is easier than stopping its activities. Therefore, you need to approach business responsibly, and try to organize processes in such a way that you do not have to close your activities in a year.
Video: what to do if you need to close an individual entrepreneur
Discussion (11)
It’s not a pleasant topic, but what to do if the business doesn’t take off, you need to close, unfortunately, this happened to me too, thank God I’ve already closed it! Your article is good, I learned a lot of useful information from it, I had to run less, thank you!
Difficulties may arise if you have unpaid debts to the tax office, pension fund, bank, and other creditors, especially if your business has court decisions on debt collection.
I closed my sole proprietorship 2 weeks ago. It turned out to be quite simple and absolutely anyone can do it. Paid tax (state duty) 160 rubles. I filled out an application to close an individual entrepreneur, the template of which I found on the Internet. With the fee paid and the application completed, I went to the tax office. I gave these 2 documents and received a certificate, with which I came back a week later to get the completed documents.
I closed the sole proprietorship after a year of work, no difficulties arose. The only dark spot for me was the presence of the seal. So I still haven’t figured out whether it was worth doing anything with her or not. It lies like a dead weight at home.
I opened a sole proprietorship in 2005. She worked for 3 years, paid taxes, but then returned to work with a constant source of income. And the IP certificate weighs like a weight. I tried to close it, but they won’t close it with debts. And now I don’t know what to do with large pension taxes. I read the article very carefully and found useful tips, I hope I can get rid of the burden with them.
I opened an individual entrepreneur last year, contacted the company and did not regret it, they did everything, they gave me ready-made documents. Paid 3000 rub. and got rid of headaches.
By personal experience I can advise you not to immediately close the IP at the first difficulties, because if you still decide to continue the business, you will have to arrange everything again and waste your time. To begin with, it is possible to temporarily suspend activities. At the same time, of course, we must not forget to submit a declaration in any case. But if you still firmly decide to close the individual entrepreneur, then there is actually nothing difficult about it, except that it will take a lot of time to go through all the authorities. To correctly write an application for closure, I contacted a service that deals with such registration.
There was an experience of closing an individual entrepreneur. There is, of course, nothing fatal in this, but you need to be patient to bring this matter to the end. Our tax authorities, where it is necessary to collect some documents, work simply on the verge of fantasy! They can’t meet any deadlines, you have to come several times, these eternal queues! My favorite expression is not ready yet... I even regretted several times that I decided to close it myself, without resorting to the help of companies that already have experience in these matters. Finally, it was all over, I received all the documents, but after that for another year they called and from time to time they demanded some incomprehensible additional payments from me, either for taxes or for something else, although I had everything paid and documents for hands were available.
There are a number of entrepreneurs who prefer not to close the enterprise, but only limit themselves to notification letters to the tax authority that the activity is not being carried out. This is only justified if you seriously plan to resume activities after a certain time. Otherwise, it is better to close the IP. Since today, most often, individual entrepreneurs are liquidated due to excessive pension contributions, the tax office very carefully checks this area, so a certificate from the Pension Fund of the Russian Federation about the absence of debt must be in hand already at the time of submitting documents for closure. Accordingly, all fees must be paid in advance.
When I started my business, I was faced with the choice of an LLC or an individual entrepreneur, I chose an individual entrepreneur and have never regretted it. But still, opening an individual entrepreneur is much easier than closing it. When I closed the individual entrepreneur, I did not have time to go through tax and pension matters, so I turned to a law firm, where they helped me with closing the individual entrepreneur. If you wish and have free time, you can solve this issue yourself. Moreover, now the tax inspectorates provide advice on opening and closing LLCs and individual entrepreneurs. Even document forms can be downloaded to a flash drive.
There is nothing complicated or scary about closing an individual entrepreneur. If, of course, you conduct business honestly and do everything according to the law, but whether a novice entrepreneur will have an advantage if he does this is a question. I closed my private enterprise last year.
If for any reason you need to stop entrepreneurial activity, then the procedure for closing the individual entrepreneur is ahead. Liquidation of an individual entrepreneur is a fairly simple process (unlike liquidation of an LLC). In order to close your business, you need to do several things: simple steps. So, how to close an individual entrepreneur yourself.
Closing an individual entrepreneur step by step instructions:
What does it take to close a sole proprietorship? You will need to perform a number of simple steps. At the same time, be careful when filling out documents, take receipts when paying duties. If you cannot come to pick up the certificate of closure of an individual business, it will be sent to you by Russian Post to the address specified during registration. Documents for liquidation of an individual entrepreneur can either be brought in person, sent by mail, or transmitted through your representatives (third parties). If you submit documents in person, then it is not necessary to have copies of the provided documents certified by a notary; this can be done directly at the registration authority with the help of a local specialist. If the documents are not transferred in person, then their notarization will be a prerequisite.
If you don’t want to go through the procedure of closing an individual entrepreneur or simply don’t have time, then you can contact the assistants of a law firm that provides this type of service. In this case, a minimum of actions will be required from you. But in fact, liquidating the activities of an individual entrepreneur is quite simple, so you can easily cope with this task yourself.
How to close an individual entrepreneur yourself? We follow a series of simple steps presented below.
Debt to the Pension Fund
First of all, pay attention to whether you have a debt to the Pension Fund to pay insurance premiums and payments. If there are no debts, great, you can begin the procedure for closing the individual entrepreneur. According to the new rules, the tax inspectorate will independently submit a request to the Pension Fund for the absence of debts, but if they still ask you for a certificate of absence of debt to the Pension Fund, then it’s okay, it’s very easy to get it.
Make copies of the following documents: passport, TIN, individual entrepreneur registration certificate, receipts for payment of payments to the Pension Fund, pension insurance certificate, OGRNIP certificate, extracts from the Unified State Register of Individual Entrepreneurs. Also, take the originals of these documents with you and go to the Pension Fund with which you are registered.
If there are no debts, then receive a certificate of no debt from the Pension Fund. If there are debts, then the Pension Fund will issue receipts to pay the debt; after you have paid off the specified amount at Sberbank, you contact the Pension Fund again with the paid receipts and receive the coveted certificate.
It is worth noting that if you have debts, it is also possible to close the activities of an individual entrepreneur, it’s just that subsequently the debt will be registered with you as an individual, and in any case you will have to pay it sooner or later.
Where to apply to close an individual entrepreneur?
Next, you need to find out which tax office you should submit an application to close your individual business. To do this, you can call the Regional Office of the Federal Tax Service. Its contacts can be easily found on the Federal Tax Service website or by calling the helpline.
Filling out the application form P26001
Next, the procedure for closing an individual entrepreneur involves filling out an application in the established form. To do this, you need to take an application from the tax office and fill it out yourself according to the sample; this can be done directly at the tax authority. By the way, it is now possible to submit a completed application not only in paper form, but also electronically, so the form (P26001) and instructions for filling it out can be downloaded from the official website of the Federal Tax Service, and then filled out at home. You can also download the current application form for closing an individual entrepreneur at , where you will also find a sample to fill out.
Payment of duty
How much does it cost to close a sole proprietorship? All your costs for independent actions come down to the state duty, the amount of which in 2013 is 160 rubles. It must be paid at Sberbank. You can find a receipt form on the Federal Tax Service website. After payment, do not forget to take your receipt. Please note that the bank cash operator is not responsible for filling out the receipt, so it is recommended to fill it out carefully and in advance.
Documents for closing an individual entrepreneur:
You must submit your completed application in form P26001 and the receipt for payment of the duty received from the bank to the tax office yourself. These documents can also be accompanied by a certificate of no debt received from the Pension Fund.
Obtaining a certificate
The deadline for closing an individual entrepreneur is 5 working days, after which you can return for your certificate of state registration of termination of the activity of an individual entrepreneur (Form P65001) and an extract from the register of individual entrepreneurs (USRIP). The documents that you received when opening an individual entrepreneur remain with you.
The step-by-step instructions for closing an individual entrepreneur are quite simple and anyone can handle it on their own.