Closing IPG. How to close un

Own business is always fraught with a certain risk and a large number of time and money costs for launching and conducting business.

Therefore, some entrepreneurs after a certain period of work may find themselves in a situation where the liquidation of IP will be necessary on a voluntary or compulsory basis.

Possible reasons

Among the potential reasons are the following:

• The desire of an individual to close his business due to personal reasons - these can be either health problems, lack of time or a desire to transfer to another form of ownership.
• Bankruptcy Declaration.
• The death of an individual entrepreneur.
• Ended registration (for foreign citizens).
• Judicial decisions - decisions that presume a ban on doing business for a specified period are allocated into a separate category.
• The decision to abolish the right to reside in Russia (only for foreign citizens).

The procedure for terminating an entrepreneur’s activity is described in great detail in the following video:

Required documents

The procedure for closing business involves the submission of the following documents:

• Application for registration of termination of activity as an IP (filled out in standard form P26001).
• A receipt confirming payment of the fee.
• Proof of identity (passport and copy; if filed by a proxy, a copy must be notarized).
• Certificate OGRNIP and extract from the Unified State Register of Enterprises.
• Documents from the Pension Fund (must confirm the presence or absence of debts on payments). This item is optional.

It is also necessary to terminate all existing contracts - with government agencies, private enterprises, foundations, etc.

If you have not registered an organization, then easiest   to do this with the help of online services that will help to generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, the following online services come to the rescue, which will completely replace the accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed by electronic signature and sent automatically online. It is ideal for IP or LLC on USN, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprisedhow easy it was!

Liquidation application

The application for the termination of the new model was adopted in 2013 and has become very simplified. Filling can be done either on a computer or with a black helium pen. In this case, all letters must be printed and uppercase.

In the case of personal submission of documents to the tax office, it is enough to fill out the first two items yourself, and do the rest in the presence of the person who will accept the application.

Form P26001 includes the following items:

• The OGRNIP number is the state registration number for the individual entrepreneur.
• Name of the entrepreneur.
• Contact details of the entrepreneur.
• Information on how it is more convenient for him to receive an extract that will confirm the termination of activity.
• Signature with decryption.
• Information about the person who notarized the signature (this is only necessary if the application is submitted through an intermediary).

State duty: size and payment options

In order to pay the state fee, you must correctly fill out the receipt. There are two options for filling it out - by hand (in the case of receiving a form at the Federal Tax Service) or in a special online form. The following information is indicated:

• Name of payer.
• Type of payment.
• Budget classification code (in 2016 their numbers will change).
• TIN payer.
• Passport data of the entrepreneur.
• Place of residence.
• Type of tax.
• Details of the payee.
• Amount of duty.
• Date of completion.

For 2019 the amount of the duty is 160 rubles. It must be paid at the bank or by electronic payment. The second option became available only in 2014 - from that moment on, the tax authority can independently verify the payment status in a special information system.

Filing and receiving documents

Documents are submitted to the same tax office where it was previously implemented. The submission can be carried out either through the personal presence of the entrepreneur, or through a representative whose authority must be notarized.

After providing the entire package of documents, the entrepreneur receives a receipt that he has handed over the documents. After that, if they are filled out correctly, and the state duty has been paid, after 5 working days he will be able to receive an extract from the Unified State Register of Enterprises, indicating the termination of activity. It can be obtained in three ways:

1. Pick up at the tax authority in person.
2. Get through a representative.
3. Receive by mail.

Is a certificate from the FIU mandatory?

Until 2011, a certificate from the Pension Fund of the Russian Federation was mandatory. In case of her absence, it was impossible to carry out the liquidation procedure, since it served as the main and only evidence of the absence of debts.

However, starting in 2011, the procedure for completing the closing procedure has changed, and help is now optional. This happened because the tax authorities can now request the necessary information on payment of payments on their own.

If you have no debts and still decide to receive the necessary documents from the Pension Fund, you will need to prepare:

• passport;
• certificate of registration of IP;
• all receipts for the payment of necessary payments from the date when the last reconciliation was made;
• liquidation statement;
• SNILS.

Debt elimination process

One of the common situations at closing is the presence of debts on the entrepreneur. The most common case is the presence of debt to the Pension Fund. Therefore, often officials, despite recent amendments to the law, refuse to cease operations. This is fraught with the accumulation of an additional amount of debt, since regardless of whether an individual entrepreneur carries out activities or not, each year is charged.

In the event of liquidation with debts, they will be transferred to an individual and will continue to be registered. There are 2 main types of debt:

• Before the budget (this applies to taxes and mandatory fees).
• Before employees and contractors.

In the second case, liquidation can be carried out even without advance payment - IP by law has no obligation to notify creditors of closure.

As for the first case, it is also possible to carry out the procedure without paying debts. It’s important to understand that, according to the laws of the Russian Federation, a former individual entrepreneur has only 15 days to pay all insurance premiums. This period begins from the moment the information on liquidation is entered into a single register of individual entrepreneurs.

If the entrepreneur does not pay all of his debts within the specified period, he will answer with personal property, which will serve as a source for paying debts. Some categories of such property cannot be levied. Among them stand out:

• Personal items (excluding luxury goods).
• Housing that is the only one suitable for living.
• Food.

After 15 days, the FIU can go to court in order to forcibly recover the required amount of debt.

What to do with employees?

Often, one or more employees work with an individual entrepreneur. In order to close, it is necessary notify staff 60 days before dismissal. Also necessary warn in writing of closing in 14 days   until the moment of filing the documents.

The basis for the dismissal of employees will be article 81 of the Labor Code, the first paragraph of which is related to the termination of IP activities and the liquidation of the organization. According to this article, it is possible to dismiss any category of workers (including mothers with children under 3 years old, pregnant women, etc.).

It is also necessary to fill out a special application and submit it to the employment center. This procedure must be carried out at least 2 weeks before the first dismissal. You will also need to fill out and submit applications for 4-FSS and. After the dismissal of employees, all necessary fees must be paid. The term for payment is 15 days.

Decommissioning of cash registers

Currently, upon termination of activity, the deregistration of a cash register is not mandatory from the point of view of legislation. However, it is advisable to go through this simple procedure. To do this, you will need to provide a technical passport, a registration card and an account book. In addition, you will need a book of credit and debit orders, as well as bank statements related to the collection of funds.

After that, the individual entrepreneur contacts the tax authority and receives an application to remove the device from the register. The next step is to call an engineer who will help get a fiscal report and draw up an act in a special form KM-2.

As a result, it is necessary to provide the following package of documents:

• Original technical data sheet.
• Registration card.
• Magazine in the form of KM-4 (cashier).
• Act in the form of KM-3.
• The act in the form of KM-2 in 2 copies.
• The original of the contract with the Central Heating Commission KKM.

Account closing

To complete the liquidation procedure, it is necessary to close the current account. To do this, you must follow a certain procedure:

1. Prepare all the necessary documents to terminate the contract that was concluded with the bank.
2. Pay all debts to contractors and the bank.
3. Withdraw cash balance.
4. Submit an application to close the account.
5. Wait for notification of the termination of the contract with the bank.
6. Issue a certificate in the standard form on account closure.
7. Notify tax authorities (as well as funds) of account closure.

It is important to note that if the last paragraph is not fulfilled, a fine of 5 thousand rubles is provided in the case of tax authorities and 1-2 thousand rubles in the case of funds.

Thus, the termination of the entrepreneur is a rather complicated process, which is constantly undergoing changes. In the case of large amounts of debt, it is often more profitable to close by declaring the individual entrepreneur bankrupt: however, this should be done only after consulting with specialists and if there is a debt of more than 300 thousand rubles.

Hello, dear readers of HeaderBober.ru business magazine. In touch Alexander Berezhnov, entrepreneur and one of the authors of this site.

Today we are visiting as an expert the general director of YuristKo LLC Natalya Nikolaevna Ivanova, a practicing lawyer specializing in working with legal entities and individual entrepreneurs. In one of the previous articles, I already spoke in detail.

And today we will talk about how to close the IP. Here we will consider all the nuances of this procedure and Natalya Nikolaevna will help us with this.

What documents are required to close an individual business?

If you have definitely decided that you no longer need the status of an individual entrepreneur, then it is time to liquidate your individual entrepreneur.

1. In what cases is IP worth closing and is it worth doing in principle

Good afternoon, Alexander.

Most often, individual entrepreneurs decide to close their activities of their own free will, for example, with the aim of finding work and earning income in the form of wages, and not in the form of profit from their business.

In this case, an open IP “hangs” in the air.

On the one hand, it doesn’t seem to interfere, since you can resume entrepreneurial activity when the opportunity arises, and on the other hand, mandatory payments to the Pension Fund continue to “drop” and every month several thousand rubles “flies into your pipe”.

Let me remind you that if you have an open IP, but in fact you do not conduct any activity, then the government still obliges you to pay pension contributions.

They are also called premiums.

In 2015   the amount of insurance premiums for individual entrepreneurs is 18 610 rubles.

Their size varies annually both upward and downward.

Important point

Insurance contributions paid to the FIU by an individual entrepreneur DO NOT INFLUENCE    on the size of his future pension!

You can find out current information on the amount of pension contributions for individual entrepreneurs in the Pension Fund at the place of residence.

Also, the activities of an individual entrepreneur are terminated in the following cases:

• death of a given person;
• businessman declared bankrupt;
• iP activities are suspended in court;
• the term for permitting entrepreneurial activity of documents within the Russian Federation has expired (for foreign citizens)

IP closure occurs in 2 global cases:

1. Voluntarily.   Of their own free will, by submitting an application for the termination by an individual of activity as an individual entrepreneur;
2. Forced.   When an individual entrepreneur has problems of a financial or legal (legislative) nature.

2. Documents required for the elimination of IP

Now I’ll tell you which package of documents you need to collect in order to close the IP yourself.

1. Application in the form (this application is notarized after filling out);
2. Passport and its photocopy;
3. TIN (individual taxpayer number);
4. Certificate OGRNIP (it was issued to you upon registration);
5. Extract from the USRIP (it was also issued to you upon registration of the IP; it contains the types of your activities related to OKVED);
6. A document from the pension fund confirming the absence of debt;
7. A check on the payment of state duty for the elimination of IP in the amount of 160 rubles.

This package of documentation for the elimination of IP must be collected after deregistration in the FSS.

3. How to close IP in 2018 - step by step instructions

If you firmly decided that you need to close the IP, then following my recommendations, you will understand how to do this quickly and correctly.

I broke this instruction into 2 semantic steps: preparatory   and main. So it will be easier for you to perform the necessary actions to eliminate IP.

3.1. Preparatory phase for closing IP

As the name implies, this stage involves the collection of necessary documents before submitting a tax application for the closure of IP.

Step 1. Submit reporting and pay off existing debt

First you need to submit all the declarations (reporting) to the Federal Tax Service and pay tax arrears, if any.

Then you need to submit information on personified accounting to the Pension Fund of Russia. This information is provided for you as an entrepreneur, as well as for your employees, if available.

Important point

Reporting must be mandatory. By law, the FIU is required to submit this information to the tax office within 2 days.

Your IP will be closed within 5 days. Without the presentation of information from the FIU, the Federal Tax Service will not be able to close your IP.

Step 2. Terminate existing contracts

If you have agreements and contracts that require fulfillment of obligations, then you must fulfill and close them as soon as possible.

Even if you still have debts to your partners (contractors), you will have to answer for obligations as an individual.

In some cases, they may sue you, and as you know, the individual entrepreneur is liable for his debts with all property belonging to him.

Step 3. Dismiss employees (if any)

If you have officially working employees, then before you close the IP, they should be fired, as well as pay their pension and insurance contributions to the PFR (Pension Fund) and FSS (Social Insurance Fund).

If you close an individual entrepreneur, then dismissing employees, you, as an employer, must report to the social insurance fund and the FIU by submitting forms there, both in the PRF form and for the current tax period.

The dismissal of employees as an individual entrepreneur in accordance with Art. 81 paragraph 1 of the Labor Code of the Russian Federation.

After the dismissal of employees, their health insurance policies must be collected and returned to their places of receipt. Next, you need to terminate the contract with the health and social insurance fund.

Attention!

If you intend to liquidate an individual entrepreneur, but at the same time did not provide a report on employees and did not pay insurance premiums for them in the prescribed manner, then in this case you will be refused to close an individual business.

Step 4. We remove the cash register from the register (if any)

For some activities, an individual entrepreneur is required to have a cash register in order to accept cash and issue a cashier's check.

Before starting the liquidation of entrepreneurial activity, you should go to the tax authority where you registered your cash register and deregistered it.

Step 5. Close the current account (if any)

According to the law, an individual entrepreneur is not required to have a current account. But as practice shows, in the vast majority of cases, entrepreneurs open the PC to the possibility of accepting non-cash payments.

Everything is simple here. You go to the bank where you opened a current account and write a statement to close it.

Do not forget to complete all operations on the account beforehand, and also remember, perhaps you are now expecting the arrival of funds from clients or partners and these transfers should go to your PC, which will be closed by this time.

3.2. The main stage of elimination of IP

All preparatory steps are completed and you can proceed directly to the closure of the IP.

Your business activity is considered completed after you receive the appropriate certificate in the tax.

Step 1. We fill out an application for closing IP in the form P26001

By analogy with the opening, to start the process of eliminating IP you will need to fill out an application in form P26001 ().

Sample of filling out an application form P26001:

Step 2. We pay the state fee to the bank in the amount of 160 rubles

Everything is simple here. You take the details in the department of the Federal Tax Service, where you will close the IP, go to any bank and pay 160 rubles. You attach this check to the package of documents upon delivery to the tax authority.

Sample of filling in the state duty payment form:

Step 3. Submit documents to the tax and receive a certificate of termination

You submit all documents for closing the IP to the tax and after 5 days you receive a certificate of registration of termination of activity by an individual as an individual entrepreneur.

In return, you will receive a receipt in the receipt of documents with the date of issue of the certificate.

4. How to close IE with debts or bankruptcy of an entrepreneur as a reason for its liquidation

Under the debts of the IP can be understood debts on mandatory pension and insurance contributions, as well as unpaid taxes. This has already been mentioned above. Before you close the IP, they need to be repaid.

The second situation that may arise is debt to customers and partners. These debts can be so large that the entrepreneur simply may not have the opportunity to pay them off and in this case he is declared bankrupt.

In accordance with the Federal Law No. 476 dated December 29, 2014, from October 1, 2015, bankrupt status can now be assigned not only to a legal entity, but also to an individual. The law also applies to individual entrepreneurs.

Now the individual entrepreneur can independently file an application with the Arbitration Court for declaring himself bankrupt if he has a total amount of debt obligations 500 000 rubles    and more.

In the event that the IP is declared bankrupt, the following measures shall be applied to it:

1. Restructuring bankrupt debts;
2. Sale of property of a debtor citizen;
3. Settlement agreement.

All property of an individual (except personal), which is available at the time of the decision on its bankruptcy, is called bankruptcy estate. When deciding on the need to sell the property of a person from the bankruptcy estate, the total value of personal property is excluded, which does not exceed 10,000 rubles.

It is worth considering that the bankruptcy estate may include shares in the total property. In this situation, the creditor may demand the allocation of a bankrupt share in the property in order to recover it.

Then the property of the debtor (IP) is sold and debts are paid off at the expense of the proceeds.

5. What to do after closing IP

Alexander, indeed, does not end there. After they closed the IP, received a certificate and an extract from the Unified State Register of Enterprises (Unified State Register of Individual Entrepreneurs), it is necessary to close all debts to the tax and the Pension Fund.

After receiving a certificate of liquidation of IP, go to the Pension Fund, there you will make the calculation of insurance premiums, which are calculated from January 1 of the current year to the closing date of IP.

In tax, you will need to hand over all statements and pay taxes.

6. Conclusion

	Thank you, Natalya Nikolaevna. I hope that this short interview helped our readers to understand the issue of terminating business.
	Alexander, thank you for inviting me. It will be a pleasure to cooperate further.

So, dear readers, today we have examined an important topic - how to close an IP on your own.

This can also be done with the help of specialized companies. For several thousand rubles you will be helped to solve this issue.

As you can see, the elimination of IP is not as complicated as it might seem at first glance.

The main thing here is punctuality in the collection and filling out of documents, as well as the sequence of all necessary steps.

If you decide to remove the status of an individual entrepreneur, then you can do this within a couple of weeks if you wish.

Friends, have you already closed the IP or are you just about to carry out this procedure? Share your thoughts on the topic in the comments and ask your questions.

I wish you good luck and kind government officials with whom you will have to interact :)

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

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

1. Close your debts at the Pension Fund

This "step" is as if optional and as though not even a "step", but it should not be overlooked. Keep in mind that even if you did not conduct entrepreneurial activity for some time and existed as a formal entrepreneur, no one has canceled contributions to the FIU. Do not hope - the amount you have accumulated anyway. Yes, no one will require a certificate from the PFR (if they require it, the action is unlawful, refer to Law No. 129-FZ of 08.08.2001), but fines will be charged on unpaid debts, and sooner or later they will have to be paid. It may reach the court.

Therefore, start the process of closing IP with debt repayment. Do they - you can find out without leaving home.

There are several ways:

• Registration on the PFR website - here in your account you will see all your payments and debts on contributions.
• Check if there is debt, you can on the website of the bailiffs.
• Full information about the state of the personal account of the individual entrepreneur and his debts can be found on the website of public services, of course, after preliminary registration.

2. Pay the state fee

Its size is 160 rubles. A little, if the first time you enter the details correctly. If you make a mistake, you have to pay again. You can take the receipt from the tax office, you can use the special service on the website of the Federal Tax Service.

3. Fill out the document for IFTS

If you prefer to deal with documents online, then this form can be downloaded from nalog.ru. If you prefer not to give rest to your feet, then the Federal Tax Service will also provide you with such a form (form P26001). And another piece of advice: if this is the first time you have seen such a document, pay a specialist of the IFTS who will fill it out for you. In tax, such a service is provided. So it will get a little more expensive in terms of money, but it will be cheaper in terms of costs of nerve cells.

4. Close the bank account

You can get acquainted in detail with that in our article.

5. Unregister in the Social Insurance Fund (FSS)

6. Tax Report

Money is decreasing, but business is not moving? at the tax office, which registered you as an individual entrepreneur, go through a tax reconciliation. It may also incur costs if taxes were paid late. By the way, in 2016 the interest for overdue taxes increased by 33%. When and the taxpayer provides a declaration no later than the 25th day of the month following the month when the activity is terminated. When the declaration is filed at the usual time after the closure of the IP.

7. Submit a package of documents to the tax office

We go to the finish line: passport, - this particular set of documents is needed to close the IP - we hand it in and wait for 5 working days. One way or another (in person or by mail) you are given a document at the IP closure - a certificate of registration of termination of business. The FIU is not required to be notified - the Pension Fund will inform the Pension Fund of the deregistration of the entrepreneur from the tax office.

Common questions

How much does it cost to close an IP in 2018?

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

What is included in the package of documents for closing IP?

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

How to close an IP with debts?

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

How to close IP with employees?

All existing employees must be dismissed before the start of the procedure, and 2 weeks before the dismissal, information on termination of contracts should be sent to the employment service. The entrepreneur dismisses employees under paragraph 1 of Art. 81 of the Labor Code of the Russian Federation - "on the initiative of the employer in connection with the termination of activity." And employees should also be paid.

How to close the IP by proxy?

By can close any person you choose. To further simplify this task, sometimes an entrepreneur hires such a person in a law firm. The representative needs to make a power of attorney certified by a notary, thanks to which he will be able to represent your interests in the tax.

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

• passport of individual entrepreneur;
• copy of the passport of the authorized person;
• TIN and;
• extract from the Unified State Register (it must be provided to a notary public within 5 days after receipt).

In addition, the entrepreneur, along with the power of attorney, must certify the statement (in the form P26001), which is signed at the notary public.

After certification, the trustee has the right to start the closing procedure on your behalf.

How to close the IP by mail?

You can submit all the documents for closing the IP by mail, to the IFTS by registered mail with a notification. The tax office will send you a certificate of exclusion of the IP from the registry to the address provided during registration of the IP. All papers can also be collected by your intermediary in the tax office, having a passport and power of attorney.

How much to store documents after closing IP?

For 4 years, it is necessary to ensure the safety of not only the certificate of registration of the termination of entrepreneurial activity, but also documents of accounting, tax accounting, as well as other documents confirming expenses and income. The shelf life of personnel documentation is 75 years.

How to close IP through public services?

If you are, then is a great opportunity. You have a personal account, an electronic signature, etc. The system is designed in such a way that it simply will not allow you to make a mistake. Step-by-step instructions are on the site. If you use a different method, closing through public services is an additional waste of money and time. Do not be wise.

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

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

Various life circumstances sometimes force the entrepreneur to cease his activities. In order to avoid unnecessary problems, it is necessary to comply with the legislative procedure for closing IP. This procedure is not more complicated than, the main thing is to know: what and how to do.

Deregistration of IP in tax in 2016

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

Step-by-step instructions for closing IP in 2016

Stopping the IP is much easier than. An individual entrepreneur must submit to the tax authority at the place of residence a minimum package of documents and in five working days receive a Certificate of termination of activity. From this moment, the IP is considered officially closed.

But before you submit documents to the tax, you need to perform a number of actions:

• make settlements with counterparties;
• close a current account;
• to dismiss employees - they must be notified of the impending cessation of activity at least two months in advance;
• to notify the licensing authorities about the termination of activity - to hand over the licenses and other permits if they were obtained for the activity;
• prepare and submit all reports to extrabudgetary funds and tax;
• destroy the seal.

Only after performing these steps can you contact the tax authorities with a statement on the closure of the IP. Note that if the IP did not have workers, then this preparatory process will not take much time.

Documents for closing IP in 2016

In order to cease activity as an individual entrepreneur, the following documents are required:

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

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

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

The deadline for considering the application and making an entry in the Unified State Register of Industrial Registration is five business days. After this, the former entrepreneur must come for a Certificate of Termination. If he does not receive this document within the indicated period, the tax service will send the original certificate at the place of registration by registered mail.

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

Receipt for state duty for closing IP in 2016

To terminate the activities of IP it is necessary to pay a state fee. In 2016, its size is 160 rubles. In order to avoid errors, it is best to generate a payment receipt on the tax website. You can pay it at any branch of the bank, as well as through personal online banking accounts. Payment of the entrepreneur’s current account is allowed, if by the time of filing the documents it is not yet closed. By the way, the legislation does not contain any restrictions on the deadline for paying the state fee, so it can be paid even six months before closing.

The application for termination of activity shall be accompanied by the original receipt of the payment made.

Declaration at the closure of IP in 2016

Closing the IP does not remove the obligation to provide reporting for the period of entrepreneurial activity, even if in fact it was not conducted. The reporting procedure depends on the tax system. For example, a declaration on a simplified taxation system will need to be submitted by the 25th day of the month following the month of termination of activity. The entrepreneur has the right to submit a report on the simplified tax system and up to the moment of filing an application on resignation of the status of individual entrepreneur. This is especially true if the activity has not been carried out for a long time, so a “zero” report submitted simultaneously with the filing of liquidation documents will help to avoid an extra visit to the tax office. An entrepreneur working at UTII must report until the time of closure, this is due to the specifics of this tax regime.

If the entrepreneur had employees, then before closing the IP it is necessary to submit all reports on them to the Pension Fund, Social Insurance Fund, and to report on personal income tax.

In addition, if the entrepreneur has a cash register, it is necessary to carry out its deregistration and submit a z-report. The entrepreneur himself can retain or sell the spacecraft.

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

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

In some cases, the reason for the closure of IP are debts. Obligations can arise both to creditors and to state structures: tax, PFR, FSS.

In practice, there are often situations when the decision to formally cease operations as an individual entrepreneur is made after the initiation of enforcement proceedings in respect of arrears of mandatory contributions to the Pension Fund. Previously, this debt prevented the closure of IPs - the tax authorities demanded a certificate from the entrepreneur about the absence of debt to the FIU. Currently, some tax authorities are still requesting this document, but the presence of debt cannot serve as a basis for refusing to register termination of business.

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

It is worth paying attention to the fact that if the entrepreneur received, you may have to return the funds received to the state. Judicial practice shows that in a number of cases the state support bodies of business through the court obliged entrepreneurs to return financial support if they became aware of the termination of entrepreneurial activity. The specific conditions for the return of subsidies at the closure of IPs depend on the features of the program and the objectives of support.

In some situations, it is more profitable to cease the activity of an individual entrepreneur through a bankruptcy procedure. In this case, the following conditions must be met:

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

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

How much does it cost to close an IP in 2016

The cost of closing the IP depends on the specific circumstances of the termination of activity. So, if an entrepreneur independently deals with all issues related to termination of business, then his expenses will be reduced to the payment of a state duty in the amount of 160 rubles. When contacting a law firm, the closure of the IP will require from 1000 to 3500 rubles.

Also, expenses on termination of entrepreneurial activity include the costs of settlements with personnel, contractors, as well as the payment of taxes and fees. Each entrepreneur has their size. It should be noted that if an entrepreneur conducted activities independently, then he needs to pay a fixed contribution to the FIU for the period worked out in the current calendar year within 15 days from the date of termination of activity. Payment of contributions and taxes from workers should be made before the closure of the IP.

Consequences of IP closure

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

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

In life, quite often situations arise when a citizen officially ceases entrepreneurial activity, and after a short time again makes the decision to open an IP. For example, he found a profitable business option that he could, so he needed to become an entrepreneur again.

Tip:in some cases, closing and re-entering IP can be beneficial. For example, in order to receive some subsidies, the period of existence of an IP should be minimal, and the fact of reopening in this case does not matter.

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

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This step-by-step instruction describes in detail the IP closing procedure. With it, you will get the most complete picture of how to close an IP in 2019, as well as save your time searching for the necessary information.

1. Choose a method of closing IP

There are two ways to close IP:

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

How much does it cost to close an IP

Independently close the IP

Paid to close the IP through a specialized company

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

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

Comparison of independent and paid IP closure

2. We carry out preparatory actions

IP before its closure by law should only fulfill the first two points, the rest it can fulfill after the cessation of activity. But, in practice, tax authorities often require the execution of all the actions described below.

Payment of taxes, penalties and interest at the Federal Tax Service

At this stage, you need to know exactly what amounts of taxes, fines and penalties you need to pay. The direct amount of taxes payable depends on the tax system on which the individual entrepreneur is located. To obtain accurate information about existing debts and overpayments for taxes, fees and fines, you can reconcile calculations with the tax authority.

You can read more about IP taxes on this page.

Payment of insurance premiums "for yourself"

Deregistration of cash registers

If at the time of the closure of the IP you have not made the transition to the cashier of a new sample, to remove from the register you need to write a statement, and on the day of its submission to the tax authority, call the engineer of your PSC, who must remove the fiscal report. Next, you must submit the following documents to the IFTS (the list in different tax authorities may vary):

• application for deregistration;
• cCP passport;
• cCP Registration Card;
• magazine of the cashier-operator;
• agreement with the central heating service center;
• removed fiscal report;
• passport;
• copy of the latest statements (declaration, balance sheet).

In the event that you work at an online checkout, for deregistration you will need:

1. To fill out an application for deregistration of the online cash desk and, within one business day from the occurrence of the circumstances in connection with which a deduction was required, send it to the Federal Tax Service (any tax in paper form, through the personal account of the CCP, or through the OFD). Additionally, you need to provide a report on closing the fiscal drive.
2. Get a deregistration card for CCP. The term for the formation of the FTS card is 5 business days from the date of application. After another 5 working days, you will be sent the current card through the office of the KCP or OFD (if desired, a paper copy can be requested in the tax).

3. We prepare the necessary documents for closing the IP

IP Closure Statement

Application in the form Р26001 is the main document necessary for the termination of the activities of an individual entrepreneur (download the form). You can see the detailed instructions for filling out, as well as samples of the 2019 application on this page.

State duty receipt

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

4. Check the collected documents

The final set of documents should include:

1. Application for closing IP (form P26001) - 1 copy.
2. The original state duty receipt with a note about payment.

5. We submit documents to the tax office

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

When submitting documents to the Federal Tax Service Inspectorate independently, an individual entrepreneur does not need to verify the signature on the application. However, when submitting documents through a trusted representative or sending documents by mail (required with declared value and inventory), notarization is necessary.

6. We receive a document on the closure of IP

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

After the closure of the IP

Please note that:

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