Document on termination of the activities of the individual entrepreneur. Is a certificate from the Pension Fund required? Is severance pay available to employees dismissed due to the “closure” of an individual entrepreneur?

Closing an individual entrepreneur is a relatively simple procedure, but it has some nuances, knowledge of which can affect both the time it takes to review documents and the result. From our article you will learn about what documents are needed for closing, in what ways and where they can be submitted, how long all the actions will take and what the cost of the procedure is in 2019.

What is needed to close an individual entrepreneur, what documents are required for this

The basic legal norm that serves as the basis for the liquidation procedure of a business is Article 22.3 of the Federal Law “On State...” dated 08.08.2001 No. 129. Paragraph 1 of this article determines the list of necessary documents that the tax inspectorate will require from the entrepreneur.

These include:

• an application drawn up on form P26001 (Appendix No. 15 to the order of the Federal Tax Service of the Russian Federation “On approval...” dated January 25, 2012 No. ММВ-7-6/25@);
• receipt ( payment order with the bank’s seal) on payment of the state duty.

In addition, the entrepreneur will be required to confirm the fact of transfer to the Pension Fund of the Russian Federation of the register of employees and data on their labor activity behind Last year. True, this issue is relevant only for those individual entrepreneurs who are employers, for individual entrepreneurs without employees this requirement does not apply.

It is also important to remember that the individual employer has the right to submit a certificate from the Pension Fund of Russia on the provision of information about its employees, but may not do this. If such a document is not submitted, the tax inspectorate can verify this fact through the channels of interdepartmental interaction with the Pension Fund.

For reference: according to subparagraph “h” of paragraph 1 of Article 23 of Federal Law No. 129, failure to submit information about employees to the Pension Fund of the Russian Federation is grounds for the tax inspectorate’s refusal to liquidate the individual entrepreneur.

An individual entrepreneur can be liquidated not only voluntarily, but also forcibly, however, in the latter case, its liquidation takes place without the personal participation of the entrepreneur. The tax inspectorate makes all necessary changes to the Unified State Register of Individual Entrepreneurs on the basis of a corresponding court decision (about bankruptcy or a ban on a specific citizen to carry out business activities).

Fill out form P26001

You can fill out an application to close an individual entrepreneur in two ways: on a computer, using a PDF or Excel editor, and manually.

When filling out the form fields (all of them are divided into squares), you need to remember a few simple rules:

1. The writing of letters and other symbols should be as close as possible to the typographic font for ease of reading and reading information using computer equipment. In this case, capital letters are taken as a guide, not lowercase letters.
2. Only one symbol is placed in each square; nothing is placed in empty ones. Filling out the line always starts on the left side, that is, the first digit of the entrepreneur’s TIN must be written in the leftmost square of the corresponding form field, etc.
3. All designations are indicated in a row, without spaces.

What you need to indicate

The P26001 form itself occupies 1 A4 page and includes 4 sections. In section No. 1, you must indicate information about the individual entrepreneur: register number, initials and TIN of the entrepreneur.

In section No. 2, in a single square, the individual entrepreneur needs to enter a number from 1 to 3, depending on how he wants to receive an extract from the Unified State Register of Entrepreneurs about the closure of his business. The methods and their corresponding codes are indicated on the form itself.

Below in two lines you must indicate the contact details of the individual entrepreneur (telephone and address Email). Under the contact information on the form there is a line where the entrepreneur puts his signature.

Section No. 3 is filled out by tax office employees. As for section No. 4, when submitting an application directly to the tax office or through the MFC, you do not need to fill it out.

It is provided in the form in case an entrepreneur sends documents remotely, without being able to personally present his passport to employees of the tax office or MFC (his signature must be notarized) and contains 2 fields. In the first one, you need to put a number from 1 to 3 - depending on which person performs the functions of a notary (this can be the notary himself, his assistant, or a representative of the local government performing notarial functions). Below is the TIN of the notary. All other information about him will be present on the identification label.

State duty for liquidation of individual entrepreneurs

The amount of the duty for liquidation of a business is calculated according to the rules of sub. 7, paragraph 1, Article 333.33 of the Tax Code of the Russian Federation and amounts to 20% (1/5 part) of the fee for registering individual entrepreneurs. Since for registration of individual entrepreneurs in 2019, according to sub. 6 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation, you need to pay 800 rubles, the fee for its termination, accordingly, is 160 rubles.

The duty is paid through a bank to the treasury account of the corresponding region of the Russian Federation. Payment details can be found at the local tax office or on the Federal Tax Service website.

How to close an individual entrepreneur yourself, what is the procedure for closing through the MFC, online, by mail, through a notary

Step-by-step instructions for closing an individual entrepreneur in 2019 include 3 stages:

1. Submission of documents for closing an individual entrepreneur.
2. They are processed by specialists from the MFC and the tax office.
3. Obtaining an extract from the Unified State Register of Individual Entrepreneurs regarding the termination of activities.

Now let’s look at the procedure for closing an individual entrepreneur in more detail, taking into account the features in various ways submission of documents. Thus, submitting them directly to the tax office or through the MFC is carried out personally by the entrepreneur upon presentation of a passport. Having received the documents, the employee of the Federal Tax Service or MFC issues a corresponding receipt indicating the date of acceptance, as well as the initials and signature of the person accepting.

When submitting documentation online, an individual entrepreneur must have electronic signature. To submit in this way, you can use either the corresponding service on the website of the regional tax office or Personal Area entrepreneur. After accepting electronic images of documents, the tax office responds by sending a notification confirming the fact of acceptance and indicating the date the information was received for processing.

You can send documents for closing an individual entrepreneur through a notary, in accordance with paragraph 1 of Article 9 of Federal Law No. 129. In this case, the notary himself must transfer the received documents to in paper form application and receipt electronic form and send them to the tax office. The correspondence of electronic images to the originals is confirmed by the notary's digital signature.

Processing documents, obtaining results

According to paragraph 1 of Article 8 of Federal Law No. 129, the tax inspectorate is given 5 working days to carry out the registration procedure. The period begins to be calculated from the moment of receipt of paper or electronic documents to the inspection.

When conducting the procedure through the MFC, you should take into account the requirements of paragraph 1 of Article 9 of Federal Law No. 129, which regulates the procedure for interaction between the MFC and the Federal Tax Service. So, after accepting the documents, the MFC specialist must in electronic format redirect to the Federal Tax Service no later than the working day following the day of acceptance. Consequently, the liquidation period is extended by several days.

If the documents are completed correctly and the individual entrepreneur has sent the necessary information to the Pension Fund, the business is successfully liquidated, i.e., a corresponding entry about the termination of the individual entrepreneur’s status is made in the register.

The applicant is given a sheet of extract from the Unified State Register of Individual Entrepreneurs, confirming the fact of liquidation of the case. You can receive this document, regardless of how the application and receipt were sent to the Federal Tax Service, only in paper form.

Thus, obtaining an extract sheet is possible directly from the Federal Tax Service, MCF (when submitting documents, they will set a date when you can come for the result) or by mail. A citizen can also send his representative with a power of attorney to receive an extract from the Unified State Register of Individual Entrepreneurs. The method of receipt should be determined in advance, since it must be indicated in form P26001.

Termination of the activities of individual entrepreneurs in 2019 without hired employees, with employees, with debts

When closing an individual entrepreneur with employees, the entrepreneur should be guided by the requirements of Articles 84.1 and 307 of the Labor Code of the Russian Federation. Thus, according to parts 1 and 2 of Article 307, an employer-entrepreneur may terminate a contract with an employee on the same grounds as the organization. In the case under consideration, this is sub-clause. 1 part 1 article 81 of the Labor Code of the Russian Federation.

If we talk about how to close an individual entrepreneur in 2019 without hired employees, then the important fact is that, by virtue of paragraph 1 of Article 11 of the Law “On Mandatory...” of December 15, 2001 No. 167-FZ, as well as paragraph 1 of Article 6 “On mandatory...” dated July 24, 1998 No. 125-FZ, an entrepreneur is not an insurer if he did not enter into employment contracts during the period of his activity. In this case, upon liquidation, he does not need to register the fact of termination of the employment contract, nor provide any information to the Pension Fund of the Russian Federation, the Social Insurance Fund and other bodies.

Notice of dismissal

Warn the employee about dismissal in advance and also pay him severance pay will be required only if such responsibilities of the individual entrepreneur are provided for in the employment contract. The warning period and the amount of benefits are also determined based on the content of the employment contract (Part 2 of Article 307 of the Labor Code of the Russian Federation).

Do not forget that during liquidation, in accordance with paragraph 2 of Article 25 of the Federal Law “On Employment...” dated April 19, 1991 No. 1032-1, the individual employer must notify the employment center 2 weeks before the start of layoffs. The written notice will need to include:

• position and profession of each employee;
• qualification requirements for him;
• terms of remuneration.

Registration of dismissal upon closure of individual entrepreneurs with employees

Termination of an employment contract with an individual entrepreneur is carried out in two stages (the procedure itself begins before filing a liquidation application with the Federal Tax Service):

1. A dismissal order is issued. The employee must be familiarized with it against his signature, in accordance with parts 1 and 2 of Article 84.1 of the Labor Code of the Russian Federation. To fill out the order, you can use form T-8, approved by the Decree of the State Statistics Committee of the Russian Federation “On approval...” dated 01/05/04 No. 1. The day of dismissal will be the last day of work.
2. On the day of dismissal, the employee is paid and given the following documents:

• work book with a record of dismissal;
• certificate 2-NDFL;
• certificate of earnings for the last 2 years;
• certificate of pension insurance contributions.

After the dismissal of the last employee, the individual entrepreneur should be deregistered with the Pension Fund and the Social Insurance Fund. Deregistration from the Pension Fund of Russia, in accordance with paragraph 1 of Article 11 of Federal Law No. 167, is carried out on the basis of information transferred to the Federal Tax Service during the liquidation of the individual entrepreneur, i.e. the entrepreneur himself does not need to do anything. It is necessary to deregister from the FSS. To do this, in accordance with paragraph 3 of Article 6 of Federal Law No. 125, within 14 days after the dismissal of the last employee, an application is submitted on paper or electronic media. When compiling it, it is used unified form(Appendix No. 8 to the order of the Ministry of Labor of the Russian Federation “On the procedure ..." dated April 29, 2016 No. 202n).

After completing all of the above procedures, you can contact the Federal Tax Service with an application for liquidation of the individual entrepreneur.

Thus, closing an individual entrepreneur in 2019 is relatively simple - you only need two documents for this: an application and a certificate of payment of state duty. The procedure becomes a little more complicated only when the entrepreneur has employees, since they must be fired before liquidation of the individual entrepreneur. The basis for dismissal in this case is subclause 1 of part 1 of Article 81 of the Labor Code of the Russian Federation.

In order to close an individual entrepreneur, it is not necessary to contact accounting firms. You can do this yourself, just prepare the documents correctly.

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Reasons for liquidation of individual entrepreneurs

An individual may decide to liquidate an individual entrepreneur for various reasons:

• insufficient income;
• business irrelevance;
• desire to work for hire;
• the need to change legal status;
• bankruptcy;
• lack of necessary licenses and permits;
• By the tribunal's decision;
• upon expiration of residence permits, if the entrepreneur is a foreigner.

Also, it is necessary to close an individual entrepreneur in the event of the death of an entrepreneur.

Fee for closing an individual entrepreneur

To liquidate an individual entrepreneur, an entrepreneur will need to pay a state duty of 160 rubles to the tax office at the place of registration.

Rules for filling out an application for liquidation of an individual entrepreneur

In order to register the liquidation of an individual entrepreneur, an entrepreneur submits an application on form P26001.

It states:

• passport details;
• Contact details.

You can fill it out:

• at home by downloading the form from the Federal Tax Service website;
• in the document preparation center.

An application is submitted to tax service independently or through a representative. In this case, you will need to issue a power of attorney.

Sample form P26001

Roman Yanushko talks about how to correctly fill out an application on form P26001.

Instructions for liquidating individual entrepreneurs in 2019

In order to quickly close an individual entrepreneur in 2019, just use the step-by-step instructions:

1. Prepare reporting documentation.
2. Terminate contracts with suppliers and clients.
3. Fire employees.
4. Deregister cash machine.
5. Close the current account.
6. Collect and submit documents to the Federal Tax Service.
7. Receive documents on the closure of an individual entrepreneur.
8. Deregister the individual entrepreneur from the pension fund and the compulsory health insurance fund.
9. Submit final reports to the tax office (under the simplified tax system).

Preparation

Before closing an individual entrepreneur, you must go through the preliminary preparation stage:

• pay off debts;
• submit reports;
• collect the necessary documentation.

Debt repayment

According to Article 24 of the Civil Code, an entrepreneur is liable for his obligations with all personal property, except for property that is not subject to recovery in accordance with the Civil Procedure Code.

The tax service cannot refuse to register the termination of the activities of an individual entrepreneur due to debts in paying taxes and contributions.

If an entrepreneur cannot pay off the debt with funds from a bank account and he does not have additional funds and assets, it may go through bankruptcy.

Preparation of reporting documentation

Before closing an individual entrepreneur, it is necessary to conduct a complete audit of the reporting for the years of its operation.

If the reconciliation process reveals unfiled reports or unpaid duties and taxes, they will need to be paid as soon as possible. Then you can continue the liquidation procedure.

Reports submitted by an individual entrepreneur must be kept by him for 6 years.

Termination of contracts

An individual entrepreneur may enter into agreements:

• for rent;
• Internet;
• office maintenance;
• for the supply of products;
• with employees;
• with clients;
• with counterparties.

Upon liquidation, it is necessary to terminate all of them and pay everything due.

Dismissal of employees

14 days before dismissal, information about the closure of individual entrepreneurs and the dismissal of employees must be sent to the employment service.

At the same time, the wording is written in the work books: “at the initiative of the employer in connection with the termination of activities.”

With current employment contracts liquidation of an individual entrepreneur is impossible.

Deregistration of a cash register

In the case when individual entrepreneur had to install a cash register (KKM), it will need to be deregistered. This can be done before or after submitting documents to the tax office.

To deregister the cash register, you need to take the cash register to the tax office and terminate the contract for its service.

Closing a current account

In addition, before liquidating an individual entrepreneur, the current account should be closed. To do this, just visit the bank and write an application.

The account should not be closed when:

1. Not all transactions were completed in in full. For example, not all payments are processed by the bank or the receiving party (tax office, funds).
2. The client or counterparty recently paid (received) funds. The bank processes the payment within the specified time. If money is sent but does not reach the recipient's account, it may get stuck if the account is closed prematurely.

Collection of documents for closing an individual entrepreneur

Documents required to close an individual entrepreneur in 2019:

• passport (original and copy);
• TIN (copy);
• application in form P26001;
• receipt of payment of state duty;
• certificate of registration of an entrepreneur in the Unified State Register of Entrepreneurs;
• a certificate from the Pension Fund of Russia (information about the insurance period, about the payment of contributions);
• power of attorney (if the individual entrepreneur is closed by an accounting firm or representative).

Payment of state duty

160 rubles can be transferred to the tax office account through:

• Internet;
• payment terminal;
• bank.

Details for paying state duty can be found:

• at the tax office;
• on the website of the Federal Tax Service;
• on the government services website.

After paying the state duty, you must make a copy of the received receipt, as the original will be transferred to the tax service.

The photo shows the payment of state duty through the Federal Tax Service website.

Payment of state duty online Generate a payment document Select what you need from the list Fill in the details and pay

Submitting a package of documents to the Federal Tax Service

Documents for closing an individual entrepreneur can be submitted to the tax office at the place of registration:

• personally;
• by mail with notification;
• through the Internet.

The inspector who accepted the documents is required to issue a receipt confirming their receipt.

You can submit documents online through the government services website.

To do this you need:

1. Register on the site.
2. Confirm account(at the MFC, Ministry of Internal Affairs).
3. Pay the state fee for closing an individual entrepreneur.

You can also send documents online through the tax office website.

Obtaining documents on closure of activities as an individual entrepreneur

At positive decision from the tax office, the response must be sent to the entrepreneur within five days. After this period, you must re-visit the inspection and receive an extract from the Unified State Register of Entrepreneurs on completion entrepreneurial activity.

Deregistration from the Pension Fund and the Compulsory Medical Insurance Fund

It is not necessary to notify the Pension Fund and the Compulsory Medical Insurance Fund separately. However, if the entrepreneur registered the employees, it is better not to put off going to the funds on your own.

To deregister an individual entrepreneur, you must provide an extract from the Unified State Register of Individual Entrepreneurs issued by the tax office.

If the entrepreneur worked on his own, in most regions the inspectorate automatically notifies the Pension Fund and the Compulsory Medical Insurance Fund about the closure of the individual entrepreneur.

Submitting reports

The entrepreneur is required to submit final reports after the closure of the individual entrepreneur.

The filing deadlines are determined by the type of taxation chosen:

1. By UTII system. The report must be filed before the individual entrepreneur is liquidated.
2. According to the simplified tax system. The report must be submitted by the 25th day of the month following the month of liquidation.

Close an individual entrepreneur with debts

If an individual entrepreneur submits documents to close an individual entrepreneur with debts, the tax office cannot refuse the liquidation procedure. Provided that these are not wage debts to employees.

After receiving an extract from the Unified State Register of Individual Entrepreneurs, you are given 14 days to pay them to the pension fund and the tax office.

If an individual does not pay within two weeks, government agencies have the right to sue him.

If an entrepreneur does not have the money to pay his obligations, foreclosure may be applied to his property. It will be sold, and the former owner, in addition to debts, will pay the costs of organizing the auction and the services of a manager.

Is it possible to re-open an individual entrepreneur after closing?

Perhaps, after a while, an individual will again want to register an individual entrepreneur or engage in other commercial activities; this is not prohibited by law. In this case, it is important how the previously closed business was liquidated.

If an entrepreneur has been sued for debt collection, he will be able to open a new enterprise (individual entrepreneur, LLC) only after 12 months.

In the case where the status of an individual entrepreneur was liquidated without proceedings, it can be reissued the very next day.

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

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

the terms PBOYUL and “private entrepreneur” were replaced by individual entrepreneur

Since the times when individual entrepreneurs were still called PBOYUL, the essence of this type of individual has remained unchanged. The status of an individual entrepreneur frees a person from the need to create a legal entity, while allowing him to engage in commercial activities. In general, compared to a “firm”, an individual entrepreneur has many advantages, but there are also very serious disadvantages and pitfalls. All the subtleties can be traced most clearly by comparing the fundamental differences between a legal entity and an individual entrepreneur.

Table 1. Difference between individual entrepreneurs and legal entities

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

Is it necessary to close the IP?

Based on the nuances that were discussed in the previous paragraph, the answer to the question: is it necessary to close an individual entrepreneur if entrepreneurial activity is not actually carried out? Yes, this must be done to avoid unnecessary expenses and other unpleasant surprises.

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

Some entrepreneurs who decide to part with this status mistakenly believe that when they liquidate the individual entrepreneur, they will not have to answer for the debts accumulated during the implementation commercial activities. In fact, this is not true. Yes, an individual entrepreneur can be closed without paying off debts, but this will not relieve the ex-businessman from having to answer for these obligations.

What you need to close an individual entrepreneur: step-by-step instructions

The reasons why an individual entrepreneur is liquidated can be different. The most common ones are usually the following:

• closure of an individual entrepreneur on his own initiative, who decided to part with this status;
• upon the death of a given commercial entity;
• as a result of a court decision (such a procedure is considered forced liquidation);
• in the case where an individual entrepreneur is subject to a sentence implying a ban on engaging in this type of activity;
• if individual registration of residence on the territory of the Russian Federation ends.

In this case, voluntary closure refers to only the first option. In other situations, the personal initiative of an economic entity may not be taken into account.

The standard procedure for closing an individual entrepreneur consists of six successive steps. They must be performed in order; any options in this case will be inappropriate. The list of required steps is as follows:

• collection of a complete package of documents required to close an individual entrepreneur;
• payment through the bank of the state fee for closing an individual entrepreneur;
• providing the required information to the local authority of the Pension Fund;
• submitting a package of documents to the local tax office;
• receiving a certificate of deregistration of individual entrepreneurs with the Federal Tax Service;
• deregistration from the Federal Compulsory Medical Insurance Fund, as well as from the Pension Fund.

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

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

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

Next comes the time to deregister all cash register equipment(if it was used in the course of business activities) and closing the current account that was used to conduct business. After all the components preparatory stage successfully completed, you can proceed directly to the six steps described above.

Some points of this instruction often raise certain questions among individual entrepreneurs who decide to liquidate an individual entrepreneur. Below we will look at the most typical of them.

What documents are needed to close an individual entrepreneur?

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

This application looks like a one-page questionnaire, in which four fields are required to be filled out:

• line to indicate the main state registration number individual entrepreneur, or OGRNIP;
• field for the taxpayer identification number, that is, TIN;
• information about the applicant’s last name, first name and patronymic;
• contact information so that tax officials can contact the person who submitted this application.

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

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

The next mandatory component of the package of documents required to close an individual entrepreneur is a receipt confirming the fact of payment of the state duty. The amount of this duty is relatively small - it is 160 rubles. You can download the receipt on the Federal Tax Service website. Upon making the payment, it is recommended to make a photocopy of the document, which will be provided to the tax office. This will save you from having to pay the state fee again if this receipt is lost through no fault of yours.

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

The individual entrepreneur is closed, do I need to submit a declaration?

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

For an individual entrepreneur working under the “simplified” system, the deadline will be the 25th of the month following the month of cessation of activity. For those who worked under UTII, the period will be five days shorter - until the 20th of the next month. 3-NDFL, which is necessary when common system, must be submitted no later than five days from the date of actual closure of the individual entrepreneur.

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

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

Table 2. Declarations required for termination of individual entrepreneurs

Video - Do-it-yourself liquidation of individual entrepreneurs

Let's summarize

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

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

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

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

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

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

This procedure is carried out in several stages and does not have fundamental differences for entrepreneurs working under (UTII) and for persons working under other taxation systems.

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

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

How to close an individual entrepreneur with debts?

It is possible, however, close the individual entrepreneur and with debts, since Russian legislation does not provide for the possibility of refusing to liquidate a business due to debts from the tax service or the Pension Fund. Sometimes tax inspectors may demand that an individual entrepreneur repay debts, but such a requirement is not legal. Theoretically, an individual entrepreneur can even open legal proceedings for violation of the law by tax officials, but it usually does not go to court, since most often this requirement is put forward as a verbal warning. In the event that, no matter what, the tax inspector refuses to accept documents, it is not so much necessary to sort things out with him as it is worth contacting higher authorities or sending documents by mail (by registered mail to receive delivery notification), not forgetting to certify them authenticity notarized. All of the above does not mean at all, however, that the debt does not need to be repaid: in any case, it will remain with the entrepreneur, regardless of whether the individual has the status of an individual entrepreneur or not. Sooner or later the debt may be collected even in judicial procedure, therefore, all that is needed in order to avoid conflicts with the state is voluntary and timely payment.

A nuance regarding debts: if a business is liquidated in 2019, the three-year rule applies limitation period, that is, debts incurred before 2011 inclusive do not need to be repaid. If the requirement to repay them is presented in court, you need to declare the limitation period.

By and large, these are all the key steps necessary to close an individual business in 2019. After they are carried out, or during the process of liquidation of the individual entrepreneur, it is necessary to submit tax returns (even if there was no activity or income), submit a report to the Social Insurance Fund (if the individual entrepreneur was registered there) and deregister the cash register. apparatus. To do this you need to contact the Center Maintenance, with whom a cooperation agreement was concluded, and receive a fiscal report from specialists - certainly on the day when the device was deregistered. This procedure may vary for different regions of the country, so it is better to coordinate this process with your tax office.

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

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

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

It is not always possible for an individual entrepreneur to build his business in such a way that it generates income. Sometimes the reason for the mass liquidation of individual entrepreneurs is a change in the laws that control this area of ​​entrepreneurship.

This situation arose in 2013, when amendments to Law No. 237-FZ, regulating compulsory pension insurance, resulted in an increase insurance premium twice. Although in 2014, thanks to the efforts of defenders of the rights of individual entrepreneurs from Opora Russia, the size of this contribution for those who earn less than 300 thousand rubles a year became the same. But the increased property tax rate remained unchanged, which could also be the reason for a significant decrease in income and the need to close the individual entrepreneur. The reasons may be different, but the elimination scheme is the same for everyone.

Definition of liquidation of individual entrepreneurs

The word “liquidation” itself is used very often for cases of termination of individual entrepreneurial activity, which is not entirely correct. In such cases, it is correct to talk about terminating activities as an individual entrepreneur. After all, when closing own business an individual is not liquidated, but loses his rights to carry out activities as a legal entity.

As a result of paying all the necessary fees and submitting all correctly executed documents, the entrepreneur receives an extract from the Unified State Register of Individual Entrepreneurs instead of a Certificate of Termination of Business, as was the case before.

In what cases is the procedure for closing an individual entrepreneur carried out?

The advantage of terminating the activities of an individual entrepreneur is that the owner can initiate it of his own free will if there are any reasons that led to the fact that the personal business does not generate the expected income. The main thing is that you don’t have to take off tax accounting and become again too often, since the next time a new individual business is registered, this may cause refusal or delays on the part of the tax service.

There are other reasons to liquidate an individual entrepreneur on your own, including: the death of a person who was registered as an individual entrepreneur, a court decision on deprivation of the right to entrepreneurial activity or bankruptcy, cancellation of a document allowing residence in the Russian Federation for an individual entrepreneur. It is necessary to correctly assess the feasibility of closing an individual entrepreneur, so that in six months or a year you do not have to start submitting all the documents again for the reincarnation of your business.

Liquidation is possible even with debts, but this only applies to individual entrepreneurs in which employees have not been registered and there are no arrears in paying taxes, fines and fees. Existing debts to creditors can be paid as an individual on a voluntary basis. Or in court, if the situation requires it.

Step-by-step instructions: how to liquidate an individual entrepreneur

Let us note that the liquidation of an individual entrepreneur is voluntary and is carried out upon an application for termination of the activities of an individual entrepreneur, written directly by the entrepreneur himself.

The procedure for terminating self-employment is slightly different for those who have employees or work independently.

In order to legally produce dismissal of employees When liquidating an individual entrepreneur, the following procedures must be carried out.

• It is mandatory to notify them two months before the planned dismissal in accordance with Article 180 Labor Code RF, part two. Moreover, this must be done in in writing, keeping copies for yourself. This will avoid disagreements and possible litigation.
• Two weeks before the first planned dismissal, it is necessary to inform the Employment Center in writing by filling out a special application form that it is planned to dismiss workers and close the individual entrepreneur. Such a statement is called information about the mass release of workers; it can be downloaded from the website of the local or head employment center.
• It is necessary to submit reports according to FSS Form-4, which was changed by the Ministry of Labor in February 2014. Therefore, in the search engine for downloading, you must enter “Form-4 FSS 2014” if it has not yet been submitted for the current period in an updated form. This will make it possible to report on the amount of compulsory social insurance contributions and injuries. And make a report on insurance contributions - mandatory pension and medical, filling out the RSV-1 form.
• When filling work records indicate paragraph 1 of Article 81 of the Labor Code as the reason for termination of labor activity of employees of an individual entrepreneur.

An advantage for the employer is that during the liquidation of an individual entrepreneur, the dismissal of all employees, even pregnant women, is permitted, which is stipulated in the first part of Article 261.

That is, the liquidation procedure if there are employees must begin two months before submitting documents to the tax office with a written notice of dismissal and then according to the scheme described above.

If there are no people working for the entrepreneur, then the closure of the individual entrepreneur begins at the next stage - payment of any debts on taxes and fines before the tax service. If everything was paid on time and there are no debt obligations, then you can start collecting documents for liquidation. The important thing is that you need to submit documents exactly to the division of the tax service that registered the individual entrepreneur, and submitting declarations and paying debts must be carried out in the territorial division.

If you have questions, which one should you contact? tax authority contact, you can check on the website of the Federal Tax Service the addresses and Contact phone numbers the necessary units.

• If KKM is registered ( cash register), then you must first remove it from the register.
• Next, you need to close the individual entrepreneur’s current account, and there is no need to notify the tax service, the Social Insurance Fund and the Pension Fund about this thanks to the innovation of May 1, 2014. This is for the case when a current account was opened in any bank in the Russian Federation. If the opening was made in a foreign bank not on the territory of the Russian Federation, then it is necessary to inform the above-mentioned organizations in the prescribed manner.
• If there are employees, they must be fired and deregistered with the Pension Fund and Social Insurance Fund.

After completing all these procedures, you can take the necessary documents and start registration of closure of individual entrepreneur. It begins with receiving a liquidation card, which will be issued if you have:

• passports;
• applications for closure of individual entrepreneurship in form P26001;
• the original receipt for payment of the state duty for closing the individual entrepreneur.

Further actions depend on whether the individual entrepreneur was on the simplified taxation system (STS) or on the unified tax on imputed income (UTII). Under the simplified tax system, a declaration is submitted no later than the 25th day of the month following the notification of the closure of the individual entrepreneur. With UTII, the declaration is submitted even before liquidation.

After submitting all the necessary declarations, you need to submit them to the Federal Tax Service. notice of termination as an entrepreneur and deregistration. Previously, a certificate from Pension Fund about the absence of debt, but now there is no need to receive it, since Tax office from 02/22/2011 it independently makes the necessary request. Now the Federal Tax Service issues a certificate from the Pension Fund about the absence of debt.

Necessarily destruction of the seal, which can be done independently by drawing up a destruction act, which should indicate:

• the composition of the commission that was created to destroy the press;
• place and date of liquidation;
• method and reason for destruction;
• name and imprint;
• conclusion about the impossibility of restoring the seal;
• signatures.

For destruction, you can contact the organization that produces the stamps, attaching to the product a photocopy of the passport, an application, a power of attorney for liquidation and a form for payment for the service.

After all these activities set of documents to the tax office must consist of:

• applications for closure of individual entrepreneurs;
• receipts for payment of state duty for terminating the activities of an individual entrepreneur;
• registration certificates;
• certificate of absence of debts to the Pension Fund.

If it is not possible to visit the tax office in person, then you can send this list of documents plus a notarized signature in the application as valuable ordered letter with a description of the attachment. You can check whether the Federal Tax Service has received these documents using the service on the tax.ru website (https://service.nalog.ru/uwsfind.do).

If the documentation was provided correctly, then within five working days the individual entrepreneur must be closed and the information must be entered into the Unified State Register of Individual Entrepreneurs (USRIP). This will be confirmed extract, which the former individual entrepreneur will receive.

After receiving the extract, documents that related to employees must be submitted to the state archive.

The storage of all documents for a liquidated individual entrepreneur must be at least four years in order to have confirmation of the absence of loans and debts.

If the individual entrepreneur was closed with debts, then they must be paid voluntarily or judicially. If the tax or pension authorities find out that there are unpaid fines or arrears that were not noticed when the individual entrepreneur was closed, then it is possible to obtain them through the court.