How to close sp. Is it possible to close a sole proprietorship with debts? We submit documents to the tax office

If you have registered as individual entrepreneur and in this moment you are faced with the question of closing an IP, then this article is for you. But for those who are just going to, it will not be superfluous to find out about the closing procedure, as this is important for choosing organizational form enterprises.
I want to start with the fact that the procedure for registering the termination of the activity of an individual entrepreneur is quite simple (in comparison with, you can read more about this in the article “How to close an LLC”). But let's look at the various aspects of this issue in more detail.

When is it possible to close the IP

The termination of the activities of an individual entrepreneur begins with the question of making an appropriate decision. First of all, of course, it can be accepted by a person registered as an individual entrepreneur, but there are other situations in which the activities of an individual entrepreneur can be closed. According to the law, this is:

• death of an individual entrepreneur;
• a court decision declaring an individual entrepreneur bankrupt;
• a court decision to forcibly deprive an individual entrepreneur of the right to engage in activities;
• a court decision on a temporary ban on the conduct of IP activities;
• in connection with the termination of the document authorizing the conduct of IP activities (for foreign citizens).

By court decisions closing procedure is compulsory order, in particular, copies of decisions are sent by the court to the registering authority, which enters the relevant data into the register.

First steps towards closing

The very fact of closing an IP is the filing of activities with the registering tax authority at the place of residence. But before submitting such an application, a person with the status of an individual entrepreneur must collect a package of documents and terminate contracts with state and non-state bodies and funds.
Dismiss employees in connection with the liquidation of the enterprise, collect health insurance policies and return them to the place of issue. Terminate the contract with the health insurance fund and with the social insurance fund. In order to terminate the contract, the social insurance fund will need to provide receipts for payment of insurance premiums in established sizes and in full.
Next, it will be necessary to close the bank account, if any, and take a document on its closure. Destroy the seal, in the manner prescribed by law. This means it is necessary to pay the state duty to the bank, according to the established model, attach to it a receipt for payment of the state duty, a photocopy of the entrepreneur's passport (if you do this through an attorney), the seal itself. All these documents, together with the seal, are submitted to the registration authority, which destroys the seal and makes an appropriate entry about it.
Deregister the cash register, if it is used.
Even after closing, an individual is responsible for his activities as an individual entrepreneur for the period in which he was registered as an individual entrepreneur. Therefore, you should prepare reports in advance and pay taxes for the entire period of activity, including debts, if any, in order to avoid problems in the future.
But if income taxes can be paid after closing, then pension contributions must be paid before applying for termination of operations. In order to avoid misunderstandings and refusals to close an IP, you need to contact your inspector at the pension fund with a request to calculate the amount payable. A certificate of repayment of debts to the pension fund is mandatory in the package of documents for closing.

A package of documents and the procedure for their collection

The package of documents for the termination of activities as an individual entrepreneur includes:

• application of the established form (form P26001), written personally by the applicant and certified by a notary;
• the applicant's passport and its photocopy;
• TIN of the applicant and its photocopy;
• OGRNIP certificate and an extract from the USRIP received upon registration as an individual entrepreneur;
• a certificate from the pension fund confirming the payment of pension contributions and the absence of debts;
• receipt of payment of the state duty for consideration of the application for closing the activity.

When collecting this package of documents, MirSovetov readers should take into account one point: the pension fund will issue you a certificate of no debts only upon presentation of a notarized statement of termination of activity. Additionally, you can bring receipts for payment of contributions with you in order to expedite the procedure for checking for debts to them. Preparation of such a certificate may take from several hours to several days (depending on the working hours of the department that handles your case).

The procedure for registering the termination of activities

After all the necessary package of documents is collected, it is submitted to the registration authority at the place of residence. You can do this by coming in person or by sending documents by mail. But remember that when sending by mail, not only the application is notarized, but also all photocopies of the documents provided (with the exception of the receipt of payment of the state duty and the certificate from the pension, as they are sent in originals).
From the moment of receipt of documents, the procedure for deregistration as an individual entrepreneur lasts 5 working days. Then you will need to come and receive (or make a note when submitting documents about the desire to receive by mail) a package of documents confirming that you are no longer an individual entrepreneur.

What's left for you after closing?

After an entry is made in the register on the termination of your activity as an individual entrepreneur, you will be given the appropriate certificate of deregistration as an individual entrepreneur, as well as a certificate of deregistration in the pension fund. But at the same time, all the documents that you received when opening an IP will remain in your hands. From personal experience I will advise readers of MirSovetov after the closure of the IP when applying to government bodies(for example, to the social insurance service) take with you a certificate of closure and a photocopy of it, since the information that you no longer conduct business may be delayed, and the calculation, for example, benefits for individual entrepreneurs differs from ordinary individuals, not saying that some benefits may simply be denied due to the fact that the individual entrepreneur is not entitled to them.

It is quite difficult to predict how the situation will turn out, and therefore, quite often, novice entrepreneurs find themselves in a dilemma of how to close an IP. At the same time, it is worth paying attention to the fact that the closing procedure itself does not mean liquidation or bankruptcy. In this particular case, we are talking about stopping state registration one person to engage in entrepreneurial or other activities that bring profit.

A full package of documents, support at all stages of registration of an electrical laboratory and obtaining a qualification certificate for a manager.

Reasons for closing the IP

The state does not impose any restrictions on entrepreneurs who decide to suspend their activities. Nevertheless, as practice shows, the majority of closed IPs determine financial difficulties as a reason for terminating activities. For example, taxes and the expenditure side of the budget have risen sharply, while at the same time there are fewer customers, which negatively affected the overall profit. As a result, the business owner is forced to close his business so as not to plunge into debt obligations.

If desired, the business owner has the right to suspend its activities. To do this, he needs to apply with a statement about the desire to suspend the IP because of the desire to get a job with a stable pay. In this case, the IP will be suspended, but this will not protect the business owner from mandatory payments to the Pension Fund of the Russian Federation.

In accordance with the current legislative norms, any individual entrepreneur is obliged to pay insurance premiums to the Pension Fund, despite the profitability and profitability of their activities. In 2015, the contribution was 18,610 rubles. Every year this amount undergoes changes, and can be either increased or reduced depending on the economic situation in the country for the past reporting period.

In addition, IP can be closed in the following situations:

1. if the business owner dies, and his heirs do not plan to continue to be engaged in this area of ​​employment;
2. if the owner has been declared bankrupt;
3. if the activities of the individual entrepreneur were suspended as a result of a court decision;
4. if the individual entrepreneur is a foreign citizen, and his period of permission to conduct activities in Russia has expired, and he does not want to renew it.

Based on this, we can conclude that the closure of an IP can be voluntary and forced. In the first case, the decision is made independently by the owner of the enterprise, but in the second case, the decision is made by law enforcement and judicial authorities due to violations of current legislation.

What is needed to close the IP

If you decide to close the IP, then first of all you need to remember which tax service carried out the registration. It is she who will deal with the liquidation of your activities. In addition, do not forget to clarify the information about the payment details, because they will be needed to pay the state duty for closing the IP. Currently, the state duty is 160 rubles.

In addition, before the liquidation of the IP, it will be necessary to perform a certain algorithm of actions, namely:

• get rid of debts on tax deductions, insurance premiums and underpayments;
• pay off all employees who worked in your company;
• prepare financial statements, and, if necessary, for an incomplete reporting period;
• close the bank account of the company;
• remove the enterprise from the register in the social insurance fund;
• deregister everything cash registers and print.

Documents for closing an IP

There are two ways to liquidate an individual entrepreneur: independently and with the support of lawyers and lawyers. This procedure is not particularly complex, and therefore users can handle it without much difficulty, without involving expensive lawyers in the process.

One of the most important stages when closing an IP is the collection necessary documentation. To complete the tasks, it will be necessary to collect and submit the following documents to the tax authority:

1. application for completion of activities as an individual entrepreneur in the form P26001. Moreover, the application must be filled out taking into account all legislative requirements and norms;
2. personal documents of the business owner, namely photocopies of the passport and TIN, as well as the OGRNIP certificate issued during registration of the IP;
3. an extract from the USRR, which will contain information about your business indicating the type and type of your activity according to OKVED;
4. supporting documentation from the Pension Fund of the Russian Federation, which will confirm the absence of any debts;
5. receipt for payment of state duty in the amount of 160 rubles.

It is worth noting that it is necessary to collect all of the above documents only after deregistration with the FSS has been made.

If you intend to liquidate the IP, then you must show maximum attention and restraint, and carefully observe all government regulations and prescriptions. The slightest deviation from the established state procedure will lead to difficulties that will significantly complicate the result of the final activity.

Based on the current procedure for closing the IP, two main stages are determined: preparatory and main. Let's analyze them in more detail.

Preparatory stage of IP closing

Based on the name, we can conclude that this stage is the beginning of the liquidation procedure and represents the collection and preparation of the necessary documentation. At this stage Special attention should take the following steps:

First step. We close all debt obligations and prepare reports on financial activities IP. Initially, you need to get rid of tax debts and get the relevant confirmation from the Federal Tax Service that you have no obligations left. Immediately after this, you must contact the Pension Fund and submit information on personalized accounting in relation to the business owner and all employees.

Important! Reporting is mandatory in any case, and there are no exceptions. If everything is done in strict accordance with the legislative requirements, then the IP will be liquidated within 5 working days. If the reporting has not been submitted to the relevant services, then the Federal Tax Service will not be able to close your case.

Second step. We close all contracts with suppliers and partners. If you close your business, you must notify your partners so that they have time to prepare all the documents for closing all transactions. If you still have any obligations to counterparties, then you will have to compensate them already as individual. In addition, counterparties have every right to sue you if there are financial obligations. In such a situation, you will be responsible with your property, which belongs to you by right of ownership or is available at the company;

Third step. We close all issues related to hired work force if your company has one. This means that before the liquidation of the company, you have to fire all your employees, pay their dues wages and bonuses, as well as transfer the latest contributions to the Pension Fund of the Russian Federation and the FSS. It should be noted that it is also necessary without fail report to the funds by submitting to them the data filled in the forms RSV1, ADV65, ADV61.

Attention! Dismissal of employees should take place taking into account the current labor code. Only in this case you will avoid unnecessary difficulties that may arise if there are problems with hired workers.

Fourth step. We deregister all cash registers that were present at your company, and also close the company's settlement accounts in banking structures. It is worth noting that at the time of closing the account there should not be any money on it, because in this case you will not be able to get it in your hands, since the account is registered with the company, and when it is liquidated, the money is sent back to the counterparties, or remain on the account.

The main stage of IP closing

This part of the procedure is the most responsible, and therefore it is worth paying close attention to it. At this stage, the IP will perform the following tasks:

First step. We download the application form P26001 or we get this document from the tax office, which is involved in the liquidation of your business. It is worth noting that the application must be filled out in the prescribed form, so you need to get a sample of filling in your hands to normalize further work;

Second step. We pay a fee of 160 rubles and attach a receipt to the main documentation that will be submitted to the tax service. Do not forget that the fee must be melted to certain bank details, which you can find out at the nearest branch of the Federal Tax Service;

The final. At the final stage, we collect all Required documents in a pile and hand them over to the tax office. After that, we receive in our hands a certificate of termination of business activity with the specified date of termination of registration of IP.

Despite the fact that after the document on the liquidation of the IP is in your hands, you should not relax and rest on your laurels. It is necessary to visit the Pension Fund so that its employees calculate the insurance premiums that must be paid by you for the period of your company's operation in the current year.

Thereafter, all reporting financial matters we transfer the company to the tax service and pay off all debts on tax deductions, if any. Only after the Pension Fund and the tax authorities confirm that you have no obligations left, you can finally relax and deal with pressing problems, forgetting about the experience of managing own business.

We note right away that an entrepreneur can choose one of two options for how to quickly close an IP:

• apply for the liquidation service of an individual entrepreneur to a law firm
• or try to close the IP yourself

The first method is comfortable, the second is less expensive. And for those who decide to be guided by the second method, we will describe a procedure that will help close the IP on their own.

As a reminder to the reader: if after reading the article you still have questions, we recommend that you review the information in the article "Close IP: step-by-step instruction and find out what steps an entrepreneur needs to take in order to liquidate their own business.

What is required to close your own business?

How to quickly close an IP? A person who has decided to stop engaging in individual entrepreneurial activity requires a minimum package of documents:

• Passport of a citizen of the Russian Federation;
• Receipt or payment order for payment of the fee;
• An application written and submitted to the appropriate regulatory authority.

What now needs to be done and how to liquidate the IP on your own? You must do the following:

1. We fill out an application in the form P26001
   An application is taken to terminate business activities. An application in the form P26001 can be taken either at the territorial department of the Federal Tax Service to which the object of economic activity is attached, or. The full name of such a statement is "On State Registration of the Termination of Entrepreneurial Activities by an Individual in Connection with the Relevant Decision".
2. We fill out a receipt for the payment of state duty
   On the official website of the Federal Tax Service it is filled in (follow the link and click on "State duty for registration of IP" further according to the site instructions). You should carefully fill in all the required fields, because in the event of an error, the funds paid for the liquidation of an economic activity may go to the wrong place. Remember that if the funds were credited in error, they will not be returned.
3. We pay the fee
   A completed receipt with the details of the parties is submitted to the nearest branch of the bank, where you pay the fee. The size remained the same - 160 p.
4. We submit tax documents
   The next step is the finished receipt with a note of payment and the completed application are submitted to the tax office at the place of registration of the object of economic activity.
5. In a few days we go to the FTS
   Five days later, a person can return to the FTS office to pick up a certificate of termination of business activities (the corresponding form is P65001), as well as an extract from the USRIP. If within five days the person did not appear for the documents, they are sent by registered mail through the postal service.
6. We notify the PF about the closure
   After receiving the documentation in hand, within 12 days it is necessary to notify the territorial office of the Pension Fund that the individual entrepreneur is no longer engaged in economic activity and receive settlement documents for payments.
7. We bury the current account and cash desk
   Close an existing current account (if any). Important point: the entrepreneur must not forget to deregister the cash register (cash register)
8. Last step
   If you had hired workers, you must submit a report to the FFS (Social Insurance Fund) on.

The above procedure is the only way how to quickly close the IP. If everything was done correctly, within two weeks the economic object will be liquidated and cease to exist.

Do I need to take a certificate of debt?

Previously, the procedure for closing business activities provided for the need to obtain a certificate from the Pension Fund, indicating the absence of debt. Only after that it was possible to submit all documents to the Federal Tax Service for the liquidation of their own business. To date, such actions are not required to be performed - the legislation determines that the Federal Tax Service independently requests information about a person from the Pension Fund.

It follows from this that today entrepreneurs may not receive a certificate from the FIU. In practice, most often employees of the Federal Tax Service continue to demand this paper, therefore, in order to avoid misunderstandings, this certificate must also be attached to the main documents.

To obtain a certificate, a person must submit the following documents to the FIU:

• Passport of a citizen of the Russian Federation;
• Certificate of state registration of IP;
• Application for termination of activities of an economic entity;
• A receipt with data on the payment of all fixed payments up to the moment the person applies to the authority;
• Extract from the USRIP and certificate of the OGRNIP;
• Copies of the above papers.

Remember that the originals remain in the hands of the applicant, while only copies are submitted to the FIU. On the basis of the papers provided, the employees make a conclusion about whether the payment of the IP debt is necessary. In the absence of such, a certificate is issued.

Closing an IP is a situation that occurs frequently. Needless to say, times are tough right now. large companies and for small and medium businesses. How to carry out this procedure correctly, without violating the law, we will discuss further.

Why IP is closed

In fact, there are a great many reasons for this.

We list only the most common:

• The resulting profit does not cover the costs incurred by the entrepreneur;
• Instead of IP, ;
• Lost desire to be an entrepreneur;
• A decision was made to conduct shadow activities (fraught with problems with the law);
• There is no possibility to pay taxes and fees;
• The decision of the judicial authorities on forced;
• The person is not allowed to drive entrepreneurial activity;
• Cases ;
• Entrepreneur - foreign citizen and the term of his stay in the Russian Federation has ended.

There may be other reasons, each entrepreneur ultimately has their own.

Some entrepreneurs mistakenly believe that if an individual entrepreneur is closed, this will allow him not to pay fines and not fulfill debt obligations to the tax and various funds. This is not so, acting in this way, you can be held liable under the current legislation.

Documents for closing an IP

Before collecting documentation and submitting it to the Federal Tax Service, make sure that:

• You completed and returned (it must be returned even if the activity was not carried out at all);
• That you have submitted all reports to the FSS;
• If there is a cash register, remove it from the register.

Only after that you need to start collecting the documentation package.

It includes:

• Photocopy;
• Passport in original;
• Photocopy of the passport;
• A receipt confirming that you have paid the state duty;
• Certificate of;
• Power of attorney, if closing is carried out through a representative;
• completed application ( Form Р26001).

The amount of the state duty

The state fee must be paid in advance, its size is small - 160 rubles. You can pay online, at the Sberbank office or through the Internet bank, no commission will be charged from you. Despite the fact that the amount is small, if you do not have a receipt, an application for closing an IP will not be accepted.

How to fill out an application for the liquidation of IP

The application form can be completed electronically or manually. If completing by handwriting, use black ink and write in block and capital letters. For electronic filling, the most suitable font for use is Courier New, size 18.

You must specify:

• Surname and initials of the applicant;
• OGRNIP number.

It is not necessary to bring documents to the FTS department in person. You can send it by mail, or transfer it with a representative, having previously issued a power of attorney.

Be sure to include an address Email and telephone numbers where you can be contacted if necessary.

Step-by-step instructions for closing an IP

In this instruction, we will consider all the necessary steps that need to be taken to close the IP, and also tell you how to close the IP yourself.

Stage 1. Resolving all issues with debt obligations

First of all, it is worth sorting out all the debt obligations. Of course, you can close an individual entrepreneur with debts, and we will talk about this later, but no one will exempt an entrepreneur from paying debts.

Stage 2. Payment of the state fee

Pay the state fee. The amount of payment is small, the main thing is to fill in all the details correctly. If you make a mistake, you will have to pay the fee a second time. A receipt for payment can be taken from the Federal Tax Service, or filled out on the official website of the Federal Tax Service.

After filling out the receipt, you can print it and make payment through any branch of Sberbank.

Make for yourself a photocopy of the receipt that has already been paid. Give the original to the Federal Tax Service, and keep a copy for yourself, because the situations are different, so that you can confirm the fact of payment.

Stage 3. Registration of documents confirming that there are no debts in the FIU

Check with the tax office whether the procedure will require data from the FIU. Providing them now is not mandatory, but it is better to find out this question in advance. Some branches of the Federal Tax Service will not allow you to close the IP until you bring a certificate of no debt to the FIU.

Stage 4. Submission of documentation to the Federal Tax Service

Now we go to the Federal Tax Service and give the collected documents.

There are several ways to submit documents:

• Give in person;
• Send by mail with a description of the attachment and declared value;
• Send with the help of a representative who has a power of attorney;
• Using the internet.

Let's take a closer look at electronic filing.

Closing an IP via the Internet is easy if you opened it in the same way. That is, if you have an electronic signature and a personal account, the procedure will not be difficult.

Thanks to the system, you will not make mistakes. If the IP was opened in a different way, you should not waste time and money.

Stage 5. Obtaining documents confirming the closure of the IP

At the end of the sixth working day, you need to get your hands on documents that confirm that the IP is officially closed. You will be given a record sheet from the USRIP. If mistakes were made in paperwork, most likely, the closure will be denied.

Closing IP with employees

All workers are laid off before the closure process is launched. 14 days before the dismissal, all information is sent to the employment service. Dismissal is carried out with the wording "at the initiative of the employer in connection with the termination of activities." Then the final invoice is issued.

How to close a sole proprietorship without employees

In most cases, the procedure is standard and does not differ from the usual. It is enough to write an application, pay the fee and provide all the documentation to the Federal Tax Service.

How much does it cost to close an IP

We have already mentioned this figure above - it is 160 rubles (the amount of the state duty). The remaining amount of expenses will depend on whether you have any debt obligations.

What you need to close an IP with debts

The procedure for closing an IP with debts according to the algorithm does not differ from the usual one. It is possible to close an individual entrepreneur with debts, but they will have to be paid.

If an individual entrepreneur has debts with the Pension Fund of the Russian Federation or other bodies, you need to close it in the branch of the Federal Tax Service in which you opened it. The deadlines for closing IP with debts are not clearly fixed, but the deadlines for considering documents have boundaries. They are reviewed within 5 working days.

The terms in which all debts can be repaid are also limited. In particular: if there is a debt to the Pension Fund, it must be repaid within 14 days from the moment the IP is closed.

The reporting of a closed IP is carried out within the following period:

• If the individual entrepreneur worked according to the system - until the status of the entrepreneur is liquidated;
• If by - before the 25th day of the month that will follow the month of closing the IP.

If the entrepreneur refuses to pay the debt, the FIU can apply to the judicial authorities and collect the funds forcibly.

How to close an IP if there are debts to the Federal Tax Service

Generally, this special case. In this case, the IP will be closed only when all debts are paid off and you pay all fines for non-payment of taxes. So the cost can be quite high.

If the owner of the IP does not have the funds to repay debts, the property owned by the former entrepreneur can act as payment.

It is clear that it will not be implemented at all market value. In addition, the costs of all implementation activities, as well as the payment for the services of the manager, will be added to your expenses.

But we note that there is an option in which it will be possible not to lose property - this is bankruptcy. In this situation, the court may postpone the payment deadlines or reduce the debt burden by appointing an installment payment. A little later we will talk about this procedure in more detail.

Based on what has already been said, it is clear that it is possible to close an individual entrepreneur with debts. But it is worth considering the question: how to pay these debts? You will have to pay them in any case, if you refuse, you will have a trial, and the bailiffs can later confiscate all property.

What can be advised? The answer is banal: make all payments on time and not create problems for yourself.

Closing of an individual entrepreneur whose activities were not carried out

First, prepare and submit zero tax returns to the Federal Tax Service. Then pay all dues, check if there are any debts or fines.

With all these receipts and reporting, contact the tax office at the place of registration of your individual entrepreneur. As regards the list of documents, different regions it may differ, so you need to find out this point in advance.

The bankruptcy procedure

The fact that an individual entrepreneur is bankrupt can only be decided by the Arbitration Court. Note that any entrepreneur can be declared bankrupt. In order for this recognition to occur, it is necessary to consider the prerequisites that lead to this.

So, the signs of bankruptcy:

• The amount of debt of the individual entrepreneur is greater than the value of the property of the entrepreneur;
• For more than three months, debt obligations to creditors are not fulfilled;
• The cost of liabilities is more than 10,000 rubles.

Who can apply for a sole proprietorship to be declared bankrupt

An application to the Arbitration Court may be submitted:

• An entrepreneur with debts to the Federal Tax Service and various funds;
• The bankruptcy creditor to whom the entrepreneur owes;
• FTS, PFR, other bodies;
• Local authorities.

The fact that an individual entrepreneur is insolvent must be supported by evidence. For this, they carry out the financial analysis, and the arbitration manager ultimately issues an opinion whether or not there are signs that the bankruptcy is fictitious.

How is the procedure

The following documentation is submitted to the Arbitration Court of the region where the IP is registered:

• Bankruptcy declaration;
• List of all debts with amounts for each creditor;
• Certificate of registration as an individual entrepreneur;
• Documents that confirm that the entrepreneur is the owner of the property and how much it costs.

Then they analyze how solvent the entrepreneur is.

The next step can be called the search for a compromise between the debtor and all his creditors. After that, bankruptcy proceedings begin, during which the entrepreneur's rights to property are lost, and the property itself is sold to cover debts.

After that, the IP is bankrupt.

The entrepreneur is responsible for the debts of the individual entrepreneur with all his property. But if creditors refuse to accept the property that was offered to them, it will be returned to the debtor.

What if there is no property?

In this case, bankruptcy is the maximum profitable option. The cost of the entire procedure will be about 400 thousand rubles. Therefore, it is beneficial to bankrupt an individual entrepreneur if your debts have exceeded this amount. But if the hidden property is revealed, penalties will not keep you waiting.

The consequences of this procedure also exist: a bankrupt is prohibited from engaging in entrepreneurial activities for 1 year.

Document retention periods

All documentation after closing is stored for at least 4 years. And if there is personnel documentation, then it is stored for 75 years.

Destruction of seals and stamps

You can destroy them yourself, or resort to the services of an organization that was engaged in their manufacture.

For self-destruction you need:

• Write a statement in the prescribed form;
• Pay a fee for destruction;
• Destroy the seal or stamp.

If you apply to the organization, then:

• Write a statement with your signature;
• Attach a receipt for payment of the fee;
• Also provide a photocopy of your passport;
• Power of attorney addressed to the person who will destroy the seal;
• Seal or stamp.

Conclusion

Leading is a fascinating and at the same time very difficult process. Entrepreneurs don't always get everything right. Therefore, sometimes, if you understand that it does not justify either expectations or investments, it is better to close it without losing money, nerves and time.

Profits can dry up, and customers go to a competitor, and now the time has come to close. Before you close the IP, you need to perform a number of preparatory actions: deregister the KKM, dismiss the staff, report to the funds, close the current account and eliminate all your debts. If you start the procedure, bypassing all these events, you can get hold of troubles: accumulate impressive tax debts, penalties and fines. And the termination of contracts with personnel after changing the status of an individual entrepreneur to an individual does look like hellish work. Necessary follow the sequence of actions and how - we will tell you.

Getting ready to close

The preparatory stage of IP liquidation is the most important and responsible. The paperwork waiting ahead will seem like nothing compared to the amount of work that needs to be redone before it.

Below is a step-by-step instruction for preparing for the closure of an IP in 2019, which must be followed in order to avoid the accrual of penalties for late payment of insurance premiums and problems with the dismissal of employees.

1. We close debts

First of all, take all the papers you have, TIN, pay slips and go straight to the tax office. Ask the inspector if you have debts and unpaid taxes. They may have formed by chance.

If there are debts, quickly pay them off and provide the Federal Tax Service officer with confirmation of payment. At the same time, you can pay off debts to medical and pension funds. Since 2019, the IFTS has also accepted contributions, so you won’t have to go far.

This action is, as it were, optional, since, according to Law No. 129-FZ, when liquidating an individual entrepreneur, tax employees do not have the right to demand a certificate from the FIU from you, and they are required to close you even if you have debts. But it is better not to lose sight of this step, the amount you have completely accumulated and you will have to pay it. Sooner or later. And it's better sooner than later with fines and fines. Moreover, you can find out the debt on contributions without leaving your home:

• AT personal account on the FIU website;
• On the website of the bailiffs;
• Or on the website of public services after registration.

2. We terminate all contracts

We are talking about agreements and contracts with partners and other third parties. Not with employees. There are two ways to terminate a relationship with them:

1. Complete all the promised work a little faster by agreeing with each third party individually.
2. Terminate obligations in unilaterally. The option is attractive, but do not forget that you will have to pay a penalty or incur other liability specified in the contract.

Before liquidating an individual entrepreneur, be sure to terminate contracts with third parties, organizations and partners, since the financial responsibility that lies with you as an entrepreneur will not go anywhere after the loss of status. And as an individual, you will still have to pay off all debts.

3. We dismiss the state

The next step before the liquidation of the IP is the dismissal of workers. You must notify them of your dismissal. 2 months before closing. This procedure is dictated in Article 81 of the Labor Code.

Be sure to make sure that each employee signs the notice you write. Send another notification to the Employment Center with full name, position, qualifications and salary each employee and report for the personnel to the FIU and the FSS. For the current period, the 4-FSS form should be submitted to the FSS, and to the FIU: ADV-6-2, ADV-6-5, SZV-6-4 and RSV-1.

4. We deregister KKM

Almost all businessmen are required to use cash register equipment for the calculation. Exceptions are specified in Art. 2 FZ No. 54. This is:

• travel companies;
• Taxpayers on a patent;
• Sale of securities;
• Public catering at educational organizations;
• Trade in lottery tickets;
• And some other types of work.

Until 2017, KKM could not be used by entrepreneurs on the simplified tax system and UTII, however, after the publication of the federal law of 2016 "On the application cash register equipment"both simplistic people and imputed businessmen will have to acquire a cash register. If you have it, the next step to close the IP is to deregister KKM.

To do this, take your cash register and visit the tax office with him. An authorized person will check it and remove it from the register on their own.

5. Close the current account

The next step to take to close the IP is getting rid of the account. To properly close your current account, follow the step-by-step instructions:

• Pay off debts, pay taxes, loans, fines, commissions, fees, complete settlements with counterparties - do everything you need a bank account for.
• Withdraw the balance from the account either in cash or by transfer to a personal account.
• The next step is to apply for account closure. the right pattern provided by a bank employee. Free presentation is not allowed.
• Wait for the bank's response, it will send you a notification with the date indicated in it, from which your account will be officially closed.
• Then wait for the notification of the actual closing of the current account, it will also arrive to you by mail.
• Report the closure to the FSS, FIU and the Federal Tax Service in person or by registered mail.

You may need a package of documents, the composition of which is determined by the bank. It must be specified in the agreement that you entered into to open an account.

How to close an IP in 2019

Now you have no way back. Accounts are closed, the staff is dissolved, reporting to regulatory authorities. It is already pointless to work, you can proceed directly to the closing procedure itself.

To close your IP correctly and the first time, follow the step-by-step instructions that are relevant for 2019 and consist of filling out special form, paying the state fee, collecting documents and going with all this stuff to the IFTS.

1. Fill out the form Р26001

P26001 is a form of state registration of termination of activities as an individual entrepreneur. It has been operating since 2013, in which it was simplified as much as possible. The updated form consists of only one sheet, on which you need to fill in only 6 fields. You need to fill them in correctly, because it is precisely this stage becomes common cause failure:

You can download the form on the site nalog.ru. The Federal Tax Service itself will also provide it to you, so if you are not too lazy to go, you can contact the tax office. There are also services for filling out the form, but the specialist who will be allocated to you will have to pay, the cost of his services is set individually.

2. We pay the state duty: how much does it cost

The fee for the procedure for closing an IP costs only 160 rubles the same as last year. You can ask for a receipt at the tax office or form it at online mode on the website of the Federal Tax Service, and then download to your computer and print. You can pay the cost of the fee at any Sberbank, after that be sure to save the receipt, it is included in the package of documents for closing the IP.

3. We collect a package of documents

TIN, passport, application and payment receipt - that's all the documents for closing the IP. The quantity is small. Check them again, make sure everything is in place, and go to your IFTS to turn them in. An employee of the service will accept your documents through the registration window and issue a receipt confirming the fact of acceptance of securities.

After 5 days, the tax authorities will decide to close the IP and issue you a certificate of registration of the termination of the activities of an individual entrepreneur and a sheet from the USRIP stating that you are no longer an entrepreneur. Follow him to tax office, taking with him a receipt and a passport.

If you decided that your authorized representative would submit the documents for closing the IP, you had to certify with a notary a power of attorney on the legality of such actions. According to it, your intermediary can pick up a certificate of liquidation of the IP.

What is needed to close the IP to the debtor

If you still have unfulfilled obligations to the IFTS, the closure of the IP will still be successful. Because by law the tax authorities have no right to require you to repay these debts and providing a certificate of fulfilled obligations.

You can close the IP if you have debts:

• For social insurance;
• pension;
• Medical;
• Before workers;
• to creditors.

But remember that your debt will not be written off. It will simply pass to an individual and will be recovered in court.

Closing business remotely

If you do not have time to go to the Federal Tax Service, you can close the IP remotely - using the service on the public services website or by mail.

Online

Liquidation of IP through the website of public services is the fastest way. But it is relevant only for those who opened in the same way and are already an official user of this service. By default they already have digital signature and registration on the site, which is not so easy to pass.

If this is about you, and you decide to close your IP on your own through public services, follow the step-by-step instructions that are relevant for 2019:

1. Log in to the site, select a special service and send scans of the documents that are needed to close the IP: receipts for the payment of state duty, a document confirming the removal of you from personalized registration and the completed form P26001.
2. Wait for the notification that will come to your mail that the documents have been accepted for consideration.
3. Within 5 days, expect a response from the Federal Tax Service, and if you did everything correctly, a certificate of termination of the IP and a sheet from the USRIP stating that the individual has lost the status of an entrepreneur.

By mail

It is not difficult to close an individual entrepreneur by mail, you need to send all standard documentation by registered mail with a description of the attachment. You can use the services courier services Moscow.

Before sending, you will have to visit a notary and certify your own signature on the application. In no case do not sign in advance, this must be done in front of an authorized notary.

A certificate confirming the closure of the IP will be sent to you by mail to the address indicated during the registration of business activities, but only if you indicate in paragraph 2 of the application 3 subparagraph - “Send by mail”. If you indicated subparagraph 2, the tax authority will hand over the certificate personally to you or to your authorized representative.

We close IP through a third party

If an individual entrepreneur does not have time to close his business on his own, or a businessman is outside the country, he can shift this responsibility onto the shoulders of his authorized representative. Anyone can become it: a relative, friend, comrade, neighbor, company management, partner or lawyer.

Go with him to the notary to certify the power of attorney and proceed to mediation on legal grounds. Take with you:

1. Your passport and that of the intermediary;
2. TIN and OGRNIP;
3. Application for the closure of the IP;
4. Extract from EGRIP.

And make sure that the statement was issued no earlier than 5 days ago. Do not sign the petition, the notary must personally see and assure that he saw how you do it.

After going to the notary, your intermediary can submit documents and expect to receive a result legally.

Next steps: submit declarations

After the tax liquidates the IP, you will need to file a mandatory annual return on your tax regime:

If you still have not paid off your debts, it must be done quickly. Don't forget, penalties and fines continue to rise. If you have a personal seal, it is not necessary to destroy it.

After closing, you can immediately go through a new registration and open a business as an individual entrepreneur.

Reorganization of IP into LLC

Business activity can be terminated different reasons. For example, because of the need for reorganization. According to the law, it is impossible to transfer an entrepreneur to an LLC, since this is not a form of an enterprise, but the status of an individual. Therefore, before opening an LLC, you need to close as an individual entrepreneur.

LLC opening algorithm:

1. Creation of the charter of the future organization;
2. Development of a document on registration of an LLC with a name;
3. Drawing up an application for registration of an LLC;
4. Payment of state duty and receipt of a receipt;
5. Submission of all the above documents to the IFTS;
6. Waiting 5 working days;
7. Receiving notification of registration or refusal;
8. Registration with the FSS and the FIU, after which you will be assigned codes;
9. Development of own printing;
10. Opening a bank account.

After such simple manipulations, you will be entered in the state register as an LLC.

On your tax return, be sure to include desired field"Reorganization".

How long to keep records

It is not difficult to close an IP, it is much more difficult to save all the documentation after the IP closing procedure. The retention period for the certificate is 4 years after its issuance. accounting documents, tax accounting, as well as other papers on the expenses and incomes of a once existing company must be kept for the same period - 4 years.

And here personnel documentation may be useful even after 75 years. Exactly so much it needs to be protected from accidental loss. So do not rush to throw away piles of papers, they will remind you of the times when you tried yourself as a businessman for a long time to come.