Closing an individual entrepreneur: application and receipt for payment of state duty. Receipt for payment of state duty for closing a private enterprise State duty for closing a private enterprise

This step-by-step instruction describes in detail the procedure for closing an individual entrepreneur. With its help, you will get the most complete idea of ​​how to close an individual entrepreneur in 2019, and also save your time searching for the necessary information.

1. Choose a method for closing an individual entrepreneur

There are two ways to close an IP:

1. Independent closure of an individual entrepreneur. A fairly simple procedure, which consists of preparing a number of documents and performing some preparatory procedures (paying taxes, fees, dismissing employees, etc.). In addition, by going through all the steps of closing an individual entrepreneur on your own, you will gain invaluable experience that may be useful to you more than once.
2. Paid closure of individual entrepreneurs through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of closing an individual entrepreneur on their own.

How much does it cost to close a sole proprietorship?

Close the IP yourself

Close an individual entrepreneur for a fee through a specialized company

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

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

Comparison of independent and paid closure of individual entrepreneurs

2. We carry out preparatory actions

Before its closure, according to the law, an individual entrepreneur must fulfill only the first two points; he can fulfill the rest after cessation of activity. But, in practice, tax authorities often require that all the actions described below be performed at once.

Payment of taxes, fines and penalties to the Federal Tax Service

At this stage, you need to know exactly what amounts of taxes, fines and penalties you need to pay. Directly, the amount of taxes payable depends on the taxation system on which the individual entrepreneur is located. You can obtain accurate information about existing debts and overpayments of taxes, fees and fines by reconciling settlements with the tax authority.

You can read more about individual entrepreneur taxes on this page.

Paying insurance premiums “for yourself”

Deregistration of cash register equipment

If by the time the individual entrepreneur is closed you have not made the transition to a new type of cash register, to deregister you need to write an application, and on the day of submitting it to the tax authority, call an engineer from your central service center, who must draw up a fiscal report. Next, you need to submit the following documents to the Federal Tax Service (the list may differ in different tax authorities):

• application for deregistration;
• KKT passport;
• cash register registration card;
• cashier-operator's journal;
• agreement with the central service center;
• removed fiscal report;
• passport;
• a copy of the latest financial statements (declaration, balance sheet).

If you work at an online cash register, to deregister you will need:

1. Fill out an application for deregistration of the online cash register and, within one business day from the date of occurrence of the circumstances in connection with which deletion was required, send it to the Federal Tax Service (to any tax office in paper form, through the personal account of the cash register, or through the OFD). Additionally, you need to provide a report on the closure of the fiscal drive.
2. Receive a card about deregistration of the cash register. The deadline for generating a Federal Tax Service card is 5 working days from the date of application. After another 5 working days, you will be sent an up-to-date card through the CCP or OFD office (if desired, you can request a paper copy from the tax office).

3. We prepare the necessary documents for closing an individual entrepreneur

Application for closure of individual entrepreneur

An application in form P26001 is the main document required to terminate the activities of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as application samples for 2019, can be found on this page.

Receipt for payment of state duty

In 2019, the state duty for closing an individual entrepreneur is 160 rubles. You can generate a receipt and also pay for it online using this service on the official website of the Federal Tax Service (section State duty for registration of individual entrepreneurs). There you can print out a paper receipt and pay for it at any convenient Sberbank branch.

4. We check the collected documents

The final set of documents should include:

1. Application for closing an individual entrepreneur (form P26001) – 1 copy.
2. Original receipt of state duty with a stamp of payment.

5. Submit documents to the tax office

The collected documents must be submitted to the tax authority that registered it (for example, in Moscow this is Federal Tax Service No. 46), and not to the one where it was registered (this does not apply to paying taxes and submitting reports). You can find out the address and contact information of your tax office using this service.

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

6. We receive a document confirming the closure of the individual entrepreneur

After receiving the documents, the tax service is obliged to issue (send) a receipt confirming their receipt and, within 5 days, close the individual entrepreneur by issuing (sending) you a corresponding notification (form No. 2-4-Accounting) and the Unified State Register of Entrepreneurs (EGRIP) Record Sheet.

After the closure of the IP

Please note that:

• an individual is not exempt from paying taxes, fines, insurance premiums and other debts incurred during his activities as an individual entrepreneur;
• if any of the actions described above to prepare for the closure of the individual entrepreneur have not been completed, then after closure they must be completed as quickly as possible;
• if there is an IP seal, its destruction is not necessary;
• if necessary, an individual entrepreneur can be opened again immediately after closure (for example, for a quick transition to another taxation system).

A receipt for payment of the state fee for closing an individual entrepreneur is one of the mandatory documents submitted by an individual to the tax authority for deregistration as an entrepreneur. Without this receipt, the application for termination of activity in form P26001 will not be accepted or the registration of this application will be refused. It is important to correctly fill out all the details of the payment document in order to avoid assigning state duties in the budget to unclear payments.

The regulatory framework and the amount of state duty for closing an individual entrepreneur in the receipt

The requirement to pay the state duty is specified in subparagraph. "b" clause 1 art. 22.3 of Law No. 129-FZ (on state registration of individual entrepreneurs and legal entities). At the same time, in sub. “a” clause 1 art. 23 of this law states that in case of failure to provide any of the required documents, a refusal to perform a registration action (including deregistration of an individual entrepreneur) may be received. The legality of the refusal to register an application to terminate the activities of an individual entrepreneur is confirmed by judicial practice (for example, the Decision of the Supreme Arbitration Court of May 3, 2012 No. VAS-5516/12).

The amount of state duty when deregistering an individual entrepreneur is specified in subparagraph. 7 clause 1 art. 333.33 Tax Code of the Russian Federation. The legislator tied this fee to the amount of the fee for registering individual entrepreneurs, which is 800 rubles as of 2017. Termination of activities as an individual entrepreneur is subject to a fee of 20% of the state registration fee. That is, the receipt for payment of the state duty for closing an individual entrepreneur in 2017 should be in the amount of 160 rubles (800 x 20%).

Changes are sometimes made to legislation, so it is necessary to clarify the current amount of state duty before paying.

You can send a payment for state duty by bank transfer from your current or personal account, online through the tax service website, in cash at Sberbank or payment acceptance machines installed in some registration authorities.

Mandatory details that the receipt for payment of the state duty for closing an individual entrepreneur contains

Bank details and the name of the recipient on the receipt will depend on the region in which the entrepreneur will submit documents on termination of activity. They must be clarified with your tax authority.

Among the required payer details:

• registration address;
• TIN (required for non-cash payments).

An important detail for paying state duty is KBK (budget classification code). It indicates the subject of payment. If an error is made in this code, the payment will not be able to be identified in the budget, and you will either have to make an adjustment through the bank or pay the state duty again.

The BCC will depend on how the documents are submitted. If an application to terminate the activities of an individual entrepreneur is submitted directly to the tax authority, the BCC should indicate the following:

182 1 08 07010 01 1000 110

Currently, it is permissible to submit documents for deregistration of individual entrepreneurs through multifunctional centers (MFC). In this case, the BCC will be like this:

182 1 08 07010 01 8000 110

The OKTMO code indicates the municipal district to which the payer’s address belongs. Accordingly, this code is individual. It can be found on the tax office website.

When paying the state fee for closing an individual entrepreneur, the receipt can be filled out online ]]> on the tax service website ]]>. In this way, it will be possible to practically eliminate the possibility of error, because KBK is asked to select from a list, OKTMO service selects it independently based on the payer’s address data, and the remaining details are filled in automatically. It makes sense to take advantage of this opportunity to avoid possible adjustments in the future.

Quite often, entrepreneurial activity becomes unprofitable. In such cases, there are reasonable grounds to officially close the individual entrepreneur. This is required in order to stop paying insurance premiums, which are mandatory, regardless of whether commercial activity is actually carried out or not.

After closing the individual entrepreneur, you can get rid of filling out accompanying reports. The procedure takes place at the tax office at the place of registration, and not where the organization is registered. Closing procedures may vary from tax office to tax office.

How to close an individual entrepreneur in 2016 step by step instructions

So, you should act in a known order. The instructions look like this:

• First, an application is drawn up in form P26001, which will be given to you by the tax office. In addition, the form is available for download on the Federal Tax Service portal. The application is submitted electronically or in paper form;
• After this, you need to take a receipt form for payment of the state duty and pay the required amount at any Sberbank representative office. The state duty in 2016 is one hundred and sixty rubles;
• the paid receipt is submitted along with the application to the tax office at the place of registration of the business;
• five days after submitting documents for closure, the citizen receives a notice of deregistration with the tax office and a sheet of the corresponding entry in the Unified State Register of Individual Entrepreneurs.

The basis of small businesses in Russia are individual entrepreneurs, the increase in the number of which is much higher in times of crisis. The process of registering individuals as individual entrepreneurs is simplified as much as possible by the state. The opening and closing of this organizational and legal form, like any other legally significant action, is subject to a state duty, the amount of which remained unchanged in 2016. Payment of the state fee is made according to the details established for each region individually. Confirmation of payment is a receipt form, which will subsequently need to be submitted to the tax authority.

Opening an individual entrepreneur - where to start?

The procedure for registering individual entrepreneurs is regulated by Federal Law No. 129 of 08.08.2001. Unlike registration of legal entities, opening an individual entrepreneur provides for a simplified procedure, namely a minimum package of documents and a 3-day registration period.

Before preparing the collection of documents provided for in paragraph 1 of Art. 22.1 of the Registration Law, the type of system should be determined taxation and choose from the following options:

• simplified (USN);
• OSNO (general) – set by default if at the time of submitting documents there was no application to change the system;
• PSN (patent);
• UTII (“imputation”).

A simplified taxation system has been developed especially for small businesses, which provides for a special procedure for maintaining and submitting tax reporting.

Attention! The simplified tax system assumes the possibility of paying tax only on income in the amount of 6% or paying tax on the difference between income and expenses in the amount of 15%.

In addition to the taxation system, at the preparation stage you should also decide on the type of activity (there may be several of them). Each type of activity, in accordance with the Resolution of the State Standard of Russia, is assigned a specific code (OKVED) - it is this code that will need to be indicated when filling out an application with the tax authority.

Attention! Many people try to select as many codes as possible just in case, but it should be remembered that some types of activities are subject to mandatory declaration, regardless of whether it is actually carried out or not (for example, retail trade in beer).

Payment of state duty, its amount

Registration of individual entrepreneurs, as well as any legally significant actions performed by government agencies, is carried out only after payment of the state duty. The law directly provides for the presence of a receipt for payment when submitting documents for opening an individual entrepreneur (Clause and Part 1 of Article 22.1 of the Law on State Registration of Legal Entities and Individual Entrepreneurs).

The amount of the state duty, as well as other payments and fees paid to the state, is established by the Tax Code of the Russian Federation. In particular, paragraph 6 of Art. 333.33 of the Tax Code of the Russian Federation provides for the state duty for registration of individual entrepreneurs in the amount of 800 rubles.

Attention! Information on the amount of state duty can also be found on the official website of the tax service (www.nalog.ru).

The details by which the payment should be made can be obtained directly from the district tax office, or you can generate a receipt yourself by filling out all the necessary data on the official website, and pay at any bank branch. The original document confirming payment is submitted to the tax authority with a full package of documents necessary for opening an individual entrepreneur.

Features of closing an individual entrepreneur

Making a decision to terminate a business is not enough to officially terminate activities as an individual entrepreneur. It is also necessary to notify the tax authorities of the decision made, and only after the entry is deleted from the Unified State Register of Individual Entrepreneurs, the activity of the individual entrepreneur is considered terminated.

The closure of an individual entrepreneur is carried out in the following cases:

In the event of a personal expression of will to close an individual entrepreneur and terminate business activities, the established package of documents should be prepared:

1. Personal statement.
2. A document containing information about the submission of all necessary information to the Pension Fund of the Russian Federation.
3. Receipt for payment of state duty.

The specified package of documents can be submitted to the tax office at the place of registration in person or sent by Russian Post. When sending by mail, it should be sent by registered mail with a list of the attachments; the application for closing the individual entrepreneur must be notarized.

Payment of state duty when closing an individual entrepreneur

Closing the activities of an individual entrepreneur is also subject to a state duty, the amount of which is established by the Tax Code of the Russian Federation. In accordance with clause 7, part 1, art. 333.33 of the Tax Code of the Russian Federation, the amount of the state duty in 2016 for the official registration of termination of the activities of an individual entrepreneur is 20% of the state duty for opening an individual entrepreneur, namely 160 rubles.

Payment of the state duty is a mandatory condition only in case of closure of an individual enterprise by personal will. In other cases, such as by a court decision or death, the individual entrepreneur is exempt from paying it.

The state duty is paid into the state budget according to the details established for each region and district individually. Information about payment details can be obtained either directly from the district tax office or on the website of the Federal Tax Service of the Russian Federation. When paying, you should carefully fill out the details, since if there is an error, the payment receipt will not be accepted and the closure of the individual entrepreneur will be denied.

In conclusion, we note that registration of individuals as individual entrepreneurs is a legally significant action and is carried out by the state, taking into account the payment of state fees. In the absence of a receipt with the proper payment details, applications for opening, as well as closing, an individual entrepreneur will be left without consideration. The amount of state duty in 2016 remained unchanged and amounts to 800 rubles for opening and 160 rubles for closing an individual entrepreneur.

How to open an individual entrepreneur: video

Various life circumstances sometimes force an entrepreneur to stop his activities. To avoid unnecessary problems, it is necessary to follow the procedure for closing an individual entrepreneur as provided by law. This procedure is no more complicated than that, the main thing is to know what and how to do.

Deregistration of individual entrepreneurs with the tax authorities in 2016

Termination of entrepreneurial activity by an individual is subject to mandatory registration with the Federal Tax Service of Russia. In practice, situations often arise when an individual entrepreneur believes that he is no longer an entrepreneur only on the grounds that he does not conduct commercial activities. An additional reason to think so can be the closure of a current account or the destruction of a seal. However, all these actions do not constitute documentary evidence of the liquidation of the individual entrepreneur. The status of an individual entrepreneur is removed from a citizen only after making an appropriate entry in the Unified State Register of Individual Entrepreneurs. This procedure is carried out only after submitting a certain package of documents.

Step-by-step instructions for closing an individual entrepreneur in 2016

It is much easier to terminate the activities of an individual entrepreneur than. An individual entrepreneur must submit a minimum package of documents to the tax authority at his place of residence and receive a Certificate of Termination of Business within five working days. From this moment on, the individual entrepreneur is considered officially closed.

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

• carry out settlements with counterparties;
• close the current account;
• dismiss employees - they must be notified of the upcoming termination of activity at least two months in advance;
• notify the licensing authorities of the termination of activities - hand over licenses and other permits, if they were obtained for carrying out activities;
• prepare and submit all reports to extra-budgetary funds and tax authorities;
• destroy the seal.

Only after completing these steps can you contact the tax authorities with an application to close the individual entrepreneur. Note that if the individual entrepreneur did not have employees, then this preparatory process will not take much time.

Documents for closing an individual entrepreneur in 2016

To terminate activities as an individual entrepreneur, the following documents are required:

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

The application can be filled out using a ballpoint pen or typewritten. There is nothing difficult about filling it out. You only need to indicate: last name, first name, patronymic, as well as INN and OGRNIP. The application form can be downloaded from the official tax website or from any legal reference system.

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

The period for consideration of the application and making an entry in the Unified State Register of Individual Entrepreneurs is five working days. After this, the former entrepreneur must come to obtain a Termination Certificate. If he does not receive this document within the specified period, the tax service will send the original certificate to the place of registration by registered mail.

Sometimes situations arise when an entrepreneur has not received this certificate, in which case he has the right to contact the Federal Tax Service with an application for the issuance of a certificate or its duplicate, or he can simply request a certificate that he is not registered as an individual entrepreneur.

Receipt for state duty for closing an individual entrepreneur in 2016

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

The original receipt of payment is attached to the application for termination of activity.

Declaration upon closure of individual entrepreneurs in 2016

Closing an individual entrepreneur does not relieve the obligation to provide reporting for the period of business activity, even if it was not actually carried out. The reporting procedure depends on the taxation system. For example, a declaration under the simplified taxation system will need to be submitted by the 25th day of the month following the month of termination of activity. An entrepreneur has the right to submit a report under the simplified tax system even before submitting an application to relinquish his individual entrepreneur status. This is especially true if the activity has not been carried out for a long time, so a “zero” report submitted simultaneously with the submission of liquidation documents will avoid an unnecessary visit to the tax office. An entrepreneur working for UTII must report before closing, this is due to the specifics of this taxation regime.

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

In addition, if the entrepreneur has a cash register, it is necessary to deregister it and submit a Z-report. The entrepreneur himself can keep the spacecraft or sell it.

Advice: if an entrepreneur has real estate that he uses for business purposes, which he plans to sell, then it is advisable to do this before terminating his activities. In this case, sales tax will be calculated depending on the tax system used. For example, on the simplified tax system income is 6%. When selling this property as an individual you will have to pay 13%.

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

In some cases, debts become the reason for closing an individual entrepreneur. Obligations may arise both to creditors and to government agencies: tax office, Pension Fund, Social Insurance Fund.

In practice, there are often situations when a decision to officially terminate activities as an individual entrepreneur is made after the initiation of enforcement proceedings in relation to debt on mandatory contributions to the Pension Fund. Previously, this debt prevented the closure of the individual entrepreneur - the tax authorities required the entrepreneur to provide a certificate of no debt to the Pension Fund. Currently, some tax authorities still request this document, but the presence of debt cannot serve as a basis for refusing to register the termination of activity.

There is no legislative prohibition on closing an individual entrepreneur if there is debt, including to the budget and extra-budgetary funds, so it is possible to officially stop business even with debts. Refusal to register termination of activity may be appealed in court. But it should be remembered that even the removal of individual entrepreneur status does not relieve one from obligations arising in the course of business activities. Therefore, a citizen who was previously an entrepreneur will have to pay off all debts that arose when he was an individual entrepreneur. Moreover, he is liable for these debts in full; this rule applies to all credit obligations of the entrepreneur.

It is also worth paying attention to the fact that if the entrepreneur received, then he may have to return the funds received to the state. Judicial practice shows that in a number of cases, state business support authorities through the courts obliged entrepreneurs to return financial support funds if they became aware of the termination of business activities. The specific conditions for the return of subsidies upon closure of an individual enterprise depend on the features of the program and the purposes of support.

In some situations, it is more profitable to terminate the activities of an individual entrepreneur through bankruptcy proceedings. In this case, the following conditions must be met:

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

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

How much does it cost to close an individual entrepreneur in 2016?

The costs of closing an individual entrepreneur depend on the specific circumstances of the termination of activity. So, if an entrepreneur independently deals with all issues related to the termination of activities, then his expenses will be reduced to payment of a state fee in the amount of 160 rubles. When contacting a law firm, closing an individual entrepreneur will require from 1000 to 3500 rubles.

Also, the costs of terminating business activities include the costs of settlements with personnel, contractors, as well as payment of taxes and fees. Each entrepreneur has their own size. It is necessary to take into account that if an entrepreneur operated independently, then he must, within 15 days from the date of termination of activity, pay a fixed contribution to the Pension Fund for the period worked in the current calendar year. Payment of contributions and taxes from employees must be made before the closure of the individual entrepreneur.

Consequences of closing an individual entrepreneur

After termination of registration as an individual entrepreneur, a citizen no longer has the right to carry out entrepreneurial activities. But the law allows him to register again as an individual entrepreneur at any time, so anyone can quickly receive organizational and legal registration for implementation. Moreover, you can open a new individual entrepreneur the next day after receiving the closure documents. There are only a few exceptions:

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

In life, situations quite often arise when a citizen officially ceases his entrepreneurial activity, and after a short time again decides to open an individual entrepreneur. For example, he found a profitable business option that can be done, so he needs to become an entrepreneur again.

Advice: in some cases, closing and re-opening an individual entrepreneur may be beneficial. For example, to receive some subsidies, the life of the individual entrepreneur must be minimal, and the fact of re-opening in this case does not matter.

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You can always stop operating as an individual entrepreneur. The law contains no grounds that would prevent this from being done. Moreover, the closing procedure takes a minimum of time, and in most cases does not require serious financial costs. At the same time, closing an individual entrepreneur does not deprive him of the opportunity to open it again when the need arises. For example, it can only be implemented by an officially registered business entity. Therefore, both a beginner and a former entrepreneur should always remember that it is always possible to become an individual entrepreneur, including after voluntary closure.