Documents for closing IP v. How to close an individual entrepreneur yourself. Step-by-step instruction. We check the collected documents

In modern economic conditions, small business continues to be the most vulnerable category of entrepreneurship. There are often cases when, under the pressure of competition or due to the lack of sufficient demand for the goods and services offered, an individual entrepreneur not only does not receive the desired profit, but also suffers losses for a long time.

At the same time, you can try to radically change the situation by rebranding or completely changing not only the concept, but also the type of activity. But any measures similar situation require additional funding. If an entrepreneur does not have the opportunity to invest in updating the business, then the only right decision would be to cease operations. In this article we will look at, you will be offered step-by-step instruction carrying out the closing procedure.

How is the procedure for closing an individual entrepreneur carried out?

When we're talking about on the termination of the activities of an individual entrepreneur, it is important to distinguish between the closure of an enterprise due to bankruptcy and the liquidation of an individual entrepreneur due to at will businessman.

In the first case, the state one loses its force due to the businessman being declared bankrupt by a court decision with all the ensuing consequences. Opens bankruptcy proceedings, and the individual is deprived of the right to engage in entrepreneurial activity yu for a year. Then you can do it again.

Important! If a businessman voluntarily decides to close an individual enterprise (not being a debtor), then he has the right to re-register as an individual entrepreneur at any time.

When an entrepreneur independently decides to cease his activities, closing an individual entrepreneur does not seem to be a complicated procedure. Using the step-by-step instructions provided below, it can be done quickly and painlessly.

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The procedure for liquidation of individual entrepreneurs

Why is it so important to formalize the closure of an individual entrepreneur? After all, at first glance, if you simply stop operating for a while, then you don’t need to pay taxes. It is enough to simply submit zero reports.

However, no individual entrepreneur has the right to ignore the obligation to deduct regular insurance premiums for yourself in the Pension Fund and the Federal Compulsory Medical Insurance Fund. And the fact that the businessman suspended his commercial activities, does not play any role in this matter.

As practice shows, this circumstance is often overlooked by entrepreneurs, and as a result, debts appear to extra-budgetary funds. What to do if a similar situation arises?

In 2016, an entrepreneur has the opportunity to close an individual entrepreneur with debts, while the amount of debt after its liquidation remains with the individual who has lost the status of an individual entrepreneur.

Regardless of whether there is a debt to the Pension Fund of the Russian Federation, an approximate step-by-step instruction for liquidating an individual entrepreneur will look like this:

repayment of the individual entrepreneur's tax obligations in full (if a businessman has tax debts, then the individual entrepreneur can be liquidated only through bankruptcy proceedings);
submission of all necessary reports to the Federal Tax Service, including for an incomplete tax period;
filling out an application for registration of termination of activity (form P26001, it can be downloaded on the Federal Tax Service website www.nalog.ru);
payment of a mandatory fee of 160 rubles (you can generate a document to pay the state duty using a special service on the same website);
provision (of a paid receipt and a completed application) to the Federal Tax Service;
receiving a record sheet from the Unified State Register of Individual Entrepreneurs on registration of termination of activity after five working days.

You can submit documents to close an individual entrepreneur in several ways, including a personal visit to the tax authority, acting through a representative by proxy, sending by mail and transferring to in electronic format. In the latter case, the papers must be scanned and certified with an electronic digital signature.

The proposed step-by-step instructions are suitable for closing any individual entrepreneur, regardless of the taxation system it applies. The only exception is that they can submit tax reports not only before, but also after submitting the application no later than the 25th day of the month following the month in which they registered the termination of their activities.

Important! When liquidating an individual entrepreneur without employees, individuals. a person does not need to contact the Pension Fund to deregister. Information about the closure of an individual entrepreneur will be received from the tax service to the Pension Fund as part of interdepartmental data exchange.

The situation when a businessman faces the closure of an individual enterprise with employees deserves special attention. In this case, the step-by-step liquidation instructions will be supplemented by certain actions of the entrepreneur in relation to his employees.

Important! If an individual entrepreneur ceases operations and therefore dismisses employees, he needs at least two weeks before termination labor relations notify the employment service authorities about this in writing. If this requirement will be ignored, the entrepreneur will be fined.

Before the individual entrepreneur begins the closure procedure, he needs to notify employees about the cessation of activity. Wherein labor legislation prohibits an entrepreneur, in connection with liquidation, from dismissing employees who are on leave or who are not present at the workplace due to temporary disability. Such situations can be resolved on the spot in the personal presence of the employee by finding all kinds of compromises.

Important! Before submitting an application to the Federal Tax Service to register the termination of the activities of an individual entrepreneur, it is necessary to dismiss all employees without exception, including pregnant women on maternity leave, regardless of qualifications, length of service and existing merits.

The law does not provide for a specific period for notifying employees of upcoming dismissal due to liquidation. However, be careful: this period may be indicated by one of the clauses of the employment contract. In addition, the contract may specify the procedure for paying compensation to an employee in connection with dismissal when the enterprise is closed.

When ceasing to operate, it is important to fill out the form correctly. For each individual entrepreneur being dismissed, it is necessary to prepare an Order, which directly states the reason for dismissal. To avoid unpleasant consequences, each employee must be familiarized with the Order against signature.

After this, you need to make the appropriate entries in your personal cards and work books every hired individual faces. The reason for dismissal “liquidation of activity” should be indicated in the work book.

Actions of individual entrepreneurs after closure

Having received an extract from the Unified State Register of Entrepreneurs on registration of termination of activities, the individual entrepreneur is recommended to act according to the following algorithm:

if an individual entrepreneur with employees was closed, then extra-budgetary funds (PFR and Social Insurance Fund) must be notified about this no later than 12 days from the date of liquidation;
if an individual entrepreneur used a cash register in his activities, then it must be deregistered with the tax authority;
if the entrepreneur used in business bank account, it is better not to incur additional costs.

If you carry out the procedure for closing an individual entrepreneur according to the proposed step-by-step instructions, then you will not have any problems in terms of the legality of your actions. However, we should not forget about the so-called human factor.

When deciding to liquidate a business, do not forget about your partners. We recommend that you notify all existing counterparties that you are going to close the individual entrepreneur. This is not a mandatory requirement, but rather business ethics. Who knows, because perhaps in the future you will again appear before the business community as an individual entrepreneur or founder of a legal entity. In this case, you will retain loyal business partners.

Termination of the activities of an individual entrepreneur is not at all a rare phenomenon in our country. At the same time, in order to avoid paying taxes, it is better to close the individual entrepreneur immediately.

How to do this correctly, all the important nuances of this procedure will be discussed in this article.

Possible reasons for liquidation

Individual entrepreneurs cease their commercial activities for a number of reasons:

Most often, individual entrepreneurs are closed if the entrepreneur himself has made such a decision. This usually happens due to insufficient profits, poor cost recovery, increased rent or taxes, due to health or difficult life situations, business expansion, etc.
Another reason for the termination of the activities of an individual entrepreneur may be the death of the individual who carried out the activities. In this case, the official closure of the individual entrepreneur is carried out by the tax authority on the basis of the transmitted information about the registration of the death of an individual.
An individual entrepreneur can also be closed due to circumstances not related to the decision of the entrepreneur. Quite often, commercial activities are terminated by a court decision (for example, if an individual entrepreneur was declared bankrupt by a court). A copy is sent to the tax authority court decision about the bankruptcy of the entrepreneur, after which specialists mark the closure.
Another reason why an entrepreneur ceases his activities is a court decision on the forced closure of an individual entrepreneur. For example, an entrepreneur may temporarily lose the right to conduct business for violating the law (for example, failure to pay taxes, failure to submit declarations, providing false information in the declaration, etc.).
If an individual leaves the country (permanently or for a certain period of time) and loses Russian citizenship, the right to engage in entrepreneurial activity is also lost. An individual entrepreneur is also liquidated if the registration of a person on the territory of the Russian Federation is no longer considered valid.

What is needed to close a sole proprietorship

The procedure for closing an individual entrepreneur usually does not cause difficulties and does not require the entrepreneur to provide a large package of documents. The first thing you need to have with you is, of course, your passport. The entrepreneur must also write an application to terminate business activities, which will subsequently be submitted to the tax authority.

Application form P26001 You can also ask tax officials. The closure application contains the following information:

name of the tax authority and inspection number (at the very top of the first page);
information about the entrepreneur (full name, passport details, registration address);
number of the certificate of registration as an entrepreneur;
date of registration;
the statement of termination itself;
applicant's signature;
Contact details;
other information filled in by a specialist.

It is important to note this point: if the entrepreneur submits the documents himself, there is no need to certify the application.

If a representative comes to the tax office instead of the entrepreneur, there must be a formalized and notarized power of attorney. Also in the application itself the corresponding mark of the notary is affixed.

So, the application is ready, the passport is in hand. Remains pay the state fee. Without a receipt of payment, closing proceedings cannot begin. The fee is 160 rubles. You can ask for a receipt at your tax office, or even more conveniently, use a special service on the Federal Tax Service website. With its help, a receipt will be generated automatically.

Paying the fee is also very easy. You can go to any bank (for example, Sberbank) and carry out the operation there. Those who have access to Internet banking can pay the receipt without leaving home (in this case, you must remember to print the receipt). It is important to indicate the details correctly so that you do not have to pay the receipt in double amount.

Step-by-step closing procedure

The step-by-step procedure for closing an individual entrepreneur is as follows:

You need to contact the tax office that registered you as an individual entrepreneur. There you also need to take a receipt for payment of the state duty. If you have any doubts about which tax office to contact (this arises if registration was carried out in one place and registration in another), you can call the Federal Tax Service Office in your region, give your details and registration certificate number IP, after which the specialist will name the inspection where you need to contact.
Drawing up an application for closure (take the form from the tax office or download it on the Internet). If filling out causes difficulties, you can contact a specialized company or consult the same tax office. The closing time depends on the correctness of filling out, since if an error is discovered, everything will have to be redone.
Payment of state duty. It should be noted that the fee is paid only if the entrepreneur independently decides to close. If the individual entrepreneur was declared bankrupt or if liquidation is carried out by court decision, there is no need to pay the receipt.
Providing documents (receipt, passport and application) to the tax office. You need to get a receipt from the tax officer confirming receipt of the documents. You can also submit documents through a representative (there must be a power of attorney, and the application must be marked by a notary) or sent by mail (with a list of investments and declared value).
5 working days after submitting the documents, you can receive a certificate of registration of termination of business activity. Along with this document, an extract from the unified state register of individual entrepreneurs must be provided. If the entrepreneur does not appear at the tax office after the deadline for preparing the certificate, the documents will be sent by mail to the registration address.

For a step-by-step description of actions to liquidate a business, see the following video:

Is a certificate from the Pension Fund required?

Another important point is a certificate from the Pension Fund. Now, in order to close, you do not need to take a certificate from the pension about the absence of debts, but this does not relieve you from the obligation to pay contributions. Unpaid debts, one way or another, will “hang” on the entrepreneur, so it is better to pay off all the debt immediately.

Despite the fact that providing a certificate from a pension is not a mandatory condition for closing, some tax authorities still require this document.

It must be remembered that this requirement is not legal, and in the event of such an action by the inspector, you can first write a complaint addressed to the head of the inspection, then to the Department and other higher authorities.

After receiving the closure certificate, you need to go to the Pension Fund and ask the specialists for a statement of the remaining payments. You should also receive receipts there, which can be paid at the same Sberbank. After submitting paid receipts to the Pension Fund, you need to receive a certificate of no debt. If pension debts remain unpaid, fines will be assessed, and sooner or later a demand for debt repayment will come. If the former entrepreneur ignores demands for payment of debts, the outcome of the situation will be legal proceedings.

There is also no need to notify the Pension Fund itself about the closure; specialists will deregister the entrepreneur after receiving the relevant information from the tax office.

How to liquidate an individual entrepreneur with debts?

The procedure for closing an individual entrepreneur with debts is carried out in exactly the same way as without, namely: first, an application for closure is drawn up, after which the state fee is paid. The receipt and application must be taken to the tax office and a receipt for receipt of the documents must be obtained. All inspectors' demands regarding the need to pay off debts before closing are unlawful.

Previously, to close, it was necessary to take a certificate from the Pension Fund about the absence of debt. To do this, entrepreneurs first went there, took all the receipts, and after payment received a certificate. Now this certificate is no longer needed for liquidation.

An individual has the right to repay the debt after closing, but there is no need to delay this.

If the entrepreneur has decided to pay off all debts before the closing procedure, and there are not enough funds for this, it is necessary to go to court to obtain bankruptcy status. In payment of debt, property is described that is sold as soon as possible at the market price. If there is not enough property to pay off debts, the entrepreneur is obliged to work, and the remaining debt will be debited from his salary.

Liquidation of individual entrepreneurs with employees

If the business activity was carried out with the involvement of hired workers, you need to know some subtleties regarding how to close in this situation. The basis for dismissal of employees is the closure of the individual entrepreneur. The Employment Law states that 2 weeks before dismissal it is necessary to send a notice of termination of the employment contract to the employment service.

The dismissal procedure itself is carried out as follows: an order must be drawn up for each contracted employee. It is impossible to fire employees after an individual entrepreneur ceases to be listed in the unified state register. All employees must be terminated and paid off before changes are made to the roster. If the employment contract does not contain a clause regulating payments in the event of dismissal due to the closure of an individual entrepreneur, then there is no need to pay compensation.

Some important nuances

During the process of closing an individual entrepreneur (or after that), you need to submit tax returns within the established deadlines. If there was no activity and there was no income, you need to submit “zero” declarations. If the entrepreneur was registered with the Social Insurance Fund, a report must be sent there.

If the entrepreneur carried out activities using cash register, it must also be deregistered. To do this you need to do the following:

On the day of submitting the application for deregistration of the cash register, you must remove the fiscal report from the cash register.
You need to provide technical information to the tax office. device passport, registration card, cash register, agreement with the central service center, passport and a copy of the balance sheet for the last reporting period.

Another procedure that needs to be completed after the termination of the activities of an individual entrepreneur is closing a bank account. If an entrepreneur decides to close an account before submitting an application, it is necessary to notify the tax office about this a week before the operation. Otherwise, the entrepreneur will have to pay a fine. When closing an account after cessation of activity, there is no need to notify the tax office. The procedure for closing an account is very simple: to do this, you need to go to the bank and fill out the necessary documents (the list differs in all banks).

After the business closure procedure has been completed, it is necessary to keep documents and receipts completely safe for at least four years. This will protect against possible misunderstandings and resolve controversial situations in the event of inspections by regulatory authorities.

Liquidation of an individual entrepreneur can be carried out voluntarily or compulsorily. In the first case, the businessman himself decides to complete his entrepreneurial activity on his own initiative, in the second, the court makes the appropriate verdict. The decision on forced closure is allowed in cases approved by the legislation of the Russian Federation.

Is it possible to close an individual entrepreneur with debts?

Liquidation of an individual entrepreneur is carried out for various reasons. In some situations, the business is expanding and you need to transform your business by opening entity, and someone, on the contrary, does not receive the expected income and decides to completely stop doing business. Often businessmen have debts to contractors, employees or the budget.

So, is it possible to close an individual entrepreneur with debts? The legislator answers positively to this question. Moreover, liquidation is allowed in the presence of debt of any kind.

Debt to employees and contractors

If there are debts to employees or clients, the entrepreneur may cease his activities. The registration authority cannot require the businessman to provide evidence of the absence of these obligations. In addition, federal legislation does not provide for such a basis as a reason for refusing to register the closure of an individual entrepreneur. Unlike companies, entrepreneurs do not have to notify creditors in advance of the cessation of their work.

Debt to banks

As a rule, a business is created on borrowed capital. Currently, banks offer various loan products for both individuals and businessmen. Get cash An individual entrepreneur can act both as a market subject and as an ordinary citizen. In fact, only the conditions and process for submitting funds will differ.

The fact of liquidation of an individual entrepreneur with debts does not affect his obligations to credit institutions. The presence of a loan does not serve as an obstacle to closing a special status. All obligations must be repaid by him after closing and making the appropriate entry in the Unified State Register of Individual Entrepreneurs. The procedure for settlement with the bank is established by the loan agreement.

Debt to extra-budgetary funds and the budget

Today, entrepreneurs have the right to terminate their special status without prior repayment of debts. Until 2011, the presence of debt served as the main obstacle to the liquidation of individual entrepreneurs. The registration authorities obliged the applicant to submit a certificate from the Pension Fund about the absence of debt.

After liquidation of the individual entrepreneur status, the debts will not be cancelled, they will be transferred to the entrepreneur as an individual. The legislator gives the right to pay off-budget funds within 15 days from the date of entry of the liquidation into the Unified State Register of Individual Entrepreneurs. Then the interested authorities have the right to demand compulsory compensation through the court.

IN tax service declarations must be submitted. This obligation is also relevant for those entrepreneurs who did not actually carry out business and did not receive profit. Different taxation systems have different procedures and periods for submitting tax returns. For example, individual entrepreneurs on UTII are required to report to the authorized service even before submitting an application for liquidation.

Read also: Is it necessary to register an individual entrepreneur for an online store?

Why it is necessary to close an individual entrepreneur with debts

Many entrepreneurs who do not have knowledge of Russian legislation mistakenly assume that it is impossible to close an individual entrepreneur with debts. Their activities continue, but their debt increases. Thus, the debt to the Pension Fund is growing every month due to the fact that contributions are accrued even when there is no actual activity. This is a very common mistake of businessmen. Timely closure of individual entrepreneurs will prevent an increase in debt to employees, the Pension Fund, etc.

The procedure for liquidating an individual entrepreneur

So, how to close an individual entrepreneur with debts in 2016? The step-by-step instructions for the liquidation procedure include going through the following stages:

Formation of a package of documentation;
Transfer of collected data to the registration authority;
Making an entry in the Unified State Register of Individual Entrepreneurs about the liquidation of an individual entrepreneur, issuing documents;
Appeal to extra-budgetary funds for settlement, reimbursement of obligations.

Depending on the taxation system, an individual entrepreneur must submit a tax return and pay taxes before immediate liquidation (UTII) or after it (OSN, simplified tax system).

First of all, the entrepreneur must prepare information for terminating the activities of the individual entrepreneur. Let's determine what documents are needed to close an individual entrepreneur in 2016. In order to initiate the procedure, the businessman is obliged to submit the following documentary data to the registration service:

application in form P26001;
photocopy of passport;
document confirming the payment of funds towards the state duty.

In the recent past, entrepreneurs had to additionally submit a certificate from the Pension Fund about the absence of debt. Businessmen were refused to accept documents in the absence of this act. This obligation has now been abolished. Today, the tax service itself makes a request to the extra-budgetary fund about the existence of debts from individual entrepreneurs.

Then collected information transferred to the registration service. The employee receiving them gives the entrepreneur a receipt indicating the documents and the moment of their transfer. The verdict on registering the liquidation of an individual entrepreneur will be issued within 5 working days.

The procedure is considered completed after registration in the Unified State Register of Entrepreneurs. A former entrepreneur receives liquidation documents.

This completes the process of officially closing the activities of the individual entrepreneur, but in addition it is necessary to carry out a number of related activities:

Submit a declaration to the tax service, pay the debt;
Notify the Pension Fund, which will make the calculation, and deposit funds towards contributions.

Certain operations are carried out as part of the preparatory stage, when the individual entrepreneur has not yet submitted documents for liquidation:

Dismissal of employees;
Deregistration of cash register;
Closing a current account.

Dismissal of employees when closing an individual entrepreneur with debts

If an entrepreneur employs hired workers employment contract, then he is obliged to notify them in a timely manner about the upcoming reduction. In accordance with Article 180 of the Labor Code of the Russian Federation, these actions must be completed in writing 2 months before the planned date of the first dismissal. The fact of familiarization is evidenced by the employee’s signature.

Two weeks before the planned date of layoffs, you should notify the employment center. The message is transmitted in a form approved by this service. It can be downloaded from the official website of the employment center. In addition, the employer must submit reports to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund.

On the last working day, the entrepreneur fills out the employees’ work books, indicating the reason for dismissal in accordance with Art. 81 Labor Code of the Russian Federation. Employees must be paid for time worked, compensation for unused vacations, as well as severance pay.

During liquidation, an employer can lay off all employees, including pregnant women, as well as employees on maternity leave.

If an individual entrepreneur does not have enough funds to pay payments due to employees, then they become his creditors and can demand compensation in court. When initiating a bankruptcy case, arrears of employee benefits are also taken into account. They act as second priority lenders.

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 received to carry 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 accounts online banking. 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 made 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 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 an individual entrepreneur - the tax authorities required a certificate from the entrepreneur indicating that there was 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 activities.

There is no legal 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 the individual entrepreneur status does not relieve one from the obligations that arose 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. Arbitrage 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 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 work worked in the current calendar year period. 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 short time obtain 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 an option profitable business who can, 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.

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Last update: 03/04/2020

Reading time: 13 min. | Views: 26099

Hello, dear readers of the site magazine! In today's article we decided to write about liquidation of individual entrepreneurs, namely step-by-step instructions, how to close an individual entrepreneur yourself where they brought required list documents that can also be downloaded from this material.

Modern realities are now such that many entrepreneurs, who just a couple of years ago enthusiastically took up starting their own business, are now forced leaving him to start something new or even get a job to get a stable salary.

For some people, such decisions are dictated by the fact that their business, in which they invested so much hope, didn't justify itself. Someone wants to gain additional experience in their chosen field of activity as an employee, so that later with new strength and knowledge they can return to entrepreneurship and open their own enterprise anew. By the way, in one of the previous articles we already talked in detail.

In any case, a business once created becomes obsolete, and two Possible options for further developments: To do nothing(in this case, problems may arise with contributions to the Pension Fund (PF), as well as in other aspects) or close the individual entrepreneur. It is the second option that all further material will be devoted to.

In fact, this article will cover the following points:

Is it necessary to liquidate an individual entrepreneur and in what situations is closure simply necessary?
What documents are needed to liquidate your business?
What nuances can you encounter in 2020 when liquidating an individual entrepreneur and in what sequence should you act in order to do everything right (step-by-step instructions);
What may be the difficulties if an individual entrepreneur has accumulated debts and how, in this case, to close an individual entrepreneur with debts;
In some cases bankruptcy is a forced measure, and in some cases it is inevitable;

After analyzing all the information offered, it will be possible to generally assess how necessary it is to liquidate the individual entrepreneur, and also find out how to make it easier and better .

Let us consider in detail about the liquidation (closing) of an individual entrepreneur according to step-by-step instructions

Study own business quite difficult: you need to pay taxes on time, deal with all the documents and resolve all issues yourself.

There are many reasons why an entrepreneur may start thinking about closing his business:

It is planned to open an LLC. In this case, you will have to liquidate the individual entrepreneur in order to do everything right and get additional features, expanding production capacity and spheres of influence. Read also.
It turned out unprofitable or unclaimed, which means it was decided to change the type of activity or realize oneself as a specialist in the role of a hired worker in some other organization.
Constant tax pressure, which are very difficult for beginning entrepreneurs to cope with (you need to correctly calculate markups in order to get the desired net income after deducting all costs).
It was decided to switch to shadow mode(it’s better not to even think about this, because the likely consequences can lead not only to the loss of all initial financial investments and huge fines, but also to serious liability, including imprisonment).

As a result, it turns out that if the case does not live up to the expectations placed on it, IP better close so as not to spend extra money and no longer carry on unnecessary documentation.

At the same time, the option of “hanging” an individual entrepreneur according to documents, when in fact the activity is no longer being carried out, is not suitable for anyone, because in any case you will have to list insurance contributions to the Pension Fund, taking into account the fact that they will not affect the size of the entrepreneur’s pension in any way. As a result, it turns out that the business is not being carried out, but money has to be spent on it.

Among other things, liquidation of an enterprise can be carried out in the following situations (no questions should arise here):

death of an entrepreneur;
officially declaring him bankrupt;
the presence of a court decision regarding the suspension of the work of the individual entrepreneur;
the foreigner's special permit allowing him to conduct business activities on the territory of the state has expired.

As a result, after analyzing all the information presented earlier, it turns out that there are two ways to close an individual entrepreneur:

Forcibly(if you have problems with taxes, laws or your own finances)
Voluntarily. When IP independently collects all the necessary documents and submits an application to terminate the activities of the individual entrepreneur.

Thus, it is worth noting that the decision to end an entrepreneurial career should be thoughtful And weighted . It should really only be accepted in those situations where further stable IP work is impossible for any reason.

It is best not to delay the liquidation so as not to pay insurance contributions, which are of no use if the enterprise is not operating, because they only increase the entrepreneur’s expenses.

In addition, if a voluntary decision to liquidate was made, then you will have to not only write a statement, but also collect a whole package of papers, which will be discussed below.

List of documents for closing an individual entrepreneur

2. Necessary documents for liquidation of an individual entrepreneur 📔

So to avoid fines and close your own business without unnecessary problems, you need to familiarize yourself with the list of required documents.

Often, already at this stage, some troubles begin to arise: Some papers are quite difficult to find, some you can’t figure out on your own, and in some cases you don’t want to show something to the regulatory authorities.

As a result, even a simple search for documents turns into a complex procedure with a large number of pitfalls.

Among other things, do not forget that you will still need to pay a fee officially, although these costs are insignificant compared to permanent pension contributions.

The sum in the end seems ridiculous: 160 rub.

If documents are submitted electronically (an electronic digital signature), state duty absent.

So, to close an individual entrepreneur you will need a number of documents:

Confirmation that the state fee has been paid, which was just mentioned (a check from the bank or its official electronic version is sufficient).
Application in the approved form(). It is worth noting that it will need to be certified in a notary office by the notary himself or a person authorized for such actions (the position of the witness will be indicated on the form).
Extract from Pension Fund, confirming that there are no debts and all insurance payments up to the specified date have been made on time.
TIN card.
Valid certificate of assignment of OGRNIP(issued at the very beginning during the registration process after visiting the tax office).
A special extract received from the Unified State Register of Individual Entrepreneurs at the first stages of registration of an individual entrepreneur. It must indicate all types of activities, agreed with OKVED, that a person should have been engaged in in the course of his entrepreneurial activity.

Important! The process of collecting everyone necessary documents begins only after visiting the local representative office of the social fund. insurance (FSS) and deregistration therein.

At the same time, during all this paperwork it costs Special attention please fill out an application on a special form (application to terminate the activities of an individual entrepreneur), which can be downloaded from the link below, and can also be found freely available on the Internet, because this is the only document that you will need to fill out yourself.

Download

So, the application will contain the following information:

personal data of the entrepreneur(his first name, surname, and also, if available, his patronymic; its absence is assumed for foreigners);
OGRNIP (it will be indicated in the corresponding certificate);
TIN directly of the person engaged in economic activity;
to whom documents are submitted, containing an official reaction government agencies on the application: whether it was considered or rejected for some reason (can be transferred either to the former entrepreneur himself or to someone by proxy or via mail services);
contact information(you must indicate both an available phone number and a working email address so that if something happens, the officials considering the application have the opportunity to inform the person or remind him about the unsubmitted papers);
signature of both the applicant himself and the representative of the registering organization indicating his current position, because documents must be submitted in person with the presentation of any acceptable document confirming the identity of the person coming;
information about the person who performed the notarization the application provided to him for its further transfer to the registration authorities (his status and TIN, this allows him to be assigned a certain responsibility).

Thus, the list of documents turned out to be small, but before visiting the relevant government agencies, it is worth checking again that all extracts and certificates are in place.

In this case it is necessary make sure the application is filled out correctly , which was described in detail above.

Step-by-step instructions for liquidating an individual entrepreneur. Main stages, documents + our recommendations

3. How to close an individual entrepreneur in 2020 - step-by-step liquidation instructions 📋

So, if a decision has been made to close the individual entrepreneur for one of the previously discussed reasons, and the main package of documents has been collected, you can proceed directly to the liquidation procedure.

Some people immediately look for outside help by contacting the appropriate legal organizations for help, but really It's not that hard to do it yourself .

The most important- follow clear instructions and prepare all the papers in advance so that in the midst of the process it does not turn out that, for example, you need to pay some kind of fee or get an extract from the Pension Fund so that you can make sure that there are no debts or arrears in insurance premiums.

Next, a special algorithm will be proposed, following which you can independently liquidate your own individual entrepreneur in order to start a new business or try your hand as a hired worker.

3.1. The preparatory stage of closing an individual entrepreneur - a detailed guide to self-liquidation

In this case, special steps will be considered that will need to be taken before moving directly to the process of liquidating the enterprise.

Basically, they all involve working with accounts and various documents, as well as repayment of debts existing at the time of making the decision to terminate one’s own business.

In addition, you will need to sort out existing agreements with other individuals and organizations (including dealing with the dismissal of existing employees).

Step No. 1 - Paying off debts and putting reporting documentation in order

From the very beginning, you need to visit the tax office, taking with you all available papers, payslips and a card with a TIN. You will have to deal with existing debts, and also, if necessary, find the missing parts of the entrepreneur’s financial wealth.

As a result, if suddenly there are tax debts for the previous or current year, they will need to be eliminated immediately , providing all confirmation to the Federal Tax Service employee.

After this, the personalized accounting data is submitted to the Russian Pension Fund branch. Information must be provided directly to individual entrepreneur, and for all his hired workers, if any.

It is very important to take into account one point: submitting the relevant information to the Pension Fund is as important as directly paying insurance premiums.

Representation Pension Fund must receive all reports in a timely manner, because then his employee will have to review the submitted papers, as well as within 2 days transfer all information necessary for further continuation of the liquidation process to the Federal Tax Service.

Closing an individual entrepreneur may take up to 5 days, however, it is worth considering that the procedure will take longer the longer the reporting process is delayed.

Without information about pension contributions that are received directly from the Pension Fund, the Federal Tax Service may refuse to consider an application for liquidation of an individual entrepreneur (we’ll talk about the legality of such actions later).

Step No. 2 - Termination of existing agreements under contracts with legal entities and individuals

In order to liquidate an enterprise, it will be necessary to resolve issues with existing agreements and contracts.

The first option, which is the most optimal , is to fulfill all undertaken obligations in the shortest possible time. You can individually discuss with each person with whom the contract was concluded about the possible early completion of the necessary work.

Second option - refusal to fulfill obligations (unilateral rupture). In this case, you will have to pay a penalty or do what is specified in the contract regarding such controversial situations to complete the cooperation and release the company from responsibilities associated with third parties.

In addition, it is worth noting that the individual entrepreneur will bear financial responsibility even after he becomes an individual (i.e., after the complete liquidation (closure) of the individual entrepreneur). In any case, you will have to pay off debts even if the individual entrepreneur is closed.

Resolving issues in court is not the best outcome of events, because we should not forget that individual entrepreneur always answers in all financial matters before their creditors and partners with all their property, and not exclusively authorized capital, as provided in the LLC.

Step No. 3 - Dismissal of previously hired personnel

To begin the process of liquidating an individual entrepreneur, it is necessary to resolve all issues with employees. They all need to be fired according to the law, in compliance with all requirements labor code, as well as pay off the social fund. insurance and Pension Fund to avoid possible problems.

In order to become familiar with all the nuances that may arise at this stage, it is enough to first consider first paragraph of Art. 81 from the Labor Code of the Russian Federation.

For the current tax period in FSS need to provide a form 4-FSS, and for Pension Fund prepare the following papers: ADV-6-2 And ADV-6-5, and SZV-6-4 And RSV-1.

For convenience and speeding up the liquidation process, we offer download And fill out an application.

An example of filling out an application to close an individual entrepreneur from an Excel document

Step No. 2 - Pay the fee

You need to pay a state fee in the state bank in the amount of 160 rubles to receive the corresponding receipt. We remind you that from 2019, when submitting documents through electronic signature(i.e. electronically) it is not necessary to pay the state fee.

Go to the page - nalog.ru/create_business/ip/closing/, where the amount for paying the state duty is indicated

All information for payment can be obtained from the Federal Tax Service, to which you will eventually need to go for a certificate of liquidation of the individual entrepreneur.

Sample of a completed state duty payment form:

Sample of a completed form for paying the state duty for the liquidation of an individual entrepreneur

The receipt must indicate recipient details, so sender, that is, the entrepreneur himself, so that it is possible to identify the payment.

The paper confirming payment is also a mandatory document.

Step No. 3 - Completing the process of closing the IP

At this stage, the entire procedure comes to an end. In fact, you need to check the entire package of documents again to make sure that everything is in place.

These documents should be submitted to the Federal Tax Service only after all issues with various funds have been resolved: pension and medical funds. And social insurance. They, in turn, will transmit information to the tax office that the entrepreneur has fulfilled all the conditions necessary for liquidating his business related to their activities.

The process of processing the application and package of documents takes maximum 5 days, as stated in the relevant regulatory regulations. In this case, you must remember to pick up a document confirming the transfer of all your documents indicating the date when the documents were submitted to the Federal Tax Service.

After the inspection is completed, the former entrepreneur receives an official certificate, which confirms the fact of termination of his activities, that is, he speaks of liquidation of the enterprise.

Thus, I would like to emphasize once again that in fact the process of closing an individual entrepreneur can be divided into two interrelated stages.

The first implies the actual cessation of activity and involves the implementation preparatory actions: deregistration of the cash register (if there was one), dismissal of employees (you will need to sort out the funds, as well as the medical policy of each hired worker), close the current account (before this, you should make sure that all transactions are successfully completed), and also report to the tax authorities, eliminating debts.

In addition, at this stage it will be necessary to deal with the termination of existing contracts, otherwise you will have to answer for them after the closure of the individual entrepreneur as an individual. faces (there will be their own nuances and difficulties).

After this you can go to main stage. You will need to write an application and also pay a fee in order to be able to provide a receipt. Next, you will have to visit the Federal Tax Service with all the documents. The wait for a certificate of termination of activity can last no more than 5 days, after which the enterprise is considered permanently liquidated.

4. How to close an individual entrepreneur with debts to the Pension Fund, Social Insurance Fund, etc.? 📌

This difficult question worries many entrepreneurs who have problems financial difficulties in the process of their independent activities.

The most interesting thing is that the process of early repayment of debts is recommended, but not required. The fact is that when starting the procedure for liquidating an individual entrepreneur, you can slightly improve your financial situation, because you will finally be able to get rid of insurance premiums, which are constantly increasing towards your debts and complicating the life of a person who honestly conducts his business. But it may not always be successful, given the difficult situation on the foreign exchange market and taxes that are prohibitive for some types of business activities.

As a result, it seems to a person that the sooner he closes his business, the sooner he can get rid of at least some payments. So is it realistic to liquidate an individual entrepreneur if there are debts?

Most often, debt accumulates in favor of tax or Pension Fund (PFR) . At the same time, when visiting the Federal Tax Service with an application to close an individual entrepreneur and if there are debts, service employees may refuse the entrepreneur this, as was said earlier.

The most interesting thing is that they do not have the right to do this, because nowhere is it prohibited by law to allow a person to liquidate his business in the case of accumulated debt.

The point is that an individual entrepreneur is liable with all his property , which means that even after he becomes an ordinary individual (i.e., after completing the process of liquidation of the individual entrepreneur), he will have to pay off those to whom he owes.

And this means that hide from funds and public services it won't work. In fact, it will only be possible to stop accruing new mandatory payments.

What to do if all the documents have been collected, the duty has been paid, and the Federal Tax Service employee refuses to accept applications, arguing that the entrepreneur should first sort out the debts and then deal with liquidation.

In such a situation, experienced lawyers advise not to take matters to extremes, but to try first simply talking with a representative of the tax service, explaining the whole situation to him. He himself must understand perfectly well that a person will have to escape from his debts after the closure of the individual entrepreneur. impossible(legally), which means it doesn’t matter whether he is listed as an entrepreneur or not.

Despite this, it may conflict arises . Of course, as a last resort, you can go to court or go with a complaint to higher authorities to protect your rights, but there is a more cunning way, which involves a much simpler approach that saves nerves and time, which, as a rule, are spent on disputes.

It is enough to send all the necessary papers with notarizations, where necessary, by mail.

Important! All documents must be sent by registered mail with notification that the addressee has received it.

In this case, the Federal Tax Service employee will not be able to turn away, because the entrepreneur will have confirmation that a certain number the application was received.

Of course, it’s worth saying a few words separately about the order in which debt repayment may be required.

A former entrepreneur (an individual who has received a certificate of liquidation of his business) can begin to pay off his debts as follows:

voluntarily(V this situation a person is interested in everything himself, receives extracts from the Pension Fund and the Federal Tax Service, and also pays debts by providing receipts to the relevant structures);
in a forced form(the most undesirable outcome, implying a situation where employees of the tax or Pension Fund file a lawsuit to recover the amount not paid in due time, taking into account possible penalties).

To avoid all possible problems, you need on one's own And in a timely manner be interested in the accrued amounts of contributions and taxes to be paid in order to pay everything on time and not face serious problems.

That is why experts advise do not delay with all payments, so that if something happens they do not all accumulate overnight and become truly unaffordable due to the combination of several debts in different government agencies.

So, after completion of the liquidation process of the individual entrepreneur debt goes to to an individual in full . At the same time, there is no legal requirement to warn all those in whose favor there is a debt that the business activity has been terminated. And all because the debt will have to be repaid in any case, given the fact that the current legal acts have established special deadlines for this.

According to existing legislation, namely legal act 212-FZ (Clause 8, Article 16), a person gets a half moon (exactly 15 days) to resolve debt issues.

It is during this period that he has every right to immerse himself in solving his financial problems, so that there is a financial opportunity to both pay taxes and transfer all accrued insurance premiums until the individual entrepreneur is liquidated.

The 15 -daytime the period begins to count exactly from the day when the data that the entrepreneur ceased his activities was saved in the Unified State Register of Individual Entrepreneurs.

If physical the person has not proven himself during this time and has not repaid the debt, then the parties who should ultimately receive the money, have every right to file a court application.

It is worth noting that one of the disadvantages of an individual entrepreneur, compared to the same LLC, is the increased degree of financial responsibility. (We already wrote about this in detail in our last issue, which provides step-by-step instructions for closing an organization)

The entrepreneur does not officially have any reported capital. All his property can be considered as a source of funds to pay off debts.

The exceptions are the following components that cannot be withdrawn to pay off an individual entrepreneur’s debt:

personal items that are not luxury items;
Food;
housing for which a person cannot find a replacement, since he does not own other suitable real estate.

Among other things, there is one more nuance to consider: According to current legislation, the debt must be paid only for a certain period.

In this case, we are talking about the operation of the rule that establishes the limitation period (3 years).

Due to this, one thesis can be formulated for those who have decided start liquidating individual entrepreneurs if you have debts in 2020: all debts that arose before 2017 do not need to be repaid. Despite a fairly clear explanation of this situation, some representatives of various controlling structures may still demand the repayment of these debts by going to court.

In such a situation, there is no need to look for a lawyer or be provoked. During the trial, it is enough to declare the limitation periods, which, of course, have expired a long time ago.

Based on all of the above, one important conclusion can be drawn: if you urgently need to close an individual entrepreneur, and there are accumulated debts, then they cannot become an obstacle.

After liquidating his business, the entrepreneur will still be obliged to repay them all. In order not to have to answer later before the court, fearing for the safety of personal property, which may be confiscated by the bailiffs upon his decision, it is best to pay all payments on time and not delay with pension contributions, which “drip” until the moment of official entry in the Unified State Register of Entrepreneurs that the work individual entrepreneur was terminated.

5. Bankruptcy of an individual entrepreneur with debts - the main nuances 📚

Very often a situation may arise in which an individual entrepreneur wants to close his business because it does not generate a profit that would cover all expenses. In this case, he may find himself in serious debt, from which he will no longer be able to get out.

Therefore, now let’s consider such a concept as bankruptcy estate (this stage available in the bankruptcy procedure of legal entities). It means all the property that can be sold in the future to pay off the debt.

It is also not subject to sale to pay off debt. a plot of land, if the only housing is located on it, as well as all kinds of personal belongings necessary for a person to live, for example, medical supplies and so on.

Among other things, a former entrepreneur has the right to appeal the inclusion of some of his things that are included in the lists for sale, but they cannot particularly influence the repayment of the debt. The total cost of such items should not be more than 10 thousand rubles.

Attention! There is one more nuance that an individual entrepreneur should also take into account when declaring himself bankrupt.
If a person owns only part of any property, then the creditor can also count on this share. That is, he may demand the allocation of the bankrupt’s share in the property.

Let's look at a small example. The former entrepreneur borrowed money to develop his business. In the end he ended up bankrupt. At the same time, the person owns an apartment in which he lives himself, as well as half of a private country house, which he shares with his sister as a summer house.

Eventually, the creditor has the right to draw the court's attention to this Vacation home, since it is not the only home of the former entrepreneur. It turns out that the share of a person who, due to bankruptcy, ceased his activities as an individual entrepreneur, can be realized in court. Half of the house, belonging to the sister, will remain unharmed.

When the bankruptcy estate is formed, all the property included in it is sold.

Actually the sale is carried out with the expectation of obtaining a sufficient amount to pay off the debt. After completing this procedure, if it was possible to eliminate the debts, the person is released from responsibilities to his creditors in full.

6. Frequently asked questions 📢

Let's look at some questions that individual entrepreneurs often ask.

Question 1. What is a certificate of no debt? Where can I get it?

This is a certificate of fulfillment by an individual entrepreneur (individual) of the obligation to pay taxes, fees, penalties, and fines. To obtain such a certificate, you must personally appear at the tax office at the place of registration with a written application for the provision of this certificate.

The certificate must be issued within 10 working days from the date of receipt of a written request to the inspectorate of the Federal Tax Service of Russia.

Example of a certificate of absence of tax arrears for an individual entrepreneur

Question 2. What documents are needed to close an individual entrepreneur in 2020?

The list of documents required to liquidate the activities of an individual as an individual entrepreneur, as a rule, does not change, and if it changes, it is insignificant.

It is necessary to ensure that forms and applications are up to date that are submitted to the tax authorities, the relevant documents must be submitted only new and valid to government agencies. Otherwise, the documents will not be accepted.

7. Videos 🎥

If you still have questions, we suggest watching videos that tell in detail about the liquidation of individual entrepreneurs.

7.1. Video: how to close an individual entrepreneur - what to do after liquidation

Watch the video that tells you what you need to know to stop the activities of an individual entrepreneur.

7.2. Video: Bankruptcy of an Individual Entrepreneur

Watch also the video where the bankruptcy trustee talks about the nuances of individual entrepreneur bankruptcy.

8. Conclusion 🗞

So, as discussed earlier, conducting own business - the matter is quite complex and requires a lot of time, knowledge and financial investments.

In some situations, the entrepreneur simply comes to the conclusion that he will not continue to do this, which means something needs to be decided with the status of the individual entrepreneur: close it or leave inactive. Of course, the first option that comes to mind is the second one, which comes from natural human laziness, but it is not the most correct . Why?

It's all about the "hanging" individual entrepreneurship, which no longer actually conducts its activities (does not sell anything, does not offer any services), but at the same time is listed according to documents as a person who has long since opened another business or got a job somewhere, can bring a lot of trouble.

After all, no one has canceled the payment of insurance benefits, as well as the maintenance of various accounting documentation, including reporting for various regulatory structures (Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, etc.).

That is why it is better not to delay the liquidation of your business in several cases:

It does not bring the expected profit that would cover all costs (for example, costs of purchasing goods and rent trading platform), and would also allow you to pay a regular pension contribution that does not affect the size of your future pension, and would bring a satisfactory bottom line income.
There were problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the individual entrepreneur, because you will have to pay off all the debts, but on the other hand, it will be possible to start all over again after all the troubles are resolved. To avoid problems in the future, we recommend reading our article - ?
The entrepreneur simply realized that he lacked practical or theoretical skills , which means you need to get them by working for someone. In this case, the case may not be closed if it is not planned to be idle for too long. After resuming work, you will not need to deal with documents for registering an individual entrepreneur, but you will still have to pay all insurance premiums.
A decision was made to expand or retrain into an LLC . In this case, you will have to liquidate your individual business in order to start processing new documents. As a result, new opportunities will be obtained (for example, selling your own business).

After making the final decision to close the individual entrepreneur, you will need to collect documents (an application certified by a notary office, as well as a tax identification number, extracts from the Pension Fund of the Russian Federation, Unified State Register of Individual Entrepreneurs, a certificate of assignment of OGRNIP and a check confirming the fact of payment of the duty) and begin the procedure itself, considering all its possible nuances .

Important! After the individual entrepreneur has been closed and liquidated, the documents must be stored for four years (in case questions and inspections arise from the Federal Tax Service, Social Insurance Fund, Pension Fund and other government agencies).

Closing an individual entrepreneur is not difficult compared to reorganization, so find the time and funds to liquidate the individual entrepreneur.

P.S. The team of the business magazine "RichPro.ru" wishes you good luck in your decisions financial issues, including in the liquidation of individual entrepreneurs. Share your views on the topic and ask your questions in the comments below.