Documents for closing SP in. How to close an IP on your own. Step-by-step instruction. Checking collected documents

In the current economic conditions, small business continues to be the most vulnerable category of entrepreneurship. There are frequent 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 incurs 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 the entrepreneur does not have the opportunity to invest in the renewal of the business, then the only right decision would be to terminate the activity. In this article, we will consider, you will be offered step-by-step instruction carrying out the closing procedure.

How is the procedure for closing an IP

When we are talking on the termination of the activity 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 own will businessman.

In the first case, the state one loses its force in connection with the recognition of a businessman as 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 during the year. Then you can 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 stop his activities, then closing an IP does not seem to be a difficult procedure. Using the step-by-step instructions below, it can be done quickly and painlessly.

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IP liquidation procedure

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

However, no individual entrepreneur has the right to ignore the obligation to deduct regular insurance premiums for themselves in the FIU and FFOMS. And the fact that the businessman suspended his commercial activity plays no role in this matter.

As practice shows, this circumstance is often overlooked by entrepreneurs, and as a result, debts to extra-budgetary funds appear. What to do if such a 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 an individual who has lost the status of an individual entrepreneur.

Regardless of the presence of a debt to the FIU, an approximate step-by-step instruction for the liquidation of an individual entrepreneur will look like this:

repayment of the IP tax obligations in full (if a businessman has tax debts, then it will be possible to liquidate the IP only through the bankruptcy procedure);
submission of all necessary reporting to the Federal Tax Service, including for an incomplete tax period;
filling out an application for registration of termination of activities (form P26001, it can be downloaded from the website of the Federal Tax Service www.nalog.ru);
payment of a mandatory cash fee in the amount of 160 rubles (you can generate a document for paying the state duty using a special service all on the same website);
providing (paid receipt and completed application) to the department of the Federal Tax Service;
receipt of a record sheet from the USRIP on registration of termination of activities after five working days.

There are several ways to submit documents for closing an IP 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 used by him. The only exception is that they can submit tax returns not only before, but also after filing an application no later than the 25th day of the month following the month in which they registered the termination of their activities.

Important! Upon liquidation of IP without employees of physical. a person does not need to apply to the FIU in order to be deregistered. Information about the closure of the IP will come from the tax service to the FIU as part of an interdepartmental data exchange.

Special attention deserves the situation when a businessman has to close an IP with employees. In this case, the step-by-step liquidation instruction will be supplemented by certain actions of the entrepreneur in relation to his employees.

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

Before the IP proceeds directly to the closing procedure, he needs to notify the employees about the termination of activities. Wherein labor law prohibits the entrepreneur in connection with the liquidation to dismiss employees who are on leave or not present at the workplace due to temporary disability. Such situations can be resolved on the spot with the personal presence of the employee by finding all sorts of compromises.

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

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

When terminating activities, it is important to fill out correctly. For each dismissed employee of the IP, it is necessary to prepare an Order in which to directly indicate the reason for the dismissal. In order to avoid unpleasant consequences, each employee must be familiarized with the Order against signature.

After that, you need to make the appropriate entries in personal cards and work books each hired individual faces. The work book should indicate the reason for dismissal “liquidation of activities”.

IP actions after closing

Having received an extract from the USRIP on registration of termination of activities, the IP is recommended to act according to the following algorithm:

if an individual entrepreneur was closed with employees, then it is mandatory to notify extra-budgetary funds (PFR and FSS) of this no later than 12 days from the date of liquidation;
if an individual entrepreneur used KKM 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 IP according to the proposed step-by-step instructions, then you will not have any problems in terms of the legality of your actions. However, one 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 warn all existing counterparties that you are going to close the IP. This is not a 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.

The termination of the activities of an individual entrepreneur is not at all a rare occurrence in our country. At the same time, in order not to pay tax fees, it is better to close the IP immediately.

About how to do it right, about all the important nuances of this procedure, and will be discussed in this article.

Possible reasons for liquidation

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

Most often, IPs are closed if the entrepreneur himself made such a decision. This is usually due to insufficient profits, poor cost recovery, rising rents or taxes, health or difficult life situations, business expansion, etc.
Another reason for the termination of the activity of an individual entrepreneur may be the death of an individual who carried out the activity. In this case, the official closure of the IP is carried out by the tax authority on the basis of the transferred information about the registration of the death of an individual.
An individual entrepreneur may 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 has been declared bankrupt by a court). A copy is sent to the tax authority judgment about the bankruptcy of the entrepreneur, after which the specialists put a mark on the closure.
Another reason why an entrepreneur ceases his activity is a court decision on the forced closure of an individual entrepreneur. For example, an entrepreneur may be temporarily deprived of the right to conduct business for violation of the law (for example, non-payment of taxes, failure to provide declarations, false information in the declaration, etc.).
If an individual leaves the country (permanently or for a certain period of time) and at the same time 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 in the territory of the Russian Federation is no longer considered valid.

What is needed to close the IP

The procedure for closing an IP 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. Also, the entrepreneur must write an application for the termination of entrepreneurial activity, which will subsequently be provided to the tax authority.

Application form R26001 you can also ask tax officials. The closing statement contains the following information:

the name of the tax authority and the 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 application for termination of activity itself;
applicant's signature;
Contact details;
other information filled by a specialist.

It is important to note this point: if the entrepreneur himself submits the documents, it is not necessary to certify the application.

If, instead of an entrepreneur, a representative is in the tax office, there must be a executed 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 duty. Without receipt of payment, closing proceedings cannot be started. The amount of the fee is 160 rubles. You can ask for a receipt at your tax office, and even more convenient - use a special service on the website of the Federal Tax Service. With it, the 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 their home (in this case, you need to remember to print the receipt). It is important to specify the details correctly so that you do not have to pay a double receipt.

Step by step closing procedure

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

You need to contact the tax office, which carried out registration as an individual entrepreneur. There you also need to take a receipt for payment of state duty. If you still have doubts about which tax office to apply to (this occurs if registration was carried out in one place, and registration in another), you can call the Federal Tax Service Administration for your region, give your details and the number of the IP registration certificate, after which the specialist will name the inspection where you need to contact.
Drawing up an application for closing (take the form from the tax office or download it on the Internet). If filling is difficult, you can contact a specialized company or consult the same tax office. Closing dates depend on the correctness of the filling, since if an error is found, everything will have to be redone again.
Payment of state duty. It should be noted that the fee is paid only in the event of an independent decision of the entrepreneur to close. If the IP was declared bankrupt or if the liquidation is carried out by a court decision, you do not need to pay a receipt.
Providing documents (receipt, passport and application) to the tax office. From the tax officer you need to get a receipt for the receipt of documents. You can also submit documents through a representative (in this case, there must be a power of attorney, and a notary's mark must be affixed to the application) or sent by mail (with a list of attachments and declared value).
5 working days after the submission of documents, you can receive a certificate of registration of the termination of business activities. 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 the liquidation of business, see the following video:

Is a certificate from the FIU 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 that there are no debts, but this does not relieve you of the obligation to pay contributions. Unpaid debts, one way or another, will "hang" on the entrepreneur, so it is better to immediately pay off all the debt.

Despite the fact that the provision of a certificate from the pension is not a prerequisite for closing, some tax authorities still require this document.

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

After receiving a certificate of closure, you need to go to the Pension Fund and ask specialists for an extract on the remaining payments. There you should also receive receipts, which can be paid at the same Sberbank. After submitting paid receipts to the Pension Fund, you need to obtain a certificate of no debt. If debts in the pension remain unpaid, fines will accrue, and sooner or later a demand for repayment of the debt will come. If the former entrepreneur ignores the demands for payment of debts, the outcome of the situation will be a trial.

It is also not necessary to notify the Pension Fund itself of the closure, specialists will deregister the entrepreneur after receiving relevant information from the tax office.

How to liquidate an individual entrepreneur with debts?

The procedure for closing an IP with debts is carried out in exactly the same way as without, namely: first, an application for closing is drawn up, after which the state duty is paid. The receipt and application must be taken to the tax office and receive a receipt for receipt of documents. All the requirements of the inspectors 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 on the absence of debt. To do this, entrepreneurs first of all went there, took all the receipts, and after payment they received a certificate. Now this certificate for liquidation is not needed.

An individual has the right to repay the debt even 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 apply to the court to obtain bankruptcy status. As a debt payment, property is described that is sold as soon as possible at a market price. If there is not enough property to pay debts, the entrepreneur is obliged to work, while the amount of the remaining debt will be deducted from the salary.

Liquidation of IP with employees

If entrepreneurial activity was carried out with the involvement of employees, you need to know some subtleties about how to close in this situation. The basis for the dismissal of employees is the closure of IP. The law on employment of the population states that 2 weeks before the dismissal, a notice of termination of the employment contract must be sent to the employment service.

The dismissal procedure itself is carried out as follows: an order must be drawn up for each employee drawn up under the contract. It is impossible to dismiss employees after the individual entrepreneur ceases to be listed in the unified state register. All employees must be laid off and calculated prior to making changes to the roster. If there is no clause in the employment contract regulating payments in case of dismissal due to the closure of the IP, then compensation is not necessary.

Some important nuances

In the process of closing the IP (or after that), you need to submit tax returns on time. If there was no activity, and there was no income, you need to submit "zero" declarations. If the entrepreneur was registered with the FSS, a report must be sent there.

If the entrepreneur carried out activities using cash register, it must also be removed from the register. To do this, follow these steps:

On the day of filing an application for deregistration of a cash register, a fiscal report must be removed from the cash register.
In the tax you need to provide those. passport of the device, registration card, cash register, agreement with the CTO, passport and a copy of the balance sheet for the last reporting period.

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

After the procedure for closing a business is fully completed, it is necessary to keep documents and receipts in complete safety for at least four years. This will protect against possible misunderstandings and resolve disputes in the event of inspections by regulatory authorities.

Liquidation of IP can be carried out voluntarily or involuntarily. In the first case, the businessman himself decides to complete the entrepreneurial activity on his own initiative, in the second case, 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

The liquidation of IP 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 IP with debts? The legislator answers this question in the affirmative. Moreover, liquidation is allowed in the presence of any type of debt.

Debts to employees and contractors

If there are debts to employees or customers, the entrepreneur can stop his activities. The registration authority cannot require a businessman to provide evidence of the absence of these obligations. In addition, federal law does not provide such a basis as a reason for refusing to register the closure of an IP. Unlike companies, entrepreneurs do not have to notify creditors in advance of the termination 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 both in the role of a market subject and as a simple citizen. In fact, only the conditions and the process of providing 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 USRIP. The procedure for settlement with the bank is established by the loan agreement.

Debt to off-budget funds and the budget

Today, entrepreneurs have the right to close their special status without prior reimbursement 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 of the Russian Federation on the absence of debt.

After the liquidation of the IP status, the debts will not be canceled, they will be transferred to the entrepreneur as an individual. The legislator gives the right to settle accounts with extra-budgetary funds within 15 days from the date of making an entry on liquidation in the EGRIP. Then the interested instances have the right to demand compensation by force through the court.

IN tax service declarations must be submitted. This obligation is also relevant for those entrepreneurs who actually did not carry out business and did not receive profit. On unequal taxation systems, there is a different procedure and period for the transfer of 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: Do I need to apply for an IP for an online store?

Why is it 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 activity continues, and the debt increases. So, every month the debt to the FIU is growing due to the fact that contributions are accrued even when there is no real activity. This is a very common business mistake. Timely closure of IP will prevent an increase in debt to employees, the FIU, etc.

IP liquidation procedure

So, how to close an IP with debts in 2016? The step-by-step instructions for the liquidation procedure include the following steps:

Formation of a package of documentation;
Transfer of the collected data to the registration authority;
Making an entry in the USRIP on the liquidation of the IP, issuing documents;
Appeal to off-budget 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, STS).

First of all, the entrepreneur must prepare information for the termination of the IP. We will determine what documents are needed to close the IP in 2016. In order to initiate the procedure, the businessman is obliged to submit the following documentary data to the registration service:

application form P26001;
a photocopy of the passport;
a document confirming the payment of funds on account of the state fee.

In the recent past, entrepreneurs had to additionally submit a certificate from the FIU on the absence of debt. Businessmen were denied acceptance of documents in the absence of this act. This obligation has now been abolished. Today, the tax service itself makes a request to the off-budget fund about the presence of debts from individual entrepreneurs.

Then information collected transferred to the registration office. The employee accepting them issues a receipt to the entrepreneur indicating the documents and the moment of their transfer. The verdict on registering the liquidation of the IP will be issued within 5 working days.

The procedure is considered completed after the registration in the EGRIP. The former entrepreneur receives liquidation documents.

This completes the process of official closure of the activities of the IP, 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 FIU, which will make the calculation, to deposit funds on account of contributions.

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

dismissal of employees;
Deregistration of KKM;
Closing a checking account.

Dismissal of employees when closing an IP with debts

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

Two weeks before the planned date of layoffs, the employment center should be notified. The message is transmitted in the 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 FSS, PFR and FFOMS.

On the last working day, the entrepreneur fills out the work books of employees, indicating the reason for dismissal in accordance with Art. 81 of the Labor Code of the Russian Federation. Employees must be paid for hours 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 money to pay the payments due to employees, then they become his creditors and can demand compensation in court. When initiating a bankruptcy case, outstanding employee benefits are also taken into account. They act as second priority creditors.

Various life circumstances sometimes force an entrepreneur to stop their activities. To avoid unnecessary problems, it is necessary to comply with the procedure for closing the IP provided for by law. This procedure is not more difficult than, the main thing is to know: what and how to do.

Deregistration of IP in the tax in 2016

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

Step-by-step instructions for closing an IP in 2016

Terminating an IP is much easier than. An individual entrepreneur must submit a minimum package of documents to the tax authority at the place of residence and receive a Certificate of Termination of Activities in five working days. From that moment on, the IP is considered officially closed.

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

make settlements with contractors;
close the current account;
carry out the dismissal of employees - they must be notified of the upcoming termination of activities at least two months in advance;
notify the licensing authorities of the termination of activities - surrender licenses and other permits if they were obtained for the performance of activities;
prepare and submit all reports to extra-budgetary funds and tax authorities;
destroy the seal.

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

Documents for closing an IP in 2016

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

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

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

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

The term for consideration of the application and making an entry in the EGRIP is five working days. After that, the former entrepreneur must come to receive the Certificate of Termination. 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 apply to the Federal Tax Service with an application for a certificate or its duplicate, or he can simply request a certificate that he does not have registration as an individual entrepreneur.

Receipt for the state duty for the closure of IP in 2016

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

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

Declaration at the closure of IP in 2016

Closing an IP does not remove the obligation to provide reporting for the period of business activity, even if it was not actually carried out. The procedure for reporting depends on the taxation system. For example, a simplified tax return must be submitted by the 25th day of the month following the month of termination of activity. The entrepreneur has the right to submit a report on the simplified tax system until the moment of filing an application for resigning from the status of an individual entrepreneur. This is especially true if the activity has not been carried out for a long time, so the "zero" report, submitted simultaneously with the filing of liquidation documents, will help to avoid an extra visit to tax office. An entrepreneur working on UTII must report before the closing date, this is due to the specifics of this taxation regime.

If the entrepreneur had employees, then before closing the IP, it is necessary to submit all reports on them to the Pension Fund, the 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 or sell the KA.

Advice: if the entrepreneur has real estate used by him for business purposes, which he plans to sell, then it is advisable to do this before the termination of activities. In this case, the sales tax will be calculated depending on the taxation 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 IP with debts in 2016 - step by step instructions

In some cases, debts become the reason for the closure of the IP. Obligations may arise both before creditors and before state structures: tax, PFR, FSS.

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

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

It is worth paying attention to the fact that if the entrepreneur received, then you may have to return the funds received to the state. Arbitrage practice shows that in a number of cases, government business support authorities, through the courts, obliged entrepreneurs to return financial support if they became aware of the termination of entrepreneurial activity. The specific conditions for the return of subsidies upon closing an IP depend on the features of the program and the goals 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 property of the entrepreneur;
the total amount of debt exceeds ten thousand rubles.

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

How much does it cost to close an IP in 2016

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

Also, the costs of termination of business activities include the costs of settlements with personnel, counterparties, as well as the payment of taxes and fees. Each entrepreneur has their own size. It should be taken into account that if an entrepreneur conducted activities independently, then he needs to pay a fixed contribution to the Pension Fund for the work worked out in the current within 15 days from the date of termination of activity. calendar year period. The payment of contributions and taxes from employees must be made before the closure of the IP.

The consequences of the closure of the IP

After the termination of registration as an individual entrepreneur, a citizen is no longer entitled 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 IP the next day after receiving the closing documents. There are only a few exceptions:

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

In life, situations often arise when a citizen officially ceases his entrepreneurial activity, and after a short time he 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 reopening an IP can be beneficial. For example, in order to receive some subsidies, the lifetime of an individual entrepreneur must be minimal, and the fact of re-opening in this case does not matter.

Save the article in 2 clicks:

It is always possible to terminate activity as an individual entrepreneur. The law does not contain grounds that would not allow this to be done. Moreover, the closing procedure takes a minimum of time, and in most cases does not require serious financial costs. At the same time, the closure of the IP does not make it impossible 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

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Hello, dear readers of the magazine "site"! In today's article, we decided to write about liquidation of IP, namely step by step instructions, how to close a sole proprietorship 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 set about starting their own business, now forced walk away from him to start something new or even get a job for a stable salary.

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

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

In fact, this article will cover the following points:

Is it necessary to liquidate an individual entrepreneur and in what situations closing is 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 you need to act in order to do everything right (step by step instructions);
What could be the difficulties if the IP has accumulated debts and how, in this case, to close the IP with debts;
In what cases is bankruptcy a necessary measure, and in what cases it is an inevitability;

After analyzing all the information provided, it will be possible to assess in general how much it is necessary to liquidate the IP, and also to find out how to make it easier and best .

Let's consider in detail about the liquidation (closing) of IP 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 on your own.

There are a lot of reasons why an entrepreneur might start thinking about closing his business:

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

As a result, it turns out that if the case does not live up to the expectations placed on it, IP better close not to spend extra money and not to conduct unnecessary already documentation.

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

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

the death of an entrepreneur;
officially declaring him bankrupt;
the presence of a court decision regarding the suspension of the IP;
a foreigner has expired a special permit that allows him to conduct entrepreneurial activities in the territory of the state.

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

forced(if you have problems with taxes, laws or your own finances)
Voluntarily. When IP independently collects all the necessary documents, submits an application for the termination of the IP.

Thus, it is worth noting that the decision to end an entrepreneurial career should be thoughtful And weighted . It should only be validly accepted in situations where further stable IP work is not possible for any reason.

It is best not to delay the liquidation, so as not to pay insurance premiums, which are of no use in a non-working enterprise, because they only increase the costs of the entrepreneur.

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

List of documents for closing an IP

2. Necessary documents for the liquidation of IP 📔

So to avoid fines and close your own business without any problems please see the list of required documents.

Often, already at this stage, some troubles begin to arise: some papers are quite difficult to find, you can’t figure it out on your own, but somewhere 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 lot of pitfalls.

Among other things, do not forget that you will still need to pay a fee in an official manner, although these costs are invisible compared to permanent pension contributions.

The sum in the end seems ridiculous: 160 r.

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

So, to close an IP, 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 enough).
Application in the approved form(). It is worth noting that it will need to be certified at the notary's office by the notary himself or by a person authorized for such actions (the position of the witness will be indicated on the form).
Extract from PF, confirming that there are no debts and all insurance payments up to the specified moment were 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 USRIP at the first stages of registration of IP. It should indicate all types of activities agreed with OKVED, which a person should have been engaged in in the course of his entrepreneurial activity.

Important! The process of collecting all required documents begins only after visiting the local representative office of the social fund. insurance (FSS) and deregistration in it.

At the same time, during all this paperwork, it costs Special attention turn to filling out an application on a special form (application for the termination of the IP), which can be downloaded from the link below, and also found in the public domain on the Internet, because this is the only document that you will need to fill out yourself.

Download

So, the application will include the following information:

entrepreneur's personal data(his name, surname, and also, if any, patronymic, its absence is assumed for foreigners);
OGRNIP (it will be indicated in the relevant certificate);
TIN directly of the person engaged in economic activity;
to whom documents are submitted containing the official reaction government agencies to the application: whether it was considered or rejected for any reason (it can be transferred both to the former entrepreneur himself, and to someone by proxy or through mail services);
contact details(you must specify both an available phone and a work email address so that in which case the officials considering the application have the opportunity to inform the person or remind him of the unsubmitted papers);
the 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 who came;
information about the person who carried out the notarization the application submitted to him for his further transfer to the registration authorities (his status and TIN, this allows him to impose certain responsibility on him).

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

At the same time, it is necessary make sure the application is filled out correctly , which was discussed in detail above.

Step-by-step instructions for the liquidation of IP. Milestones, documents + our recommendations

3. How to close an IP in 2020 - step by step instructions for liquidation 📋

So, if it was decided to close the IP for one of the previously discussed reasons, and the main package of documents was collected, you can proceed directly to the liquidation procedure.

Some people immediately seek help on the side by contacting the appropriate legal organizations for help, but really everything is not so difficult to do on your own .

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

Next, a special algorithm will be proposed, following which you can easily liquidate your own IP without any problems in order to start a new business or try your hand as a hired worker.

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

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

Basically, they all involve working with accounts and various documents, as well as the repayment of debts available at the time of the decision to terminate their own business.

In addition, it will be necessary to deal with existing agreements with other individuals and organizations (including dealing with the dismissal of existing employees).

Step number 1 - Repayment of debts and putting the reporting documentation in order

From the very beginning, you need to visit the tax office, taking with you all the available papers, pay slips and a card with a TIN. You will have to deal with existing debts, and also, in which case, find the missing parts of the entrepreneur's financial swelling.

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

After that, personalized accounting data is submitted to the department of the Pension Fund of Russia. Information must be provided directly individual entrepreneur, as well as for all his hired workers, if any.

It is very important to take into account one point: the submission of relevant information to the FIU is as important as the direct payment of insurance premiums.

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

Closing the IP in this case can take up to 5 days, however, it should be borne in mind that the procedure will last the longer the longer the reporting process is delayed.

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

Step number 2 - Termination of existing agreements under contracts with legal entities and individuals

To liquidate the enterprise, it will be necessary to resolve issues with existing contracts.

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

Second option - refusal to fulfill obligations (one-sided break). 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 the obligations associated with 3rd parties.

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

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

Step #3 - Dismissing 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 FIU to avoid possible problems.

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

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

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

An example of filling out an application for closing an IP from an Excel document

Step #2 - Paying the fee

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

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

All data for payment can be obtained from the Federal Tax Service, which in the end will need to subsequently go for a certificate of liquidation of the IP.

A sample of the completed state duty payment form:

A sample of the completed form for payment of state duty for the liquidation of IP

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

A paper confirming payment is also a mandatory document.

Step #3 - Completion of the process of closing the IP

At this stage, the whole 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.

You need to contact these documents with the Federal Tax Service only after all issues with various funds have been resolved: pension, as well as honey. And social insurance. They, in turn, will transfer information to the tax office that the entrepreneur has fulfilled all the conditions necessary for the liquidation of his business related to their activities.

The process of processing the application and the package of documents takes maximum 5 days, as stated in the relevant regulatory regulations. At the same time, you must not forget 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 verification is completed, the former entrepreneur receives an official certificate, which confirms the fact of the termination of his activities, that is, speaks of liquidation of the enterprise.

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

The first implies the actual termination of activities and involves the implementation preparatory actions: deregistration of the cash register (if there was one), dismissal of employees (you will need to deal with the funds, as well as with the medical policy of each employee), close the current account (before that, you should make sure that all transactions are successfully completed), and also report to the tax, liquidating 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 IP as an individual. faces (there will be their own nuances and difficulties).

After that, you can go to main stage. You will need to write an application, as well as pay a fee, so that you can provide a receipt. Further, with all the documents you will have to visit the Federal Tax Service. Waiting for a certificate of termination of activities can last no more than 5 days, after which the company is considered to be finally 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 financial difficulties during 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 IP liquidation procedure, you can slightly improve your financial situation, because you will finally be able to get rid of insurance premiums, which are constantly increasing on account of your debts and complicate the life of a person who honestly conducts his business. But it may not always be successful, given the difficult situation in the foreign exchange market and taxes that are too heavy for some types of entrepreneurial activity.

As a result, it seems to a person that the sooner you start closing your business, the sooner you can get rid of at least some payments. So is it realistic to liquidate an individual entrepreneur in the presence of debts?

Most often, debt accumulates in favor of tax or Pension Fund (PFR) . At the same time, when visiting the Federal Tax Service with a statement about the closure of the IP and in the presence of debts, the employees of the service may refuse to do so to the entrepreneur, as mentioned earlier.

The most interesting thing is that they do not have the right to do this, because the law does not prohibit anywhere in the case of accumulated debt to allow a person to engage in the liquidation of his business.

The bottom line is that an individual entrepreneur is liable with all his property , which means that even after he becomes the most ordinary individual (that is, after the completion of the process of liquidating the IP), he will have to pay off those to whom he owes.

And this means that hide from funds and public services fail. In fact, it will only be possible to stop accruing new mandatory payments.

What to do if all the documents are collected, the fee is paid, and the employee of the Federal Tax Service refuses to accept applications, arguing that the entrepreneur should first deal with the debts, and then deal with the liquidation.

In such a situation, experienced lawyers advise not to take things to extremes, but first try to just talk with a representative of the tax service, explaining the whole situation to him. He himself must perfectly understand that hiding from debts to a person after the closure of the IP will be impossible(legally), which means it does not matter whether he is listed as an entrepreneur or not.

Despite this, it may a conflict arises . Of course, in extreme cases, you can sue or file a complaint with higher authorities to protect your rights, but there is a trickier way that involves a much simpler approach that saves the nerves and time that usually go into disputes.

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

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

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

Of course, it is 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 pay off his debts as follows:

on a voluntary basis(V this situation the person himself is interested in everything, receives extracts from the FIU and the Federal Tax Service, and also pays the debt by providing receipts to the relevant structures);
in forced form(the most undesirable outcome, implying a situation where tax or Pension Fund employees sue to recover the amount that was not paid at the time, taking into account possible penalties).

To avoid all possible problems, you need to on one's own And in a timely manner be interested in the 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 in which case they all do not accumulate overnight and do not become truly unsustainable due to the combination of several debts at once in different state structures.

So, after completion of the liquidation process 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 termination of business activities has occurred. And all because the debt will have to be repaid in any case, given the fact that special deadlines for this have been established by the current legal acts.

According to the existing legislation, namely legal act 212-FZ (clause 8, article 16), a person has a fortnight (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 moment of liquidation of the IP.

The 15 -daytime the period begins to be counted exactly from the day the data that the entrepreneur ceased his activities were saved in the USRIP.

If the physical the person did not show himself in any way during this time and did not pay off the debt, then the parties who should eventually receive the money, are fully entitled to sue.

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

The entrepreneur does not officially have any reporting capital. All his property can be considered as a source of funds for paying off debts.

The exceptions are the following components that cannot be withdrawn to pay off the IP debt:

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

Among other things, it remains to take into account one more nuance: To pay the debt, according to the current legislation, it is necessary only for a certain period.

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

Due to this, one thesis can be formulated for those who have decided deal with the liquidation of individual entrepreneurs in the presence of debts in 2020: all debts that appeared 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 to pay off these debts by going to court.

In such a situation, there is no need to look for some kind of lawyer or be led to a provocation. It is enough during the trial to declare the statute of limitations, 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 the IP, and there are accumulated debts, then they cannot become an obstacle.

After the liquidation of his business, the entrepreneur will still be obliged to pay them all off. In order not to answer to the court later, fearing for the safety of personal property, which can be seized by his decision by the bailiffs, it is best to pay all payments on time and not delay with pension contributions that “drip” until the official entry in the EGRIP that the work of an individual entrepreneur has been 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 due to the fact that it does not bring 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.

So now let's look at the notion of bankruptcy estate (this stage available in the bankruptcy proceedings of legal entities). It means by itself all the property that can be sold in the future to pay off the debt.

Also, to pay off the debt is not subject to sale a land plot, if the only dwelling is located on it, as well as all kinds of personal things necessary for a person to live, for example, medical preparations and so on.

Among other things, the former entrepreneur has the right to appeal against the inclusion in the lists for the sale of some of his things that got there, but they cannot particularly affect the return of the debt. The total cost of such things should not be more than 10 thousand rubles.

Attention! There is one more nuance that should also be taken into account by an individual entrepreneur when declaring himself bankrupt.
If a person owns only a 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.

Consider a small example. The former entrepreneur borrowed money to develop the business. In the end he went bankrupt. At the same time, a 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 residence.

Eventually, the creditor has the right to draw the attention of the court to this Vacation home, as it is not the only residence 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 sold in court. The sister's half of the house will remain intact.

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

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

6. FAQ 📢

Let's take a look at some of the questions that entrepreneurs often ask.

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

This is a certificate of fulfillment of an individual entrepreneur (individual) obligation to pay taxes, fees, penalties, 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.

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

An example of a certificate of the absence of tax arrears of individual entrepreneurs

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

The list of documents required for the liquidation of the activities of an individual as an individual entrepreneur, as a rule, does not change, and if it does, then it does not change much.

Keeping the forms and applications up to date, which are provided to the tax authorities, the relevant documents must be submitted only new and valid in government agencies. Otherwise, the documents will not be accepted.

7. Video footage 🎥

If you still have questions, then we suggest watching videos that describe in detail about the liquidation of an individual entrepreneur.

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

Watch the video which tells what you need to know in order to terminate the activities of the IP.

7.2. Video: Bankruptcy of an Individual Entrepreneur

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

8. Conclusion 🗞

So, as discussed earlier, conducting own business - the matter is rather complicated 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 that something needs to be decided with the IP status: close it or leave dormant. Of course, the second option comes to mind first, which comes from natural human laziness, but it is not the most correct . Why?

The thing is that "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 the documents on a person who has long opened another business or got a job somewhere himself, can bring a lot of trouble.

After all, no one canceled the payment of insurance payments, as well as the maintenance of various accounting documentation, including reporting for various controlling structures (FTS, PFR, FSS, 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, the cost of acquiring goods and renting trading platform), and would also allow the payment of a regular pension contribution that does not affect the size of the future pension, and would bring a satisfactory income in the dry balance.
There were problems with documentation or taxes. In this case, it will still not be possible to avoid them by closing the IP, because all debts will have to be paid off, but on the other hand, it will be possible to start all over again after solving all the troubles. To avoid problems in the future, we recommend reading our article -?
Simply, the entrepreneur 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 too long downtime. After the resumption of work, it will not be necessary 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, it will be necessary to liquidate individual entrepreneurship in order to start processing new documents. As a result, new opportunities will be obtained (for example, selling your own business).

After the final decision to close the IP, it will be necessary to collect documents (an application certified by a notary office, as well as TIN, extracts from the FIU, USRIP, a certificate of assignment of the OGRNIP and a check confirming the payment of the fee) and start the procedure itself, having considered all its possible nuances.

Important! After the IP has been closed and liquidated, the documents must be kept for four years (in case of questions and inspections by the Federal Tax Service, FSS, PFR and other government agencies).

It is not difficult to close an IP compared to reorganization, so find the time and funds to liquidate an IP.

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