Good afternoon, dear readers!

Everything ends sooner or later, including exciting activities as an IP. So, you have firmly decided to close the individual entrepreneur, but you don’t know how to do it yourself. So let's look at this issue today.

Looking ahead, it should be noted that the closing procedure is fraught with many pitfalls that you should know about in advance.

We will talk about them at the end of this article, but now we will consider the main algorithm for closing an individual entrepreneur.

First step: Fill out an application on form P26001

Unlike the procedure for opening an individual entrepreneur, you will need very few documents.

It is necessary to fill out an application to close an individual entrepreneur for the tax office, where you registered as an individual entrepreneur using form P26001:

This statement is very simple and does not require much explanation. You just need to carefully fill in the details of your individual entrepreneur:

1. OGRNIP
2. FULL NAME
3. If you pick up this application in person, then in the second paragraph of the application you need to put the number “1”
4. Provide your contact details: telephone and email, so that the inspection can contact you if any questions arise
5. Attention: the signature is placed only when visiting the inspection, in the presence of the employee who will receive it.

Point No. 4 of this application must be completed by a notary if you submit this application by mail or through an authorized representative. When submitting an application in person, you do not need to contact a notary!

Where can I get this application?

Second step: pay the state fee

Yes, the state will also have to pay for this procedure. Fortunately, the money they ask for is small, only 160 rubles in 2018.

There is no need to search for forms on the Internet, since there is a special service on the official website of the Federal Tax Service of Russia, where you can quickly issue a receipt for payment of the state duty for closing an individual entrepreneur.

Please note that there are two options for issuing a receipt for paying the state fee for closing an individual entrepreneur in 2018:

1. State fee for registration of termination of individual activity as an individual entrepreneur
2. State fee for registration of termination of individual activity as an individual entrepreneur (when applying through multifunctional centers)

That is, if the individual entrepreneur closes through an inspection, then we choose the first option. If through the MFC, then the second one.

Be sure to keep the paid receipt for the state duty, as it must be submitted with a package of documents for closing the individual entrepreneur to the Federal Tax Service.

Third step: submit the documents to your tax office

We take the following documents with us:

1. Completed application form P26001 (see above);
2. Receipt for payment of state duty;
3. Passport.

And... we give them to a Federal Tax Service employee. He will check them and issue a receipt for the documents received for closing the individual entrepreneur. Be sure to check it for correctness, and also make sure that this receipt bears the signature of this employee, date and stamp. Of course, your passport will be returned to you.

You will also be informed of the exact date when you need to appear for “closing documents” for your individual entrepreneur. This should happen on the sixth working day after submitting the documents (but they can invite you earlier, since new deadlines for registering such applications are now being introduced).

Fourth step: We receive documents on deregistration of individual entrepreneurs with the Federal Tax Service

On the sixth working day (but maybe earlier), you will receive an extract from the Unified State Register of Individual Entrepreneurs, which will say that the individual entrepreneur has ceased its activities.

But you may not receive the coveted extract if you are denied closure of the individual entrepreneur. But this happens very rarely, since it is quite difficult to make mistakes in this simple procedure.

Now let’s move on to common questions about closing an individual entrepreneur

Is it possible to close an individual entrepreneur with debts?

Yes, now you can do this. And if you have debts to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Federal Tax Service, creditors, and so on, then this should NOT be an obstacle to the procedure for closing an individual entrepreneur.

It is even recommended to first close an individual entrepreneur with debts, and then start paying off debts on taxes, loans and reporting. If you don’t do this, then the longer you drag your feet, the more debts will accumulate...

For example, as long as the individual entrepreneur exists (even if only on paper), the individual entrepreneur is obliged to pay contributions to the Pension Fund, pay taxes, submit reports... All this will sooner or later turn into a huge problem, which will be more and more difficult to deal with!

Or another example:

There are neglected situations when an individual entrepreneur does not pay contributions to the Pension Fund for years, does not submit reports, does not pay taxes... and waits until the bailiffs block his personal accounts. And from the Federal Tax Service there are letters demanding to provide reports for past years.

And if we take into account the fact that reporting is CONSTANTLY changing, then all this leads to the need for special companies that will help fill out these reports. Naturally, such services do not cost three rubles.

So will my debts be written off if I close the IP?

No. You will pay everything, but as an individual.

Do I need to deregister with the FIU?

1. If you were registered as an employer, then you will definitely have to submit all closing reports for hired employees. To resolve this issue, be sure to visit the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund to reconcile the debt on contributions and reporting. You will also have to correctly terminate the employment relationship with hired employees (if there are any, of course).
2. If you did not have employees, then you still need to visit the Pension Fund in order to make a reconciliation and receive receipts for paying mandatory contributions “for yourself.” Please note that you have no more than 15 calendar days for this!

Do I need to file tax returns?

Necessarily. The faster the better.

Let us once again emphasize the importance of this point: until you submit all your reports and pay off your debts to the Federal Tax Service, the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund and other supervisory authorities, they will not leave you alone.

Trust me, you won't be forgotten. Even if you are no longer an individual entrepreneur.

And don’t forget to subscribe to new articles for individual entrepreneurs!

For various reasons, you may need to part with. It must be understood that the “closing” procedure does not mean bankruptcy, liquidation, or, in fact, closure. We will talk about state registration of termination of the activities of an individual entrepreneur, i.e. one individual person.

In our instructions, in addition to the necessary steps, you will find a list of required documents and useful links.

1. Close debts in the Pension Fund

This “step” is, as it were, optional and, as it were, not even a “step,” but it must not be overlooked. Please note that, even if you did not conduct business for some time and formally existed as an individual entrepreneur, no one canceled contributions to the PFR. Don’t get your hopes up – you still have the amount accumulated. Yes, no one will require a certificate from the PFR from you (if they do, the action is illegal, refer to Law No. 129-FZ of 08.08.2001), but fines will be charged on unpaid debts, and sooner or later they will need to be paid. It might even end up in court.

Therefore, start the procedure for closing an individual entrepreneur by paying off debts. Whether they exist, you can find out without leaving your home.

There are several ways:

• Registration on the PFR website - here in your personal account you will see all your payments and debts on contributions.
• You can check whether there are debts on the bailiffs website.
• Full information about the status of an individual entrepreneur’s personal account and his debts can also be found on the government services website, of course, after preliminary registration.

2. Pay the state fee

Its size is 160 rubles. Not much if you enter the details correctly the first time. If you make a mistake, you will have to pay again. You can get a receipt from the tax office, or use a special service on the Federal Tax Service website.

3. Fill out the document for the IFTS

If you prefer to deal with documents online, this form can be downloaded from nalog.ru. If you prefer not to give your legs rest, then the Federal Tax Service will also provide you with such a form (form P26001). And one more piece of advice: if you see such a document for the first time, pay a specialist from the Federal Tax Service who will fill it out for you. In the tax service, such a service is provided. This will cost a little more in terms of money, but will cost less in terms of nerve cell costs.

4. Close your bank account

You can learn more about this in our article.

5. De-register with the Social Insurance Fund (SIF)

6. Report your taxes

Money is decreasing, but business is not moving? at the tax office that registered you as an individual entrepreneur, go through a tax reconciliation. Costs may also arise here if taxes are not paid on time. By the way, in 2016, penalties for overdue taxes increased by 33%. When and the taxpayer submits a declaration no later than the 25th day of the month following the month when the activity is terminated. When the declaration is submitted within the usual time frame after the closure of the individual enterprise.

7. Submit a package of documents to the tax office

We are entering the finish line: a passport - this is the set of documents needed to close the IP - we hand it over and wait for 5 working days. One way or another (in person or by mail), upon closing the IP, a document is issued to you - a certificate of registration of the termination of business activities. It is not necessary to notify the FIU - the tax office will inform the Pension Fund about deregistration of the entrepreneur.

Common Questions

How much does it cost to close an individual entrepreneur in 2018?

The cost of state duty is 160 rubles. All other expenses depend on the amount of debts and fees to specialists.

What is included in the package of documents for closing an individual entrepreneur?

Passport, TIN, application to the Federal Tax Service, receipt of payment of state duty (originals).

How to close an individual entrepreneur with debts?

If you did not have employees, the procedure is no different from the one above. But if the debts are related to the tax authorities, it will be possible to close the individual entrepreneur only by going through the procedure.

How to close an individual entrepreneur with employees?

All existing employees must be dismissed before the start of the procedure, and 2 weeks before dismissal, information about termination of contracts must be sent to the employment service. The entrepreneur dismisses employees under clause 1 of Art. 81 of the Labor Code of the Russian Federation - “at the initiative of the employer in connection with the termination of activities.” And you should also pay your employees.

How to close an individual entrepreneur by power of attorney?

The software can be closed by any person you choose. To make this task even easier, sometimes an entrepreneur will hire such a person from a law firm. The representative needs to make a power of attorney certified by a notary, thanks to which he will be able to represent your interests in the tax office.

To go to a notary, you need the following documents:

• IP passport;
• a copy of the proxy's passport;
• TIN and ;
• an extract from the Unified State Register (it must be provided to the notary within 5 days after receipt).

In addition, the entrepreneur, along with the power of attorney, needs to certify the application (in form P26001), which is signed in front of a notary.

After certification, the trustee has the right to start the closing procedure on your behalf.

How to close an individual entrepreneur by mail?

You can submit all documents for closing an IP by mail, to the Federal Tax Service by registered mail with notification. The tax office will send you to the address specified during the registration of the IP, a certificate of exclusion of the IP from the register and. All papers can also be picked up at the tax office by your intermediary, having a passport and a power of attorney.

How long should documents be kept after the closure of an individual enterprise?

Within 4 years, it is necessary to ensure the safety of not only the certificate of registration of the termination of business activities, but also accounting and tax accounting documents, as well as other documents confirming expenses and income. The storage period for personnel documentation is 75 years.

How to close an individual entrepreneur through government services?

If you are, then this is a great opportunity. You have a personal account, an electronic signature, etc. The system is designed in such a way that it simply will not allow you to make a mistake. Step-by-step instructions are on the website. If you do it any other way, closing through government services is an additional waste of money and time. Don't be clever.

We hope that our instructions will be a useful guide to action for you. If during the closing process you have any additional questions or comments, we welcome them in the comments to the article.

Failure is not a single sudden event. Your failure does not happen suddenly. On the contrary, failure occurs when you make the same mistakes day after day. Jim Rohn, American speaker, business coach

14.08.18 43 113 0

How to close an individual entrepreneur

When you've worked enough

Even if an individual entrepreneur does not earn anything, he must pay mandatory contributions.

Natalia Chelovan

You can register again at any time. Previously, after re-registration it was not possible to go on a tax holiday, but from 2018 it is possible.

To close an individual enterprise

Can they refuse to close an individual entrepreneur?

An entrepreneur needs to submit reports on dismissed employees:

1. To the tax office - Calculation of insurance premiums and 6-NDFL.
2. To the pension fund - SZV-M and SZV-STAZH.
3. To the social insurance fund - 4- FSS.

If you want to close an individual entrepreneur without employees, start by collecting documents, then everything else.

Deregister an online cash register

Submit documents to the tax office

To close an IP, you need to give a package of documents to the IFTS:

1. Statement.
2. Receipt for payment of state duty.
3. Certificate from the FIU, but it is not required.

You need to submit documents for closing an IP to the tax office where you registered. We fill out the application on form No. P26001 either on a computer or manually in block letters with a black pen.

Section 2. Sign at the tax office or MFC in the presence of the employee who accepts the application

Section 3. Not required

Section 4. To be completed only if you submit the application not in person, but through a representative with a notarized power of attorney or by mail. When sending by mail, the signature on the application must also be certified by a notary.

Section 2. Sign at the tax office or MFC in the presence of the employee who accepts the application.

Section 3. No need to fill out.

Section 4. To be completed only if you submit the application not in person, but through a representative with a notarized power of attorney or by mail. When sending by mail, the signature on the application must also be certified by a notary.

Closing an individual entrepreneur in 2018 will cost you 160 RUR. If you submit documents through the Federal Tax Service website and log in through government services, you will receive a 30% discount.

The tax office website also says that you need a certificate from the pension fund stating that you have provided all the information on contributions. But it is immediately written that this certificate is not required - the tax office knows how to make an internal request to the Pension Fund. I have never attached this certificate.

Documents can be submitted in one of five ways:

1. at the tax office, where the individual entrepreneur was registered - in person or send someone with a notarized power of attorney;
2. through the tax website, in the section “Submission of electronic documents for state registration”;
3. using your public services portal account;
4. through the MFC - in person or by notarized power of attorney.

When submitting documents in person, take your passport with you. In this case, the inspector will issue a receipt with a signature, date and stamp - it confirms that you have submitted the documents.

RUB 32,385

must pay IP as mandatory contributions in 2018

When sent by mail, such confirmation is considered to be a cash receipt and an inventory of the attachment signed by a postal employee. The date of filing the application is the day when the tax office receives the letter.

The deadline for closing an IP is 5 working days from the date of receipt of tax documents. After that, she issues a notice of deregistration and an EGRIP entry sheet. If you submitted documents through the MFC, then the period increases to 11 days.

Close current account

Everything is simple here. To close an account, you need to fill out an application; a form for it will be given at the bank. The bank will do everything itself.

Pay dues

All individual entrepreneurs pay fixed contributions. The payment deadline is within 15 calendar days from the date of making an entry about the closure of the individual entrepreneur in the Unified State Register of Individual Entrepreneurs. If you close in the middle of the year, then the amount of contributions must be calculated in proportion to the months and days worked.

Let’s say an individual entrepreneur closes on June 27, 2018. It turns out that in 2018 the individual entrepreneur worked for 5 full calendar months and 27 calendar days. Then the contributions should be calculated as follows:

You will need to pay an additional 1% of pension contributions from the amount by which the income received exceeded RUB 300,000.

Submit reports and pay taxes

The amount of tax and the deadline for filing a return depend on the tax system under which you worked.

IP on the simplified tax system must submit a declaration no later than the 25th day of the month following the month of closure of the individual entrepreneur. It is filled out in the same way as the annual one, but with one difference: on the title page in the “Tax period code” field we put 50.

IP on OSN submit 3-NDFL and VAT return. The deadline for the 3-NDFL declaration is 5 days after making an entry in the Unified State Register of Individual Entrepreneurs, the tax must be paid within 15 days. The VAT return is submitted no later than the 25th day of the month following the quarter in which the individual entrepreneur was closed. The tax must be paid either immediately or divided into three parts and paid monthly during the quarter until the 25th.

Individual entrepreneur on UTII must submit a declaration no later than the 20th day of the first month following the month of closure of the individual entrepreneur. Pay the tax no later than the 25th of the same month.

If the individual entrepreneur from the example worked for UTII, then he had to submit a declaration no later than July 20, 2018, and pay the tax by July 25.

IP on PSN has the right to recalculate the cost of the patent in proportion to the time worked. The overpayment can be offset against other taxes or refunded. You must apply for recalculation before the patent expires.

If you are late on reports and taxes

If you close your individual entrepreneur and remain in debt to the state or your creditors, your debts will not be forgiven - the amount of the debt will be transferred to you as an individual.

You can pay off debts voluntarily. They can also be recovered through court, through bankruptcy proceedings. For five years after the trial, you will not be able to engage in business, and you may also be prohibited from leaving the country.

Keep documents forever

Receipts and payments for insurance premiums are stored for 6 years. Documents for employees - for 50 years.

Frequently asked questions about the liquidation of individual entrepreneurs

How to pay insurance premiums? You can use the service on the Federal Tax Service website:

How to find out if an individual entrepreneur is closed? The status of an individual entrepreneur can be clarified on the Federal Tax Service website in the section “Information on state registration of legal entities, individual entrepreneurs, peasant (farm) farms.”

In the “Individual entrepreneur/peasant farm” tab, you need to enter either your full name and region, or OGRNIP or TIN. The data is updated daily.

How to close an IP in another city? Documents must be submitted to the same tax office where they were submitted:

1. by mail - a valuable letter with a description of the attachment. The signature on the application must be certified by a notary;
2. through the tax website in the section “Submission of electronic documents for state registration”;
3. through the government services website.

How to close an individual entrepreneur if there was no activity? To close an individual entrepreneur that did not work, you need to:

1. Submit reports and pay fixed fees for yourself. The number and form of reports depends on the taxation system that was chosen when registering an individual entrepreneur.
2. Submit documents for closing an individual entrepreneur to the Federal Tax Service.
3. Close your bank account.

Is it possible to close an individual entrepreneur by power of attorney? An individual entrepreneur can be closed using a notarized power of attorney. You also need to have the signature on the application certified by a notary using form No. P26001. If an application is submitted by proxy, section No. 4 is completed in the form:

Can the tax authorities liquidate an individual entrepreneur? The tax authorities or the court can forcibly liquidate an individual entrepreneur and exclude it from the Unified State Register of Individual Entrepreneurs. There are different reasons, here are the main ones:

1. death of an entrepreneur;
2. bankruptcy;
3. the court's decision.

If an individual entrepreneur is deregistered, how to collect the debt? If an individual entrepreneur stops working, his debts will not be forgiven, but will be collected as from an ordinary individual: through court or bankruptcy proceedings. Bankruptcy is also sought through the court if the debtor does not pay within 3 months.

The result of such a trial could be a settlement agreement, debt restructuring or sale of property.

Has your business become unprofitable? Are you looking for information on how to close an individual entrepreneur in 2019 on your own and do you need step-by-step instructions for beginners or experienced entrepreneurs? Are you wondering what it takes to close an individual entrepreneur? Don’t waste time searching for information on online forums when this step-by-step 2019 instruction will help solve your problem! Not in 4 simple steps, of course, but in 6 steps for sure and for sure! Liquidation of individual entrepreneurs will take place quickly and in accordance with new regulations of the Russian Federation. Don’t waste time, read how to liquidate an individual entrepreneur right now and find out what others don't write about! By the way, if you want to close an individual entrepreneur yourself in Cheboksary (liquidation of an individual entrepreneur in Cheboksary) or in any other city, then know that this step-by-step instruction is suitable for all of Russia.

The content of the article(navigation):

Steps to close (liquidate) an individual entrepreneur

Step 0 - Preparing to close an individual entrepreneur

Before you begin to close the individual entrepreneur yourself, you need to prepare for liquidation, so you must complete the next 4 points of this step.

Step 1 - Dismissal of employees before liquidation of the individual entrepreneur

A mandatory point that must be completed before liquidating the individual entrepreneur himself is to fire the employees. If you Not used hired labor, then you can safely skip this step of the instructions. As you have already noticed, this is the largest section of this step-by-step instruction, there are many nuances in it, but once you get down to business, everything usually goes quickly and smoothly, the main thing is to do it in order.

1. Preliminary warning of employees about dismissal in the case of individual entrepreneurs is not provided for by law, except in cases when such duties are provided for in the employment contract with the employee. If there is no such obligation and you are not indifferent to the fate of your employees, then it is advisable to warn them about this two weeks in advance ((hereinafter referred to as the Labor Code of the Russian Federation)). By the way, you can even fire those employees who are on temporary disability and on leave (including women who have children under 3 years of age and are on maternity leave -). Read more in this article.
2. Two weeks before the start of termination of employment contracts You must notify the employment service about the upcoming event (“On employment in the Russian Federation”). We would like to note that the legislation does not provide for a unified form for notifying the employment service, therefore this notification is drawn up in any form, where it is necessary to indicate the position, profession, specialty and qualification requirements, as well as the terms of payment for each dismissed employee. We would like to note that you can take the form approved by the Resolution of the Council of Ministers - Government of March 5, 1993 No. 99 (despite the fact that it has lost its force) “On the organization of work to promote employment in conditions of mass layoffs.”
3. It is necessary to draw up orders for each employee to terminate the employment contract according to the unified form No. T-8. The order states that relations with employees are terminated in accordance with the paragraph due to the fact that the individual entrepreneur ceases to conduct activities.
4. After the dismissal orders are issued, a record of dismissal is made in the work book on the basis of clause 1 of part 1 of Article 81 of the Labor Code of the Russian Federation, and the following is filled out: a note-calculation (T-61), a personal card (T-2), a personal account (T-54 ); these forms of labor documents. To correctly make an entry in an employee’s work book, you can use the appropriate Instructions approved by the Resolution of the Ministry of Labor of the Russian Federation dated October 10, 2003. No. 69.
5. On the day of dismissal, the employee must be paid wages (), incl. arrears of wages (if any), compensation for unused vacation (), and for an employee on parental leave - a benefit, the amount of which is calculated in accordance with “On compulsory social insurance in case of temporary disability and in connection with maternity " In case of violation of payments, the employer is liable for, and may also be brought to administrative () and criminal () liability.
6. We transfer severance pay and other compensation payments to the employee only if this is specified in the employment contract.
7. After dismissal of all employees you must submit the following forms:
   • instead of the old RSV-1, since 2017, we submit to the Federal Tax Service the Form for calculating insurance premiums - the Unified Social Insurance Fee (USSS) approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551 form according to KND 1151111.
   • to the Social Insurance Fund of the Russian Federation in the form 4-FSS. Attention! In 2016, a new form was introduced, it was approved by order of the Social Insurance Fund dated September 26, 2016 No. 381 and came into force on October 28, 2016.
   • in the Pension Fund of the Russian Federation, form SZV-M, which came into force in April 2016, the form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83P.
8. Within 15 days from the date of submission of the calculations specified in the previous paragraph 7, you will need to pay the resulting debt by contributions (). You can read more about the changes that came into effect back in 2017 at this link, and you can read about the changes for 2018.
9. Submit to the Social Insurance Fund of the Russian Federation an application for deregistration (according to Appendix No. 3 to the Administrative Regulations, approved by Order of the Ministry of Labor of Russia dated October 25, 2013 No. 574n). Attention! There is no need to deregister with the Pension Fund, since the authority to accept reports and transfer insurance premiums since 2017 has now been assigned to the Federal Tax Service; they must independently transfer data on the closure of individual entrepreneurs to the Pension Fund.
10. Receive a copy of the notice (decision) about deregistration from extra-budgetary funds. It must be issued within 14 calendar days after the documents are accepted.

Step 2 - Submitting an application to the Federal Tax Service to close the individual entrepreneur

All preparatory measures to close the individual entrepreneur have been completed: we checked accounts receivable, checked all contracts and accounting reports, and, in compliance with all laws, fired employees. Now the next step in liquidating an individual entrepreneur has come in 2019, this is filing an application to terminate activities as an individual entrepreneur. Below we list in order what needs to be done here and how to correctly submit an application for liquidation of an individual entrepreneur.

1. Before going to the Federal Tax Service, we prepare the existing documents:
   • passport;
   • individual tax number (TIN);
   • OGRNIP certificate.
2. We fill out the application form No. P26001 [ Attention! There are links to download the form in Excel and Pdf format] (approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25)
3. We pay a state duty in the amount of 160 rubles (Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)).
   Please note that the state duty can be paid in advance (before arriving at the Federal Tax Service) by printing a receipt for payment through the Federal Tax Service website. To do this, on the specified page you need to select the item “State fee for registration of an individual entrepreneur”, and then check the sub-item “State duty for registration of termination of an individual entrepreneur’s activity as an individual entrepreneur”, then you need to enter the payer’s data, print it and pay at any branch of Sberbank.
4. We submit the documents to the Federal Tax Service: an application with a receipt for payment of the state duty attached to it.
5. On the day the relevant documents are submitted, receive a receipt indicating their transfer to the Federal Tax Service indicating the date.
6. After five working days, you need to pick up (or receive by mail) the Unified State Register of Entry (USRIP) entry sheet in case of a positive decision or a document on refusal of state registration, indicating the reason for the refusal (1 copy) - in case of a negative decision. In any case, the decision will be made within five days. The list of grounds for refusal of state registration is defined “On state registration of legal entities and individual entrepreneurs.

Step 3 - Declarations and Payments of Individual Entrepreneurs

After submitting an application to the Federal Tax Service and receiving an official document on the termination of an individual’s activities as an individual entrepreneur (IP), it is necessary to submit reports/declarations and pay the state for them.

1. Calculation of insurance premiums for individual entrepreneurs. In accordance with 2017, it is necessary to transfer insurance premiums of individual entrepreneurs “for themselves” directly to the Federal Tax Service. But, if an individual entrepreneur decides to pay voluntary contributions to social insurance, then they must be transferred to the FSS of Russia in a separate payment order. You can find out more.
   Please note, what else with 2018 from the calculation of the fixed insurance premium paid “for themselves” by individual entrepreneurs, the minimum wage value is excluded (Federal Law of November 27, 2017 N 335-FZ). And the following tariffs are established:
   To the Pension Fund of Russia - 26,545 rubles. + 1% on individual entrepreneur income over 300,000 rubles. (total payment is limited to a limit of RUB 212,360)
   In the Federal Compulsory Medical Insurance Fund - 5,840 rubles.
2. Tax calculation. After receiving a document confirming deregistration, you must submit reports (declarations) and pay taxes in accordance with the applicable taxation system. Attention! When applying UTII, you must submit an application for deregistration to the tax office in accordance with Appendix No. 3 to the order of the Federal Tax Service of Russia dated December 11, 2012. No. ММВ-7-6/941@.
3. Check that everything has been paid and no fines have been accrued. Debt to the budget or counterparties does not disappear after the termination of an individual’s activities as an individual entrepreneur. It goes to him as a simple “physicist” and in case of refusal to pay voluntarily, it will be collected in court.

Step 4 - Deregister the cash register (if available)

After receiving a certificate of exclusion of information about an individual entrepreneur from the Unified State Register of Individual Entrepreneurs, based on subparagraph “b” of paragraph 85 of the Administrative Regulations for registering cash registers, approved by Order of the Ministry of Finance of Russia dated June 29, 2012 N 94n, deregistration of the cash register will occur automatically and therefore we will leave this responsibility to the tax inspectorate.

In this case, the tax office independently enters information about the deregistration of the cash register in its information system and sends a notification about this to the individual owner of the cash register. You can find out more by calling their territorial tax authority.

Step 5 - Close the current account of the individual entrepreneur

So, the main and most difficult part of the work has already been done. At this stage of the step-by-step instructions for closing an individual entrepreneur, we will close the current account of the individual entrepreneur. Although the law does not stipulate that it is necessary to close the account, on the other hand, you must pay for the current account to the bank in which it is opened. Therefore, we perform the following points, which are described below.

1. We pay all debts to the bank.
2. We remove the balance of funds from the account.
3. We are applying for the closure of the r / s.
4. We receive a notification from the bank about the termination of the service agreement.

Nuance #1
Even if you suddenly need to make an unplanned settlement, even before the closure of the individual entrepreneur, this can be done using cash. An individual entrepreneur has the right to make financial payments without having a current account if the amount does not exceed one hundred thousand rubles (Instruction of the Bank of Russia No. 3073-U dated October 7, 2013).

Nuance #2
If the counterparty still owes you money, then there are two optimal options to avoid losing money when closing the current account:

Step 6 - After the liquidation of the IP (storage of documents)

It would seem that you can already exhale, but no. Many people forget about another important step towards the complete elimination of IP. We remind you that it is also necessary to save documents, and we will describe which documents below.

1. According to the subclause, taxpayers are obliged to ensure the safety of accounting and tax accounting data, as well as other documents that are necessary for the calculation and payment of taxes, within four years. The Ministry of Finance of Russia reminds of this in its letter dated 11.05.2012. No. 03-02-08/45.
2. According to the payers of insurance premiums are required to provide within six years safety of documents confirming the calculation and payment of insurance premiums. Such documents are, for example, individual cards and “payments” for the transfer of contributions to extra-budgetary funds (Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 “On approval of the List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations , indicating the periods of storage” (hereinafter referred to as the List).
3. At the same time, there are specific deadlines for keeping records of contributions. Annual calculations should be store permanently, and quarterly calculations - 5 years(line 390 of the List).
4. In addition, merchants must ensure the safety of personnel documentation for 75 years(line 905 of the List).
   Such documents include:
   • orders, instructions on the hiring, dismissal, transfer of employees, granting them vacations;
   • personal files, personal cards of employees;
   • personal accounts or payroll records;
   • time sheets and outfits for workers in hazardous professions;
   • employment contracts or employment agreements that are not included in personal files.

That's it now! Now you know how to close an individual entrepreneur in 2019 thanks to this step-by-step instructions. This article will help you (especially novice entrepreneurs) close an individual entrepreneur on your own (by yourself) in 2019 for free, i.e. saving money on legal fees! If something is not clear and you want to close an individual entrepreneur in Cheboksary, then use the service of legal advice in Cheboksary. In addition to the liquidation of an individual entrepreneur, our lawyers provide assistance in a more complex procedure - the closure of an LLC in Cheboksary. Thank you so much for your attention and success in closing the IP!

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

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

Below are step-by-step instructions on how and where to close an individual business in 2019.

This procedure is carried out in several stages and has no fundamental differences for entrepreneurs working under (UTII) and for persons working under other taxation systems.

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

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

How to close an individual entrepreneur with debts?

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

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

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

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

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

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