Amendments to the Law of Ukraine "On the collection and accounting single contribution for obligatory state social insurance”, introduced at the end of 2016, radically changed the lives of many entrepreneurs. Now, regardless of whether the entrepreneur is on common system taxation and whether he has income, an obligation arises monthly accrual unified social contribution in the amount of 22% of the minimum wages(3200 x 22% = UAH 704 in 2017).

Accordingly, all FLP who did not want to undergo the termination procedure for various reasons entrepreneurial activity and exclusion from the register of entrepreneurs, and simply submitted annual reports, now in 2018 they will be required to pay ERUs for 2017, based on the rate of UAH 704. per month.

Naturally, such changes were not deprived of the attention of the media, and in newspapers, magazines, and various websites, a lot of instructions appeared “how to liquidate FOP step by step” with varying degrees of reliability. Let's see how reliable they are.

Myth 1. When liquidating an entrepreneur, it is imperative to pass an audit at the tax office.

This myth is actively supported by the employees of the STI, who explain to all entrepreneurs who have applied for advice the obligation to write an application for a voluntary inspection. At the same time, people do not even think about why a mandatory check requires a voluntary application.

In fact, everything is simple. When an individual entrepreneur writes an application with a request to check it, the inspector in 90% of cases does not give him an order to start the check against signature, and thus the deadline for conducting the check established by law simply does not begin to flow.

Next, the entrepreneur is asked to bring all the documents: bank statements, contracts, invoices, source documents proof of income. Otherwise, the inspector threatens with various types of sanctions, the simplest of which is 510 UAH. a fine for violating the tax code, and the most common threat is additional charging of 18% personal income tax and 1.5% military tax for the purchase of goods not from FLP.

After that, entrepreneurs are forced to do the work of a tax officer and instead of them go to various services with a bypass sheet. General term such a "check" instead of 10 days is usually delayed up to 3-4 months.

As we can see, the STI inspectors benefit from a situation in which the entrepreneur is in a dependent position on the inspector.

Let's see what the legislation says about the need for audits.

Article 78 tax code Ukraine regulates the procedure for conducting documentary unscheduled inspections. Clause 78.1.7. of this article gives the right to the tax authority to start an audit in the event of termination of entrepreneurial activity individual-entrepreneur, however, neither this article nor other articles of the Tax Code of Ukraine contain obligations for an entrepreneur to undergo an audit.

More precisely, the procedure for deregistration of entrepreneurs is regulated by clause 11.22 of the Procedure for registering payers of taxes and fees. According to this rule:

The basis for removing an individual entrepreneur from the register with the relevant regulatory authority is information about state registration termination of entrepreneurial activity by an individual entrepreneur by his decision. The date of deregistration of an individual entrepreneur corresponds to the date of receipt of information on state registration of the termination of entrepreneurial activities of an individual entrepreneur. Entry into the Register of Self-Employed Persons of an entry on the termination of the entrepreneurial activity of an individual entrepreneur is carried out in case of entry into the Unified State Register records of state registration of termination of entrepreneurial activities of a natural person - entrepreneur - from the date of state registration of termination of entrepreneurial activities of a natural person - entrepreneur.
The state registration of the termination of the entrepreneurial activity of an individual does not terminate his obligations arising from the implementation of entrepreneurial activities, and does not change the terms, procedures for fulfilling such obligations and applying sanctions for their non-fulfillment.
After the state registration of the termination of entrepreneurial activity, an individual continues to be registered in the regulatory authorities as an individual taxpayer who received income from entrepreneurial activities.
Such an individual must ensure the final settlement of taxes from entrepreneurial activities, in deadlines submit to the relevant supervisory authority an annual tax return for the reporting year in which the state registration of the termination of the entrepreneurial activity of an individual entrepreneur was carried out.
The supervisory authority may appoint and conduct a documentary audit of such an individual - a taxpayer, if there are grounds and taking into account the statute of limitations provided for by the Tax Code of Ukraine.

Thus, as you can see for yourself, oh no mandatory verification there is no speech. Of course, you can pass it if you think that it will save you from the attention of the tax authority in the future. However, in our experience, over the years FLP closing according to the scheme that will be described below, the tax authority has never opened an audit on its own initiative. And on the other hand, passing an audit does not at all guarantee that the State Tax Inspectorate will not want to and will not re-inspect the already verified period on new grounds.

Myth 2. Passing a due diligence check upon liquidation of an FLP leads to exclusion from the registry and protects against future problems.

According to Art. 70 of the Tax Code of Ukraine, the central executive body implementing the state tax and customs policy, forms and maintains the State Register of Individuals - Taxpayers (hereinafter referred to as the State Register). Information on state registration, registration and registration of individuals - entrepreneurs and persons engaged in independent professional activities is entered into the State Register. Such information includes, but is not limited to, the dates, numbers of records, certificates and other documents, as well as the grounds for state registration, registration and registration, termination of an entrepreneurial or independent professional activity, other registration data.
According to Art. 65 of the Tax Code of Ukraine, making an entry in the State Register on the termination of the entrepreneurial activity of an individual entrepreneur or an independent professional activity of an individual is carried out in case of entry in the Unified State Register legal entities, individuals - entrepreneurs and public formations records of state registration of termination of entrepreneurial activities of an individual - entrepreneur - from the date of state registration of termination of entrepreneurial activities.

As we have already indicated above, in accordance with clause 11.22 of the Procedure for registering payers of taxes and fees, after state registration of the termination of business activities, an individual continues to be registered with the regulatory authorities as an individual taxpayer who received income from entrepreneurial activities.

That is, in fact, an entrepreneur will only move from the register of existing sole proprietors to the register of persons who were sole proprietors. It is impossible for a citizen of Ukraine to avoid entering one or another tax register. Because when a "lawyer" or tax inspector scares you not to be excluded from the registry, if you do not pass the check, you must understand that a complete exclusion from the registry is impossible.

What is the FLP really obliged to do for the complete procedure for the termination of its entrepreneurial activity?

In accordance with Art. 295 of the Tax Code of Ukraine, in case of termination by the single tax payer of the implementation economic activity tax liability for the payment of a single tax are accrued to such a payer up to last day(inclusive) of the calendar month in which the registration was canceled by decision of the controlling body on the basis of a notification received from the state registrar on the state registration of termination of business activity.

According to Art. 294 of the Tax Code of Ukraine, in the event of state registration of the termination of the entrepreneurial activity of an individual entrepreneur who is a single tax payer, the last tax (reporting) period is the period in which the relevant regulatory authority received from the state registrar notification of the state registration of such termination.

According to Art. 177 of the Tax Code of Ukraine, individuals in respect of which the state registration of the termination of entrepreneurial activity of an individual entrepreneur by his decision is carried out, submit a tax return for the last base tax (reporting) period, in which only income from entrepreneurial activity is reflected, within 30 calendar days from the date of state registration of the termination of entrepreneurial activity. In the event of state registration of the termination of the entrepreneurial activity of an individual entrepreneur, by his decision, the last base tax (reporting) period is the period from the day following the day of the end of the previous base tax (reporting) period until the last day of the calendar month in which the state registration of business termination.

In accordance with Art. 9 of the Law of Ukraine "On the collection and accounting of a single contribution for obligatory state social insurance", in the case of state registration of the termination of entrepreneurial activities of an individual entrepreneur, his last reporting period is the period from the end of the previous reporting period to the day of state registration of the termination of entrepreneurial activities of such an individual .
According to the procedure for the formation and submission by policyholders of a report on the amounts of the accrued single contribution for compulsory state social insurance, in the event of state registration of the termination of business activities of policyholders, such persons are required to submit a report for themselves indicating the type of form “liquidation”, where the last reporting period is the period from the day of the end of the previous reporting period until the day of state registration of the termination of business activities.

Thus, the correct algorithm that complies with the law would be the following:

1. Submission of an application to the state registrar for registration of termination of business activities.
2. Innings annual reports if not already submitted.
3. In the event that the individual entrepreneur was on a single tax - payment of a single tax and ERUs for the month in which the application was submitted to the state registrar. If ESC has not been paid previous period(for example, the liquidation takes place in February, which means that ERUs must be paid for January and February) - it must also be paid.
4. If the sole proprietorship is on the general taxation system - payment of ERUs for the month in which the application was submitted to the state registrar.
5. Submission of liquidation reports.
6. Closing a bank account, if one has been opened.

The legislation does not provide for other actions on the part of an entrepreneur who has decided to terminate his activity.

Information

Last update:  03/04/2020

Reading time: 13 min. | Views: 26099

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 development events: 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:

1. Is it necessary to liquidate an individual entrepreneur and in what situations closing is simply necessary;
2. What documents are needed to liquidate your business;
3. 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);
4. What could be the difficulties if the IP has accumulated debts and how, in this case, to close the IP with debts;
5. 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

Doing your own business is 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:

1. 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 capacities and spheres of its influence. Read also.
2. 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.
3. 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).
4. 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 responsibility 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 premiums in 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;
• Availability judgment 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:

1. forced(if you have problems with taxes, laws or your own finances)
2. 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 deductions, 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 unnecessary 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 compared to permanent pension contributions invisible.

The sum in the end seems ridiculous: 160 r.

If documents are submitted in in electronic format(an electronic digital signature is required), state duty absent.

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

1. Confirmation that has been paid National tax , which was just mentioned (a check from the bank or its official electronic version is enough).
2. Application for 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).
3. Extract from PF, confirming that there are no debts and that's all insurance payments until the specified time have been paid in time.
4. TIN card.
5. Valid certificate of assignment of OGRNIP(issued at the very beginning during the registration process after visiting the tax office).
6. 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 (an 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(both an accessible phone number and a working email address must be indicated, 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 state structures 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 instruction 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 repaying debts that are 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

Must visit from the start tax service, 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 for the previous or this year will be listed tax arrears, 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. It is necessary to provide information both directly on the individual entrepreneur, and on 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.

The representative office of the Pension Fund must receive all the reports in a timely manner, because then its 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 solution of issues in judicial order, it should not be forgotten that individual entrepreneur always answers in all financial matters to its creditors and partners with all its 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

Need to pay in state bank state duty in the amount 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 end of the check, 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 any), 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), as well as 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 early repayment Debts are 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 difficult situation on foreign exchange market and unaffordable, for some types of business activities, taxes.

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 last resort You can sue or file a complaint with higher authorities to protect their rights, however, there is a more cunning way, which 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 a certain date the 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 the debt is transferred to the 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 the current legal acts have established special deadlines for this.

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 plunge into the decision of his money problems to appear financial opportunity how to pay taxes and transfer all accrued insurance premiums until the 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: pay debts according to current legislation needed only for a certain period.

In this case, we are talking about the operation of a rule that sets a deadline 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, you can make one important conclusion: 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 later to the court, fearing for the safety of personal property that can be seized by his decision by 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 work sole trader 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 is available in the bankruptcy procedure 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 land plot, if it contains the only housing, as well as all kinds of personal items 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 who shares with his sister as a summer cottage.

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 working 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 in 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, running your own business- It is a complex and demanding task. a large number time, knowledge and financial investment.

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 the “hanging” individual entrepreneurship, which no longer actually conducts its activities (does not sell anything, does not offer any services), but at the same time is listed according to the documents on a person who has long opened another business or himself somewhere got a job, 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:

1. It does not bring the expected profit that would cover all costs (for example, the cost of acquiring goods and renting a trading platform), and also would allow paying a regular pension contribution that does not affect the size of a future pension, and would bring a satisfactory income in the dry balance.
2. 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 -?
3. 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.
4. 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 making 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, 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.

It is not always problematic and expensive. Enterprises with clean financial reporting and those who do not have any debts may well cope with this procedure on their own, in general order. But if the company is problematic or you want to close the case as soon as possible without going through many months of checks, then the specialists of AF "Sintez" will find for you the liquidation of an emergency, which in minimum terms relieve you of all obligations under this business.

The procedure for closing the state of emergency in Ukraine

As a rule, before going to the state registrar and applying for the closure of the state of emergency, the owner of the company should carry out some pre-liquidation work - this is to check and put in order all the documentation, as well as calculate all employees. Only after that, you can safely proceed directly to the liquidation itself.

Stages of liquidation of emergency:

1. visiting the state registrar at the place of registration to file an application for termination of activities;
2. visits to the bodies of the Ministry of Revenue, the Fund social insurance and the Pension Fund, so that these instances stop calculating taxes;
3. closure of bank accounts, destruction of seals;
4. passage unscheduled inspection and obtaining certificates of absence of debts;
5. visiting the state registrar to create an entry in the State Register on the termination of the entrepreneurial activity of this state of emergency.

To understand all the intricacies of this procedure, let's carefully consider each stage.

Stage 1. First visit to the state registrar

The purpose of the first visit to the public registrar is to announce that your business has decided to go out of business. Moreover, you are obliged to announce this not only to the state, but also to all your counterparties (creditors, suppliers, etc.).

So, what is needed to close the state of emergency:

1. documents (for FLP - passport, identification code, for a representative - a notarized power of attorney);
2. an application for the closure of the state of emergency, completed in Ukrainian;
3. receipt of payment for the publication in the media of the announcement of the termination of the enterprise.

From the date of publication of this announcement, there is a mandatory 2-month period during which your creditors have the opportunity to return what you owe them. The maximum period that they are given for this is 3 months. At their expiration, all remaining debts are written off.

Stage 2. Deregistration in the tax and PFC

In the tax to eliminate the state of emergency, you will need to do the following:

1. present originals and copies of all received in tax documents(patents, licenses, certificates, forms 4-OPP);
2. file an application with a request to stop accruing taxes (Form 8-OPP).

If you are closing an emergency on a single tax, then you also need to indicate a request not to charge EH and, together with the application, submit a certificate of a single tax payer (original and copies).

After submitting an application and all the necessary documents to the tax office, the company must close its bank account, which, in general, can be done in advance. Attention: when closing an account, do not forget to print extracts cash transactions They will come in handy for testing.

When the tax authority receives all the above documents from you, it will appoint an audit of the enterprise, which must be carried out within 1 month. After passing such a check, you can begin to obtain a certificate from the PFC.

The Pension Fund of Ukraine will require from you such documents as:

1. single contribution report reporting period work;
2. a copy of the act of an unscheduled audit conducted by the tax inspectorate.

Stage 3. Passing the inspection of the State Tax Inspection

Usually it is here, as they say, that “the dog is buried”. Certificates from government agencies, especially with a not entirely transparent history of the enterprise, have to be obtained with sweat and blood. In most cases, this procedure takes several months or even more than a year. Surprisingly, this period quite often depends on how much assets the enterprise that wishes to liquidate has.

So, in the process of passing the audit, the tax inspector will require you to provide him with a list of documents, which includes current accounts, bank statements banking operations, invoices, contracts with counterparties, acts of work performed, etc., etc., etc.

As a result of tax audit, the inspector will hand you checking act, which will need to be presented to the PFC and in which all identified violations will be indicated. Regarding the latter, the enterprise will be assigned penalties and made demands for their payment.

If a miracle happens and the audit does not reveal any violations, then the entrepreneur will immediately receive a certificate in the form 22-OPP, which indicates that the company does not have any financial obligations before the state.

Otherwise, this certificate will be issued only after payment of all debts. Please note that the validity of this certificate is not unlimited - it is valid only for 2 months from the date of issue.

Stage 4. Liquidation of the state of emergency

Do not forget that while you are dealing with your obligations to the power, you may also be disturbed by creditors who have learned about the liquidation of the company. Even if you managed to get certificates from government agencies within a month, you will not be able to close the state of emergency until 2 full months from the date of publication of the announcement and the company will not satisfy the requirements of all those who during this time managed to put them forward.

Having paid off everyone and making sure that the term of validity of the certificates received has not yet ended, you can proceed to the last stage of the termination of business activities - making appropriate changes to the State Register.

To do this, you need to come back to the state registrar and submit the following documents to close the state of emergency:

1. registration card (form No. 12) on the procedure for terminating business activities;
2. certificate in the form No. 22-OPP about the absence of debts on taxes and fees;
3. certificate from PFU in the form No. 3-ESV about the absence of debts on the insurance premium.

Not later than the next day after the receipt of the above documents, the state registrar is obliged to make changes about the enterprise to the State Register and give you a notice of the closure of the state of emergency.

Closing FLP can be divided into 6 stages:

1. State registration of termination of business activity natural person - entrepreneur(hereinafter FLP)
2. Closing bank accounts
3. Deregistration with the State Fiscal Service of Ukraine (hereinafter SFSU)
4. Deregistration with the Pension Fund of Ukraine (hereinafter PFU)
5. Blocking of an electronic digital signature (hereinafter referred to as EDS)

Let's consider each of them separately:

Registration of termination of entrepreneurial activity of FLP

To terminate its activities, the FLP submits an application under Form 12 to the state registrar at the place of registration (Article 18, paragraph 4 of the Law of Ukraine On State Registration of Legal Entities, Individuals - Entrepreneurs and Public Formations).

Documents are submitted in paper (in person or by a representative) or in electronic form (clause 1 II section of the Order of the Ministry of Justice No. 359/5 dated 09.02.2016)

Documents can be submitted in paper form:

• to the executive body of the village / settlement / city council (if this body made a decision on the registration of FLP);
• Kyiv city/district/district in Kyiv by the state administration;
• notary;
• accredited entity.

If you have an EDS, documents can be submitted electronically through the online House of Justice or iGov.

Within 24 hours, if the next day after the submission of documents is not a day off or a holiday, a decision is made to terminate the entrepreneurial activities of the FLP and data is entered into the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Formations.

Closing bank accounts

After making a decision to terminate activities, the FLP should apply to the bank where he has opened accounts to close them.

To do this, he will need to write an application with a request to close the account (clause 20.1 of the Resolution of the Board National Bank of Ukraine No. 492 dated November 12, 2003) in connection with the liquidation of sole proprietorship with indication of account details, in some banks this procedure can be carried out online through the client-bank.

After receiving an application for closing an account by a bank employee, after 30 days, bank accounts are closed.

Deregistration of sole proprietorship in the SFSU bodies

In the second paragraph, clause 11.1 of section XI of the Order of the Ministry of Finance of Ukraine No. 1588 dated 09.12.2011. it is said that state registrars transmit data on the decision to terminate business activities to regulatory authorities.

On the basis of these data, the tax payer is deregistered (Part 3, Article 13 of the Law of Ukraine On State Registration of Legal Entities, Individuals - Entrepreneurs and Public Associations).

If the data on state registration and other statements are not contained in the Unified State Register, then the taxpayer is obliged to inform the regulatory authorities within three days after the decision to liquidate it and submit an application for the liquidation of the taxpayer in the form No. 8-OPP.

Electronic form No. 8-OPP can be download from the link.

After receiving information about the termination of the activities of the sole proprietorship, the regulatory authorities take measures tax control associated with its liquidation, all claims for the payment of payments, the collection of which is monitored by the regulatory authorities, must be received by the person responsible for the repayment monetary obligations or the tax debt of the taxpayer, no later than the period specified for the submission of creditors of their claims. When conducting a documentary check, the regulatory authorities may request registers, primary accounting documents, tax, financial and statistical reporting(clause 20.1.6 clause 20.1 article 20 of the Tax Code of Ukraine).
After carrying out all the necessary measures, the responsible employee of the SFS departments enters information into the Unified Data Bank of Legal Entities and confirms the information on the presence / absence of debts in payment of taxes and fees. Until the end of the period determined for the submission of creditors of their claims and on the day of receipt of the request from the subject of state registration, the controlling body shall transmit statements:

• on the absence (presence) of arrears in the payment of taxes and fees in the form No. 30-OPP
• on the approval of the plan for the reorganization of a legal entity in the form of No. 31-OPP - if there is a tax debt during the reorganization of a legal entity.

After that, if all intriguing cards of the taxpayer are closed, the payer is removed from the register.

Deregistration of single contribution payers

From 01.10.2013 the powers to administer the ERUs have been transferred from the PFC to the bodies of the Ministry of Revenue, and since 2014 - to the SFSU.

Deregistration of payers of a single contribution is carried out on the basis of statements submitted by the state registrar from the registration card (paragraph 7, part 1, article 5 of the Law of Ukraine On the collection and accounting of a single contribution for obligatory state social insurance).

After provided by law verification of the payer regarding the correctness of the calculation and payment of the single contribution, the final settlement and closing of intriguing cards, entries are made in the register of insurers indicating the date and reason for deregistration of the payer of the single contribution (clause 8 of section IV of the Order of the Ministry of Finance of Ukraine No. 1162 dated 24.11.2014 .).

Data on the deregistration of the payer of the single contribution is transferred to the registrar and entered into the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Formations.

Deregistration in the Pension Fund of Ukraine

Deregistration in the Pension Fund is after passing the check on the correctness of the accrual and payment of a single contribution.

Despite the fact that the SFS administers the ERUs, the legislation provides for the procedure for deregistration of the ERU payer in the Pension Fund.

The Pension Fund, as well as the State Fiscal Service, receives a message about the decision of the sole proprietorship to terminate business activities and, within 10 days, conducts a documentary check of payers with employees.

Payers without employees submit to the Pension Fund authorities a report on the accrued amounts of ERUs for the period of work in reporting year and a copy of the State Fiscal Service inspection report.

Based on the results of the audit, the final settlement is carried out, after which the PFU draws up a certificate of no debt (clause 5.2 of Chapter 5 of the Resolution of the Board of the Pension Fund of Ukraine No. 21-6 dated September 27, 2010).

Also, after receiving information from the registrar about the termination of entrepreneurial activities of the FOP, the bodies of the Pension Fund deregister the ERU payer and send him a message about this free of charge by mail, no later than the next day after receiving the statements (clause 5.3 of Chapter 5 of the Resolution of the Board of the Pension Fund of Ukraine No. 21- 6 dated September 27, 2010).

Digital signature blocking

The last stage of FLP liquidation is EDS blocking.

The procedure for blocking keys depends on the accredited center that issued them.

Some centers allow blocking online or over the phone. You can get acquainted with the procedure for blocking keys issued by ATsSK IDD DFS on their website.

As you can see, the FLP liquidation process, despite its simplification, still takes a lot of time and effort.

Tuesday 15 January 2019

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 impossible to go to tax holidays, and since 2018 - you can.

How to close an IP: step by step instructions

Can I refuse to close an IP

An entrepreneur on dismissed employees must submit reports:

1. In tax - Calculation of insurance premiums and 6-personal income tax.
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 online checkout

Submit documents to the tax office

To close an IP, you need to give a package of documents to the Federal Tax Service:

1. Statement.
2. Receipt for payment of state duty.
3. A 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 an application in form No. P26001 either on a computer or manually in block letters with a black pen.

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

Section 3. Not required

Section 4. To be filled out only if you are applying not in person, but through a representative by 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 or MFC in the presence of the employee who accepts the application.

Section 3 You don't need to fill out.

Section 4 It is filled in only if you are not applying personally, but through a representative by 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 IP in 2019 will cost you 160 R. If you submit documents through the website of the Federal Tax Service and log in through public services, you will receive a 30% discount.

It is also written on the tax website that you need a certificate from pension fund that you have provided all the details of the contributions. But it is immediately written that this certificate is not required - the tax office is able to make an internal request to the FIU. I have never submitted this certificate.

Documents can be submitted in one of five ways:

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

When applying 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 handed over the documents.

36 238 R

must pay IP as assessed contributions in 2019

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

The deadline for closing an IP in 2019 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 fees. In 2019, the payment deadline is within 15 calendar days from the date of making an entry on the closure of the IP in the USRIP. 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 the IP closes on June 27, 2019. It turns out that in 2019 the IP worked 5 full calendar months and 27 calendar days. Then the contributions should be calculated as follows:

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

Submit reports and pay taxes

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

IP on USN must submit a declaration no later than the 25th day of the month following the month of closing the IP. It is filled in the same way as the annual one, but with one difference: on title page in the "Code tax period» put 50.

Individual entrepreneurs on DOS submit 3-NDFL and a VAT return. The deadline for the 3-NDFL declaration is 5 days after making an entry in the USRIP, 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 IP closed. The tax must be paid either immediately, or divided into three parts and paid during the quarter monthly until the 25th.

IP on UTII must submit a declaration no later than the 20th day of the first month following the month of closing the IP. Pay tax - no later than the 25th day 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 tax before July 25.

If you overdue reports and taxes

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

You can pay off your debts voluntarily. They can also be recovered through the court, through the bankruptcy procedure. For five years after the trial, you will not be able to do business, and your exit from the country may also be closed.

Keep documents forever

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

Frequently asked questions about the liquidation of IP

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

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

In the "Individual entrepreneur / peasant farm" tab, you must enter either the full name and region, or the 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 - 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 public services website.

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

1. Submit reports and pay fixed contributions for myself. The number and form of reports depends on the taxation system that was chosen during the registration of the IP.
2. Submit documents for the closure of IP in the Federal Tax Service.
3. Close bank account.

Is it possible to close an IP by proxy? IP can be closed by a notarized power of attorney. And also you need to notarize the signature on the application in the form No. P26001. In the case of filing an application by proxy, section No. 4 is filled in the form:

Can the tax authorities liquidate an individual entrepreneur? The tax office or the court can forcibly liquidate the IP and exclude it from the USRIP. The reasons are different, 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 a debt? If an individual entrepreneur stops working, he will not be forgiven his debts, but will be charged as from an ordinary individual: through a court or bankruptcy procedure. Bankruptcy is also sought through the court if the debtor does not pay within 3 months.

The result of such a court may be a settlement agreement, debt restructuring or the sale of property.