Individual enterprise step-by-step instructions for closing. Close the IP and do not pay

We note right away that an entrepreneur can choose one of two options for how to quickly close an IP:

• apply for the liquidation service of an individual entrepreneur to a law firm
• or try to close the IP yourself

The first method is comfortable, the second is less expensive. And for those who decide to be guided by the second method, we will describe a procedure that will help close the IP on their own.

As a reminder to the reader: if after reading the article you still have questions, we recommend that you review the information in the article "Close an IP: step-by-step instructions" and find out what steps an entrepreneur needs to take in order to liquidate his own business.

What is required to close your own business?

How to quickly close an IP? A person who has decided to stop engaging in individual entrepreneurial activity requires a minimum package of documents:

• Passport of a citizen of the Russian Federation;
• Receipt or payment order for payment of the fee;
• An application written and submitted to the appropriate regulatory authority.

What now needs to be done and how to liquidate the IP on your own? You must do the following:

1. We fill out an application in the form P26001
   An application is taken to terminate business activities. An application in the form P26001 can be taken either at the territorial department of the Federal Tax Service to which the object of economic activity is attached, or. The full name of such an application is "On state registration of the termination of entrepreneurial activity by an individual in connection with the adoption of an appropriate decision by him."
2. We fill out a receipt for the payment of state duty
   It is filled in on the official website of the Federal Tax Service (follow the link and click on "State duty for registration of IP" further according to the site instructions). You should carefully fill in all the required fields, because in the event of an error, the funds paid for the liquidation of an economic activity may go to the wrong place. Remember that if the funds were credited in error, they will not be returned.
3. We pay the fee
   A completed receipt with the details of the parties is submitted to the nearest branch of the bank, where you pay the fee. The size remained the same - 160 p.
4. We submit tax documents
   The next step is the finished receipt with a note of payment and the completed application are submitted to the tax office at the place of registration of the object of economic activity.
5. In a few days we go to the FTS
   Five days later, a person can return to the FTS office to pick up a certificate of termination of business activities (the corresponding form is P65001), as well as an extract from the USRIP. If within five days the person did not appear for the documents, they are sent by registered mail through the postal service.
6. We notify the PF about the closure
   After receiving the documentation in hand, within 12 days it is necessary to notify the territorial office of the Pension Fund that the individual entrepreneur is no longer engaged in economic activities, and receive settlement documents for payments.
7. We bury the current account and cash desk
   Close an existing current account (if any). An important point: the entrepreneur must not forget to deregister the cash register (cash register)
8. Last step
   If you had hired workers, you must submit a report to the FSF (Social Insurance Fund) on.

The above procedure is the only way to quickly close the IP. If everything was done correctly, within two weeks the economic object will be liquidated and cease to exist.

Do I need to take a certificate of debt?

Previously, the procedure for closing business activities provided for the need to obtain a certificate from the Pension Fund, indicating the absence of debt. Only after that it was possible to submit all documents to the Federal Tax Service for the liquidation of their own business. To date, such actions are not required to be performed - the legislation determines that the Federal Tax Service independently requests information about a person from the Pension Fund.

It follows from this that today entrepreneurs may not receive a certificate from the FIU. In practice, most often employees of the Federal Tax Service continue to demand this paper, therefore, in order to avoid misunderstandings, this certificate must also be attached to the main documents.

To obtain a certificate, a person must submit the following documents to the FIU:

• Passport of a citizen of the Russian Federation;
• Certificate of state registration of IP;
• Application for termination of activities of an economic entity;
• A receipt with data on the payment of all fixed payments up to the moment the person applies to the authority;
• Extract from the USRIP and certificate of the OGRNIP;
• Copies of the above papers.

Remember that the originals remain in the hands of the applicant, while only copies are submitted to the FIU. On the basis of the papers provided, the employees make a conclusion about whether the payment of the IP debt is necessary. In the absence of such, a certificate is issued.

You can close an IP on any day: at least the next day after registration, there are no restrictions in the law. The taxation system also does not play a role.

It is cheaper to close the IP immediately, as you decide, because while the IP is working, you need to pay contributions. For a year - this is 27,990 rubles, for six months - 13,995 rubles.

Deal with debt

Some entrepreneurs think: "I will close the IP and will not owe partners." This is wrong.

After the IP is closed, the debt remains, if it is not repaid, you can be sued as an individual. It's like with citizenship: when a person changes citizenship, debts in the former country do not disappear anywhere. Therefore, the first task is to deal with obligations.

Shake money without scandal

It is better to understand before the IP closes. As soon as you lose the status of an individual entrepreneur, the bank blocks transfers from your current account, and you can no longer legally pay with partners. You will have to come up with payment schemes through an individual.

The second task is, on the contrary, to collect debts. If clients give you old debts, and you closed the IP, this is illegal business. The tax will not like this, you can get a fine. In order not to take risks, shake off money from clients while the IP is working.

Close an account

If you have dealt with the debts, it's time to deal with the current account. There are no deadlines in the law for closing an account, so formally you have the right to close it at any time.

In practice, this is not the case. The tax authorities will be wary if they see a working account: why pay for account maintenance if you are no longer an individual entrepreneur? If a person is ready to spend money on a bank, then he plans to receive income without the status of an entrepreneur, and this is illegal.

In order not to irritate the tax office, close the account before submitting documents. Immediately after you receive money from customers and pay off suppliers.

If there is money in the account, the bank will give it back. Modulbank gives money when closing an account: you close the account from your personal account, specify the details for the transfer, and the bank transfers the money. You don't have to go anywhere.

Pay the state duty

You have to pay a state duty for closing an IP, in 2017 it is 160 rubles.

In order not to look for details, prepare a payment order on the tax website. Preparation takes five minutes: go to the site, select the item “State duty for registration of an individual entrepreneur” → “State duty for registration of the termination of a sole proprietorship as an individual entrepreneur”, and then follow the prompts.

When the payment is ready, pay the state duty: you can pay from the tax website or download and pay through the bank's cash desk. Any Russian bank is suitable for payment.

Save your payment confirmation— a receipt from the bank or an extract from the Internet bank. The tax office itself checks whether you paid or not, but it is safer to bring a receipt with you.

Fill out an application

The next step is to fill out an application for the closure of the IP.

The application is filled in in one copy, on a computer or by hand. Filling it out is a matter of a minute: write information about the individual entrepreneur, choose how to receive the closing documents, and the application is ready.

The application is simple, but here's what you need to know:

indicate the phone and mail you use. If the tax does not like something in the application, she can call. You will resolve the issue faster if she gets through to you;

fill in the fourth paragraph only if you are applying through a representative. In general, the application can be submitted by yourself or through an intermediary - an accountant, mother or any other person. The main thing is to indicate it in the application.

This is what the statement looks like:

How to fill print the application, but do not sign it. You can only sign in the presence of a tax officer, otherwise the tax application will not be accepted.

Submit documents to the tax office

We are in the middle of the road, now the documents must be transferred to the tax office. Here's what you'll need:

• copy of the passport;
• confirmation of payment of state duty;
• statement.

Documents can be submitted in different ways, they differ in complexity, price and reliability.

Submit your own documents. The documents are accepted by the tax office at the place of registration of the IP. If you do not remember the address of your inspection, it can be found on the tax website.

The site shows the address and work schedule of the inspection:

By mail. Certify all documents with a notary, send them by letter with a declared value and a list of documents. The letter can go two weeks, a month, or it can be completely lost.

Through intermediaries: Internet accounting, MFC or mom and dad.

For intermediaries, additional documents will be required: if the intermediary submits an application via the Internet, an electronic signature is required; if live, then a power of attorney from a notary. Usually all this is prepared by intermediaries.

On the website of the tax. The method is suitable if you have an electronic signature: then you don’t need to go to the tax office, and all documents are uploaded via the Internet.

With any method of filing documents, the tax office gives a receipt: which employee took the documents, which and when. If you apply in person, the tax officer will hand over the receipt, if through the mail - send it by letter, if through the site - you will download the receipt with an electronic signature.

Keep the receipt until the tax office closes the IP. If the tax office loses the documents, you will prove that you handed them over. The tax authorities will not restore anything, but you will not have to pay the state duty again.

Get an extract from the USRIP

To make sure that the IP is closed, you need to get a document from the tax office - an extract from the USRIP. The tax office has five working days for an extract, the period is considered from the next day after the submission of documents. If filed on May 15, the tax office will prepare an extract by May 22.

The extract looks like this:

You can't forget to leave. The tax office may not close the IP due to a typo in the patronymic and wait until you come for an extract. When you come, you will say so. But you still don’t come, the individual entrepreneur is working, the debt is accumulating.

How the tax authority will transfer the statement depends on the application for closing the IP. If they wrote that you would personally pick it up, then it would be handed over; if through an intermediary, it will be transferred to an intermediary, for example, a lawyer of Modulbank.

Pay dues

If you have an extract in your hands, pay insurance premiums: to the pension fund and the medical insurance fund. The time for payment of contributions is 15 days from the date of closing of the IP.

The amount of contributions is fixed and depends on the minimum wage. This year it is 27,990 rubles. The good news is that you pay a fee not for the whole year, but for the time the individual entrepreneur works. It turns out that from the first of January to the last day of the IP - the date when you were discharged from the EGRIP. If the statement is on May 13, pay contributions from January 1 to May 13.

If you have earned more than 300,000 rubles in a year, you have to pay additional contributions: you count 1% of the amount you received on your account, minus 300,000 rubles. The contribution is also considered - from the first of January to the last day of work.

The tax website prepares the payment for payment. Go to the site and choose how you will pay and for what. There are many tips on the site: if something is not clear, see the explanations.

Here's what to write:

who pays - "Individual entrepreneur";

document type. If you do not know how you will pay - in cash or by card, choose "payment document";

what are you paying for. To do this, it is enough to write KBK, the rest of the site will substitute itself. For contributions to the pension fund - 182 1 02 02140 06 1110 160, for health insurance - 182 1 02 02103 08 1013 160;

basis of payment - "Payments of the current year";

tax period - "Specific date", and set the date of closing of the IP;

the amount of contributions given by the individual entrepreneur, and the receipt is ready.

The payment is made like this:

Contributions can be paid from the site or printed out a receipt and paid at the cash desk of any bank.

The tax office sometimes asks to pay contributions before the closure of the IP. In the spirit: "Until you bring a receipt for payment, we will not accept the application." Now, this is illegal. If this happens, refer to the Tax Code and demand that the application be accepted.

Submit your return and pay your taxes

The last stage is to submit a declaration and pay taxes, the period and procedure for reporting depends on taxation.

Simplified. You need to pay taxes and submit a declaration by the 25th day of the next month after the date of closing the IP. If you closed on May 15, your deadline is June 25.

ENVD. First you file an application for deregistration, and then the report itself, and pay tax. The tax office is waiting for an application five days after the closure of the IP, a declaration and taxes - based on the results of the quarter in which the IP was buried: up to the 20th - a declaration, up to the 25th - tax.

If you closed the IP on May 15, submit an application by May 20, submit a declaration for the second quarter by July 20, and pay tax by July 25.

Patent. If you are on a patent, you are lucky - you do not need to file anything with the tax office.

Store Documents

If you received an extract from the USRIP and paid off the tax, then everything is ready - the IP is closed. Congratulations!

Just save your documents. The tax office may come with a tax check, but there are no documents that you owe nothing.

In order not to waste time on disassembly, keep an extract on the closure of the IP and everything related to work: contracts, invoices, acts. It is also your duty under the Tax Code - keep documents for four years.

Open IP again

A new IP can be opened at any time, even after the closing day of the previous one. There are no special conditions for re-opening, so everything will have to be done as for the first time.

The taxation system is maintained until the end of the year. If you worked on a simplification of 6%, the new IP will also be on a simplification. If you need another system, you'll have to wait until next year.

When an entrepreneur decides to terminate activities, he must not forget to close the business. In this situation, such businessmen often have the question of how to close an IP, is it permissible to do it on their own. Such an event does not require special costs, but in order to avoid problems, it must be done in accordance with the law.

In recent years, there has been a process of increasing the number of entrepreneurs who have decided to terminate their activities in the form of individual entrepreneurs.

There are a variety of reasons for this, including:

• The liquidation of an individual entrepreneur due to financial problems is the most common reason for closing a business today. This is mainly due to the lack of funds for further business, high taxes, etc. There is also a bankruptcy procedure, according to which business is closed based on a court decision.
• Closing an individual entrepreneur in order to open a new legal entity - for some types of activities, at the legislative level, it is provided for doing business only as organizations due to the increased requirements for them. Therefore, many entrepreneurs submit documents to close the IP in order to continue to carry out the type they have chosen.
• Liquidation of IP due to lack of desire to continue doing business due to lack of skills in this area.
• Closing of IP by an individual due to health problems.
• Strong employment of an individual registered as an individual entrepreneur.
• Liquidation of individual entrepreneurs as a way to evade taxation - this termination of activity may result in appropriate punishment.

Important! In any case, the termination of activities by an individual in the form of an IP must be properly documented, regardless of the reasons that caused this event. This will avoid further penalties from the tax service and the pension fund.

Closing an IP step by step instructions in 2017

Let us consider in more detail how the IP is closed step by step instructions in 2017.

Step 1. We collect documents for closing the IP

Having decided to terminate the activities of an individual, the entrepreneur must collect documents for closing the IP.

What documents are needed to close an IP is defined in the norms of the current laws:

• It is necessary - it is compiled by the entrepreneur on his own when he closes his business. It can be taken from a printing house or printed from an appropriate Internet service. The main thing is that the required form is not outdated and is relevant at the moment. When filling out the application manually, black ink must be used.
• Receipt of payment of state duty.

Attention! If the p26001 form is not submitted independently by an individual, but by his authorized representative, you will need to issue a notarized power of attorney.

Step 2. We pay the state duty

In order to record the termination of activities in the form of an individual entrepreneur, you must also submit a receipt with payment of the state duty. In 2017 the amount of the state fee is 160 rubles.

It can be paid through branches of banking institutions or terminals.

Attention! You can prepare a receipt using the appropriate Internet resource on the IFTS website https://service.nalog.ru/gp.do.

The details of the state duty form can also be found at the tax office itself.

The BCC of this payment should be 182 1 08 07010 01 1000 110.

When using bank terminals, a receipt is generated automatically; only the payer's data must be filled in there.

Attention! It is also advisable to make a photocopy of the paid receipt so that the individual has a copy in his hands, since the original must be handed over to the tax office.

Step 3. Request a certificate from the pension fund

Closing an IP in 2017, the necessary documents and actions do not include a preliminary visit to the pension fund to obtain a certificate of no debt from it. This is due to the fact that at present these institutions interact using electronic document management, and the inspector can obtain this information on his own.

However, in some regions, the inspector may request this document. Therefore, before contacting the IFTS, it is best to clarify this information in advance.

Step 4. Submission of documents to the IFTS

Having collected the necessary package of documents, consisting of an application for the termination of the activity of an individual entrepreneur and a paid receipt of the state duty, this individual must contact the tax service at the place of his registration, which previously carried out his registration. At the same time, he must definitely take with him a passport or other document that can prove his identity.

If a representative submits a package of documents, in addition to a passport, he will need a power of attorney certified by a notary.

Important! This set of documents is accepted by the inspector and, as confirmation of the receipt of these forms, the inspector issues a receipt to the applicant.

Step 5. Obtaining documents on the closing of activities as an individual entrepreneur

In accordance with the law, the tax service is given five days to consider an application for the liquidation of an individual entrepreneur. After that, the applicant must again come with a passport to the Federal Tax Service Inspectorate, where the inspector will give him an extract from the USRIP stating that the individual entrepreneur has completed his activities.

Step 6. Deregistration in the PFR and MHIF

Currently, it is not necessary to go to these extra-budgetary funds in order to apply for deregistration. The tax office must independently notify them of such an event.

However, this is not available in all regions. Therefore, after receiving an extract from the tax office, it is recommended to contact the FIU and the Compulsory Health Insurance Fund, especially in cases where an individual entrepreneur had employment contracts with individuals.

STEP 7. Submission of the required reporting

An important step that should not be forgotten is the need to submit all the reports that the entrepreneur provided to the Federal Tax Service and funds (PFR, FOMS, FSS).

Step 8. We pay fixed IP payments for ourselves

After you have closed your business and received documents about this, you need to pay for yourself at the FIU and at the CHI. This must be done within 15 days after the record was made of the closure of the IP. In this case, the day of making an entry in the state register will also be included in the established payment period.

What if the sole proprietorship has debts?

Entrepreneurial activity is associated with many risks, one of which is the inability to repay the resulting debts to suppliers and government agencies. The law allows for the closure of individual entrepreneurs with debts, however, they will not disappear anywhere, and will be transferred to an individual with the possibility of collecting them both in cash and in property.

Debts to contractors

The law does not establish the obligation of the entrepreneur to pay off all his debts to counterparties before closing. In fact, the tax authority will not know that they exist. However, after the termination of activities, they will not be written off. And any organization has the right to sue and recover the resulting debt, as well as various interest and compensation, already from an individual.

If closing with debts is unavoidable, then you can choose one of two solutions:

• Conclude agreements of intent with suppliers, in which to fix the gradual repayment of debts after closing;
• Declaring yourself bankrupt. In this case, as a result of the procedure, some property (real estate, jewelry, valuable art objects, etc.) will be seized from the debtor, however, uncovered debts will be written off by a court decision.

Debts on taxes and contributions

Some time ago, entrepreneurship could not be closed if there was a debt to the Pension Fund - the tax service required a certificate of no obligations.

However, at present, an individual can choose how to close an individual entrepreneur - to pay off the debt of the pension fund immediately, or after the closing procedure.

In the second case, one should not think that the state agency will forget about the existing debt. He will periodically remind you of this, and in case of non-payment, he will go to court and collect the debt through the bailiff service.

The same rule applies to social security debts - they can also be paid after the closing procedure, but this must be done in any case.

But to close business with debts to the tax will no longer work. It will be mandatory to pay all debts that have arisen, as well as fines and penalties accrued because of them.

In addition, you will need to submit a tax return for the entire period of activity. This will need to be done even if the activity was not actually carried out - then the report will contain zeros. If you failed to submit a report on time, the law makes it possible to report within 5 days after closing.

Important! In the event that the debtor does not have his own funds to cover the debts that have arisen, the tax authority can initiate the bankruptcy process, with the seizure of property and its sale through an auction.

Bankruptcy or closure - which is better?

Termination of business activities can occur voluntarily (closure), or forcibly through the courts (bankruptcy). Moreover, the procedure can be initiated by both the entrepreneur himself and his creditors.

The closing procedure is carried out at the initiative of the citizen. At the same time, he must independently repay all debts to employees, suppliers, and the budget on a mandatory basis. If there are no debts, it will be removed from the register without any problems.

In the event that an entrepreneur is unable to pay off the resulting debts, he can initiate bankruptcy proceedings through the courts. The process itself is different from that provided for organizations. At the same time, it is necessary to provide the court with the maximum number of documents confirming the existing debts on the part of the entrepreneur and the inability to pay them off.

Attention! By a court decision, some property may be seized from the debtor - all real estate, except for the place of residence, jewelry, valuable art, expensive property worth more than 100 minimum wages, funds in excess of the subsistence level. All of it is sold at auction, and the proceeds are distributed among creditors. Unpaid debts will be written off.

Thus, if the entrepreneur is able to pay off the resulting debts, then it is more convenient to carry out the closing procedure. If the debts are so large that they are not even secured by personal property, then it is better to start the bankruptcy procedure on your own. It may entail the seizure of some property and the imposition of a ban on entrepreneurial activity, however, all outstanding debts will be written off.

Actions after the closure of the IP

After the IP liquidation procedure has been carried out, it is necessary to perform a few more simple steps to close "all tails":

• Visit the pension fund, social insurance, where to notify the funds about the termination of activities. It is also necessary to pay off all debts on mandatory payments. To do this, the citizen will be provided with receipts that can be paid at any bank within 15 days;
• Contact the servicing bank and close the current account issued for entrepreneurship;
• Deregister cash registers (if they were purchased), terminate contracts for their maintenance;
• Terminate all contracts concluded for the entrepreneur - for Internet services, telephony, with suppliers, etc.

Important! In addition, all documentation, tax and accounting reports must be kept after closing for 4 years.

Is it possible to open an IP after closing?

Sometimes a situation arises that after closing his business and deregistration as an entrepreneur, after a while the citizen again wants to engage himself in this line of activity.

At the legislative level, it is possible to register again as an entrepreneur, but there is a nuance - how the closure happened.

Attention! Sometimes business is closed by court order after the trial. Most often this happens due to the inability to pay for their obligations to the budget or partners. If this happened, then it will be allowed to reopen the IP after closing no earlier than after 12 months - that is how long the injunction on doing business operates.

If the business was closed voluntarily, then it can be registered again at least on the same day. This is convenient in order to change the taxation system, form of activity, etc. However, such a step is available only for those individual entrepreneurs who do not have debts to the budget, suppliers, intermediaries, etc.

When re-registering, you must go through the entire process in full. There is no simplified procedure for this case.

Entrepreneurship brings tangible benefits, allowing a person to do what they love and earn money. Starting your own business is easy, but in the case of a liquidation process, difficulties may arise. Step-by-step instructions on how to obtain a certificate, and what documents are needed to close an IP, are discussed below.

IP liquidation

You can close the activities of a private entrepreneur on your own and with the help of third-party companies that offer to close an IP in a short time. Initially, the process may seem laborious, so many turn to intermediaries. There are no difficulties with the question of how to liquidate an IP. First you need to complete the employment relationship with the employees, if the entrepreneur had any, and prepare some documents. After all operations, the seal should be destroyed.

What do you need to close the IP

Termination of the activities of an individual as an entrepreneur is possible at any time. First, to close the IP, you need to draw up an application on your own behalf. It must be prepared in accordance with the law, since if the methodological recommendations are not followed, a refusal to cancel the business is possible. Closing business activities is carried out in accordance with the established regulations and consists of several operations.

The step-by-step instruction consists of the following sequence of actions:

• filling out documents;
• payment of duty;
• visiting the tax authorities.

Documents for closing an IP

It is worth noting that filling in the required forms can be done by using a computer (for example, the Taxpayer program) or by hand. In the latter option, you need to fill out the papers with a black rod and only in capital block letters. Which documents for closing a sole proprietorship necessary? Firstly, it is a passport or other proof of identity (on their basis, a liquidation card is issued). Secondly, an application filled out by the entrepreneur in the form 26001, and a receipt that the state duty has been paid.

Statement

On the website of the State Tax Inspectorate in Excel format, you can download an application for the closure of an IP. You can fill it in manually or on a computer using the Courier New font (18 points). It must be printed, but it must be signed only in the presence of a tax inspector. It is not necessary to certify your own signature with a notary in order to close an IP when submitting documents yourself.

State duty

In addition to the completed application, a receipt is required for payment of the state duty for closing the IP. The receipt form itself can be taken on the website of the Ministry of Taxes and Taxes. The amount of payment is 20% of the amount charged for the registration of an individual entrepreneur. Today this amount is equal to 160 rubles. You can pay it in banking institutions. The FSN service allows you to pay the fee by bank transfer.

IP closing procedure

When submitting a petition on his own, the entrepreneur takes the entire package of documents and sends them to the tax office. Some are wondering if the procedure for closing an IP through the MFC is possible. Liquidation is carried out within five days, so the intermediary of the multifunctional center simply will not meet the deadlines. Some centers offer this kind of service, but be aware that the deadlines may be delayed, and you may be denied due to incorrect documentation, which entails re-submission and payment of a fee.

If the entrepreneur worked alone, then there are no questions about how to close the business, but if there were employees on the staff, then you should remember the nuances:

1. Notify all employees of the upcoming liquidation (this is done at least two months in advance, and the notification of each is confirmed by a signature).
2. Send interim reporting to the Pension Fund.
3. Notify the Employment Center with the obligatory indication of the full name of the employees, their qualifications, positions held and average wages.
4. Close the bank account that was used to service the activities of an individual entrepreneur.
5. Make final payments to each employee.
6. Pay insurance premiums to the FSS and fines. Check out the online service for reporting to the FSS.

If a cash register was used in the work of an entrepreneur, then it must be deregistered. Five days were allotted for this. To do this, you must provide a package of documents consisting of a cash register card, a CCP passport and an application. All this can be submitted independently or sent by registered mail. In addition, it is necessary to pay off debts within fifteen days. In some cases, the tax inspector may request a certificate from the FIU, indicating that there is no debt. This is illegal - this is what Law No. 212-FZ says.

With debts

Recently, the termination of the activities of an individual entrepreneur has been easier. This can be done even if you have a debt, however, it should be borne in mind that it will not go anywhere, but will be registered with the entrepreneur. Closing an individual entrepreneur with debts depends on the type of debt:

Online

If there is a digital signature, it is possible to close the IP online. There is nothing complicated here, since the list of documents remains the same, and it is sent to the inspection through the website of the Federal Tax Service. After this operation, the entrepreneur will receive a response from the tax inspector about receipt by e-mail. In a similar way, a notification of the liquidation of the IP will be received, after which a USRIP record sheet is issued stating that the individual is no longer an entrepreneur.

By mail

In addition to the options discussed above for a personal visit to apply and the opportunity to terminate activities through the global network, you can close the IP by mail. To do this, you need to send the prepared documentation by registered mail. It is important to note that in this case it is imperative to notarize your own signature, as well as attach a copy of an identity document in a certified form.

Video

If for any reason you need to terminate your business activities, then the procedure for closing the IP is ahead. The liquidation of an IP is a fairly simple process (unlike the liquidation of an LLC). In order to close your business, you need to follow a few simple steps. So, how to close the IP yourself.

Closing IP step by step instructions:

What does it take to close an IP? You will need to follow a series of simple steps. At the same time, be careful when filling out documents, take receipts when paying duties. If you cannot come to pick up a certificate of closing an individual business, it will be sent to you by Russian post to the address specified during registration. Documents for the liquidation of an individual entrepreneur can either be brought in person, or sent by mail, or transmitted through their representatives (third parties). If you submit documents in person, then it is not necessary to certify copies of the documents provided by a notary, this can be done directly at the registration authority with the help of a local specialist. If the documents are not transferred personally, then their notarization will be a prerequisite.

If you don’t want to go through the procedure for closing an IP, or simply don’t have time, then you can contact the assistants at a law firm that provides this type of service. In this case, you will need a minimum of actions. But in fact, liquidating the activities of an individual entrepreneur is quite simple, so you can quite cope with this task yourself.

How to close an IP on your own? We follow a few simple steps below.

Debt to the FIU

First of all, pay attention to whether you have a debt to the Pension Fund for the payment of insurance premiums and payments. If there are no debts - excellent, you can proceed to the procedure for closing the IP. Under the new rules, the tax inspectorate will independently submit a request to the FIU for the absence of debts, but if, nevertheless, they require a certificate from you that there is no debt to the FIU, then it’s okay, it’s very easy to get it.

Make copies of the following documents: passport, TIN, certificate of registration of individual entrepreneurs, receipts for payment of payments to the FIU, certificate of pension insurance, certificate of OGRNIP, extracts from the USRIP. Also, take the originals of these documents with you and go to the Pension Fund, which you are registered with.

If there are no debts, then get a certificate of no debt to the FIU. If there are debts, then the Pension Fund will issue receipts to pay the debt, after you repay the specified amount at Sberbank, you apply again to the FIU with paid receipts and receive the coveted certificate.

It is worth noting that if there are debts, it is also possible to close the activities of an individual entrepreneur, it’s just that subsequently the debt will be attributed to you as an individual, in any case, you will have to pay it sooner or later.

Where to apply for the closure of IP?

Next, you need to find out which tax office you should apply to to close an individual business. To do this, you can call the Regional Department of the Federal Tax Service by phone. Her contacts are easy to find on the website of the Federal Tax Service or by calling the help desk.

Completing an application form P26001

Further, the procedure for closing an IP involves filling out an application of the established form. To do this, you need to take an application to the tax office and fill it out yourself according to the model, you can do this directly at the tax authority. By the way, now it is allowed to submit a completed application not only in paper form, but also in electronic form, so the form (P26001) and instructions for filling it out can be downloaded from the official website of the Federal Tax Service, and then filled out at home. Also, the current application form for closing an IP can be downloaded at, there you will also find a sample filling.

Payment of duty

How much does it cost to close an IP? All your expenses for independent actions are reduced to the state fee, the amount of which in 2013 is 160 rubles. It must be paid at Sberbank. On the website of the Federal Tax Service you can find a receipt form. After payment, do not forget to take the receipt. Please note that the cash operator of the bank is not responsible for filling out the receipt, therefore it is recommended to draw it up carefully and in advance.

Documents for closing an IP:

You must submit your completed application form P26001 and the receipt of payment of the fee received from the bank to the tax office yourself. These documents can also be accompanied by a certificate of no debt received from the FIU.

Obtaining a certificate

The deadline for closing the IP is 5 working days, after which you can already return for your certificate of state registration of the termination of the IP (Form P65001) and an extract from the register of individual entrepreneurs (EGRIP). The documents that you received when opening an IP remain with you.

The step-by-step instructions for closing an IP are quite simple and everyone can handle it on their own.

Additionally: what is needed to close an IP in the FIU?