Hello dear readers! The article discusses the questions of how to close an individual entrepreneur on your own, if no activity was carried out, with debts in the PFR pension fund, through public services, through the Internet on the website of the Federal Tax Service, remotely, through the MFC, by mail in Moscow or anywhere in Russia. A step-by-step instruction for terminating an IP is given, the necessary list of documents is given, which can also be downloaded for free. Read carefully so as not to miss the nuances.
Follow clear, verified instructions and prepare all documents in advance so that you don’t find yourself in the midst of the process, for example, you need to pay some kind of fee or get an extract from the Pension Fund so that you can make sure that there are no debts or debts 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.
Why sometimes it is necessary to close the IP: 4 important cases
Termination of activity is necessary in several cases:
The business does not bring the expected profit, which would cover all costs (for example, the cost of purchasing goods and renting a trading platform), and would also allow you to pay a regular pension contribution, which does not affect the size of your future pension, and would bring a satisfactory income in its pure form.
Having problems with taxes. In this case, it will still not be possible to avoid them by terminating 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 all the troubles have been resolved.
Entrepreneur lacks 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 all insurance premiums will have to be paid.
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).
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How to CLOSE IP independently step by step instructions 2019, no activity was carried out
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 .
An individual entrepreneur officially registered with the tax office has the right to decide to terminate his own work at any time.
Upon the decision made, the business owner will have to carry out a set of measures aimed at preparing for the closure of a private entrepreneur. Then the individual entrepreneur applies to the tax authority in order to draw up documents on the closure of business activities.
Is it necessary to make a decision to stop business in writing?
The legislation does not provide for such obligations. But it is advisable to determine the exact date of the final decision on closure of IP. The procedure for termination of entrepreneurial status is carried out within a certain period, the countdown of which begins from the day the decision is made.
The legislation obliges to submit the following documents to the FIU:
notice of termination of activities upon the decision made within three working days;
lists of insured persons employed by the owner of the business within one month from the date of the decision.
For example, a person sends the first document to the FIU in September. The second notice is in October. Thus, the monthly deadlines for providing information about the insured persons will not be observed. In this situation, a private entrepreneur faces a fine.
In order to avoid administrative sanctions and conflict situations with state registration authorities, it is better to issue a decision to stop commercial activities in writing. The date indicated in the document will be considered the actual day of the IP liquidation.
Is an individual entrepreneur who terminates commercial activity obliged to create a liquidation commission?
The late fee is 5% of the contributions required for transfer according to the calculated data. Sanctions are charged monthly (for a full and partial month), while the entrepreneur delays reporting documents. The minimum fine is 1000 rubles, the maximum is 30% of the accrued sum insured.
If the entrepreneur made payments on contributions on time, but reporting, then the amount of the fine will be 1000 rubles. If the settlements are partially made within the established time limits, then the amount of sanctions is equated to the difference between the amount of contributions in the settlement documents and the amount transferred to the funds in fact. Reason: Tax Code.
The calculation of insurance payments is made from the beginning of the calendar year until the date of submission of the document, inclusive. If, on the basis of the calculations received, an undertransferred amount is revealed, then the entrepreneur is given a period of fifteen calendar days to pay off the debt. If an overpayment of insurance premiums is revealed, the commercial figure has the right to demand the return of the excessively transferred amount, relying on the Tax Code (clause 15, article 431 of the Tax Code of the Russian Federation).
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Dismissal of employees
The liquidation of the status of an individual entrepreneur is the basis for termination of labor relations with employees of the organization. The dismissal of employees is carried out upon the termination of commercial activities (paragraph 1 of part 1).
The business owner is obliged to send a notice of the upcoming dismissal of personnel to the territorial body of Rostrud at the place of actual residence of the businessman. The document is sent two weeks (no later than) before the start of the termination of labor relations (clause 2, article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 "On employment in the Russian Federation").
The territorial bodies of the employment service post a sample notification on the official website. If the form of the document is not indicated, the notification is drawn up in any form indicating the full initials, positions, specialties, qualifications, remuneration conditions for all employees without exception.
The procedure for liquidating an employment contract depends on the conditions specified in the contract
Option 1. The contract specifies the terms for warning the employee about the upcoming dismissal with the payment of wages and severance pay. Based on part 2 of article 307 of the Labor Code of the Russian Federation, the employer undertakes to fulfill the terms of the contract. If under the contract the amount of severance pay is 50,000 rubles, the entrepreneur does not have the right to refuse payment.
Option 2. Under the terms of the employment contract, the dismissal of an employee on the basis of paragraph 1 of part 1 of Article 81 of the Labor Code is carried out according to general rules, relying on labor legislation.
An individual entrepreneur, when terminating an employment relationship, will rely on the general norms of the Labor Code established for organizations.
In addition, the employer warns employees in advance of the upcoming dismissal in writing. The notification is issued individually against receipt no later than two months before the termination of the employment contract (part 2). Based on the decision to liquidate the entrepreneurial status, it is appropriate to warn employees about the dismissal in advance orally.
Option 3. The employment agreement does not specify the terms of the notice of dismissal and does not regulate compensation payments and severance pay.
Judicial practice shows that in such a situation, the employer is not obliged to notify the employee of the upcoming termination of the employment contract and pay severance pay (ruling of the Supreme Court of the Republic of Khakassia dated September 8, 2011 in case No. July 2010 in Case No. 33-4591).
From the point of view of most courts, under such circumstances it is impossible to apply the general rules of the Labor Code. In the absence of a consensus, the business owner acts independently, choosing one of the options:
The termination of labor relations occurs on the basis of general rules for organizations. Thus, the employer will be able to avoid potential conflict situations with staff. In this case, the commercial figure suffers financial losses in connection with the payment of severance pay.
The entrepreneur does not notify employees of the upcoming dismissal and does not pay severance pay. Under such circumstances, the business owner saves financial resources with a decrease in time costs. In this case, the risk of conflict situations with personnel increases. When an employee goes to court, the businessman is likely to win. The terms of the employment contract were not violated by the employer. Therefore, the court, most often, makes a positive decision in favor of the entrepreneur.
Is severance pay due to employees laid off due to the "closure" of the IP
If the employment contract does not provide for the payment of severance pay, then the individual entrepreneur should not pay the dismissed employee severance pay or average earnings for the period of employment in connection with the termination of his activity. This conclusion follows their review of the judicial practice of the Supreme Court No. 4 (2017), approved by the Presidium of the Supreme Court on November 15, 2017.
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Calculations on own insurance premiums
An individual entrepreneur in the course of commercial activities undertakes to make calculations for insurance payments, both for employees and for himself (subclause 2, clause 1).
Payment of contributions for oneself is made upon registration of the liquidation of the status of an entrepreneur. The debt is transferred to fifteen-day period from the moment of official registration. On the day of registration, an entry is made in the EGRIP. From this moment begins the countdown of fifteen calendar days. Such rules are spelled out in paragraph 5 of the Tax Code of the Russian Federation.
Important! After the IP has been closed and liquidated, the documents and reports of the IP must be kept for four years (in case of questions and inspections by the Federal Tax Service, FSS, PFR and other government agencies).
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Video footage business suspension
To consolidate the material, we suggest watching videos that describe in detail the liquidation of IP.
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.
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Video: Closing an individual entrepreneur with debts, Bankruptcy of an individual entrepreneur
See also the video where the bankruptcy trustee talks about the nuances of the bankruptcy of an individual entrepreneur.
Now that's it! Now you know how to liquidate an IP. We sincerely hope that this step-by-step instruction will help you close an IP in 2019 on your own (yourself) for free! Many thanks for your attention and continued success!
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It is not always possible for an individual entrepreneur to build his business in such a way that it generates income. Sometimes the reason for the mass liquidation of individual entrepreneurs is a change in the laws that control this area of entrepreneurship.
This situation arose in 2013, when amendments to Law No. 237-FZ, which regulates mandatory pension insurance, resulted in a twofold increase in the insurance premium. Although in 2014, thanks to the efforts of defenders of the rights of individual entrepreneurs from Opora Rossii, the amount of this contribution for those who earn less than 300 thousand rubles a year became the same. But the increased property tax rate remained unchanged, which could also be the reason for a significant decrease in income and the need to close the IP. The reasons may be different, but the liquidation scheme is the same for everyone.
Definition of IP liquidation
The very word "liquidation" is used very often for cases of termination of individual entrepreneurial activity, which is not entirely correct. In such cases, it is correct to speak of the termination of activities as an individual entrepreneur. After all, when closing your own business, an individual is not liquidated, but loses his rights to carry out activities as a legal entity.
The result of paying all the necessary contributions and submitting all correctly executed documents is the receipt by the entrepreneur of an extract from the USRIP instead of the Certificate of Termination of Activities, as it was before.
In what cases is the procedure for closing an IP?
The advantage of terminating the activity of an individual entrepreneur is that the owner can initiate it of his own free will if there are any reasons that led to the fact that the personal business does not bring the expected income. The main thing is not to have to be deregistered from the tax records and become again too often, since the next time a new individual entrepreneurship is registered, this may cause a refusal or delay on the part of the tax service.
There are other reasons to liquidate an IP on your own, including: the death of a person who was registered as an IP, a court decision on deprivation of the right to entrepreneurial activity or bankruptcy, cancellation of a document permitting residence in the Russian Federation for an individual entrepreneur. It is necessary to correctly assess the feasibility of closing an IP so that in six months or a year you do not start submitting all the documents again for the reincarnation of your business.
Liquidation is possible even with debts, but this only applies to individual entrepreneurs in which employees were not registered and there are no debts to pay taxes, fines and contributions. Existing debts to creditors can be paid already as an individual on a voluntary basis. Or in court, if the situation requires it.
Step-by-step instructions: how to liquidate an IP
Note that the liquidation of an individual entrepreneur is a voluntary matter and is carried out upon an application for the termination of the activity of an individual entrepreneur, written directly by the entrepreneur himself.
The procedure for terminating self-employment is slightly different for those who have employees or work independently.
In order to legally produce dismissal of employees when liquidating an individual entrepreneur, it is necessary to carry out such procedures.
It is mandatory to notify them two months before the planned dismissal in accordance with Article 180 of the Labor Code of the Russian Federation, part two. Moreover, this must be done in writing, keeping copies for yourself. This will avoid disagreements and possible litigation.
Two weeks before the first planned dismissal, it is necessary to inform the Employment Center in writing by filling out a special application form established that it is planned to dismiss employees and close the IP. Such a statement is called information on the mass release of workers, it can be downloaded from the website of the local or head employment center.
It is necessary to submit reports in accordance with Form-4 of the FSS, which was amended by the Ministry of Labor in February 2014. Therefore, in the search engine for downloading, it is imperative to enter “form-4 of the FSS 2014”, if it has not yet been submitted for the current period in an updated form. This will allow reporting on the amount of mandatory social insurance contributions and on injuries. And make a report on insurance premiums - mandatory pension and medical, by filling out the RSV-1 form.
When filling out work books, indicate paragraph 1 of Article 81 of the Labor Code as the reason for the termination of the labor activity of employees of an individual entrepreneur.
The advantage for the employer is that during the liquidation of an individual entrepreneur, the dismissal of all employees, even pregnant women, is allowed, which is stipulated in the first part of Article 261.
That is, the liquidation procedure, if there are employees, must be started two months before the submission of documents to the tax office with a written notice of dismissal and then according to the scheme described above.
If there are no people working for the entrepreneur, then the closure of the IP begins from the next stage - payment of any debts for taxes and fines before the tax service. If everything was paid on time and there are no debt obligations, then you can start collecting documents for liquidation. It is important that you need to submit documents to the very division of the tax service that registered the IP, and the submission of declarations and payment of debts must be carried out in the territorial division.
If you have questions about which tax authority to contact, you can check the website of the Federal Tax Service for the addresses and contact numbers of the necessary departments.
If a KKM (cash register) is registered, then you must first remove it from the register.
Next, you need to close the current account of the individual entrepreneur, and you do not need to notify the tax service, the FSS and the PFR about this due to the innovation of May 1, 2014. This is for the case when the current account was opened in any bank of the Russian Federation. If the opening was made in a foreign bank outside the territory of the Russian Federation, then it is necessary to inform the above organizations in the prescribed manner.
If there are employees, they must be fired and deregistered in the Pension Fund and the Social Insurance Fund.
After completing all these procedures, you can take the necessary documents and start registration of IP closing. It begins with the receipt of a liquidation card, which will be issued if:
passports;
applications for the closure of individual entrepreneurship in the form P26001;
the original receipt for payment of the state duty for closing the IP.
Further actions depend on whether the individual entrepreneur was on the simplified taxation system (STS) or on the single tax on imputed income (UTII). With the simplified tax system, a declaration is submitted no later than the 25th day of the month following the notification of the closure of the IP. With UTII, the declaration is submitted even before liquidation.
After submitting all the necessary declarations, you must submit to the Federal Tax Service termination statement as an entrepreneur and tax deregistration. Previously, a certificate from the Pension Fund on the absence of debt was required, but now it is not necessary to receive it, since the Tax Inspectorate from 22.02.2011 independently makes the necessary request. Now a certificate from the PF about the absence of debt is issued by the Federal Tax Service.
Necessarily destruction of the seal, which can be done independently with the drawing up of an act of destruction, which should indicate:
the composition of the commission, which was created to destroy the seal;
place and date of liquidation;
method and reason for destruction;
name and imprint;
conclusion about the impossibility of restoring the seal;
signatures.
For destruction, you can contact the organization that produces the seals, attaching to the product a photocopy of the passport, an application, a power of attorney for liquidation and a payment form for the service.
After all these events set of documents to the tax office should consist of:
applications for the closure of IP;
receipts for payment of the state duty for the termination of the activity of the IP;
registration certificates;
evidence of the absence of debts to the PF.
If it is not possible to visit the tax office in person, then you can send this list of documents plus a notarized signature in the application as a valuable registered letter with a description of the attachment. You can check the fact that the Federal Tax Service has received these documents using the service on the website tax.ru (https://service.nalog.ru/uwsfind.do).
If the documentation was provided correctly, then within five working days the IP should be closed and information entered into the Unified State Register of IP. It will be confirmed extract, which will be received by the former individual entrepreneur.
After receiving the extract, documents related to employees must be handed over to the state archive without fail.
The storage of all documents on the liquidated individual entrepreneur must be at least four years in order to have confirmation of the absence of loans and debts.
If the IP was closed with debts, then they must be paid voluntarily or in court. If the tax or pension authorities find out that there are unpaid fines or arrears that were not noticed when the IP was closed, then it is possible to obtain them through the court.
As we remember, in 2018 the size of insurance premiums increased significantly. If in the previous 2017 this indicator was based on one minimum wage, then in the past 2017, the minimum wage was multiplied by two. This, respectively, increased the tax by 100%. This measure was significant, especially for small businesses, and despite the reduction in rates in 2014, about three hundred thousand entrepreneurs at the beginning of 2013 decided to close their business on their own.
And although now insurance premiums are somewhat lower, the crisis in the economy in 2019 may serve as a reason to close the share of individual entrepreneurs in the country.
Below is a step-by-step guide on how and where to close a sole proprietorship in 2019.
This procedure is carried out in several stages and has no fundamental differences for entrepreneurs working under (UTII) and for persons working under other taxation systems.
How to close an IP in 2019? (step-by-step instruction)
Step one: you need to contact the tax office where the entrepreneur is registered, as well as the tax office where you need to pay the state fee for closing the business. Contacts of all tax inspectorates are on the website of the tax service of the Russian Federation. There are two ways to get in contact. The first one is suitable for those who do not know which inspection is registered with: you need to drive the following link into the address bar: http://www.rXX.nalog.ru, where XX is the number of the region in which the entrepreneur operates. The web page of the tax office of the required district will open, then you need to select the "Address and details of your inspection" section, fill in the registration data and get the necessary information. The second way for those who know which tax office he is registered with: the start of the operation is the same, only on the website of the regional tax office you need to select the “Inspections” section, and contacts will be marked there. After that, it remains to call your tax office and clarify which inspection office you need to submit documents to close the IP, and which state fee to pay.
The second step: an application to the tax office in the form P26001. This is a state form, which is the starting point in the liquidation of an individual entrepreneur and means state registration that an individual terminates his activity as an individual entrepreneur of his own free will. This form is provided at any tax office throughout the country; in addition, it can be found on the website of the same tax office, filled out at home and submitted to the appropriate authority in a ready-made form. If it is not possible to bring the application in person, it should be certified by a notary.
The third step: a receipt for payment of the state duty for closing an individual business. The state duty as of 2019 is 260 Russian rubles. It is provided by any tax authority; you can also work via the Internet and get a receipt using a special service for automatically generating receipts (it is located on the website of the Federal Tax Service and has its own instructive features, we will not dwell on them here, there is nothing particularly complicated in this service).
Fourth step: payment of the state fee. It is most convenient to make settlements with tax services through a savings bank of Russia. The bank will need a receipt that the entrepreneur received from the tax service, as well as a passport and, of course, 260 rubles for payment. You should be very careful and remember that the employees of Sberbank (or any other institution through which the payment is made) are not responsible for whether you indicated the current account correctly, and basically do not advise and do not check the correctness of filling out the receipts. Therefore, it is necessary to check the details - it is better to be safe than to pay twice (even if the amount is not large).
Step Five: Submission of documents for closing the business. This stage is quite fast: you just need to go to the tax office, submit an application filled out on form P26001 there, and provide a receipt indicating that the state fee has been paid. It is important to provide the original of this receipt. The tax service, in turn, is obliged to issue a receipt to the submitter of receipt of these documents.
Step six: obtaining a certificate of state registration of the termination of an individual's activity as an individual entrepreneur (it is issued in the form P65001), as well as an extract from the unified state register of individual entrepreneurs. It is worth contacting the relevant tax office five working days after submitting the application. In this case, the day of submission is not taken into account. There is no point in going to the tax authorities earlier, because the documents will not be ready yet. If after the five-day period the IP does not appear, the tax service will send the documents by Russian post to the address of registration (to clarify whether it is possible to send documents to another address, it is better even when submitting an application). To obtain documents, you will need a passport and a receipt from the tax service.
Step seven: notifying the Pension Fund of Russia (PFR) about the closure of business and receiving a calculation for mandatory fixed contributions. The procedure is as follows: you need to go to the district department of the Pension Fund within 12 calendar days from the moment when the business was closed (the date is indicated in the certificate P65001) and receive receipts for obligatory payments. This operation in the FIU is done instantly. All that is needed to process these documents and receipts is a passport and a certificate of termination of business activities P65001. If within 12 days the entrepreneur does not appear at the Pension Fund, the department will send a demand for repayment of the debt by mail. In other words, failure to appear at the FIU does not exempt an individual entrepreneur from paying tax.
Step eight: repayment of debts on obligatory payments. This operation is also carried out through the Savings Bank. The entrepreneur will need receipts for the payment of fixed payments that he received from the Pension Fund. It is mandatory to pay, because otherwise the FIU will charge fines.
How to close a sole proprietorship with debts?
It is possible, however, close the IP and with debts, since Russian legislation does not provide for the possibility of refusing to liquidate a business due to debts on the part of the tax service or the Pension Fund. Sometimes tax inspectors may require individual entrepreneurs to pay off debts, but such a requirement is not legal. Theoretically, an individual entrepreneur can even open legal proceedings on the fact of violation of the law by tax officials, but usually it does not reach the court, since most often this requirement is put forward as an oral warning. In the event that, in spite of everything, the tax inspector refuses to accept documents, it is not so much necessary to sort things out with him as it is worth contacting higher authorities or sending documents by mail (by registered mail in order to receive a delivery notification), not forgetting to certify them notarized authenticity. All of the above does not mean at all, however, that the debt does not need to be repaid: in any case, it will remain with the entrepreneur, regardless of whether the individual will be in the status of an individual entrepreneur or not. Sooner or later, the debt can be collected even in court, so all that is needed in order to avoid conflicts with the state is a voluntary and timely payment.
A nuance with regard to debts: if a business is liquidated in 2019, the rule of a three-year limitation period applies, that is, debts formed before 2011 inclusive do not need to be extinguished. If the demand to pay them off is presented in court, you need to declare the statute of limitations.
By and large, these are all the key steps needed to close sole proprietorship in 2019. After they are implemented, or in the process of liquidating the IP, it is necessary to submit tax returns (even if there was no activity or income), submit a report to the Social Insurance Fund (if the IP was registered there) and deregister the cash apparatus. To do this, you need to contact the Technical Service Center, with which a cooperation agreement was concluded, and receive a fiscal report from specialists - certainly on the day when the device was deregistered. The order of this procedure may be different for different regions of the country, so it is better to coordinate this process with your tax office.
In addition, you need to close your bank account. This can also be done before the application for closing the business is submitted to the tax office, or after that. To close an account, you need to contact the bank where it was opened and fill out the necessary documents (the list is individual for each bank). If the account is closed before the closure of the business, the tax office must be notified a week before the start of this operation - otherwise the entrepreneur faces a fine from the state in the amount of five thousand rubles. If the account is closed after the enterprise is liquidated, no authorities need to be notified, since the status of the individual entrepreneur is not discussed.
After absolutely all operations are completed, you need to visit the Pension Fund again. The fact is that mandatory fixed payments are accrued daily, so it is possible that from the moment of reconciliation to the date of liquidation of the IP, an additional amount has “run in”. It is mandatory to pay the balance of the debt, otherwise the FIU will send claims by mail, and in case of non-payment, it has the right to go to court.
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In conclusion, we note that after the individual entrepreneurship has been closed, documents and reports must be stored for four years. This is necessary in case of disputes and inspections by the tax service, the Pension Fund and other regulatory authorities. It is better to protect yourself from any surprises in the future.
If you have registered as an individual entrepreneur and at the moment you are faced with the question of closing an IP, then this article is for you. But for those who are just going, it will not be out of place to learn about the closing procedure, since this is important for choosing the organizational form of the enterprise. I want to start with the fact that the procedure for registering the termination of the activities of an individual entrepreneur is quite simple (in comparison with, you can read about this in detail in the article “How to close an LLC”). But let's look at the various aspects of this issue in more detail.
When is it possible to close the IP
The termination of the activities of an individual entrepreneur begins with the question of making an appropriate decision. First of all, of course, it can be accepted by a person registered as an individual entrepreneur, but there are other situations in which the activities of an individual entrepreneur can be closed. According to the law, this is:
death of an individual entrepreneur;
a court decision declaring an individual entrepreneur bankrupt;
a court decision to forcibly deprive an individual entrepreneur of the right to engage in activities;
a court decision on a temporary ban on the conduct of IP activities;
in connection with the termination of the document authorizing the conduct of IP activities (for foreign citizens).
According to court decisions, the closing procedure is carried out in a compulsory manner, in particular, copies of decisions are sent by the court to the registration authority, which enters the relevant data into the register.
First steps towards closing
The very fact of closing an IP is the filing of activities with the registering tax authority at the place of residence. But before submitting such an application, a person who has the status of an individual entrepreneur must collect a package of documents and terminate contracts with state and non-state bodies and funds. Dismiss employees in connection with the liquidation of the enterprise, collect health insurance policies and return them to the place of issue. Terminate the contract with the health insurance fund and with the social insurance fund. In order to terminate the contract, it will be necessary to provide receipts for payment of insurance premiums in the established amounts and in full to the social insurance fund. Next, it will be necessary to close the bank account, if any, and take a document on its closure. Destroy the seal, in the manner prescribed by law. This means it is necessary to pay the state duty to the bank, according to the established model, attach to it a receipt for payment of the state duty, a photocopy of the entrepreneur's passport (if you do this through an attorney), the seal itself. All these documents, together with the seal, are submitted to the registration authority, which destroys the seal and makes an appropriate entry about it. Deregister the cash register, if it is used. Even after closing, an individual is responsible for his activities as an individual entrepreneur for the period in which he was registered as an individual entrepreneur. Therefore, you should prepare reports in advance and pay taxes for the entire period of activity, including debts, if any, in order to avoid problems in the future. But if income taxes can be paid after closing, then pension contributions must be paid before applying for termination of operations. In order to avoid misunderstandings and refusals to close an IP, you need to contact your inspector at the pension fund with a request to calculate the amount payable. A certificate of repayment of debts to the pension fund is mandatory in the package of documents for closing.
A package of documents and the procedure for their collection
The package of documents for the termination of activities as an individual entrepreneur includes:
application of the established form (form P26001), written personally by the applicant and certified by a notary;
the applicant's passport and its photocopy;
TIN of the applicant and its photocopy;
OGRNIP certificate and an extract from the USRIP received upon registration as an individual entrepreneur;
a certificate from the pension fund confirming the payment of pension contributions and the absence of debts;
receipt of payment of the state duty for consideration of the application for closing the activity.
When collecting this package of documents, readers of MirSovetov should take into account one point: the pension fund will issue you a certificate of no debts only upon presentation of a notarized statement of termination of activity. Additionally, you can bring receipts of payment of contributions with you in order to expedite the procedure for checking the presence of debts to them. Preparation of such a certificate may take from several hours to several days (depending on the working hours of the department that handles your case).
The procedure for registering the termination of activities
After all the necessary package of documents is collected, it is submitted to the registration authority at the place of residence. You can do this by coming in person or by sending documents by mail. But remember that when sending by mail, not only the application is notarized, but also all photocopies of the documents provided (with the exception of the receipt of payment of the state duty and the certificate from the pension, as they are sent in originals). From the moment of receipt of documents, the procedure for deregistration as an individual entrepreneur lasts 5 working days. Then you will need to come and receive (or make a note when submitting documents about the desire to receive by mail) a package of documents confirming that you are no longer an individual entrepreneur.
What's left for you after closing?
After an entry is made in the register on the termination of your activities as an individual entrepreneur, you will be given an appropriate certificate of deregistration as an individual entrepreneur, as well as a certificate of deregistration in the pension fund. But at the same time, all the documents that you received when opening an IP will remain in your hands. From personal experience, I would advise MirSovetov readers to take a certificate of closure and a photocopy of it with them after the IP is closed, when contacting government agencies (for example, the social insurance service), since the information that you no longer conduct business may be delayed, and the accrual, for example, of benefits to individual entrepreneurs differs from ordinary individuals, not to mention the fact that some benefits may simply be denied due to the fact that the individual entrepreneur is not entitled to them.
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The very fact of closing an IP is the filing of activities with the registering tax authority at the place of residence. But before submitting such an application, a person who has the status of an individual entrepreneur must collect a package of documents and terminate contracts with state and non-state bodies and funds. 
Even after closing, an individual is responsible for his activities as an individual entrepreneur for the period in which he was registered as an individual entrepreneur. Therefore, you should prepare reports in advance and pay taxes for the entire period of activity, including debts, if any, in order to avoid problems in the future. 
After an entry is made in the register on the termination of your activities as an individual entrepreneur, you will be given an appropriate certificate of deregistration as an individual entrepreneur, as well as a certificate of deregistration in the pension fund. But at the same time, all the documents that you received when opening an IP will remain in your hands. From personal experience, I would advise MirSovetov readers to take a certificate of closure and a photocopy of it with them after the IP is closed, when contacting government agencies (for example, the social insurance service), since the information that you no longer conduct business may be delayed, and the accrual, for example, of benefits to individual entrepreneurs differs from ordinary individuals, not to mention the fact that some benefits may simply be denied due to the fact that the individual entrepreneur is not entitled to them.
