Individual entrepreneur reporting at closing in 2021 - taxes, contributions, declarations

This step-by-step instruction describes in detail the procedure for closing an individual entrepreneur. With its help, you will get the most complete idea of ​​how to close an individual entrepreneur in 2021, and also save your time searching for the necessary information.

Note! From September 1, 2021, the Federal Tax Service will be able to forcibly close individual entrepreneurs

, falling under the following conditions:

• the last report from him was received more than 15 months ago or during this period he did not purchase a patent;
• Individual entrepreneurs have a debt on taxes and fees.

After this, you will not be able to become an individual entrepreneur for 3 years. Therefore, it is better to deregister yourself if no business activity is carried out. In addition, forced exclusion from the register will not relieve the entrepreneur from debts on taxes and fees.

Choosing a method for closing an individual entrepreneur

There are two ways to close an IP:

1. Independent closure of an individual entrepreneur. A fairly simple procedure, which consists of preparing a number of documents and performing some preparatory procedures (paying taxes, fees, dismissing employees, etc.). In addition, by going through all the steps of closing an individual entrepreneur on your own, you will gain invaluable experience that may be useful to you more than once.
2. Paid closure of individual entrepreneurs through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of closing an individual entrepreneur on their own.

How much does it cost to close a sole proprietorship?

Close the IP yourself

Close an individual entrepreneur for a fee through a specialized company

The cost of paid closure of an individual entrepreneur depends on the region, but usually ranges from 1,000 to 5,000 rubles.
The state fee for closing an individual entrepreneur, as a rule, is not included in this amount. Note

: the cost does not take into account the costs of taxes and fees, contributions, fines that may need to be paid, as well as the costs of settlements with employees (if any).

Comparison of independent and paid closure of individual entrepreneurs

Ways to close an individual entrepreneur

How an individual entrepreneur closes in 2021.
Step-by-step instructions The number of failed entrepreneurs is increasing every year. However, there are individual entrepreneurs who not only have commercial acumen, but also have legal skills. That is why termination of status is carried out independently in most cases.

If a person is not able to close an individual entrepreneur on his own, then it is better to turn to professionals. They know how an individual entrepreneur closes. For a certain cost, they will be able to analyze the work and prepare documentation that the businessman could not collect.

Specialists will restore tax reporting and close the enterprise with the minimum necessary participation of the individual entrepreneur himself.

We carry out preparatory actions

Before its closure, according to the law, an individual entrepreneur must fulfill only the first two points; he can fulfill the rest after cessation of activity. But in practice, tax authorities often require that all the actions described below be performed at once.

Payment of taxes, fines and penalties to the Federal Tax Service

At this stage, you need to know exactly what amounts of taxes, fines and penalties you need to pay. Directly, the amount of taxes payable depends on the tax system on which the individual entrepreneur is located. You can obtain accurate information about existing debts and overpayments of taxes, fees and fines by reconciling settlements with the tax authority.

You can read more about individual entrepreneur taxes on this page.

Dismissal and full settlement with employees (if any)

In this case, the individual entrepreneur must by law:

• notify your employees in writing of the upcoming dismissal at least two months before closure;
• two weeks before closing, notify the Employment Service in writing;
• make full payments to employees;
• pay all necessary taxes and payments for employees;
• submit all required reporting for employees;
• after dismissal of all personnel, deregister with the Social Insurance Fund.

Paying insurance premiums “for yourself”

The exact amount of insurance premiums can be calculated if you know the closing date of the individual entrepreneur (to calculate, you can use this free online service on this website). Therefore, it is more convenient to pay for them after the termination of business activity (but no later than 15 calendar days from the date of making an entry in the Unified State Register of Individual Entrepreneurs). However, in practice, sometimes tax authorities illegally require payment before closing. In this case, the individual entrepreneur has four options:

• try to explain that these demands are unlawful and (or) demand a written request for payment of contributions and justification for the refusal to close the individual entrepreneur on this basis;
• send documents to close an individual entrepreneur by mail (in this case, the likelihood of refusal for this reason is minimal);
• still pay insurance premiums before closing the individual entrepreneur;
• file a complaint about unlawful actions (inaction) of tax authority officials to a higher authority (FTS).

Since 2011, the Federal Tax Service must independently request a certificate from the Pension Fund. However, if you still need a certificate for the debt, then you need to go with the documents to the Pension Fund of the Russian Federation and write an application to close the individual entrepreneur, then if, when calculating on the expected closing date, you get a debt, you should be given receipts, after which you can receive it.

Submission of all declarations, including those for an incomplete period

The exact deadline for submitting a tax return when closing an individual entrepreneur is not specified in the Tax Code of the Russian Federation, and therefore different Federal Tax Service Inspectors can interpret it in their own way: before closure, within 5 days after closure, or generally within the usual time frame. Therefore, an individual entrepreneur needs to clarify this issue with the Federal Tax Service at the place of registration.

Read about how to fill out a UTII liquidation declaration when closing an individual entrepreneur here.

Deregistration from the Social Insurance Fund

Only individual entrepreneurs who have employees are required to register with the Social Insurance Fund. However, some individual entrepreneurs independently register with the Social Insurance Fund (for example, those who are often sick, going on maternity leave, etc.).

From June 11, 2021, there is no need to notify the Social Insurance Fund of termination of activities. Individual entrepreneurs will be deregistered with the Social Insurance Fund based on data sent to the tax office. At the same time, if an individual entrepreneur has debts to the Social Insurance Fund, this will not affect the withdrawal procedure in any way.

Closing an individual entrepreneur's current account

After receiving your last non-cash payments and paying all necessary taxes and insurance premiums, you should close your bank account. The balance can be withdrawn or transferred to any bank to another account, which can be specified when filling out the application.

From May 2, 2014, the obligation to notify about the closure (opening) of a current account in a bank has been abolished. Before May 2, the individual entrepreneur had to independently notify within 7 days: the tax service, the Pension Fund of Russia, the Social Insurance Fund (for individual entrepreneurs registered with it).

Deregistration of cash register equipment

Note! From July 2021, there is no need to deregister cash registers when terminating the activities of an individual entrepreneur. As soon as information about the deregistration of an entrepreneur appears in the Unified State Register of Individual Entrepreneurs, the online cash register is unilaterally deregistered by the tax authority. However, at the time of closing, it is necessary to ensure the transfer of all fiscal documents to the Federal Tax Service. It is necessary to deregister a cash register only if it is planned to be transferred to another person.

In accordance with Law 54-FZ of March 22, 2003, companies and individual entrepreneurs are required to use cash register systems when making payments for goods, work or services. Individual entrepreneurs on OSNO and simplified tax systems were supposed to switch to new cash registers from 2017, but in the service sector a deferment was provided. Individual entrepreneurs on a patent have been using cash register equipment since July 1, 2021. However, there is an exception - these are entrepreneurs who do not hire employees and are not engaged in retail trade. They can work without cash register until mid-2021, regardless of the tax system.

Note. It is prohibited to use old-style cash register equipment in 2021.

If you decide to deregister the cash register (so that it can be registered to another person), you will need:

1. Fill out an application for deregistration of the online cash register and, within one business day from the date of occurrence of the circumstances in connection with which deletion was required, send it to the Federal Tax Service (to any tax office in paper form, through the personal account of the cash register, or through the OFD). Additionally, you need to provide a report on the closure of the fiscal drive.
2. Receive a card about deregistration of the cash register. The deadline for generating a Federal Tax Service card is 5 working days from the date of application. After another 5 working days, you will be sent an up-to-date card through the CCP or OFD office (if desired, you can request a paper copy from the tax office).

Read more about how to deregister an online cash register in this article.

Submitting reports when closing an individual entrepreneur on OSNO

Form 3-NDFL will need to be submitted quickly - within 5 days after deregistration. Tax period code “86” And then there will be another 15 days to pay the tax itself.

The VAT return is submitted within the usual time frame - within 25 days after the end of the quarter in which the individual entrepreneur was closed. On the title page, indicate the tax period depending on when the business activity was terminated.

VAT is also paid as usual - in equal installments until the 25th day within three months after the reporting quarter.

We prepare the necessary documents for closing an individual entrepreneur

Application for closure of individual entrepreneur

An application in form P26001 is the main document required to terminate the activities of an individual entrepreneur (). Detailed instructions for filling out, as well as application samples relevant for 2021, can be found on this page.

From November 25, 2021, the termination of individual entrepreneurial activity must be declared using a new form.

Receipt for payment of state duty

In 2021, the state duty for closing an individual entrepreneur is 160 rubles

. You can generate a receipt and also pay for it online using this service on the official website of the Federal Tax Service (section State duty for registration of individual entrepreneurs). There you can print out a paper receipt and pay for it at any convenient Sberbank branch.

Learn more about paying state fees.

Package of documents for terminating the activities of an individual entrepreneur

Have you decided to stop operating as an individual entrepreneur? In this case it is recommended:

• Notify the Federal Tax Service about the closure of the individual entrepreneur (no later than 15 days from the date of cessation of activity). You need to contact the inspectorate at the place of registration where the individual entrepreneur was registered;
• No later than the 25th day of the month following the period when the notification was sent to the tax office, submit a declaration and pay tax debts;
• Please note that if an enterprise is being liquidated or reorganized, notification to the tax office is not required.

If an individual entrepreneur does not have the opportunity (or desire) to notify the inspectorate about his closure, there is Appendix No. 8 to the Order of the Federal Tax Service dated November 2, 2012 No. MMV-7–3 / [email protected] “On approval of document forms for the application of the simplified taxation system,” in which states that the private entrepreneur has no obligation to warn the regulator. In this case, the Federal Tax Service rightly considers the individual entrepreneur to be valid. Therefore, individual entrepreneurs are required to submit a tax return for the previous year of work by April 30.

But in order to avoid possible fines and sanctions, it is better to take the path of officially closing the individual entrepreneur. This is a simple procedure. It is enough to collect a minimum package of documents:

1. Application for state registration of termination of activities as an individual entrepreneur;
2. State duty payment receipt (in 2021, the amount is 160 rubles).

A document confirming the submission of information to the territorial body of the Pension Fund is optional. If the applicant does not submit this document, the territorial body of the Pension Fund will send the necessary information to the tax authority electronically as part of an interdepartmental exchange.

Federal Tax Service of the Russian Federation

https://www.nalog.ru/

Please note that when generating a receipt for payment of state duty, there are 2 types of payment: the main payment and the payment with the wording that documents for termination of activity will be submitted through the MFC. Please note that it will be impossible to return the money if the receipt contains an incorrect payment purpose.

Competently closing a business is the beginning of a new path

We submit documents to the tax office

The collected documents must be submitted to the tax authority that registered it (for example, in Moscow this is Federal Tax Service No. 46), and not to the one where it was registered (this does not apply to paying taxes and submitting reports). You can find out the address and contact information of your tax office using this service.

When independently submitting documents to the Federal Tax Service, an individual entrepreneur does not need to certify the signature on the application. However, when submitting documents through an authorized representative or sending documents by mail (necessarily with a declared value and an inventory of the contents), notarization is required.

When submitting documents remotely to the Federal Tax Service, you will need an electronic signature. Read our article about which specific digital signature to choose for an individual entrepreneur.

In March 2021, the Federal Tax Service finalized the electronic service “State registration of legal entities and individual entrepreneurs”. This is due to the COVID-19 coronavirus pandemic. Through the service, you can send applications for closing an individual entrepreneur to the registration authority in electronic form without using an electronic signature. The application is accompanied by a scanned image or photograph of the pages of the passport with information about the issue of the document, series and number, as well as a photo (selfie) with an open passport.

Reasons for refusing to close a business

Tax authorities have the right to refuse an entrepreneur to close his business. In this case, the businessman receives a notification containing the reasons for the refusal. Such reasons include the following situations:

• the package of documents provided to the tax authorities is incomplete;
• the application contains errors (discrepancies in passport data, registration date, TIN, etc.);
• presence of errors in notarial certification;
• at the time of filing the application, legal proceedings are ongoing against this individual entrepreneur, as a result of which forced liquidation of the business is likely;
• documents were sent to the wrong department of the Federal Tax Service (to be on the safe side, you need to look at the address of the territorial tax authorities in advance);
• unreliability of the data specified in the documents;
• incorrectly signed documents (signed by an unauthorized person).

If you disagree with the reasons for the refusal received electronically, you should prepare a letter on paper, which indicates information about the attempt to electronically close the individual entrepreneur, the receipt of the refusal and the reasons that serve as justification for such a decision.

This should be done, if only because due to confusion in information about individual entrepreneurs, a considerable number of errors appear.

You need to provide the prepared letter to the tax authority serving this entrepreneur.

After the closure of the IP

Please note that:

• an individual is not exempt from paying taxes, fines, insurance premiums and other debts incurred during his activities as an individual entrepreneur;
• if any of the actions described above to prepare for the closure of the IP have not been completed, then after closure they must be completed as quickly as possible;
• if there is an IP seal, its destruction is not necessary;
• if necessary, an individual entrepreneur can be opened again immediately after closure (for example, for a quick transition to another taxation system).

How to report insurance premiums as an individual entrepreneur

If an individual entrepreneur does not have employees on staff, then reports on contributions are not submitted. An entrepreneur is only required to pay contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund for himself within 15 days from the date of registration of termination of activity.

Due to differences in legal requirements for different tax regimes, an entrepreneur or accountant often does not know when to submit reports when closing an individual entrepreneur - before or after making an entry in the register. For insurance premiums, a calculation must be provided to the Federal Tax Service before the state registration of termination of activity. Before this, you need to fire and pay off employees. The individual entrepreneur must pay the dues within 15 days after the date of liquidation.

In addition, you should submit reports to the Pension Fund of the Russian Federation in the forms SZV-M (submitted monthly) and SZV-STAZH for the current year.

The individual entrepreneur is the payer of insurance premiums against accidents and occupational diseases in the Social Insurance Fund. The calculation in form 4-FSS is submitted before filing an application to terminate activities as an individual entrepreneur. Insurance premiums are paid within 15 days after state registration of the application.

Termination of individual entrepreneur and tax report

In accordance with the taxation system that the individual entrepreneur uses, the time for submitting the “liquidation” declaration is determined. Let's consider what taxes are paid by individual entrepreneurs in the process of closing a business activity.

Simplified tax regime (STS)

When an individual entrepreneur is on the simplified tax system, the “liquidation” declaration is submitted no later than the 25th day of the next month after the date when the entry about the closure of business activity was made in the Unified State Register of Real Estate.

Example: if the closure record was made on August 10, then the declaration is submitted no later than September 25.

It is possible to submit a simplified declaration along with an application for liquidation of an individual entrepreneur.

When liquidating an individual entrepreneur, an “annual” form is filled out with a difference in the code in the “Tax period”; you must indicate “96” instead of the usual “34”.

Sample filling:

Deregistration from extra-budgetary funds upon liquidation of individual entrepreneurs

If an entrepreneur worked without hired personnel, then his “mission” ends there. Apart from submitting tax reports (declarations), he does not need to submit anything else anywhere. All that remains is to pay the mandatory contributions for yourself in the next 15 calendar days. days after the official registration of closure.

If employees worked with an individual entrepreneur, and he, accordingly, is listed in the Pension Fund of Russia and the Social Insurance Fund as an employer, then he needs to be deregistered from the funds.

The procedure for deregistration from extra-budgetary funds is also different. Before applying to extra-budgetary funds, before submitting insurance reports, the individual entrepreneur must properly formalize the dismissal of employees and pay insurance premiums for them.

Important! The powers of the Pension Fund (to pay mandatory contributions and submit reports) have been transferred to the Federal Tax Service since 2021. Therefore, when liquidating an individual entrepreneur, the tax office independently transfers the necessary information to the Pension Fund.

That is, we can say that upon liquidation, an individual entrepreneur is deregistered with the Pension Fund “automatically.” This usually happens with the participation of the Federal Tax Service within 5 days after the official closing.

Payment of contributions for injuries and submission of reports on them is still under the control of the FSS. Therefore, upon liquidation, an individual entrepreneur must be deregistered by submitting an application to the Social Insurance Fund.

What information is needed to make an application?

The main task when closing an individual entrepreneur is to fill out form P26001, which can be downloaded on the Federal Tax Service website or obtained from the tax office. If the application is written with errors, the tax authorities will refuse to close the business. Therefore, you need to correctly enter basic information into it:

• Information about the individual entrepreneur that fully corresponds to the information specified during registration and entered into the register;
• OGRNIP number assigned by tax authorities within the framework of the state. individual entrepreneur registration;
• Full name of the applicant in Russian;
• TIN;
• The method in which the applicant plans to collect documents on the closure of the individual entrepreneur;
• Indicate who will collect the documents, the applicant personally or the lawyer, as his authorized representative;
• Applicant's contact information: telephone, email.

Attention! The application must be written in block letters without any blots. If it is handed over by a representative, then the entrepreneur’s signature on the application itself is certified by a notary.

Preparing for closing: what do you need?

Knowing what documents are needed when closing, a businessman must make preliminary preparations before officially closing his business:

• Termination of employment contracts with employees and settlement with them - the amount of compensation for individual entrepreneurs is not provided for by law and is determined by the terms of the agreement;
• Inform the employment service in writing about upcoming layoffs;
• Submit reports on payment of fees and taxes for dismissed employees.

When figuring out what documents are needed to close an individual entrepreneur in 2021, you should not lose sight of the form for deregistration of cash registers. The tax authorities themselves can do this, but in this case there will be a risk that the potential buyer will refuse to purchase such a cash register.

Pay a state fee of 160 rubles. You can do it yourself or through your representative by proxy. Details for depositing funds into the budget can be obtained from the branch of the Federal Tax Service or on the resource nalog.ru. The receipt received upon payment is attached to the package of liquidation documents to confirm the fact of the transfer of money.

The fee is paid in several ways:

• Tax service website;
• Bank cash desk;
• Payment terminal.

Removal of cash register from registration with the Federal Tax Service

The legislation provides for the deregistration of a cash register with the Federal Tax Service during the closure of an individual entrepreneur.

Reasons for deregistering a cash register according to the law:

1. The cash register is removed by the owner if: the cash register is transferred to another person, the device is lost or broken.
2. The KTT is deregistered by the Federal Tax Service: the device is not subject to compliance, which is required by law, the expiration date has expired, the activity of IT, the legal entity has ceased. faces.

Withdrawing from an online cash register takes place in 2 steps:

1. An electronic application is submitted to the tax office through the website of the Federal Tax Service or fiscal data operators.
2. A letter is sent to the department.

The application is sent the next day after the transfer, loss of the cash register and no later than 5 days after the breakdown.

Submission of the application occurs in parallel with the generation of a report on the cash register indicating that the fiscal storage device is closed (exception - loss of the device, breakdown of the financial account).

If the FN breaks down, the owner is obliged to submit the cash register to the manufacturer for examination. If the examination shows that the data is readable, then the financial tax reporting is sent to the Federal Tax Service no later than 60 working days. When the data could not be calculated, there is no need for a report.

After the tax office has accepted the application, they prepare a card within 10 days to deregister the cash register. If the tax office deregistered the device on its own, then the Federal Tax Service has 5 days to provide the card owner with it.

FAQ

I fell behind on my insurance premiums as an individual entrepreneur. I haven't cried for 3 months now. What will it cost me and how can I close an individual entrepreneur with debts if I now live in another region?

The tax office will establish arrears and calculate all your debts and fines. Then he will ask them to pay, indicating the due date. To close an individual entrepreneur in another city: go to a notary and write an application to terminate the work of an individual entrepreneur using a special form - the notary will give it to you. Verifies your signature. Then to the bank to pay the state fee for closing - 160 rubles. Next, go to the post office and send the application and paid receipt by registered mail with acknowledgment of receipt to the address of the tax office where you opened the individual entrepreneur. Ask a question that interests you - use the online consultant form on the right or call by phone (Moscow). It's fast and free!

I have an individual entrepreneur, no business, I have never filed reports, the bailiffs seized the accounts. What to do in such a situation?

First, find out how much debt you have. After you figure out the exact amount of the debt, there are two options - you can pay the bailiffs in installments, or if the debt is more than 300 thousand, file for bankruptcy. Ask a question that interests you - use the online consultant form on the right or call by phone (Moscow). It's fast and free!

Will an individual entrepreneur's current account be seized because of bank debts as an individual?

If an entrepreneur owes the bank on personal loans, and they sue, then the judge can seize all the entrepreneur’s accounts, including the current account, since an individual entrepreneur is an individual and is liable for debts with all his property. Ask a question that interests you - use the online consultant form on the right or call by phone (Moscow). It's fast and free!