If customers have not fully paid you off, you should worry about this in advance. When you close the sole proprietor and the settlement account with which you worked as an entrepreneur, it will not be easy to get old debts. You will have to come up with alternative ways to transfer money, for example to your personal card. But if the tax service finds out about it, it may consider what is happening illegal entrepreneurship. So collect work debts while you have the status of an individual entrepreneur.
The closure of the sole proprietor does not relieve the businessman of obligations on debts. They can still be exterminated from him, though already as from an individual. If creditors bring the case to court and win it, then bailiffs will describe personal property and freeze accounts. The prospect is bleak, so you need to pay.
And it's better to do this before closing the sole proprietor and the settlement account — so that you don't have to come up with clever money transfer schemes.
Of course, this step is necessary only if the entrepreneur has employees. You will have to do the following:
After that, it will be necessary to pay insurance premiums for employees — they must be transferred within 15 days. You can read more in a separate material of the Life Hacker. Then you need to submit reports:
To the tax service, you need to provide:
You can do this through the website of the tax service or in person. Keep in mind: to submit documents remotely, you need an electronic signature. If the old one is already invalid, you will have to pay for getting a new one, so it will be cheaper to go to the inspection yourself.
The tax service has 10 days to remove the cash register from the register.
You will have to pay 160 rubles for the procedure. The payment can be generated on the website of the Federal Tax Service, to deposit money — through the website or through the bank. The payment receipt will come in handy at the next stage.
You need to contact the inspection of the Federal Tax Service, where you registered IP, and pass:
This can be done:
On the sixth working day after submitting the documents, you will be able to pick up the EGRIP record sheet (Unified State Register of Sole Proprietors) on registration of termination of entrepreneurial activity. When submitting through the MFC, the process will take 11 days: the time for transporting documents to the tax office and back is added to the deadline.
If you are refused to close the IP, you will receive a document with the reason for this. Perhaps there are mistakes in the papers. We'll have to redo everything and contact the inspection again.
Contact your bank. There you will be guided how to apply for closing of the current account. If there is money left on it, they will give it to you — it is not necessary to clean all the funds in advance.
We are talking about contributions to pension and compulsory health insurance for yourself. You have 15 days from the date of registration of the closure of the sole proprietor to resolve this issue. Contributions are calculated based on the months and days actually worked.
Here a lot depends on the chosen taxation system.
If you have closed the sole proprietor, this does not mean that all documents can be solemnly burned and the ashes scattered to the wind. The papers will have to be stored, and some of them for quite a long time. For example, accounting documents (contracts, invoices, etc.) basically cannot be disposed of for 5 years. And some personnel (and not only) — up to 75 years. To find out the exact terms for each type of paper, it is better to study the corresponding order Rosarchiv Order No. 236 dated December 20, 2019 "On approval of the List of standard administrative archival documents formed in the course of the activities of state bodies, Local Self-government bodies and organizations, indicating the terms of their storage" Rosarchiv.
This material was first published in November 2019. In August 2022, we updated the text.