When can I close the IP after opening. Is it possible to open an IP after closing, how to restore documents. How many times and when can I apply for re-registration of IP

According to the current legislation of the Russian Federation, the restoration of the status individual entrepreneur impossible in any way. That is, if an individual with the right to conduct commercial activities was liquidated or declared bankrupt, then it is necessary to go through the registration procedure again, since documents confirming the suspension of activities do not have retroactive effect. Therefore, in order to restore the IP, it is necessary to reopen it.

What are the significant changes in re-registration?

Before restoring an IP, or rather re-registering it (because it is, in fact, impossible to restore it), you need to be aware of the following points. The registration process does not change depending on the number of times the applicant goes through it. To do this, you must fill out an application in the prescribed form, which is then certified by a notary. Together with the passport and its copy, as well as a personal tax number, it belongs to the tax service.

Remember that IP registration can only be carried out by the tax service that is responsible for the territorial district according to the place of registration (registration) of the individual. Also, in some areas, in addition to the tax service, documents can be accepted by a representative of the registration inspectorate.

The application must be filled out very carefully, without the slightest amendments and corrections, and the columns that do not contain information must not be skipped, but a dash must be put in them, namely a dash, and not the usual “Z”. The notary confirms the correctness of registration, but the applicant himself is responsible for the veracity of the information. Special attention the applicant for re-registration must be given the coding of activities. They can be viewed in a special register of OKVED and choose exactly the one that meets the profile of activity. Additionally, you can still make a few, if not the main ones, that is, with the expectation of the prospect of activity and expansion of small businesses.

pay attention to financial question

So, if the registration process, both for the first and subsequent times, is almost identical, then notary services may differ in pricing. In practice, when re-registering, that is, when re-checking the application and its certification, the notary sets an amount that is slightly more than for "newcomers". Another important point that after visiting a notary, it is necessary to fasten all the forms that are included in the application with paper and put the date and signature on the back. Sometimes, in order to properly arrange papers, several of their options go away, be prepared for this as well.

The size state duty for registration, even repeated does not change. Note that the correctness of the details can be checked with the inspector of the territorial representative office, or on the official website of the Federal Tax Service. Payment is made at any branch of the bank, but the state commission for payment will be less than in commercial ones.

Payment of the state duty is carried out only in cash, and the transfer of funds from the account at this moment is strictly prohibited. Only after the applicant for the "restoration" of individual entrepreneurship has collected a complete package of documents, you can go to the tax office. The term is also legally established, according to which an individual has the right to obtain a registration certificate (not to restore the old one, but to open a new IP). So, this is 5 calendar days, but the day of submission of documents is not taken into account. On average, in a week you can complete the bureaucratic red tape, as well as receive the certificate itself and an extract from the USRIP, and start a full-fledged economic activity. Next, you need to register with the Social Insurance Fund and the Pension Fund.

Often, businessmen have a question: How to restore an IP after closing? Are there any legal time limits for this? How to register - in full or reduced? Let's take a look at the legal nuances.

How to close the IP and open again

Cancellation of business can take place different reasons- from the adoption by an individual of a voluntary decision to the closure of a business by a court order. In general, with the exception of some cases, which will be discussed below, the legislation of the Russian Federation does not prohibit the re-opening of a company with the status of "individual entrepreneur" after the official liquidation of the former. How to restore a closed IP?

It should be noted right away: it will not work to restore the old IP. If the business was closed in accordance with the procedure approved by Law No. 129-FZ of 08.08.01, the entrepreneur has already been excluded from the USRIP. Consequently, legal status activity is lost and it should not be restored, but re-registered. The procedure is carried out in general order, no concessions are provided for already experienced businessmen. If the directions of activity change, it is required to take this into account when submitting an application f. R21001. How is IP registration carried out after the IP is closed? How long can it take to reopen?

Re-registration of IP after closing

If an entrepreneur intends to do business again after some time, first you need to remember how the previous IP was closed. If during liquidation all reporting is provided, and taxes and fees are paid in full, there will be no problems. If, at the time of closing, there were outstanding obligations, the entrepreneur did not pay them, and 3 years have not passed yet, it will not work to register the IP again. Why? It is very simple - during the limitation period, a citizen is liable for obligations that arose in the course of economic activity, even after the liquidation of entrepreneurship.

What to do? First of all, pay off your debts. That is, to pay the debt on taxes and fees, including insurance, to the state budget and off-budget funds. Beforehand, it is better to check with government agencies (IFTS, PFR and FSS) and clarify the amount of unfulfilled obligations. After the calculations, you can proceed directly to the generally established procedure for registering a new IP.

How to reopen IP - algorithm of actions:

Selection of OKVED activities suitable for working activities.

Filling out an application form f. Р21001 - if the document is submitted by a representative, it is necessary to obtain a notarized power of attorney.

Payment of state duty in the amount of 800 rubles.

The choice of the optimal taxation system - when using the simplified tax system simultaneously with the application f. R21001 is required to submit a notification on the application of simplified f. 26.2-1.

Submission of a package of documents to the IFTS - application f. P21001 is presented together with a citizen's passport; his TIN; receipt for payment of state duty.

Issuance of documents on registration of an individual in the status of an individual entrepreneur is carried out within 3 days from the date of submission of all forms under paragraph 3 of Art. 22.1 of Law No. 129-FZ. At the request of the entrepreneur, after the establishment of the company, it is possible to open a bank account and make seals / stamps.

How many times can I open and close IP

The registration algorithm is clear, and after the IP is closed, when can it be opened again? The answer depends on why the firm was closed. In the case of voluntary liquidation, there are no time limits for re-registering a business. Another thing is forced closure by a court decision. This happens when an individual entrepreneur goes bankrupt or a court ban is imposed on the conduct of activities.

If the entrepreneur was declared insolvent, that is, bankrupt, it is possible to reopen the IP no earlier than after 5 years. Suspension of rights is made on the basis of paragraph 2 of Art. 216 of Law No. 127-FZ of October 26, 2002. The completion of the sale of the assets of an individual or the termination of legal proceedings in the course of an insolvency procedure is taken as the reporting date. A copy of the court decision is sent to the registration authority - a division of the Federal Tax Service, where the entrepreneur was registered. After the expiration of the restrictive period, a citizen can re-do business; during the restrictions, it is forbidden not only to open an IP, but also to participate in any way in the management of legal entities (clause 4, article 216 of Law No. 127-FZ).

Conclusion - we figured out how long it takes to open an IP after closing. As it becomes clear, the registration mechanism is regulated by Law No. 129-FZ and does not prohibit entrepreneurs from reopening as many times as they like, subject to regulatory requirements.

At first glance, the procedure for opening or closing an individual enterprise may seem complicated. However, everything will turn out quickly and correctly if you know some of the features of this process.

So, when opening an IP, you need:

1. Fill out an application.
2. Pay the state fee.
3. Carry out state registration.

This plan can be implemented both independently and with the help of numerous online resources that help automate many preparatory processes, as well as with the help of law firms - consultants who, for a certain amount, will do all the work for you.

The price of the issue depends on the region

The cost of registration varies from a minimum of 800 rubles. - the size of the state duty, up to a value ten times greater - when involving third-party lawyers, a notary, the price also depends on the region.

Registration is carried out at the place of registration of an individual (by registration in the passport), but an individual entrepreneur can conduct activities throughout the Russian Federation.

For registration, you will need a passport and TIN, the registration period is 3 working days.

The application is filled in according to the approved form Р21001 “application for registration of an individual as an individual entrepreneur”.

Correct letters

The requirements for its design are very strict, so it must be filled out capital letters 18 point Courier New font, if filled out by hand, in black ink only in capital block letters.

On page 1, data are entered on the applicant's last name, first name, patronymic, TIN, gender, date of birth, place of birth and citizenship data. Middle name and TIN are filled in if available. For those who have forgotten / do not know their TIN, there is an online service “Find out your TIN”, in the absence of a TIN, it will be assigned to the applicant during registration.

On page 2, fill in the data at the address of the place of registration and passport data. It is recommended to check the index on the fias.nalog.ru or Russian Post websites, various abbreviations and codes must comply with the approved instructions for filling out this application. When specifying Moscow or St. Petersburg, the city is not filled.

Inaccessible activity

Further, on sheet A, the OKVED codes are entered, which the individual entrepreneur is going to be engaged in, while some of the activities, such as the production of alcohol, are not available for individual entrepreneurs by law. It is not necessary to enter all types of activities; after registration, an individual entrepreneur will be able to engage in any type of activity, except for those prohibited or subject to licensing, and the codes, if necessary, can be supplemented.

Sheet B indicates the procedure for issuing final documents and contact details. At the same time, the full name and signature fields of the applicant are filled out only in black ink, and in case of personal submission - in the presence of a tax inspector.

The application is filled in in one copy (and only on one side of the sheet), the sheets are not stapled or fastened.

Might not work the first time

As can be seen from this considerable list of requirements, it will not be easy to complete them all correctly on the first attempt, but all this can be done using any of the free online services, which is strongly recommended so as not to waste time re-submitting and not re-paying the state fee when some stupid mistake.

In addition to the application, a photocopy of the passport and paid state duty will be required for submission. Only pages 2, 3 and the page with the registration address are copied from the passport.

To generate a form for the payment of state duty and actually for non-cash payment, you can use the corresponding service on the website of the Federal Tax Service - “Payment of state duty”. Payment is possible directly on the site, all the possibilities provided for this are also listed there.

Submission of documents to the tax office is possible in person, by mail or through a representative.

Personal filing is the simplest - when applying to the tax office at the place of registration, the applicant will need the above documents and a passport. Addresses and working hours of the tax office can be found on its website.

After delivery, the inspector hands over a receipt of receipt of documents, after 3 working days, having come with a receipt and a passport, it will be possible to receive registration documents.

When submitting documents by mail, the signature on the application and a photocopy of the passport must first be certified by a notary. When received by mail, the tax authority will send registration documents to the applicant's registration address, and not to the return address for sending the application. Within Moscow, documents can also be sent and received with the help of courier services such as DHL and Pony Express.

When submitting documents for registration through a representative, in addition to the notarized documents / signature of the applicant, he will also need to issue a notarized power of attorney.

If necessary, together with the application for registration, the applicant may also submit an application for the transition to a simplified taxation system in the form 26.2-1 or an application for an IP patent in the form 26.5-1. Most applicants do just that.

In case of successful registration, the applicant will have 3 documents in his hands: a certificate of registration as an individual entrepreneur, an EGRIP entry sheet, a notice of registration of an individual with a tax authority.

In this case, you can congratulate yourself on the registration.

The beginning of successful work

We should not forget that after registration, you will also need to conduct whole complex minimum necessary operations to start successful work:

• Apply for the transition to the simplified tax system, PSN or UTII, if necessary.
• Receive documents on registration with the FIU (by mail). If the individual entrepreneur does not have employees, then registration with the FSS is not needed.
• Get statistics codes for IP.
• Order a print (although you can without it).
• Opening a bank account is optional.
• Start work on obtaining licenses if required by law.
• Start paying taxes, pay insurance premiums to the PFR and FFOMS
• Maintain accounting and submit reports.

IP closing

IP closure plan:

1. prepare an application for closing, pay a state duty;
2. submit documents on closure to the tax office with a certificate of closure of the IP and an extract from the register;
3. FIU notification;
4. submission of reports and deregistration.

First of all, application P26001 “Application for state registration termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity. The requirements for its completion in the applicable part are the same as for the application for discovery.

A similar situation with the state duty form and its payment, in order not to be mistaken, you can and should use the service on the website of the Federal Tax Service, when closing an individual entrepreneur, the state duty is 160 rubles.

Then you can personally, by mail, or through the online service of the Federal Tax Service, form and submit a package of documents to the tax office: an application and a state duty - in case of non-personal submission, they must be certified electronic signature(when submitted online) or at a notary.

5 working days after the submission of the documents, the inspectorate is obliged to issue a USRIP record sheet and a notice of deregistration with the tax authority of a citizen as an individual entrepreneur. To receive these documents, you need to have a passport and a receipt for the delivery of documents to close the IP.

Payment of debts and closing of accounts

If an individual entrepreneur had debts on taxes, fees, then it is transferred to the category of debts of an individual.

For the final completion of all procedures, it will also be necessary to notify the funds and submit reports, if necessary, close a bank account, terminate individual entrepreneur contracts, deregister KKM.

Let us dwell separately on the notification of the FIU. The procedure in this case: after the termination of the IP status (the date is indicated in the certificate), you need to receive a receipt within 12 days with the calculation of debts for mandatory payments - usually the calculation itself is made instantly. To carry out the calculation, the fund employee will need from the applicant only a passport and a certificate of termination entrepreneurial activity.

Documents to be kept

After the status of an individual entrepreneur is terminated, documents and reporting must continue to be stored, at least 4 years for tax reporting and 6 years for reporting on fees and contributions - in case of controversial situations and inspections by the tax inspectorate and other regulatory authorities.

Former individual entrepreneurs are required to ensure the storage of labor documentation for 75 years, for example, orders for the hiring and dismissal of employees, personal files and cards, etc.

Of the frequently asked questions, perhaps the most frequent one should be noted - the question of the need to submit, along with an application to the tax office, a certificate from the PFR on the absence of debt - currently this is not prerequisite to close the IP.

There are situations when doing business for some reason is temporarily impossible. Is it possible to suspend the activity of an individual entrepreneur for this period without closing it at the tax office? Does such a procedure exist? Let's figure it out in the article.

○ Business legislation.

The current legislation has a clear regulation of the procedure for registering the beginning and termination of the activity of an individual entrepreneur. Suspension of work at the request of a businessman is not provided for by law.

Opening or closing an IP is the right of a citizen. After the status of an individual entrepreneur is registered, it is possible to deprive him of a person only in cases provided for by law. Lack of profit or actual lack of business are not such grounds.

Paragraph 1 of Art. 22.3 of the Federal Law No. 129 dated 08.08.2001 "On State Registration of Legal Entities and Individual Entrepreneurs":

State registration upon termination of activity by an individual as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the following documents submitted to the registration authority:

• Application for state registration signed by the applicantformapproved by the authorized Government Russian Federation federal executive body.
• payment documentstate duty.

Note that the law does not provide for a temporary suspension of activities.

○ Can the activity be suspended?

So, the IP cannot suspend activities for a short period of time. Until the moment of official termination of activity, the entrepreneur must fulfill certain obligations to the state, funds and contractors.

There is only one way out of this situation - the closure of the IP and the subsequent re-opening upon resumption of activity. A citizen can perform these manipulations indefinitely.

○ Is it possible to just “not work”?

A businessman may not conduct business in fact, but at the same time he will not receive exemption from his obligations under the law. He will also have to:

• Provide in government bodies reports, declarations and other documentation.
• Transfer mandatory contributions for yourself to the PFR and FFOMS.

Thus, despite the lack of profit, you still have to pay the prescribed insurance premiums. If this is not done, the citizen will be held administratively liable.

Additional costs arise in the presence of employees. In the absence of activity, they cannot be reduced, which means that the businessman is obliged to pay wages and fulfill other obligations to employees.

When suspending work for a while, you can agree with employees on termination employment contract. If they do not agree, the dismissal will be considered illegal.

✔ Maintaining the tax burden.

Until the IP ceases to operate in the manner prescribed by law, it must report to the tax office and pay mandatory payments. The amount of these payments depends on the applicable taxation system.

So, businessmen conducting activities on OSNO or USN have the right to take null declarations, that is, no funds need to be transferred in the absence of profit. Entrepreneurs working on UTII or PSN must make mandatory payments, regardless of whether they are operating or not.

✔ Liabilities to the Pension Fund.

Regardless of the presence or absence of employees at an individual entrepreneur, you still have to pay contributions to the Pension Fund for yourself. There is no need to submit a report.

If an individual entrepreneur has employees, their rights cannot be infringed. When activities are not conducted and wages are not accrued, employees can be issued on leave without pay. In this case, reporting to the FIU will be zero and no contributions need to be paid.

Vacation is not always possible. In such a situation, you will have to pay wages, which means that you will have to calculate and pay taxes and contributions to funds.

○ Closing IP - a way out?

Closing an IP is the only way out in order not to pay taxes and contributions. In the future, when circumstances change again, it will be possible to register again as an individual entrepreneur and resume activities.

At the same time, it is important to take the necessary actions that are provided for by law. There are few of them.

✔ Putting things in order.

Before closing the IP, it is necessary to resolve all issues with employees, contractors and tax office. You will need to transfer payments on all debt obligations and prepare the necessary papers.

The preparatory steps include:

1. Payment of taxes, fines and penalties to the tax office.
2. Dismissal and full settlement with employees, if the individual entrepreneur has them.
3. Transfer of insurance premiums for yourself.
4. Preparation and submission of declarations for the past period (even if this is not a full reporting year).
5. Deregistration in the FSS (for individual entrepreneurs with employees).
6. Closing a bank account.
7. Deregistration of CCP, if it was used.

After putting things in order, you can proceed to the next steps.

✔ Drafting an application.

When closing an IP, the established application form P65001 is applied. The document can be filled out by hand (in black ink in capital letters) or on a computer (Courier New, 18 font).

The application will need to indicate the full name, TIN and PSRNIP, as well as contact information and the method of submitting the document to the tax office. When submitting an application in person, the signature is put in the presence of an employee of the Federal Tax Service.

✔ Providing a receipt for the fee.

In addition to the application, a receipt of payment of the state fee is required. Its size is 160 rubles.

You can generate a receipt on the official website of the Federal Tax Service. To do this, you will need to fill in the required data. You can also get it at the territorial office of the tax office.

A receipt is paid at bank branches, in the Internet banking system or through a terminal.

✔ Extract from the FIU.

Previously, it was necessary to attach a certificate from the Pension Fund to the application and receipt. Now this requirement has been abolished, since the Federal Tax Service can request the necessary information on its own.

It does not matter whether you paid a contribution to the FIU or not at the time of the closure of the IP. According to tax legislation, you can transfer the payment until December 31 of the current year.

Paragraph 1 of Art. 423 of the Tax Code of the Russian Federation:
The accounting period is a calendar year.

Often, due to certain circumstances, an individual entrepreneur voluntarily or forcibly terminates entrepreneurial activities. However, as the situation improves, he again feels the strength to run the business. In relation to such cases, it must be said that it is impossible to restore an individual entrepreneur whose activity was officially terminated. But it is possible to register again in this capacity, with the exception of situations where a legislative or judicial ban has been imposed on the conduct of entrepreneurial activities by a specific individual.

Reasons for closing the IP

As grounds for which IP cease to exist, we can distinguish the following:

• the decision of the entrepreneur himself, which may be supported by:
  • financial problems with the company (increase in taxes or insurance premiums, after which doing business ceases to be profitable, termination of state support, worsening economic situation, own mistakes etc.);
  • health problems;
  • lack of time for entrepreneurial activity - this option is especially relevant for those who, in the status of an individual entrepreneur, formalize relations with counterparties and cooperate with them in addition to their main work. Usually, there is no time for such part-time jobs, for example, when the load on the service increases significantly;
  • change of type of activity (you may not close it, it is enough to make appropriate changes to the USRIP);
  • transition to another taxation system (although this, as with the previous option, is possible without closing the IP - you only need to submit an application for a change in the tax regime to your IFTS);
  • transition to another organizational and legal form - for example, when an LLC or other legal entity is established instead of an individual entrepreneur.
• IP death;
• court decision to terminate business activities;
• a ban on doing business - this sanction is introduced by a court decision in relation to those who were convicted of violating tax laws, or in other cases when such a sanction is provided for by the relevant article of the Criminal Code of the Russian Federation;
• as a result of bankruptcy proceedings in respect of individual entrepreneurs initiated by the state or creditors.

From the moment of the official termination of the IP activity, the document on its registration becomes irrelevant

Since the beginning of 2013, the amount of fixed payments of IP for themselves to off-budget funds has sharply increased, after which many entrepreneurs decided to close the IP, considering the increased financial burden to be exorbitant. Some of them stopped business, others preferred to continue their activities as individuals, others became founders of companies, some went into the shadows.

Legal consequences of IP closure

Regardless of the reasons for which the IP ceased its activities, it is possible to single out the legal consequences for it:

1. Removing the obligation to make fixed contributions to off-budget funds. After all, it depends only on the status of an individual entrepreneur, and the fact that he conducts activities or lacks them and the financial result he receives does not affect this in any way.
2. Inability to apply different tax regimes for small businesses. If an individual entrepreneur continues to operate as an individual, he subsequently pays personal income tax at a rate of 13% on income from it. But he does not do this himself, as before the closure of the IP: the role of the tax agent, who is obliged to withhold tax from his remuneration and transfer to the budget, passes to the customer. The customer also has an obligation to make deductions for him in Pension Fund in excess of the remuneration.
3. In the case of continuing activities in a new status, the need to again conclude agreements with all counterparties, cooperation with which he plans to continue: either as an individual or on behalf of legal entity, the founder of which he plans to become after the closure of the IP.
4. Inability to continue to use their IP settlement accounts in banks. But this is balanced by the emergence of the right to receive remuneration from counterparties, if cooperation with them is supposed as an individual, to their personal accounts without fear of blocking them by the bank.

If the business was closed forcibly due to a court decision, ban or bankruptcy, an additional legal consequence of the procedure is the restriction on re-registration as an individual entrepreneur. The opportunity to acquire this status again appears only after the expiration of the period for which the ban is imposed, or provided for by applicable law.
If the reason for the closure of the IP was a court decision, this imposes a restriction on the re-registration of the IP

A special case is the death of the IP. Indeed, with such a reason for the termination of entrepreneurial activity, it is inappropriate to talk about its resumption. If the heirs of the deceased decide to continue his business, for this they can register as an individual entrepreneur themselves or choose any other organizational and legal form.

Is it possible to restore IP after closing, including forced

A special procedure for the resumption of the activity of an individual entrepreneur who had previously terminated it is not provided for by the current legislation of the Russian Federation, as already mentioned. However, an individual can open an individual entrepreneur during his life, close it, and then open and close it again as many times as he likes.

Theoretically, the right to apply for registration of a new IP appears immediately after receiving a record sheet in the USRIP on state registration of the termination of the old one, if it was liquidated on the citizen's own initiative. And in this case, the tax authorities are not entitled to refuse to register an individual entrepreneur or accept documents only on the basis that the applicant has recently got rid of the former.

You can apply for registration of a new IP immediately after the closure of the old one

Another thing is that in practice the expediency of paying two state duties at once (first for the closure of an individual entrepreneur, then for re-registration) is doubtful. It's better not to close.

The option of closing one individual entrepreneur and opening a new one soon is not applicable in a situation where an entrepreneur hopes to get rid of a problematic business in this way and start everything from scratch. Unlike, for example, the founder of an LLC, whose liability for the obligations of the company is limited to a share in the authorized capital, an individual entrepreneur is liable for his obligations as an ordinary citizen, and with all his property. All debts to the state accumulated during entrepreneurial activity are tied to the TIN of an individual, which is assigned once for a lifetime and does not change.

Features of re-registration after the forced closure of the IP

A special case is the restoration of IP after forced closure. In the event of bankruptcy, it is impossible to register an individual entrepreneur within five years after the court decides to recognize the citizen as insolvent. But there is an additional restriction - an individual who has been declared bankrupt has the right to become an individual entrepreneur again only after the completion of bankruptcy proceedings. And it can take a long time.

In the case of a court-imposed ban on entrepreneurial activities, there is a deadline, and before its completion, it is impossible to become an individual entrepreneur either for the first time or again. Typically, such a ban is five years.

The procedure for the restoration (re-registration) of IP

The procedure for registering as an individual entrepreneur as an individual who previously had this status and lost it for any reason is no different from the initial registration of an individual entrepreneur. It completely repeats the one that was carried out when obtaining IP status for the first time, and involves the following sequence of steps:

1. Select a submission method. In 2018, you can submit them in three ways:
   • personally or through a representative in the IFTS or MFC;
   • via the Internet through personal accounts on the website of the Federal Tax Service of Russia or the public services portal;
   • by mail.
2. Prepare a minimum set of documents, which includes a copy of the passport (with the presentation of the original upon submission) and a receipt for payment of the state duty.
3. Fill out an application for state registration of an individual entrepreneur in the form P21001 (form, sample filling).
4. Pay state duty. If you plan to submit documents online, then the application is filled out immediately upon submission, and the state duty is paid immediately bank card or through electronic payment systems or after checking the application and receiving a notification with a link to the payment form. The amount of the state duty for registering an individual entrepreneur in 2018 is 800 rubles.
5. If it is supposed to submit documents through a representative, draw up a notarized power of attorney for him and certify his signature under the application form P21001 with a notary.
6. Submit documents to the IFTS in the chosen way.
7. After three working days, by the chosen method, receive a record sheet on state registration of IP. The method is chosen when applying. In 2018, the following options are available:
   • receive personally or with the help of a representative by proxy at the IFTS or MFC (if documents are submitted through the MFC, the result is usually delivered there by default, but the decision-making time and the applicant's receipt of the result is increased by the time required to transport documents to the IFTS and back);
   • by mail.

Video: about IP registration in 2017-2018

Despite the fact that it is impossible to restore a previously closed IP, this state of affairs does not present a particular problem. If desired, you can acquire the status of an entrepreneur by re-registering an individual entrepreneur, similar to the primary one.