Is it possible to recover ip. Is it possible to restore IP after closing, including forced. How many years do you need to keep documents for a closed IP

24.09.2019

In modern Russian conditions, doing business is not easy. It often happens that an individual entrepreneur, not having calculated his strengths and capabilities, burns out and stops his entrepreneurial activity. However, circumstances may change in better side: then the businessman, seeing new opportunities for "promotion" of the business, decides to restore the IP again. On this path, a number of difficulties await him, which can be dealt with only by thoroughly studying all the nuances of the procedure.

Possible reasons for the closure of IP

Why people start doing business is clear to everyone: there is a desire to receive income from their legitimate occupation. But why the functioning of the IP stops, you have to figure it out.

The reasons for the liquidation of the case can be forced, that is, not related to the desire of the entrepreneur and planned by the businessman himself. Therefore, the possibility of re-opening IP often depends on their nature.

An individual entrepreneur who closed his business should know the nuances of reopening activities

Table: classification of reasons for closing a business

The constantly used terms “open an IP” and “close an IP” are philistine and do not have a legal nature. From a legal point of view, it is correct to speak about the registration of a citizen as individual entrepreneur and on termination entrepreneurial activity. But the legal terms in this case are too difficult to understand; more convenient speech turns have taken root in everyday life.

Voluntary closure of IP

Often the reason for the termination of individual entrepreneurial activity is the lack of profit, which the individual entrepreneur was counting on at the time of registration. It happens that a businessman decides to change the type of activity, there are also personal reasons (for example, moving to another city, lack of desire to continue the business, etc.).

The reason for the closure of the IP depends on the possibility of its reopening.

Often there is a need to change the taxation system (for example, to switch from general regime taxation on simplified system). This is possible only at the end of the accounting calendar year, so sometimes it is worth, without waiting for problems to arise, to close the business and reopen the IP.

In individual entities Russian Federation Entrepreneurs, by the nature of their activities, can apply for any subsidies from the state or for the use of preferential taxation only in the first years of their existence after registration. This may necessitate the closure and reopening of sole proprietorships.

Tax holidays for individual entrepreneurs in the Chelyabinsk region

It is important to understand that the closure of an IP does not relieve the entrepreneur from liability to creditors for financial obligations. By law, a businessman is liable for the existing debt with all his property. Unpaid debts are returned by the citizen voluntarily, otherwise they are collected by force. The general term for filing a claim with the court is three years from the date the debt arose.

Forced liquidation of IP

In cases where, at the citizen’s own will or at the request of his creditors, a bankruptcy procedure has been initiated in relation to the IP and bankruptcy proceedings have been initiated with the appointment of an arbitration manager, the IP is closed on the basis of a judicial act.

In the event of a court injunction, business activity is terminated

A ban on entrepreneurial activities may be a consequence of violations by individual entrepreneurs of tax or other legislation. In the event of a court ban, the activity of the IP is terminated.

There is a category of entrepreneurs who were forced to close their business due to objective circumstances. But if the situation improves, they would like to continue the business for more favorable conditions. Such citizens are concerned about the question of whether it is possible to restore or reopen an individual entrepreneur after closure, and also how soon the law allows this to be done.

Terms of secondary registration of IP

Not all circumstances that caused the closure of an individual entrepreneur allow a citizen to reopen his business. The decisive moment in the matter of possible date re-opening of IP: on whose initiative the entrepreneurship was liquidated.

If the activity is terminated by a citizen voluntarily and there is no debt to creditors, then you can immediately register again as an individual entrepreneur. In this case, it is enough to go through the usual procedure for terminating the activity of an individual entrepreneur, and then re-register the business. The entrepreneur has a choice: to continue with the previous activity or to change the profile.

If the IP is closed voluntarily, you can register a new IP immediately

When, by a court verdict, a ban is imposed on a citizen to carry out activities as an entrepreneur, the secondary registration of an individual entrepreneur is possible only after the expiration of the restrictions specified in the judicial act.

If a bankruptcy procedure has been carried out with respect to an individual entrepreneur or its activities are prohibited by order of the court, then a citizen will be able to re-register a business only after one year has elapsed from the date the court decision comes into force.

The term for the emergence of the right to re-registration is calculated from the moment the businessman is excluded from the Unified state register individual entrepreneurs (EGRIP).

Nuances of re-opening IP

All actions related to the start, change or termination of entrepreneurial activity are subject to registration with the tax authority. Entry and exclusion from the Unified Register is carried out at the place of registration of an individual. At the same time, the legislation does not provide for simplified or accelerated procedures for the secondary registration of IP. Regardless of the time at which a citizen opens an IP, the procedure for secondary registration coincides with the procedure for primary registration in full.

The legislator has not defined any restrictions on the number of registrations as individual entrepreneurs by the same individual. To open a previously closed IP, you do not need to obtain any special permits or pay fines.

Procedure re-registration completely coincides with the initial registration procedure

The list of documents submitted for re-registration of IP is identical to the list of documents required for initial registration. It includes:

an application for registration as an individual entrepreneur signed by the applicant (form Р21001);
passport of a citizen registering as an individual entrepreneur, and its photocopy;
certificate of registration with the tax authority (TIN of a citizen);
payment document state duty(800 rubles - in 2018);
in some cases, the IFTS may require other documents: a certificate of the presence (absence) of a criminal record, a birth certificate and others established by Art. 22.1 federal law dated 08.08.2001 N 129-FZ "On state registration legal entities and individual entrepreneurs.

The application is filled in with dark paste or in printed form(a combination of filling methods is prohibited), numbering is put on each page, the text is located only on the front side of the sheet.

The application form P21001 is included in the list of required documents when registering an individual entrepreneur

Documents can be submitted to the tax authority in person, through a representative (in this case, a notarized power of attorney to represent the interests of a citizen and a representative’s passport will be required), through Internet resources through the personal account of the Gosuslugi portal or by sending mail.

The use of electronic services implies the presence or acquisition of an electronic digital signature (EDS). When sending documents by mail, the citizen’s signature on the application is certified by a notary, the papers are sent by registered mail with declared value, an inventory of the attachment and a registered mail receipt notice are drawn up. Verification of the validity of the application to the IFTS lasts no more three days from the date of delivery.

When issuing a power of attorney for a representative, it is important to indicate the full scope of his powers, including the right to sign the application, submit documents and make adjustments. The absence of any authority in the power of attorney may cause a refusal to register an individual entrepreneur.

When submitting documents through a representative, a notarized power of attorney will be required.

The flexibility of the legal framework allows an individual entrepreneur, by excluding individual entrepreneurs from the Unified State Register and re-registration, to quickly and effectively change the type of activity, choose a more profitable niche and successfully develop a business.

Many individual entrepreneurs are faced with an unstable economic situation in the region or in the whole country, as well as with changes in market conditions or legislation. In these cases, it may be necessary to liquidate the organization and re-register the IP after closing.

This is done mainly in order to resolve some economic problems that impede the effective functioning of IP. In connection with the implementation of such a procedure in practice, individual entrepreneurs may face a number of issues.

Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

To re-register an IP, each person carrying out entrepreneurial activities must be aware of the basic order of the procedure and its benefits, as well as the main set, which must be provided to representatives of the authorized bodies.

Is it possible to

There are 2 ways to re-register an IP: limited and full. In the first case, first of all, it is necessary to clarify the reasons for the cancellation of the previous IP registration. If an individual entrepreneur was liquidated by decision of the highest judicial instances, then a person planning to carry out entrepreneurial activities will be able to submit an appropriate application to the registration authorities no earlier than through 12 months.

The next restriction on the re-registration of an individual entrepreneur is the desire of the entrepreneur to change the object of taxation within 1 year. The current legislation establishes that it is impossible to change this system within one year.

If a previously registered individual entrepreneur is liquidated on a voluntary basis by the entrepreneur himself, then the procedure can be repeated on the day of immediate closure. Such a measure, in most cases, is applied if it is necessary to change the type of ownership or direction of activity.

It should be noted that the re-registration of IP must be carried out in without fail if the entrepreneur changes his full name, date of birth or citizenship. Also, the IP must be re-registered in case of a change in the current passport of a citizen of the Russian Federation. In these cases, the classical procedure for the liquidation of an individual entrepreneur and subsequent re-registration with the same state bodies is carried out.

Simplified schemes in the process of re-registration are not provided for by the current legislation. The procedure completely repeats the process that was relevant during the previous submission of the main documentation package. Additional permissions for this operation are not required.

Persons reissuing IP should not rely on short time design

The reasons why individual entrepreneurs intend to re-register can be very different. In most cases, they are related to the intent to continue. economic activity on more favorable terms. Among other things, many entrepreneurs want to switch to alternative system taxation

The latter procedure makes it possible to increase the total annual income by reducing the level of tax payments in regional office Federal Tax Service or the Pension Fund of the Russian Federation.

Main details

Requested Documents

The procedure for re-registration of IP is possible only after the submission of a certain package of documents to the regulatory authorities. The main list of securities is regulated by Federal Law No. 129, Article 22.2.

To necessary documents include the following:

passport of a citizen of the Russian Federation or any other document with the help of which employees of state registration authorities can confirm the identity of the applicant;
individual tax number;
certificates confirming the legal grounds for the changes that have occurred - these can be documents on marriage or a change of surname;
documents confirming the fact of primary registration of entrepreneurial activity;
notification received from a representative of the Federal Tax Service that tax registration has been carried out.

It should be noted that all documentation provided by an individual entrepreneur should be transferred to the registration department only in copies. It is important to have the original on hand in case the employees of the department may have certain questions. Notarization of copies is not provided.

A package of documents can be provided personally by the applicant or his authorized representative. To confirm the authority of a trustee, it is necessary to notarize all documents. You can also get your hands on a new certificate of registration through a legal representative by proxy.

Registration procedure

For the re-registration of an individual entrepreneur, the following set of basic conditions is provided:

if the re-registration procedure is carried out by the representative of the applicant, then he must have a notarized power of attorney in his hands;
when issuing a power of attorney, it is important to indicate the list of powers that is granted to the legal representative - the written part must contain information about the right to represent interests, as well as the right to make amendments, and the presence of even the slightest inaccuracy may become the basis for refusal to register;
if an individual entrepreneur changes his place of permanent residence, then he must re-register an individual entrepreneur in the tax office that will be located at the place of registration;
only those individuals who have a permanent or temporary registration, which was issued at least six months ago, can re-register an IP.

The issue of debt

The current legislation of the Russian Federation establishes that an individual entrepreneur is liable for existing debts with his property. That is why, even if the entrepreneur has a significant debt, he will be able to stop his activities legally. The existing debt will be written off from the entrepreneur, as from an individual, through the collection of immovable or movable property.

It should be noted that claims for existing debt obligations can be brought against individual entrepreneurs within 3 years since the establishment of the organization. The duration of this period is determined by the existing limitation period.

It is also necessary to take into account the fact that if the debtor deals with counterparties on his own, then there may be problems with debts to budgetary state bodies.

In this case, upon re-registration, a certificate confirming the absence of debt to state funds may be required from an individual. Also, an entrepreneur. Which has an outstanding debt, can carry out the bankruptcy procedure on the basis of the current federal legislation, and more precisely on the Federal Law No. 127.

It should be noted that during the bankruptcy proceedings, the entrepreneur will not be able to re-register the organization for 12 months

Terms and acceleration of IP re-registration after closing

Re-registration of IP after closing has certain deadlines design. The procedure for liquidation plays a decisive role in determining the actual time frame within which it is possible to re-register an individual entrepreneur. The liquidation procedure itself can be carried out both voluntarily and judicially.

In case of voluntary liquidation, the IP can be re-registered on the day the case is actually closed. If the liquidation was initiated by the court. Then the entrepreneur will not be able to carry out activities for 1 year, even in cases where the court did not issue a special ruling.

An accelerated procedure for re-registration of IP is not provided. Re-registration is carried out in the same manner as at the time of initial registration.

Possible barriers

The current legislation establishes objective reasons that may not allow the re-opening of an individual entrepreneur. These restrictions are temporary and become invalid after the expiration of the established period of the ban. This term may be 1 to 5 years.

The grounds for restricting the possibility of re-registration include the following:

a ban on entrepreneurial activities, which was issued as part of the consideration of the case by the highest courts - restrictions may arise after a person violates the current tax legislation with the issuance of an appropriate decision based on the provisions of the Criminal Code of the Russian Federation;
initiation of bankruptcy proceedings against an individual entrepreneur - in this case, the suspension of the rights to carry out activities is carried out on 12 months;
closure of the previous IP by the decision of the courts - re-registration can be carried out only one year from the date of the actual decision.

The terms for suspension of the right of an individual to re-register an IP are calculated from the moment the person is excluded from the unified state register of the EGRIP. After a certain period of time, which is indicated by the judge during the proceedings, the entrepreneur will be able to carry out the re-registration procedure. For re-registration, it is necessary to carry out the standard registration procedure with the regional body of the Federal Tax Service.

The difficult economic situation in the country and imperfection legislative framework lead to the fact that entrepreneurs are trying to solve some of their problems by closing the IP and re-registering it. At the same time, many entrepreneurs are interested in how soon they have the right to reopen an IP after closing. To answer this question, it is necessary to understand the reasons why the IP was liquidated and how the liquidation process took place.

Who benefits from closing and reopening IP;
How many days can I open an IP after closing;
Is it possible to close the IP and immediately open it;
How to re-register an IP.

Why entrepreneurs close and immediately open IP

The reason why citizens decide to engage in entrepreneurial activities is clear to everyone. It lies in the desire to organize your own business. But there can be many reasons for closing an IP:

economic failure;
lack of income;
desire to change the type of activity;
transition to another system of taxation.

The number of people who want to know how to stop commercial activities is constantly growing. Some of them really don't want to do business anymore, while others want to continue their commercial activities, but on more favorable terms for themselves. It is the latter who are interested in whether it is possible to open an IP after closing and whether such actions are allowed by law.

Any actions related to the beginning or termination of activities are documented. All individual entrepreneurs and legal entities are required to register with the tax authority.

Important! From a legal point of view, there is no such thing as "closing an IP". The tax service calls the process of termination of activities of legal entities liquidation, and for individual entrepreneurs - cancellation of registration. The term "IP closure" is used because it is more convenient. It implies a complete or partial stoppage of the activities of an individual entrepreneur.

Indeed, the law provides for the possibility of opening a closed IP. The state is quite loyal to individuals engaged in commercial activities. Individual entrepreneurs are at the very bottom of the private business pyramid. These usually include small production shops, outlets markets, service industries. It cannot be said that they possessed significant property or monetary resources. Therefore, individual entrepreneurs are most sensitive to changes in the economy. Some enterprises do not withstand competition, others want to do new business. The flexibility of the law allows individual entrepreneurs to quickly change the direction of business development and occupy a more profitable niche.

The World of Business website team recommends that all readers take the Lazy Investor Course, where you will learn how to put your personal finances in order and learn how to get passive income. No enticements, only high-quality information from a practicing investor (from real estate to cryptocurrency). The first week of training is free! Register for a free week of training

How long does it take to reopen an IP after closing?

Cancellation of registration occurs both on a voluntary basis and by a court decision. This is a key point for those who deal with the question of when he will be able to open a closed IP again.

When re-opening an individual entrepreneur, it is very important whether an individual voluntarily ceased his commercial activities or by a court decision. Litigation regarding the annulment of IP registration is carried out in such cases:

the entrepreneur is not able to pay the necessary amounts of taxes and fees to the budget;
the state of the business does not allow to pay off debts.

If as a result judicial trial If a decision is made that the IP is being liquidated, then an individual will be able to register again only after 12 months. When the period for the prohibition of commercial activities expires, it will be possible to re-pass the registration procedure and open a closed IP.

Important! If the IP was liquidated voluntarily, then it can be re-registered on the same day. It is convenient to resort to such a measure for those who want to change the type of activity or form of ownership.

In this case, it is enough to go through the standard IP cancellation procedure, and then re-register. Of course, this applies only to those individual entrepreneurs who do not have debts to:

the state budget;
suppliers;
intermediaries;
contractors;
goods customers;
service consumers.

Features of opening an IP after closing

Important! When an individual has gone through the procedure for canceling the registration of an individual entrepreneur, he has the right by law to proceed with the execution of the documents necessary for registration. Since you are not registering for the first time, you already know that it is carried out by the tax authority to which you belong at the place of registration.

The list of documents that you prepare corresponds to the list of those documents that you provided for the initial registration. It includes a passport and its photocopy, a certificate of no debt, a receipt for payment of the state fee and an application.

In the same way as with the primary one, you can go through this procedure on your own or with the help of trusted persons. They can be your acquaintances, on whom the power of attorney is issued, or representatives of a law firm. Usually, those who are not sure of the correctness of their actions resort to the help of professionals.

Sometimes entrepreneurs are interested in whether it is possible to re-register under a simplified scheme. Unfortunately, there are no such procedures. Regardless of the time you register an IP, all actions must be repeated again.

Thus, in order to reopen a closed IP, no special permissions are needed. But accelerated registration for those who have already passed it before is not provided. The procedure for re-issuing an IP is completely the same as the initial registration.

If you do not have debts, then you can do this immediately after the previous registration is canceled. The exception is individuals who are prohibited from engaging in commercial activities by a court decision.

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:

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.
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 contributions to the Pension Fund for him in excess of the amount of remuneration.
In the case of continuing activities in a new status, the need to again conclude agreements with all counterparties with whom he plans to continue cooperation: either as an individual or on behalf of a legal entity, the founder of which he plans to become after the IP is closed.
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:

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.
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.
Fill out an application for state registration of an individual entrepreneur in the form P21001 (form, sample filling).
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.
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.
Submit documents to the IFTS in the chosen way.
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.

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 federal executive body authorized by the Government of the Russian Federation.
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 activities. 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:

Payment of taxes, fines and penalties to the tax office.
Dismissal and full settlement with employees, if the individual entrepreneur has them.
Transfer of insurance premiums for yourself.
Preparation and submission of declarations for the past period (even if this is not a full reporting year).
Deregistration in the FSS (for individual entrepreneurs with employees).
Closing a bank account.
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 may be completed by hand (in black ink). 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 pension fund. 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.