Liquidation of a private enterprise

From a legal point of view, it is not liquidation, but the termination of the activity of an individual entrepreneur. And this name is used by analogy with the procedure that is used for legal entities (for example, liquidation of TOV). At the same time, the termination of the activity of a state of emergency is understood as a process as a result of which a person loses the opportunity to legally carry out entrepreneurial activities.

What are the grounds for liquidating an emergency

All reasons for closing a private entrepreneur can be divided into two large groups: voluntary and compulsory. So, on a voluntary basis, an emergency is closed if there are such grounds: the

  • need to leave the country;
  • lack of benefits or development prospects;
  • creation of a legal entity on the basis of a private enterprise.

But compulsory closure occurs as a result of:

  • declaring a person bankrupt;
  • death of a person;
  • recognition of a citizen as dead or missing;
  • restriction of a person's civil legal capacity or recognition of him as legally incompetent.

How to close an individual entrepreneur (individual entrepreneur)individual entrepreneur: step-by-step instructions

Liquidation of an can be relevant in two cases: when it is necessary to suspend business activity for a while, or to end it completely. And if earlier it was enough just to go into the so-called "sleep mode", during which taxes were not calculated, now everything has changed.

Today, all entrepreneurs must pay ERUs, regardless of their income level. Therefore, now it makes no sense to show zero income, since this will not exempt from taxation. And in order to close an emergency, you will need to collect a package of documents and go through several stages.

Whatare required documentsto close

For the liquidation of an emergency to be successful, you need to prepare the following papers:

  • passport and identification code;
  • statement;
  • power of attorney (if materials are submitted by a representative).

In addition, depending on the circumstances, additional documents may be required. For example, a death certificate of a person or a court decision declaring him incapacitated. At the same time, you will also have to prepare all tax documentation, as well as submit the appropriate reports.

Stages of liquidation of an individual entrepreneur

Liquidation of an emergency (Kiev or any other city) involves going through several stages of this procedure.

  1. Entering information about the termination of activities in the Unified State Register. To this end, it is necessary to visit the state registrar and submit an appropriate application to it in the prescribed form. You can also do this online.
  2. Deregistration in the tax office. Before you cease to be registered as a taxpayer, the tax authorities and the Pension Fund will conduct checks on whether or not you have any arrears. Depending on which taxation system the entrepreneur is on, the reporting that he will need to submit at this stage will also vary.
  3. Deregistration of the ERU payer. In this case, you will have to pay a fee for all the time prior to submitting the application.
  4. Closing a bank account.

Liquidation of a sole proprietor (Kiev) can take place online. To do this, use the Diya application. In it, you will need to fill out a special form, provide all the required data and apply an electronic digital signature.

Citizens who are registered in the simplified system will also have to pay a single tax for the current month (for the 1st and 2nd groups) or for the quarter (for the 3rd group). After that, it will be necessary to draw up a declaration for the payment of a single tax for the quarter in which the sole proprietorship was terminated. This must be done no later than 40 days after the end of the quarter.

FOPs on the common system should draw up a report for the period from January 1 to the day of termination of activities. It needs to display information about property and income. Individuals are given a month for this. Within 10 days after submitting the document, you must pay personal income tax and military tax.

Closing private entrepreneur accounts in the bank: what entrepreneurs need to know

For persons who have opened accounts in banks and other financial institutions, the law establishes an obligation to notify them of the termination of their activities.

To close an account, you need to submit a corresponding application to the bank. As a rule, it is drawn up in any form. Having closed all active accounts, a person receives statements on them for a three-year period.

Is it obligatory to submit an application for verification when liquidating an emergency?

Tax audit is optional. Only in exceptional cases you may not receive the necessary documents without her. For example, if you need a certificate of the absence of debt to the state budget to travel abroad for permanent residence.

However, many experts still recommend not to ignore this stage. This is especially true for those entrepreneurs who plan to resume their activities in the future.

To conduct a check, they contact the State Fiscal Service. An audit involves working with the following documentation:

  • accounting book;
  • bank data;
  • tax reports;
  • contracts and acts.

If an overpayment is revealed during the check, the excess funds will be returned. In case of underpayment, the shortage will have to be repaid.

You also need to be prepared for the fact that when counterparties find out about the termination of your activity, if there are debts, they may demand to pay them off. Therefore, there may be litigation with creditors.

What are the terms of liquidation

The procedure for liquidating an emergency in Ukraine can take only a few days, or it can drag on for months. For everything to go as quickly as possible, we recommend that you contact the UA "Absolute". We provide the following services:

  • we carry out a comprehensive analysis of all SPD documentation;
  • we select the best liquidation option depending on the individual circumstances of the case;
  • we prepare the necessary documents and submit them to government agencies;
  • we check the payment of all taxes and fees;
  • we help to close bank accounts;
  • we provide support for the audit;
  • we receive notifications confirming the liquidation.

Our lawyers provide services in Kiev, Dnipro and other cities of Ukraine. We have loyal prices, favorable terms of cooperation and real professionals who are always ready to help you!

Почему сотрудничество с нашей компанией — правильное решение ?
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В каких сферах наша компания предоставляет юридические услуги ?
Работаем в сфере хозяйственного, корпоративного, инвестиционного, налогового,уголовного, таможенного, антимонопольного, административного и международного права.
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