Re-registration of an individual entrepreneur. Is it possible to restore the IP after closing it?

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 legal consultants who will do all the work for you for a certain amount.

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 in capital letters of Courier New font 18 points high, if filling out the form manually - only in black ink 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 websites fias.nalog.ru or the Russian Post, various abbreviations and codes must necessarily 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 resubmitting and not paying the state fee again 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, along 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 carry out a whole range of 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 of the termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity” is filled out. 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, generate and submit to the tax office a package of documents: an application and a state duty - in case of non-personal submission, they must be certified by an electronic signature (when submitted online) or by 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 only a passport and a certificate of termination of business activity from the applicant.

Documents to be kept

After the status of an individual entrepreneur is terminated, documents and reporting must continue to be stored, for a minimum of 4 years for tax reporting and 6 years for reporting on fees and contributions - in case of disputes and audits 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 arising questions, perhaps the most frequent one should be noted - the question of the need to submit, together with the application to the tax office, a certificate from the PFR on the absence of debt - at present this is not a prerequisite for closing an IP.

Many modern entrepreneurs are interested in the question - is it possible to close an IP, according to a legal procedure, and open it again after a certain period? After all, it often happens that an individual entrepreneur (IP) is faced with the need to temporarily suspend work, for financial, personal or any other reasons. But any difficulties can be overcome, and after a period of crisis, the stage of restoring the lost potential and building up new opportunities begins. In 2017, significant tax incentives are provided for entrepreneurs who decide to restore their business or start a new one.

Presence of legal restrictions

Thus, is it possible to open an IP that was officially closed and deregistered with the Federal Tax Service? The answer is unequivocal - yes. Russian legislation does not provide for any restrictions for citizens wishing to engage in entrepreneurial activities in 2017, provided that all stages of the process associated with the registration of an individual entrepreneur are observed in full.

How many times can you go through the process of opening a sole proprietorship and are there any restrictions and time frames in order to start a business again? In fact, there are no restrictions in this area, and the entrepreneur can close and then open the IP again as many times as it seems to him possible and appropriate.

An important point in the process of re-opening an IP is the absence of any preliminary debt for the enterprise, or unresolved issues with the Pension Fund or the Social Insurance Fund.

In fact, the only condition that is mandatory for opening an IP again in 2017 is its regulatory closure at the previous stage of existence.

The IP closing algorithm is a rather complicated financial and legal procedure, which consists of the following steps:

• repayment of tax debt;
• submission of reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS;
• drawing up and filing an application for deregistration;
• closing a bank account;
• deregistration of KMM;
• submission of documentation.

In view of the existing legal and technical features of each stage, they are worth considering in more detail.

At the first stage of liquidation of the enterprise in 2017, the entrepreneur must resolve all issues related to tax debts, filing a declaration and paying possible fines. Previously, the closure of an IP was possible only if it did not have any mortgage, tax or other nature, but for 2017 there is the possibility of closing an IP with debts. However, it is worth remembering that if at the time of closing certain types of economic obligations of the IP are still relevant, their accrual will not stop, but may result in additional fines and sanctions.

When submitting reports, it is important to clarify whether the individual entrepreneur has any types of unpaid taxes or duties that you might simply not have known about.

You can get all the necessary information from the tax office, where it is recommended to reconcile all tax documentation. It should be noted that the mechanism for accruing tax penalties from individual entrepreneurs takes place according to a simplified single tax scheme - and for 2017 it is planned to further simplify the entire process of taxation of individual entrepreneurs and make it as transparent as possible.

An important point in the process of the final payment of tax debts in 2017 is the completion of the relevant receipt, indicating the financial details of which is very careful. Any mistake can result in the document being invalidated. In addition, a receipt for payment of the state fee, which is 160 rubles, is filled out separately.

When all the debt is repaid, the entrepreneur with the available receipts must contact the Pension Fund, where all documentation is reconciled. In the event that the absence of outstanding obligations is confirmed, the Pension Fund issues a full calculation to the entrepreneur and puts a permit visa on the completed application for registration.

The procedure for filling out the application is quite simple and does not require a significant investment of time. The form of the established form itself can be downloaded on the website of the tax service, and if you have any additional questions related to filling out an application, you can also get advice from the tax office, or from a qualified lawyer who protects the rights of individual entrepreneurs.

After the application is completed, together with the State Registration Certificate and the passport, the documentation package is submitted to the tax control authority.

An application for closing an IP must be submitted at the place of registration, that is, in the very department of the tax service where you were involved in the procedure for opening your enterprise. For 2017, this rule remains relevant.

Closing a current account

In principle, this paragraph in 2017 is not mandatory under the law. But, as experience shows, it is better to go through this procedure in order to avoid future undesirable financial and legal conflicts.

When the account remains unclosed, the IP formally continues to exist, and it may be difficult to open it again later. In addition, settlement funds may remain on the account.

In order to liquidate this account, you must fill out an appropriate application at the bank, the form of which can also be obtained from the official resource of the Federal Tax Service.

How much time is given to an individual entrepreneur to close a current account? E this issue is not clearly regulated, but in any case, when it is closed, it is necessary to notify the tax control authorities of the fact of liquidation of the bank account. Failure to comply with this paragraph will result in economic and legal sanctions.

After the entrepreneur has fulfilled all the obligations prescribed to him, the procedure for closing the IP is actually completed. The tax service is obliged to consider the documentation provided, after which it makes a decision to terminate the activities of the individual entrepreneur and remove it from the state register.

Within five working days, the entrepreneur is obliged to visit the tax office again, where he will be issued a document indicating the formal termination of the life of an individual enterprise.

At the same time, it is recommended that all the data specified in the certificate be carefully checked, since if errors are subsequently found in this document, it may be invalidated, which will entail significant economic sanctions.

Data on the enterprise are removed from the Unified State Register of Individual Entrepreneurs, although nominally an individual enterprise, closed in 2017, remains a financially and legally responsible entity, and the current tax period can last up to 5 years from the date of deregistration.

Entrepreneurs are advised to keep all reporting on activities and primary documentation, and be prepared for the fact that even after the IP is closed, it may become the object of an on-site inspection by fiscal control authorities. The newly created enterprises will go through other databases and have their own tax history.

The possibility of re-opening: "for" and "against"

If, after a period of economic difficulties, you decided in 2017 to reconstruct your business, it is worth considering - is this step really an effective solution? You can move along the route already passed before, or you can try to implement some new interesting project.

In any case, if the preliminary closure procedure was carried out in full, and you have no unfulfilled obligations to the state or employees of your enterprise, in 2017 you can use the developed brand and continue its activities in a new format. In this case, the key to your success lies in rethinking the accumulated experience and choosing a new effective development strategy.

As for the procedural aspects, the registration process itself does not differ from the one by which you registered the IP for the first time. The only thing is that the tax service and other government agencies have already accumulated a certain history of your financial activity and it is much easier to identify your company.

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What if I want to reopen an IP after I closed it 3 years ago?

Closed without debt.

Are there time limits or something else?

Konstantin J.

You can open the IP again at any time.

Natalia Chelovan

To do this, you will need a passport, an application for registration and payment of state duty.

How to open an IP again

You need to register with the tax office at the place of residence. For this you will need:

1. Fill out Form P21001. You can do this on the Tinkoff-Business website.
2. Pay a state duty of 800 rubles. You can create a receipt for payment on the website nalog.ru.
3. Make a copy of your passport.

If all documents are in order, after three working days you will receive from the tax office:

1. Record sheet of the Unified State Register of Individual Entrepreneurs - EGRIP.
2. Notice of registration of an individual with the tax authority as an individual entrepreneur.

If you closed the IP on a voluntary basis, then there should be no problems. In general, the IP re-registration algorithm is no different from the first registration.

How many times and when can I apply for re-registration of IP

Difficulties can arise only if you still have debts to the budget or counterparties, or if you were closed due to bankruptcy or a court decision.

Barriers to re-registration of IP

Problems with re-registration of individual entrepreneurs are mainly related to the forced termination of activities. If the previous time you terminated your bankruptcy activities, then you will be able to register as an individual entrepreneur again no earlier than in a year.

If the court for some reason forbade you to engage in entrepreneurial activity, then you can register no sooner than this ban becomes invalid. All debts of an individual entrepreneur upon termination of his activities are transferred to him as an individual.

You will not be able to register an IP if you are already an IP. This is explained as follows: IP is just a special status of an individual. If you can open several companies at once, then you cannot be two individual entrepreneurs at the same time. One individual - one IP.

If you have a question about business, taxes, acquiring or individual entrepreneurs, write to: [email protected] We will answer the most interesting questions in the magazine.

Deregistration of a merchant can occur for a variety of reasons. Often this is a desire to change the field of activity or something else. Therefore, the question of when it is possible to open an IP after its closure is quite relevant in a small business environment. For information on how and in what period you can restore activity, read our instructions.

Voluntary and forced

Re-obtaining a permit to conduct activities depends on the reasons for which the IP was liquidated. can be carried out due to two groups of reasons:

1. Voluntary cancellation of registration. The reasons may be the desire to change the type of activity, tax regime, place of residence. Re-registration after closure is often easier and faster administratively than doing the above procedures in the usual way.
2. "Forced" closure by court order. The procedure can be carried out in connection with a court verdict that prohibits a citizen from doing business, cancellation of a visa for foreigners and other reasons.

The first group of reasons does not impose any restrictions on the resumption of activities. Law No. 129, which regulates the procedure, does not contain norms that would describe the number and timing of procedures for the voluntary opening and closing of IP. Therefore, after the cancellation of the permit to conduct activities, the IP can immediately apply for a new registration.

In case of voluntary closure after the cancellation of the permit to conduct activities, the IP can immediately apply for a new registration.

Obtaining a permit for commercial activity is no different from the standard procedure that you already went through when you registered an IP for the first time. A package of documents is submitted to the tax office, and after five working days you again receive the status of a legal merchant.

The situation is different if the registration of the merchant has been annulled by a court. In this case, registering again immediately will not work. In the event of bankruptcy, the limitation period is one year. If the activity was terminated due to the expiration of the visa, then it will be possible to resume registration only after the renewal of the document. Well, if the business permit was annulled by a court verdict, then you can become a merchant again only after serving your sentence. Or successfully challenging the decision of the servants of Themis.

In any case, the resumption of entrepreneurial activity is possible, therefore, even if it did not work out once, go for it.

Individual entrepreneurs in a number of cases close individual entrepreneurs and stop doing business. Cancellation of IP registration is carried out in several cases:

• Changing of the living place.
• Lack of business development prospects.
• The need to change the tax system.
• Receiving subsidies from the state.
• Carrying out bankruptcy proceedings.
• Other personal circumstances that prompted the termination of business activities.

After some time, with the disappearance of circumstances, a person can open the IP again as many times as he likes. When canceling the registration, the entrepreneur does not avoid debts received in the course of doing business. Amounts not paid in a timely manner to the budget to business partners are repaid voluntarily or involuntarily with the participation of bailiffs. Consider some of the reasons for the closure of IP.

State subsidizing of business

In a number of regions there are several programs of state support for small businesses. Entrepreneurs at the opening can apply to the municipality for financial support for the start. Entrepreneurs are eligible to apply for subsidies:

• In the first years after registration.
• When submitting a long-term development business plan to the municipality.
• Having chosen production, agriculture and similar forms as areas of activity.
• Planning to create new jobs in the region some time after the opening.

The peculiarity of subsidizing directed only to newly formed enterprises leads to the need to close the IP and reopen an individual enterprise.

One of the significant benefits for entrepreneurs is the use of tax holidays. The benefit is the provision of a period with exemption from the payment of part of the taxes. Relaxation of obligations is established by regions for certain types of activities of newly organized enterprises.

Change in the form of taxation

In a number of regimes, the change of form can be carried out from the beginning of the tax period - the calendar year. If an entrepreneur wishes to apply a simplified system in the presence of a general taxation regime or vice versa, the transition is made only at the end of the tax accounting period.

If the situation with taxation becomes critical and approaches bankruptcy, in this situation it makes sense for an entrepreneur to consider closing an individual entrepreneur and opening a company before the end of the tax period. In practice, there are cases of tax evasion through such options. An on-site inspection, if carried out at closing, has a reduced period and a limited time frame. It is no secret that such control measures are carried out without due diligence.

Carrying out bankruptcy proceedings

In cases where an individual entrepreneur has a significant amount of debt obligations, an entrepreneur, along with an individual, can initiate bankruptcy proceedings or start a process at the request of creditors.

The bankruptcy procedure may not be related to the obligations of the individual entrepreneur, but be related to the debts of an individual. In any case, if the process is brought to the bankruptcy procedure, in which a bankruptcy trustee is appointed, the IP is closed on the basis of the requirements of the Arbitration Court.

All options for closing an IP allow you to open it without regard to deadlines. An exception is the cancellation of registration carried out during the bankruptcy procedure. You can open a new company without forming a legal entity again only after a year has passed.

IP re-registration procedure

Entry into the state register of an individual entrepreneur is carried out at the place of registration of an individual. One of the main documents submitted to the territorial branch of the IFTS is the TIN certificate. Upon re-registration, the document will be available to the person in an unconditional manner.

The procedure is performed personally by an individual or his representative. Several conditions are put forward:

• In case of participation of another person, it is necessary to present his passport and a power of attorney certified by a notary.
• The power of attorney must contain a list of issues within the competence of the person. The text part of the document indicates the right to submit, make changes, receive forms. Any inaccuracies may result in rejection.

When moving to a new place of residence and registering with a territorial body, the question of registration arises. Entrepreneurs with a permanent residence permit or a temporary form for a period of more than 6 months are subject to registration.

The following must be submitted to the registration authority of the IFTS:

• An application for opening an IP, drawn up using the form P21001.
• The main document to confirm identity is a passport presented by a person in the original and copies of all completed sheets. If the entrepreneur is acting by proxy, the representative must present his own passport in addition to the applicant's document.
• Copy of TIN certificate.
• Receipt of payment of state duty. The payment document is implemented only if the required details are met. Data can be found in the IFTS.

When drawing up an application, you must follow the filling rules specified in the instructions. The document is drawn up as part of the mandatory sheets for registration, while extra blank pages are not attached.

When filling out, the requirements are taken into account:

• Filling is done only in dark ink by hand or in printed form.
• Each of the sheets is to be numbered.
• The text part is located on one side of the sheet.

As part of the application information - codes of permitted types of activities OKVED. When you re-open the choice will not be difficult. The entrepreneur, after doing business, has complete data on the purpose and use of codes. If the purpose of re-registration is subsidizing, the selection of OKVED must be approached carefully.

Documents may be submitted by mail or electronically. When ordering the forwarding of forms by mail, it is necessary to have a notarized signature on the application. The package of documents is sent with a declared value, an inventory of the investment and a return receipt.

When registering an IP electronically, a person will need to open a personal account and purchase an EDS.

Re-registration of individual entrepreneurs in the presence of debts to the FIU

A feature of the termination of the activity of an individual entrepreneur is the possibility of canceling the registration with the presence of debts. Liabilities may include debt to partners and to the FIU. If the entrepreneur himself pays off with private individuals, then the IFTS may have questions about debts to the budget.

It is necessary to pay off obligations to the Pension Fund before submitting documents, even if the payment deadline (for example, for fixed contributions) has not yet come up. When registering, the IFTS may require a certificate from the FIU on the absence of debt. Before submitting documents, it is advisable to find out how many forms to submit for registration.

Reasons preventing the re-opening of IP

The legislation establishes reasons that do not allow immediately re-opening an IP. The reasons are temporary and become inactive over time - from one to several years.

Limiting grounds include:

• Prohibition to engage in entrepreneurial activities, issued by decision of the judicial authority. The restriction may arise after a person violates tax laws with the issuance of a decision under the Criminal Code of the Russian Federation. The period after which it is possible to register an individual entrepreneur is indicated in the decision of the judicial authority.
• Excitation in relation to the person of the bankruptcy procedure. Suspension of rights is made for 1 year.
• Closing of the previous IP by decision of the judicial authority. Re-registration is made after 1 year.

The term for suspension of the rights of a person to re-register an IP is calculated from the date of exclusion of the entrepreneur from the USRIP register. After the time specified by the judicial authorities, you can re-register.

There are no legal restrictions on the re-registration of IP. It is necessary to follow the standard registration procedure in the IFTS.