ACTIONS WHEN CLOSING FOP

 Doing business is carrying out business activities at your own risk in order to make a profit. However, not every business becomes profitable, and therefore in some cases there is a question of cessation of economic activity. And if from an organizational point of view everything is clear, then the legal side needs clarification, if you still have to close your private individual.

 That is, here we will briefly describe the general procedure for closing entepreneur. To begin with, you must apply for the closure of a private individual to the state registrar. The form of such a statement, which can be filled in electronically and then printed or filled in by hand, can be found on the website of the Ministry of Justice of Ukraine.

 Such an application can be submitted either at the place of registration to the Center for Administrative Services or online through the portal "ACTION". After that in the state register the record on the termination of entepreneur of economic activity is made.

 Next, you must pay all taxes, usually SDRs and a single tax, calculated including the last month of activity. You must pay the full minimum contribution of SSC and the single tax, regardless of how many days in the last month of the entepreneur worked.

Next, you must close all bank accounts. The application is submitted directly to the bank.

 The next step is to apply for a waiver of the simplified taxation system. Although the law does not oblige, and the state registrar must provide the changes to the State Tax Service, we recommend that you apply to speed up the liquidation process and to be removed from the EP.

 The liquidation statements are then submitted. If the sole proprietor is on the simplified taxation system, it is filed within 40 days after the end of the reporting quarter in which the entrepreneur stopped. Report type - reporting.

 If you send the report by mail or submit it manually, it is recommended to write "liquidation" at the top. If the sole proprietor is in the general system of taxation, the reporting is submitted within 30 days from the date of termination of the sole proprietorship. Regarding the SRS report, the sole proprietor submits a report on the D5 form within 30 days according to the type of the “liquidation” report.

 Private individuals, as a payer of SRS, are removed from the register of a payer of SRS only after an unscheduled inspection. Checks can be expected for a significant period of time, so for a long time the private individual will be in the register of the payer of SRS.

 As for the recommendations, we offer to keep the EDS entepreneur, because in case of problems you will have access to the electronic office of the taxpayer.

 From time to time, check the entepreneur in the register: whether you are deregistered, and whether there are no debts in the e-office in the section "status of payments to the budget." Also, all documents on the activities of private individuals must be kept for at least 3 years (the period of inspection by the State Tax Service).

 If you have any questions or need liquidation - contact the law firm "Prikhodko and Partners", we will provide you with quality services quickly!