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Perepelchenko Anatolii

Deputy Managing Partner

Lawyer, specializing in real estate, corporate, tax, civil and contract law, as well as litigation.

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How to properly terminate the activities of a natural person-entrepreneur?

1. Apply to the state registrar (FOP is transferred to the state suspended within 24 hours).
2. Submit an application for waiver of the simplified taxation system to the SFS body at the place of registration (for sole proprietors on a single tax).
3. To pay to the SFS body at the place of registration the appropriate taxes and fees:
– Private individuals in the general system of taxation: personal income tax and military duty based on the results of reporting;
– FOP on the Single Tax (1 and 2 groups): advance payments specified in the liquidation declaration of the EP payer;
– Private individual on the Single Tax (Group 3): tax liabilities are defined in the liquidation declaration of the EP payer.
4. Submit reports to the SFS body at the place of registration of the private individual:
– FOP on the general system of taxation: liquidation declaration of property and income (for the period from the day following the end of the previous basic tax (reporting) period to the last day of the calendar month in which the state registration of termination of business);
– Private individual on the Single Tax (1, 2, 3, groups): liquidation declaration of the EP payer (30 days from the registration of termination of business activity).
5. Pay the single social contribution (SSC) – for the entire month in which the report on SSC is submitted, inclusive. If there is a debt to pay SDRs for previous periods – to pay the existing debt.
6. Submit a report on SRS.
7. Submit a VAT return (for VAT payers).
8. Close the current account of the sole proprietorship in the banking institution and obtain a statement on the movement of funds on the account for further submission to the SFS (for the entire period of the sole proprietorship)
9. Prepare documentation for verification of the correctness of the calculation of taxes and fees for the entire period of FOP.
The last stage is deregistration in the SFS.

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