The activities of individual entrepreneurs in the Russian Federation are quite common. But due to incapacity, “out of season”, lack of profit, sometimes need to suspend.

Is this real

Within the framework of the legislation of the Russian Federation, the possibility of suspending individual entrepreneurship not expected. It is incorrect to believe that in case of termination of business, entrepreneurs are exempt from taxes, fees and other contributions to the state treasury. No one exempts you from submitting documents - declarations, reports, certificates, etc.

If you look at the situation from the other side, fulfilling your duties is not a difficult process, especially considering the fact of filing zero returns and not paying taxes on revenue/profit.

Possible options

Suspension of the activities of individual entrepreneurship for a certain period impossible. However, if there is an urgent need, an alternative solution is considered. The simplest course of action is to close the individual entrepreneur.

No factors prevent you from re-registering as an individual entrepreneur and resuming your activities. This will free you from the need to replenish the state treasury and other contributions.

For the procedure to be successful, perform several classic actions. If you approach the matter with the proper level of responsibility, the registration will take several hours.

Must be brought to the tax office at the place of registration a number of documents.

1. Application on form P65001. Fill in with a ballpoint pen or using an electronic device. Corrections and blots are not allowed. If you do not follow this rule, the tax authorities will not accept the paper.
2. Receipt receipt, which will confirm the fact of payment of the state fee. When closing an individual entrepreneur, the contribution amount is 160 rubles.
3. Certificate from the Pension Fund of Russia. It is not necessary to provide it, since the tax authority sometimes requests it on its own.

5 days after submitting the package, a document is taken away that will confirm the fact of termination of activity. Subsequently, you will have to submit reports to the Social Insurance Fund and inform the Pension Fund about the closure of the individual entrepreneur. If a cash register is used in the settlement process, it will also have to be deregistered, otherwise there is a risk of “running into a fine.”

When the decision is made to resume activities, you will have to go through a similar procedure at your place of residence. The time period between the closure of an individual entrepreneur and re-registration is not established, therefore a set of measures is carried out at any time as soon as the decision is made to engage in entrepreneurial activity.

Legislative norms

Since, within the framework of the current legislation, there are no reasons for suspending the activities of an individual entrepreneur, there are no legislative acts either. All existing regulatory documents are based on the fact that activities cannot be suspended, but only terminated.

The right to carry out entrepreneurial activities is given to all citizens who wish to do so within the framework of the Constitution of the Russian Federation, Art. 34, according to which individual entrepreneurs can fully use their rights and undertake to comply with the terms of the law.

As for the procedure for state registration of an entrepreneur, it is regulated by Federal Law No. 129 and the Civil Code of the Russian Federation. According to paragraph 5 of Art. 5 of the Law, if the information changes, the businessman informs the tax authorities. Termination of activities and re-resumption is carried out within the framework of the same legal norms.

Federal Law No. 154 assumes a number of changes. Thus, there is no single document regulating the suspension of the activities of individual entrepreneurs. There are separate regulations that should be relied upon.

Practical experience

Stopping an individual entrepreneur's business is illogical. The law does not establish deadlines for starting and finishing activities; the registration procedure may even be unlimited. During the suspension of the case in fact the law still obliges the business owner to fulfill his obligations.

If the individual entrepreneur has not worked for a long time, but this form of ownership is still registered, then there are obligations to submit reporting forms. Moreover, it is required to make fixed contributions to the Pension Fund, as well as transfer other amounts to the required accounts.

If an entrepreneur does not receive income, served zero declaration. If you have hired employees, you should not forget about the duties of a tax agent and respect the labor rights of employees.

If speak about consequences, then during the suspension of activities they are not observed. The main thing is that there are no violations of the current legislation. But in life there are various situations that force an individual entrepreneur to end his activities.

Sample application and content requirements

If documents are submitted on one's own, then it is enough to ensure that paragraphs 1 and 2 of the form are filled out and signed later. Form P26001 was adopted in July 2013. A sample application paper looks like this.

1. The first line - strictly in the center - is the title of the document, the second line is an explanation. It is written “Statement on...”.
2. Clause 1 - information about the individual entrepreneur - OGRN, full name, INN.
3. Please issue the documents to the applicant or send them by mail. Provide contact information – phone number, email address.
4. Information about the person who certified the authenticity of the signature by a notary - notary, deputy, official who has the appropriate authority.

Payment of taxes and other obligations

Despite the fact that the individual entrepreneur has actually stopped working, his obligations are still assigned. He is responsible to:

• tax authorities, regularly paying fees;
• insurance services;
• Pension Fund of the Russian Federation;
• contractors and partners.

The activity ceases with documentation only after all debt obligations will be fulfilled. This takes more than one month.

What conclusion can be drawn

Thus, termination of the activities of an individual entrepreneur in fact requires either documented termination or payment of contributions. Suspension of work by law not provided.

The temporary suspension of activities is described in the video.

Registration of a business imposes a number of obligations on a citizen. Often, payment of taxes and fees is not directly related to the actual income received. That is why, when unfavorable market conditions occur, experts recommend temporarily suspending commercial activities. Since the law does not contain a legal mechanism, solutions must be sought independently. In practice, two approaches have emerged.

Ways to suspend commercial activities

The law recognizes only three options for changing the status of an entrepreneur. Merchants can notify about starting a business, make adjustments to their information, or apply for deregistration. It is impossible to officially freeze activities.

1. Liquidation. Experts found a solution in the absence of restrictions on the number of registrations. Individuals can start a business multiple times. If the actual cessation of the activities of an individual entrepreneur is expected for a long period, it makes sense to exclude information from the unified register. In this case, the obligation to pay fixed insurance fees and submit reports will be removed.
2. Suspension without liquidation. The merchant has the right to retain his status. To minimize the fiscal burden, you will need to draw up a number of documents, as well as organize regular submission of zero declarations.

Lawyers remind that “freezing” can be a sanction. Appropriate decisions are made by regulatory services when serious violations are detected. The blocking period does not exceed 90 days.

How to suspend activities to avoid paying taxes and fees

The simplest solution is to completely stop commercial operations and send zero reports to regulatory authorities. In this case, the entrepreneur will have to transfer the cost of the insurance year to the Pension Fund and the Federal Compulsory Medical Insurance Fund of the Russian Federation. The tax burden will depend on the chosen regime.

You can avoid paying fixed contributions to extra-budgetary funds in the following cases:

• conscription;
• maternity leave, child care up to one and a half years;
• deprivation of the opportunity to conduct business as a result of moving with a military spouse or diplomat spouse;
• caring for a disabled child, a relative over the age of 80, a disabled person of the first group.

Long-term cessation of activity must be documented. The procedure for exemption from fees is established by law 400-FZ of December 28, 2013. In particular, Article 12 contains a list of periods included in the insurance period. The rules for confirming pension rights are clarified by government decree No. 1015. A direct reference to the norm is present in paragraph 7 of Article 430 of the Tax Code of the Russian Federation. Detailed explanations on this matter were given by the Federal Tax Service of Russia in April 2017.

You can stop taxes by:

1. UTII. Termination of contracts for the use of premises or vehicles. The task is to officially get rid of objects of taxation.
2. USN and OSN. This will require stopping business operations.
3. PSN. You simply don’t have to purchase a patent.

If the merchant was on the general system, it is better to switch to a special mode. In this case, the number of documents and the level of risk will be reduced several times.

What reports will an entrepreneur have to submit?

It will be possible to completely abandon the filling out of declarations and unified forms only after the liquidation of the individual entrepreneur. Temporarily stopping activities, the businessman is obliged to organize the sending of zero reports to the inspectorate. Payers of the simplified tax system will have to submit documents annually, entrepreneurs for UTII - every quarter. Maintaining the general taxation system will require the preparation of declarations for VAT, personal income tax and other mandatory payments. The service of generating and sending reports during the period of business “freezing” is provided by accounting centers.

Fines and sanctions for violations of the suspension order

The unhindered resumption of the activities of individual entrepreneurs is possible only with proper registration. Lack of income from business activities does not protect a businessman from fines. If a businessman took a vacation without closing the company and without submitting reports, severe sanctions will be applied to him. Negative consequences will be:

• fines in the amount of 1 thousand rubles for the absence of each declaration;
• arrears on fixed contributions;
• penalties for amounts not paid on time.

It will not be easy to challenge the accruals, because the courts classify complete passivity as bad faith.

Lawyers advise approaching the suspension thoughtfully. If you have to abandon the business for several years, it makes sense to close the individual entrepreneur. The cost of re-registration is only 800 rubles. The risk of presenting arrears, fines and penalties in this case is minimal.

The status of an entrepreneur should be maintained in order to maintain business reputation during a short period of “freezing”. The zero reporting option is suitable for holders of licenses, patents, permits and approvals. A colossal amount of funds is spent on obtaining such documents, and liquidation leads to their revocation.

It happens that an individual entrepreneur, for some reason, thinks about suspending his activities for the duration. Many questions arise here: from how to do this, what documents to draw up, etc. This article will help you understand this process.

Is it possible to suspend an individual entrepreneur’s activities?

In general, the legislation of the Russian Federation does not contain such a concept as “suspension of the activities of a private entrepreneur.” It turns out that business can only be stopped, but cannot be stopped for a while? Documented, yes. It won't work that way. If an entrepreneur does not conduct business, then before he liquidates his individual entrepreneur status, no legal consequences will follow.

Thus, to the question: is it possible to suspend the activities of an individual entrepreneur, the answer will be negative. Neither the Civil Code nor other legislative acts provide for a procedure for temporarily stopping the activities of a state of emergency. Accordingly, there is no legislative concept of “application for suspension of individual activities.” You also cannot find other types of forms and forms for registering a business stop. That is, if you close your points of sale or otherwise cease to carry out your business, you do not need to notify the territorial department of the tax office.

If you still cannot conduct business, then before you suspend the activities of the individual entrepreneur (not carry out any actions for the purpose of generating income), you should understand the consequences.

There are often cases when a temporary cessation of business activity is inevitable. There are no prohibitions here. If you want, work, if you want, don’t. But no one will free you from taxes and reports.

Individual entrepreneur status for an individual is unlimited; there are no restrictions on the validity period of an individual’s registration as an individual entrepreneur. No one will force you to work and do business.

The main thing, when stopping your private practice, you need to know that no one will relieve you of your responsibilities to government agencies and foundations.

As before, you will have to report to the tax office, submit documents to the Social Security Fund, Pension Fund, etc.

Under some taxation systems, you will need to submit a zero return, and you will not need to pay. If a single tax on imputed income is applied, then the payment remains. The fixed fee to the Pension Fund cannot be canceled either. If you simply stop filing reports and paying fees, you will certainly be subject to fines and penalties. You will not resolve this issue through the court, since this is legal according to the law.

The only way out, not to pay taxes and fines, is to liquidate your individual entrepreneur status, and when you decide to resume business, re-register as a businessman. The only costs in this case will be payment of state duties: for closing the state of emergency status - one hundred and sixty rubles, and for opening an individual entrepreneur again - eight hundred rubles. Compared to the fixed costs of suspending a business (taxes, reports, contributions to funds), the cost of duties will be small.

What to do if you need to close an individual entrepreneur: Video

There are situations when running a business is temporarily impossible for some reason. Is it possible to suspend the activities of an individual entrepreneur for this period without closing it with the tax office? Does such a procedure exist? Let's look into this in the article.

○ Legislation in the field of business activities.

The current legislation has clear regulations for the procedure for registering the beginning and termination of the activities of an individual entrepreneur. Suspension of work at the request of a businessman is not provided for by law.

Opening or closing an individual entrepreneur is a citizen’s right. Once the status of individual entrepreneur is registered, a person can be deprived of it only in cases provided for by law. Lack of profit or actual non-conduct of business are not such grounds.

Clause 1 of Art. 22.3 Federal Law No. 129 of 08.08.2001 “On state registration of legal entities and individual entrepreneurs”:

State registration upon termination by an individual of activities 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 applicantform, approved by the federal executive body authorized by the Government of the Russian Federation.
• Payment documentstate duty.

Please note that applications for temporary suspension of activities are not provided for by law.

○ Is it possible to suspend activities?

So, an individual entrepreneur cannot suspend activities for a short period of time. Until the official termination of activities, the entrepreneur must fulfill certain obligations to the state, funds and contractors.

There is only one way out of this situation - closing the individual entrepreneur and subsequent re-opening when activity resumes. A citizen can carry out these manipulations endlessly.

○ Is it possible to simply “not work”?

A businessman may not actually operate, but he will not receive an exemption from his obligations under the law. He will also have to:

• Provide reports, declarations and other documentation to government agencies.
• Transfer mandatory contributions for yourself to the Pension Fund and the Federal Compulsory Medical Insurance Fund.

Thus, despite the lack of profit, you will still have to pay the prescribed insurance premiums. If this is not done, the citizen will be held administratively liable.

Additional costs arise if there are 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.

If work is suspended for a while, you can agree with employees to terminate the employment contract. If they do not agree, the dismissal will be considered illegal.

✔ Maintaining the tax burden.

Until the individual entrepreneur ceases to operate in accordance with the procedure established by law, he must report to the tax office and pay mandatory payments. The size of these payments depends on the applicable taxation system.

Thus, businessmen operating on OSNO or simplified tax system have the right to submit zero declarations, that is, there is no need to transfer any funds in the absence of profit. Entrepreneurs working on UTII or PSN must make mandatory payments, regardless of whether they are operating or not.

✔ Obligations to the Pension Fund.

Regardless of the presence or absence of employees at an individual entrepreneur, you will still have to pay contributions to the Pension Fund for yourself. There is no need to submit reports.

If an individual entrepreneur has employees, their rights cannot be infringed. When there is no activity and no wages are accrued, employees can be placed on leave without pay. In this case, reporting to the Pension Fund will be zero and there is no need to pay contributions.

The vacation option is not always possible. In such a situation, you will have to pay wages, and, therefore, calculate and pay taxes and contributions to funds.

○ Is closing an individual entrepreneur an option?

Closing an individual entrepreneur is the only way out to avoid paying taxes and fees. In the future, when circumstances change again, it will be possible to register again as an individual entrepreneur and resume activities.

It is important to take the necessary actions provided by law. There are not many of them.

✔ Putting things in order.

Before closing an individual entrepreneur, it is necessary to resolve all issues with employees, contractors and the tax office. You will need to list payments on all debt obligations and prepare the necessary papers.

Preparatory steps include:

1. Payment of taxes, fines and penalties to the tax office.
2. Dismissal and full settlement with employees, if the individual entrepreneur has them.
3. Transfer of insurance premiums for yourself.
4. Preparation and submission of declarations for the past period (even if this is not a full reporting year).
5. Deregistration from the Social Insurance Fund (for individual entrepreneurs with employees).
6. Closing a bank account.
7. Deregistration of a cash register, if it was used.

After putting things in order, you can proceed to the next steps.

✔ Drawing up an application.

When closing an individual entrepreneur, the established application form P65001 is used. The document can be filled out by hand (in black ink in capital letters) or on a computer (Courier New font, 18).

The application will need to indicate your full name, INN and OGRNIP, 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 placed in the presence of a Federal Tax Service employee.

✔ Providing a receipt for the fee.

In addition to the application, a receipt for 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 information. You can also get it at the territorial tax office.

The receipt is paid at bank branches, in the Internet banking system or through a terminal.

✔ Extract from the Pension Fund.

Previously, it was necessary to attach a certificate from the Pension Fund to the application and receipt. 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 the contribution to the Pension Fund or not at the time of closure of the individual entrepreneur. According to tax legislation, payment can be made until December 31 of the current year.

Clause 1 of Art. 423 Tax Code of the Russian Federation:
The billing period is a calendar year.

In life there are often situations related to the notorious human factor: illnesses, problems, revaluation of values. Due to this, many entrepreneurs stop running their business. At the same time, many are concerned with the questions: is it possible not to completely stop, but only to suspend on legal grounds, and how to suspend the activities of an individual entrepreneur?

According to Russian legislation, it is impossible to suspend the activities of an individual entrepreneur; only complete closure of the business is possible. However, there is no prohibition on suspending the state of emergency.

But this does not mean that a businessman can do whatever he wants: cases that have been stopped for a short time are registered according to the documents as actually valid, which means that the business owner is obliged to continue paying taxes, wages to his employees, etc.

The first step in the suspension of the activities of the individual entrepreneur will become, which depends on:

• If the emergency is a payer of UTII, you should submit an application to the tax service for deregistration as a payer, because declarations with zero profit will most likely not be accepted. When an entrepreneur decides to resume his activities, he must submit an application for reinstatement as a payer.
• In the case when an individual entrepreneur pays taxes according to the OSN scheme, he will have to submit a zero VAT return and annual 3-NDFL reporting (you can view the form). The period in which the individual entrepreneur did not receive profits and did not make expenses will not be taxed.
• If the individual entrepreneur uses, then there is no need to notify about the suspension of activities. All you need to do is file a return with zero income. In this case, tax for the “zero” period will not be accrued.

Important! After deregistration as a payer has taken place, the individual entrepreneur is obliged to pay fixed contributions, because Suspension of activities does not relieve liability for payments.

However, they can be paid not during the period of suspension of activities, but later, when the individual entrepreneur resumes his work (for payers of UTII and simplified tax system).

Next step will become, if any:

• A good solution would be put employees on unpaid leave, in this case, wages are not accrued or paid. The reporting will be zero, and the state of emergency will not have to pay fixed contributions. If this option is not possible, you need to think through the procedure in advance.
• If an individual entrepreneur works only for himself, then he is obliged to pay contributions to the PRF and the Federal Tax Service only for himself. It is worth noting that When suspending its activities, a private enterprise is still obliged to pay these taxes!

Closing an individual entrepreneur

If the shutdown is planned for a long period, the best choice would be For this emergency you will need:

1. Application for closing an individual entrepreneur according to form P26001 (you can download)
2. Receipt for
3. Passport of a citizen of the Russian Federation

Attention! The document is not required for the Pension Fund of the Russian Federation, because The PRF itself will send it to the tax office as part of the exchange of data within these departments.

Before submitting an application to close an individual entrepreneur, it is better to contact to the PRF for reconciliation of payments in order to exclude the presence of debts.

Documents can be submitted personally to the private entrepreneur, through a representative (must be notarized), using the electronic service for submitting documents to the state. registration.

On the sixth day from the date of submission of documents, the individual entrepreneur receives a Unified State Register of Individual Entrepreneurs in the event of an agreement with the closure of the business (if there were no unpaid taxes, fines, etc.). In case of refusal, the emergency worker receives a document explaining the reason.

Debt to the PRF is not a sufficient reason for refusing to close an individual entrepreneur. The PRF may impose a fine, but the private entrepreneur will pay the debts as an individual.

After a complete stop of an individual entrepreneur’s activities, it is possible to start a new business. If you do not know exactly how long it is planned to close the business, it is better to close the individual entrepreneur completely.

In addition, in this case, the individual has the right to receive benefits from the Social Insurance Fund. This requires:

1. Be registered with the FSS
2. Pay voluntary contributions to the fund (once a year - at the end of December or once a quarter)
3. These contributions must be paid for the previous year: if an individual entrepreneur plans to go on maternity leave in 2016, contributions for 2015 must be paid.

The amounts of benefits are recalculated annually, but a pregnant individual entrepreneur is entitled to:

• A one-time payment for the birth of a child is about 16 thousand rubles.
• Child care benefits: RUB 2,700. for the first, for the second – 5,500 rubles. and so on.
• The payment for early registration at the antenatal clinic is about 500 rubles.

Consequences of suspending the activities of an individual entrepreneur

If an individual entrepreneur has not violated the legislation of the Russian Federation, the suspension of the state of emergency does not face any consequences. But whatever the reason for this decision, it is worth remembering that in addition to mandatory payments to the Pension Fund, Social Insurance Fund, Federal Tax Service, taxes, etc., the entrepreneur must be prepared for an audit from the tax service, because at the documentary level, his activities continue.

In case of non-payment of fixed contributions, the tax office will charge fines for late payments, failure to submit reports and other fees. Going to court would be inappropriate: the law is on the side of the Russian Federation, the Social Insurance Fund and other departments.

To save the situation in such cases, it is used. However, remember that bankruptcy can only be declared through the court.

The state, as a rule, provides a certain period allowing the individual entrepreneur to restore its activities and rehabilitate the business if it is declared bankrupt: the entrepreneur’s loans are refinanced, if any, etc.

If there is no improvement in the financial situation, the property of the individual entrepreneur is sold (no more than 25% of the total property). The proceeds are used to pay off debts to funds and other credit organizations.

List of property not subject to sale:

1. The only suitable housing that belongs to the individual entrepreneur himself or his family
2. Prizes, awards, medals
3. Livestock and premises for its maintenance
4. Personal items that are not luxury items
5. Rehabilitation aids (e.g. wheelchairs for people with limited mobility)
6. Household items, also not subject to luxury tax and some others.

Summing up, I would like to emphasize once again that the best solution would be to close an individual entrepreneur: this will avoid unnecessary waste of money and time, worries and paperwork. The procedure for completely stopping the activities of a private enterprise is not so complicated, and opening an individual entrepreneur again is also easier than subsequently declaring oneself bankrupt.

However, if you are an individual entrepreneur and work only for yourself, without staff, You can suspend the activities of your individual entrepreneur without serious consequences. Just don’t forget to pay taxes and submit invoices on time.

How to suspend the activities of an individual entrepreneur - watch the video with recommendations from a lawyer: