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Publication date: 12.03.2024
Lawyer, graduated from the National University "Odesa Law Academy" with honors. Since 2017, I have been specializing in legal and educational and general legal issues. I am the author of legal articles, scientific publications and articles in the educational environment. Mentor of the "Veritas" legal clinic. The owner of the legal blog "Educational_law_ua" on Instagram.
A few years ago, such a procedure for liquidating its own enterprise was quite difficult and expected. However, as of today, the procedure for liquidating the individual entrepreneur can be carried out without leaving the home using the online online services portal “Action”. This written consultation will be devoted to step by step procedure of liquidation of your individual entrepreneur. Analysis of documents of current legislation allows you to understand that for this even the participation of the state registrar does not even require, and the process itself takes no more than 5 minutes. However, here it is worth understanding certain nuances that we will talk about.
First of all, in order to close the individual entrepreneur you will need to:
authorize in the personal account “Action”, using the electronic signature;
the next step will be submitting an application for the closure of the individual entrepreneur;
further information must be automatically drawn from the Unified State Register of Legal Entities, individuals and public formations, which should be familiarized and signed.
Further documents will be sent to terminate your company’s activities. In addition, the tax authorities will receive all necessary information about the liquidation of the individual entrepreneur. It should be said that all information regarding the status of your application can be tracked in your office “Action” through the section “services”, and the message about successful closure you must receive to your own email. Thus, the USR and tax authorities at the place of registration of your entrepreneur will automatically receive information on the liquidation of the individual entrepreneur.
However, the legal analysis of the situation determines that the application submission through the “Action” does not end in the legal procedure of liquidation, because after that it is worth understanding about the following stages of such liquidation procedure. Do not forget that the former entrepreneur should also provide a tax declaration as the latest reporting to the tax authorities.
So, evaluation. legal analysis of the situation you must submit a tax declaration for a month or quarter, in which the closure of the individual entrepreneur was made. You can submit documents within forty days from the end of the quarterly period. This applies to those entrepreneurs who were on a simplified tax system. In case the activity was conducted on the general system, in this case, it will be necessary to submit liquidation report on the property status and income. Term: within thirty days after the private entrepreneur is closed. Such documents can also be submitted through the taxpayer’s office (PSU). In addition, if you have a tax debt, they should also be paid. Individuals should pay a single tax for the month in which the individual entrepreneur was closed. In case the individual entrepreneur was on 3 group – the payment for the quarter (if taxes are paid every 3 months). PEPs who were on the general tax system must within ten days after the reporting was submitted, pay the PDFO and the military fee.
Also, if you paid the ECU, it is also worth paying for the month in which the private entrepreneur was closed. After submitting the reporting documents, payment of taxes and contributions, you need to close the bank account of the entrepreneur, this can be done directly by contacting the bank or through the online procedure of your Internet bank. So if you need help, detailed lawyer's consultation can help you in closing your individual entrepreneur.
