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Elimination of individual entrepreneur


FREE CONSULTATION: : (044) 227-09-93


Services include

  • Preparation and submission of the necessary documents to the state registrar at the place of registration of the FLP; Representing FLP in the state registrar at the state registration of termination of activity of FLP;
  • Preparing the necessary documents for inspection activities FLP tax authorities;
  • Representing FLP with tax authorities during the tax inspection;
  • Preparing the necessary documents for an audit of the FLP to the Pension Fund;
  • Representing FLP in the Pension Fund during the audit;


The cost can vary depending on the individual entrepreneur (debts to the budget, contractors, etc.)

Required documents

  • notarized power of attorney;
  • extract from EDRPOU (certificate of state registration of FLP);
  • the original documents, which are issued by the STS taxpayer (certificates, patents, information on Form N-4 OPP, other references, etc.)
  • notification of withdrawal of registration of the payer of the single social contribution;
  • statements, which was submitted to the tax authorities and the Pension Fund during the activity of the FLP;
  • book of income and expense;
  • primary documents confirming expenses FLP (contracts, acts of reception and transmission of the executed works, overhead, etc.);
  • other relevant documents (determined individually for each client).

Additional information

Stages of liquidation FLP

1. The first step is to present the state registrar application for termination of the FOP indicating information about the procedure and the term declaration of the creditors of their claims in respect of which the state registrar submits to the USR record of decisions of individual entrepreneurs to terminate the business activities and issue a relevant description.

2. The next and most difficult step is the removal of payroll accounting in the tax, which should apply the appropriate application of deregistration. Based on the application the tax inspector appointed documentary unscheduled inspection of FOP. By conducting such checks should close all bank accounts FOP, get extracts from such accounts and submit to the tax authority for tax reporting periods where such statements are filed.
For inspection tax inspector must provide several documents, including a book of income and expenditure, primary documents proving income and payroll expenses (contracts with suppliers, lease premises, acts of reception and transmission of work performed, checks, bills, employment contracts with employees etc.), and other documents at the request of the tax inspector (such as bank statements FOP). The results of the check in case of violations of tax laws inspector is an act and impose appropriate penalties, the amount of which depends on the nature of the infringement (the most common violations are late filing of tax returns, the debt with tax payments, lack of primary documents, etc.). In the absence of violations of the tax inspector is issued a special certificate (in practice occurs quite often).
After all payments and penalty tax authorities issued a certificate of no debt (22-OPP), which is valid for 2 months.

3. The third step is to get in the Pension Fund certificate of no debt to pay a single social contribution, which should apply the appropriate application, which in particular should attach copies of documents obtained tax authorities (OPP forever 22, an act (certificate) Verification DPI). On the basis of such declaration PF appointed body test, prior to which it is necessary to submit reports on the Single Contribution payable (periods where such statements are filed).
According to the results of the audit in case of violations imposed appropriate penalties (the most common are fines for late reporting), which is issued after payment of a certificate of no debt to the Pension Fund and other social insurance funds (valid for 1 month.)

4. The final step is the termination of state registration of individual entrepreneur, for which you must apply to the State Registrar with a completed application form (Form 12) to which are attached certificate received by the tax office and pension funds. On its basis the state registrar entered an entry to the USR and issued a notice of suspension of state registration of FLP. From this point PE activity is considered terminated.

Liquidation (termination) private entrepreneur

Typically, after the termination of an individual business there is an urgent need for the state registration of such termination, because even if an individual carries on business, it is still the owner with all the attendant consequences of this status.
To date, the registration procedure FLP termination (liquidation) is greatly simplified and it is possible to implement the state registrar in one day. But, despite this, the need for a fiscal inspection authorities and pension fund services remains urgent. But now such checks are simplified.