If an individual entrepreneur suspends rather than terminates his activity, no formalities are required for this. It is enough to submit zero reporting to the tax office only in due time. A special case is mandatory contributions to extrabudgetary funds. They will have to be done regardless of whether business is being conducted or not.
It is necessary
- - information about the average number of employees, equal to zero;
- - zero tax return;
- - zero book of income and expenses;
- - a computer;
- - access to the Internet;
- - account in the service "Electronic accountant" Elba "(you can demo).
Instructions
Step 1
The first document on the deadline is information about the average number of employees. They must be submitted by all entrepreneurs, including those who do not carry out activities, and those who lead it, but do not have employees. The deadline for filing last year's tax information is January 20.
You can download the information form online or get it from your tax office. In the required column, an entrepreneur who has no employees indicates zero.
The service for generating a document and transferring it to inspections via telecommunication channels is available free of charge in the "Electronic Accountant" Elba service. To do this, select the submission of information on the average number of employees in the list of urgent tasks on the "Reporting" tab.
Step 2
The next required document is a tax return. It must be submitted to the inspectorate no later than April 30 or the first working day in May, if this date falls on a weekend.
The easiest way to create it is using the online service "Electronic Accountant" Elba. The algorithm of actions is the same as in the previous step. On the "Reporting" tab, you must select the submission of the declaration in the list of urgent tasks, and the document generated by the system is saved to the computer, so that later print, sign and take it to the tax office in person, or send it by mail, or transfer it using the service via the Internet. Both services are free of charge.
Since you have not completed the section on income and expenses, the system will automatically create a zero document.
Step 3
The last reporting document for the tax office is the book of income and expenses, which must be certified by the inspectorate.
The best option is to use "Elba" again, fortunately, this service is free and available to holders of a demo account.
To generate a zero book of income and expenses, you need to go to the "Income and expenses" tab and, without filling it out, click on the corresponding link. The resulting document remains to be saved on a computer, printed out and taken to the tax office, and then picked up ten days later.
