When can you open an IP after it is closed? Close an individual entrepreneur and open it again after some time: legal nuances and practical possibilities

In modern Russian conditions, running a business is not easy. It often happens that an individual entrepreneur, without calculating his strengths and capabilities, burns out and stops entrepreneurial activity. However, circumstances may change better side: then the businessman, seeing new opportunities for “promoting” the business, decides to restore the individual entrepreneur again. A number of difficulties await him along this path, which can only be overcome by thoroughly studying all the nuances of the procedure.

Possible reasons for closing an individual entrepreneur

Why do people start training? entrepreneurial activity, it is clear to everyone: there is a desire to earn income from one’s legitimate occupation. But why the individual entrepreneur stops functioning, we will have to figure it out.

The reasons for liquidating a business may be forced, that is, not related to the desire of the entrepreneur and planned by the businessman himself. Therefore, the possibility of secondary discovery of IP often depends on their nature.

An individual entrepreneur who has closed his business must know the nuances of reopening his business.

Table: classification of reasons for closing a business

The constantly used terms “open an individual entrepreneur” and “close an individual entrepreneur” are commonplace and do not have a legal nature. From a legal point of view, it is correct to talk about registering a citizen as an individual entrepreneur and terminating business activities. But the legal terms in this case are too difficult to understand; more convenient expressions have taken root in everyday life.

Voluntary closure of individual entrepreneurs

Often, the reason for terminating individual entrepreneurial activity is the lack of profit that the individual entrepreneur was counting on at the time of registration. It happens that a businessman decides to change his type of activity; there are also personal reasons (for example, moving to another city, lack of desire to continue the business he started, etc.).

The possibility of reopening depends on the reason for closing the IP.

Often there is a need to change the taxation system (for example, switch from a general taxation regime to simplified system). This is only possible after the end of the accounting period. calendar year, so sometimes it’s worth closing the business and re-opening the individual entrepreneur without waiting for problems to arise.

In certain regions Russian Federation Entrepreneurs, by the nature of their activities, can apply for any subsidies from the state or preferential taxation only in the first years of their existence after registration. This may make it necessary to close and reopen a sole proprietorship.

Tax holidays for individual entrepreneurs in the Chelyabinsk region

It is important to understand that the closure of an individual entrepreneur does not relieve the entrepreneur from liability to creditors for financial obligations. According to the law, a businessman is liable for the existing debt with all his property. Unpaid debts are returned by the citizen voluntarily, otherwise they are collected forcibly. The general period for filing a claim in court is three years from the date the debt arose.

Forced liquidation of individual entrepreneurs

In cases where, by a citizen’s own will or at the request of his creditors, a bankruptcy procedure is initiated against an individual entrepreneur and bankruptcy proceedings are introduced with the appointment of an arbitration manager, the individual entrepreneur is closed on the basis of a judicial act.

In the event of a court injunction, business activity is terminated

A ban on carrying out business activities may be a consequence of violations of tax or other legislation by the individual entrepreneur. In the event of a court injunction, the activities of the individual entrepreneur are terminated.

There is a category of entrepreneurs who were forced to close their business due to objective circumstances. But if the situation improves, they would like to continue business for more favorable conditions. Such citizens are concerned about the question of whether it is possible to restore or reopen an individual entrepreneur after closure, as well as how soon the law allows this to be done.

Deadlines for secondary registration of individual entrepreneurs

Not every circumstance that caused the closure of an individual entrepreneur allows a citizen to reopen his business. The decisive point in the question of the possible time frame for re-opening an individual entrepreneur is: on whose initiative the business was liquidated.

If the citizen’s activity is terminated voluntarily and there is no debt to creditors, then he can re-register as an individual entrepreneur immediately. In this case, it is enough to go through the usual procedure for terminating the activities of an individual entrepreneur and then register the business again. An entrepreneur has a choice: to continue his previous activities or change his profile.

If an individual entrepreneur is closed voluntarily, a new individual entrepreneur can be registered immediately

When, by a court verdict, a citizen is prohibited from carrying out activities as an entrepreneur, secondary registration of an individual entrepreneur is possible only after the expiration of the restrictions specified in the judicial act.

If a bankruptcy procedure has been carried out against an individual entrepreneur or his activities are prohibited by order of the court, then the citizen will be able to register the business a second time only after one year from the date of entry into force of the court decision.

The period for the emergence of the right to secondary registration is calculated from the moment the businessman is excluded from the Unified state register individual entrepreneurs (USRIP).

Nuances of re-opening an individual entrepreneur

All actions related to the start, change or termination of business activity are subject to recording tax authority. Entry and exclusion from the Unified Register is carried out at the place of registration individual

. At the same time, the legislation does not provide for simplified or accelerated procedures for secondary registration of individual entrepreneurs. Regardless of the time a citizen opens an individual entrepreneur, the procedure for secondary registration coincides with the procedure for primary registration in full.

The legislator has not determined any restrictions on the number of registrations as an individual entrepreneur by the same individual. To open a previously closed individual entrepreneur, you do not need to obtain any special permits or pay fines.

The re-registration procedure is completely identical to the initial registration procedure.

and individual entrepreneurs."

The application must be filled out with your own hand in dark paste or in printed form (a combination of filling methods is prohibited), each page is numbered, and the text is located only on the front side of the sheet.

Documents can be submitted to the tax authority in person, through a representative (in this case, a notarized power of attorney to represent the interests of a citizen and a passport of the representative will be required), through online resources via Personal Area portal "State Services" or by sending mail.

The use of electronic services requires the presence or acquisition of an electronic digital signature (EDS). When sending documents by mail, the citizen’s signature on the application is certified by a notary, the papers are sent by registered mail with declared value, an inventory of the attachment and postal registered notice about delivery. Verification of the validity of the application to the Federal Tax Service lasts no more than three days from the moment of delivery.

When issuing a power of attorney for a representative, it is important to indicate the full scope of his powers, including the right to sign an application, submit documents and make adjustments. The absence of any authority in the power of attorney may cause refusal to register an individual entrepreneur.

When submitting documents through a representative, a notarized power of attorney will be required.

The flexibility of the legal framework allows an individual entrepreneur, by excluding individual entrepreneurs from the Unified State Register and re-registration, to quickly and effectively change the type of activity, choose a more profitable niche and successfully develop the business.

The question - is it possible to open an individual entrepreneur and close it and open it again? is of interest to entrepreneurs who have unstable income from their business or are forced to abandon their activities for some time due to a number of prevailing circumstances. They may or may not be foreseen. Factors that most often influence liquidation and re-registration - moving to another locality(applies to those who are discharged from one place to another), loss of business development potential, disaster(if property was damaged), deterioration in the health of the entrepreneur, change in the taxation system.

Your business does not always bring the desired profit. In some cases, an entrepreneur does not have time to engage in an individual entrepreneur that is open. For example, he has a stable job and does not get around to his business. Here another question arises - how to close an individual entrepreneur if there was no activity. It is important to know here that no one is interested in what an entrepreneur does. The main thing is that it is legal. But whether he conducts his activities with an open individual entrepreneur or not is unimportant. He is obliged to pay taxes according to the system he has chosen. The procedure for closing an individual entrepreneur, and in fact its liquidation, does not depend on whether the activity was carried out or not. The registration procedure in this case is the same for everyone.

Individual entrepreneurs resort to the procedure of closing an individual entrepreneur for the following reasons:


The procedure for registering a new business does not change. The entrepreneur must again collect the entire package of documents for registering an individual entrepreneur.

In fact, a business is being liquidated and a new one is opening, independent of the first. After which the entrepreneur receives new papers - documents on registration with the tax service, pension fund and an extract from the state register.


It is not always that the closing of an individual entrepreneur, and then its opening, goes smoothly. You can speed up the process of re-registration of a business if you carefully prepare for it.

  • pre-pay the entire amount of taxes. If an entrepreneur is remembered as a malicious debtor, it will be very difficult for him to open an individual entrepreneur again;
  • hand over everything Required documents to the pension fund and statistics department. The question cannot be relevant - how to restore an individual entrepreneur after closure, until the entrepreneur submits all reports regarding the conduct of his previous business. He must do this independently or by proxy;
  • obtaining documents for deregistration of individual entrepreneurs. The tax service prepares the paperwork based on the application submitted by the entrepreneur. The procedure for closing an individual entrepreneur, if the businessman is clean before the law and has no debts, takes from 1 to 3 working days, depending on the workload of the government agency.

All possible obstacles to resumption of work can only arise when the entrepreneur conducted his activities illegally and evaded mandatory payments and contributions. Restoration of the individual entrepreneur's registration certificate is not provided for by law. This document is canceled when the business closes.

There is one more nuance - is it possible to open an individual entrepreneur after its problematic closure? If the closure of a business occurred on the entrepreneur’s own initiative, then he can start a new business almost immediately. The main thing is to have no debts. For an entrepreneur who is interested in how to close an individual entrepreneur if no activity was actually carried out, this is especially relevant. There are no financial manipulations - no problems with cancellation and further registration of the business.

In the case when the closure of an individual entrepreneur is made by a court decision, begin new activity it won't be possible soon. An entrepreneur is allowed to resume work after at least a year.


Many businessmen are also interested in the question of how to restore an individual entrepreneur if there are financial problems. The legislation does not exempt an individual from paying taxes if the entrepreneur has ceased his activities. He must pay everything on time or he is waiting for administrative punishment.

You can renew an individual entrepreneur after closure if you have debts, adhering to the following recommendations:

  • do not delay payments. This applies not only to taxes and insurance premiums, but also to loans. You shouldn’t wait for the IP to be canceled by decision judicial authority. Pay out wages if there are hired employees, it is necessary first of all;
  • It’s good to think everything over and consult with a lawyer. Some entrepreneurs, already a month after opening, are interested in how to close an individual entrepreneur. What provokes them to do this is low profits or working in debt. Don't rush to conclusions and try to get out of the financial hole.

The legislation does not regulate how many times an individual entrepreneur can be opened and closed. Often it is not possible to do this, because there is red tape with papers. After the business ceases to exist, it is necessary to account for all financial manipulations, otherwise further problems with the law may arise.

To properly close your business, you need to know all the legal subtleties, so the help of a specialist in this matter is quite relevant.


You can start your business in a new way after receiving official papers on the liquidation of your previous business. They can be obtained by having debts, but this is not welcomed by either the state or creditors. Documents for re-opening an individual entrepreneur after closure may be submitted on the same day when papers on the termination of previous activities are received.

  • carry out analysis. You can open an individual entrepreneur after closing quite quickly, but it’s worth thinking about it and also calculating how profitable it will be. In order not to be at a loss again, it is necessary to take into account previous mistakes;
  • draw up a business plan. After the closure of an individual entrepreneur, fresh ideas often arise for opening a new business. When registering an activity, a business plan can be provided to the tax service to confirm the seriousness of your intentions;
  • prepare a new package of documents. You can use the opportunity to re-open a business if you have all the permits. To register a new individual entrepreneur, you need all the same documents as when registering your first business, plus certificates of debt payment.

You shouldn’t give in to the temptation and continue running your business, but unofficially. This can result in a particularly large fine and a ban on doing business in the future. The Tax Service informs entrepreneurs when they can reopen their business after the closure of an individual entrepreneur.

It is not advisable to ignore notices from the pension fund and insurance companies. If an entrepreneur does not submit reports on his activities and does not pay his bills, his business may be terminated by a court decision. Opening a business again if you close an individual entrepreneur yourself can be done faster and without problems, when there is an opportunity to quickly recoup it. In cases where the activity is terminated by a court decision, starting a business is not so easy. Sometimes you have to wait up to 5-7 years.

Many people have a lot of questions that need to be answered correctly: where to start, how to manage accounting, how to correctly fill out the necessary documents, to whom and how to report for a certain period, and many others. After all, as you know, ignorance of the law does not exempt you from responsibility. And untimely or unreliably submitted reporting may serve as a reason for big problems. In order to prevent this and get necessary information in a short but informative format, we have prepared this article.

Let us remind you that the main purpose of registering a small business as an individual entrepreneur is to make a profit, and not a one-time profit, but a systematic one. In order to achieve the set goal, avoiding all the pitfalls, avoiding mistakes and misunderstandings with the law and, as a result, getting the desired profit, a private entrepreneur needs to carefully and thoroughly study and remember a lot of necessary information.

Legal assistance to individual private entrepreneurs

Every individual entrepreneur, operating on the territory of the Russian Federation must know that:

Keep in mind that the amount of tax on PSN and UTII is fixed and in no way has any connection with the income received, while the amount of tax on Unified Agricultural Tax, simplified tax system and OSNO depends directly on income. It turns out that in many cases the PSN and UTII modes can be called the most profitable. Please note that if a small entrepreneur is an individual entrepreneur, then the OSNO mode is suitable for him. Otherwise, special tax regimes are much simpler and more profitable. Basically, private entrepreneurs choose them.

Each individual entrepreneur can choose the tax regime independently. However, in this issue there are time restrictions. For example, it can be carried out only within 30 days from the date of registration of an individual entrepreneur, or until December 31 when switching from the New Year to these modes.

But about bank accounts abroad you need to independently report to the tax office (Article 5 of the Law of April 2, 2014 No. 59-FZ, subparagraph “b”, paragraph 1, paragraph 11 of Article 1 of the Law of April 2, 2014 . No. 52-FZ, part 2 of article 12 of the Law of December 10, 2003 No. 173-FZ).

6 . About whether it is necessary use in your activities cash machine . Perhaps this is the question that worries many newly minted individual entrepreneurs. After all, for not knocking out a check you can get a considerable fine.

So, let’s dwell on this issue and examine it in more detail. According to the law, in the case of receiving cash for goods or services, it is a mandatory factor.

Since 2012, tax inspectors have been monitoring compliance with cash discipline. Previously, banks handled this function. Violation of cash discipline is punishable by a fine of up to 5,000 rubles.

7 . The fact that, in comparison with legal entities, an individual entrepreneur is obliged pay for yourself. This is the minus that distinguishes an individual entrepreneur from a legal entity.

However, there are also grace periods during which you can avoid paying insurance premiums. These include periods:

  • passing military service in case of conscription,
  • for caring for a disabled child or a person over 80 years of age,
  • for child care until he reaches the age of 1.5 years.

Everyone else is required to pay contributions, regardless of whether the business of an individual entrepreneur is profitable or unprofitable, whether you work in another place, etc. If an individual entrepreneur has employees, he will have to pay insurance premiums for them.

8 . After you are concluded with the first employee, you need to register with the Social Insurance Fund and the Pension Fund. You need to register with the Social Insurance Fund within 10 days, and with the Pension Fund - within 30 days. Penalties for violating this clause exceed 10 thousand rubles.

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 counterparties.

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 in government bodies reports, declarations and other documentation.
  • 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 on termination 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 take null 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.

At the same time, it is important to perform necessary actions which are 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 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 fee receipt.

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 necessary data. 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.

What should I do if I want to open an individual entrepreneur again after closing it 3 years ago?

Closed without debt.

Are there any time limits or some other restrictions?

Konstantin Zh.

You can re-open an individual entrepreneur at any time.

Natalia Chelovan

To do this, you will need a passport, an application for registration and payment of the state fee.

How to re-open an individual entrepreneur

You need to register with the tax office at your place of registration. To do this you will need:

  1. Fill out form P21001. You can do this on the Tinkoff Business website.
  2. Pay the state fee of 800 rubles. You can create a receipt for payment on the website nalog.ru.
  3. Make a copy of your passport.

If all documents are in order, after three working days you will receive from the tax office:

  1. Record sheet of the Unified State Register of Individual Entrepreneurs - Unified State Register of Entrepreneurs.
  2. Notification of registration of an individual with the tax authority as an individual entrepreneur.

If you closed the individual entrepreneur voluntarily, then there should be no problems. In general, the algorithm for re-registration of an individual entrepreneur is no different from the first registration.

How many times and when can you apply for re-registration of an individual entrepreneur?

Difficulties can arise only if you still have debts to the budget or counterparties, or if you were closed due to bankruptcy or a court decision.

Obstacles to re-registration of individual entrepreneurs

Problems with re-registration of individual entrepreneurs are mainly associated with forced termination of activities. If the previous time you stopped working through bankruptcy proceedings, you will be able to register as an individual entrepreneur again no earlier than in a year.

If the court for some reason prohibits you from engaging in entrepreneurial activity, then you will be able to register no earlier than this prohibition expires. All debts of an individual entrepreneur upon termination of his activities are transferred to him as an individual.

It will not be possible to register an individual entrepreneur if you are already an individual entrepreneur. It is explained this way: an individual entrepreneur is simply a special status of an individual. If you can open several companies at once, then be two at the same time individual entrepreneurs it is forbidden. One individual - one individual entrepreneur.

If you have a question about business, taxes, acquiring or individual entrepreneurs, write: [email protected]. For the most interesting questions We will answer in the journal.



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