To close the individual entrepreneur in this way, you must do the following:
1. If you do not have an electronic signature (qualified electronic signature), you should register it. This can be done at the Centre of administrative services, PrivatBank, through authorized or private firms.
2. By electronic signature, you must register or authorize (if already registered) in the citizen's office at diia.gov.ua.
3. Then fill in the online application form. All the necessary information is stored in the system, but you need to check that it is correct and sign the application with an electronic signature.
4. The signed application is automatically sent to the registrar, the closing information will be sent to the tax service.
5. The status of the application can be checked in the citizen's office. The individual entrepreneur‘s closure notification will appear in the office and will be emailed.
6. After that, be sure to deregister at the Taxpayer Service Center at the place of registration.
PAY ATTENTION:
To close the individual entrepreneur, you must pay taxes and submit tax reports. Depending on your tax system, the reporting requirements and requirements will be slightly different:
If you worked for a simplified tax system, you would have to pay a single tax for the month in which the individual entrepreneur was closed, or quarterly if you were in Group 3 of the single tax. After payment, you must file a single person tax payer declaration for the quarter that closed the individual entrepreneur (for example, if you discontinued your individual entrepreneur in May, you should file a 2Q filing). You can file a declaration within 40 days after the end of the quarter. This can be done online in the Taxpayer Office.
If you have worked under the general tax system, you must file a liquidation statement of property and income within 30 days of closing the individual entrepreneur. These reports are filed from the beginning of the year until the day you closed the individual entrepreneur. Within 10 days of reporting, you will have to pay personal income tax and military levy. Liquidation statements can be submitted online in the Taxpayer Office.
Regardless of your tax system, you have to pay the Single Social Contribution for the month in which the individual entrepreneur was closed and submit a single social contribution liquidation statement for the period from the beginning of the year to the individual entrepreneur closing date within 30 days. Liquidation statements can be submitted online in the Taxpayer Office.
In addition to paying taxes and reporting, it is important to:
If you are licensed (for example, for sell alcohol or cigarettes), you should revoke it.
If you have a business bank account, you should also close it.
