Doing business is a rather complex, multifaceted process, and also always risky, and therefore, due to a number of objective or subjective reasons, it happens that an individual entrepreneur is faced with a problem, as a result of which further business conduct is either generally impractical, or the work of the enterprise must be suspended for a while.

Before making a decision acceptable to himself, an entrepreneur should know that in the legislation of the Russian Federation there is no such thing as “temporary suspension of the activities of an individual entrepreneur” (hereinafter referred to as IP) at the request of the owner himself. Accordingly, the activities of an individual entrepreneur can be terminated only by completely closing the enterprise by submitting a corresponding application to the tax authority at the place of its registration and completing all the formal accompanying procedures. In other words, an entrepreneur must remember that if for some reason (temporary lack of funds, illness, economic instability in the country, etc.) he cannot continue further activities, then simply “freeze” the work of his individual entrepreneur and move away from things won't work out for an indefinite period. Current codes and laws suggest that the activities of an entrepreneur can only be completely terminated - voluntarily or forcibly.

How to temporarily terminate the activities of an individual entrepreneur?

Since, as noted above, there is no such thing as a temporary suspension of the activities of an individual entrepreneur, and simply filing an application for suspension of business activities will not work, there are two possible options.

The first option is suitable for entrepreneurs who do not plan to engage in entrepreneurial activity in the coming months for a long period of time. In this case, only voluntary closure. Bearing in mind that you can voluntarily withdraw and register again an unlimited number of times, you can start the procedure for closing your individual entrepreneur, completely ceasing registration as an individual entrepreneur. An application for a complete application, in contrast to an application for suspension of an individual entrepreneur, exists and can be done as soon as the corresponding decision is made.

The second option is good for those who retire only temporarily, but do not want to lose their legal status as an individual entrepreneur, go through the closure procedure, and also in the future re-opening an individual entrepreneur. In this case, the profit-making activity itself simply ceases, but obligations to the state must continue to be fulfilled. The status of an individual entrepreneur is inherently indefinite, so formally there is no reason for the state itself to justify why you stopped receiving income, selling or buying - this issue concerns only you and the fact of temporary suspension of business activity does not need to be confirmed to anyone. At any time, right up to the very beginning of the existence of an individual entrepreneur, you can suspend your work activity for any period and as many times as you like, remembering only that without officially closing your individual entrepreneur, you retained all the obligations that you accepted during registration.

What responsibilities remain?

When choosing the second option, first of all, remember that you need to continue to submit reports to the Federal Tax Service, the Pension Fund and the Social Insurance Fund. Next are taxes and other payments. If the individual entrepreneur is on the general system (OSNO), then he submits zero tax returns, thereby showing the state the fact that the enterprise has no profit. If the individual entrepreneur is located on UTII, PSN or Unified Agricultural Tax, then the state does not care about the presence or absence of profit in this case; tax payments will need to be made in full, according to your taxation system and the rate established by local municipal authorities. In both cases, both for individual entrepreneurs on OSNO and for individual entrepreneurs under special taxation regimes, they will have to continue making payments to the Pension Fund (fixed fee) and the Social Insurance Fund.

In addition, if the company has hired employees, they will also have to continue to fulfill all obligations, that is, the duties of the tax agent, as well as the responsibilities of the employer, remain - which is a delicate point in terms of maintaining their jobs and wages. This issue must be resolved thoughtfully and taking into account the period for which activities are suspended, as well as what rights of workers need and can be preserved. Throughout the suspension, you must also continue to provide information on the average number of employees at the enterprise for each reporting period and maintain your income and expense journal.

Of course, such a scheme for suspending the activities of individual entrepreneurship brings little benefit, but still the main goal (temporary cessation of work while maintaining the status of an individual entrepreneur) will be achieved.

What if the individual entrepreneur is completely closed?

In case of complete cessation of the enterprise's activities, including the following stages.

Collection of documents:

• application for termination of activities as an individual entrepreneur, in connection with his decision to terminate (in form No. P26001, which can be downloaded on the official website of the Federal Tax Service http://reg.nalog.ru),
• a receipt confirming payment of the fee (currently the amount of the fee is 160 rubles),
• a document confirming the submission of information to the Pension Fund (according to the Federal Tax Service website, the latter is not mandatory).

Identification of the company’s debts and their payment, if any. Particular attention should be paid to the payment of taxes, the obligation to pay which ceases in the event of successful closure of the individual entrepreneur from the date of filing the application for termination of activity. But until this moment, you need to fully pay all your tax obligations within the deadlines in which they were paid during the activity.

Submission of documents for closing the enterprise to the fiscal service authorities. To do this, you need to contact the Federal Tax Service at the place of registration of the enterprise (not at the place of registration!).

Both when opening an individual entrepreneur and when closing it, the Law “On State Registration” establishes a deadline for their implementation of 5 working days. Accordingly, within 5 days the Federal Tax Service authorities will issue a certificate of state registration of termination of activities as an individual entrepreneur.

Expert opinion

Maria Bogdanova

More than 6 years of experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

It is possible to re-open an individual entrepreneur according to the new rules. From January 1, 2019, it will be possible to register as an individual entrepreneur and legal entity without paying a state fee if the package of documents required for state registration is submitted to the registration authority in electronic form. These changes have been made to clause 3 of Art. 333.35 of the Tax Code of the Russian Federation by Federal Law of July 29, 2018 No. 234-FZ.

According to the amendments, the possibility of exemption from payment of state duty is established for state registration:

• creation of legal entities (state duty is 4 thousand rubles);
• changes made to constituent documents, as well as liquidation of legal entities outside of bankruptcy proceedings (state duty - 800 rubles);
• creation of individual entrepreneurs (state duty - 800 rubles);
• termination of the activities of an individual entrepreneur (state duty - 160 rubles).

The Internet service of the Federal Tax Service of Russia “State registration of legal entities and individual entrepreneurs” will help you prepare and send to the registration authority a set of necessary documents for state registration of legal entities and individual entrepreneurs.

As a general rule, the Federal Tax Service authorities independently deregister individual entrepreneurs with the Social Insurance Fund, but only if there were no hired employees at the enterprise. If there were any, the individual entrepreneur must independently deregister with the Social Insurance Fund.

If the individual entrepreneur used cash register equipment, it must be deregistered when closing.

For entrepreneurs who have opened a bank account, the next step will be to close it by contacting the bank and submitting an appropriate application. According to the Tax Code of the Russian Federation, after closing an account, the Federal Tax Service and extra-budgetary funds must be notified of this fact within 7 working days.

If a seal was used in business activities, it can be destroyed, for which you need to turn to the services of the same company that produces seals. The seal or stamp itself, an application for its destruction, a copy of the entrepreneur’s passport are submitted to the company, and after payment for the company’s services, the seal is destroyed.

Remember that documents regarding the previous activities of an individual entrepreneur, even if the activity is completely discontinued, should be stored for at least 4 years.

The reason for this requirement is the possibility of debt collection, even upon termination of activity, both by government authorities (taxes, fees, fines and penalties), and by contractors or former employees.

The activities of individual entrepreneurs in the Russian Federation are quite common. But due to incapacity, “out of season”, lack of profit, sometimes need to suspend.

Is this real

Within the framework of the legislation of the Russian Federation, the possibility of suspending individual entrepreneurship not expected. It is incorrect to believe that in case of termination of business, entrepreneurs are exempt from taxes, fees and other contributions to the state treasury. No one exempts you from submitting documents - declarations, reports, certificates, etc.

If you look at the situation from the other side, fulfilling your duties is not a difficult process, especially considering the fact of filing zero returns and not paying taxes on revenue/profit.

Possible options

Suspension of the activities of individual entrepreneurship for a certain period impossible. However, if there is an urgent need, an alternative solution is considered. The simplest course of action is to close the individual entrepreneur.

No factors prevent you from re-registering as an individual entrepreneur and resuming your activities. This will free you from the need to replenish the state treasury and other contributions.

For the procedure to be successful, perform several classic actions. If you approach the matter with the proper level of responsibility, the registration will take several hours.

Must be brought to the tax office at the place of registration a number of documents.

1. Application on form P65001. Fill in with a ballpoint pen or using an electronic device. Corrections and blots are not allowed. If you do not follow this rule, the tax authorities will not accept the paper.
2. Receipt receipt, which will confirm the fact of payment of the state fee. When closing an individual entrepreneur, the contribution amount is 160 rubles.
3. Certificate from the Pension Fund of Russia. It is not necessary to provide it, since the tax authority sometimes requests it on its own.

5 days after submitting the package, a document is taken away that will confirm the fact of termination of activity. Subsequently, you will have to submit reports to the Social Insurance Fund and inform the Pension Fund about the closure of the individual entrepreneur. If a cash register is used in the settlement process, it will also have to be deregistered, otherwise there is a risk of “running into a fine.”

When the decision is made to resume activities, you will have to go through a similar procedure at your place of residence. The time period between the closure of an individual entrepreneur and re-registration is not established, therefore a set of measures is carried out at any time as soon as the decision is made to engage in entrepreneurial activity.

Legislative norms

Since, under the current legislation, there are no reasons for suspending the activities of an individual entrepreneur, there are no legislative acts either. All existing regulatory documents are based on the fact that activities cannot be suspended, but only terminated.

The right to carry out entrepreneurial activities is given to all citizens who wish to do so within the framework of the Constitution of the Russian Federation, Art. 34, according to which individual entrepreneurs can fully use their rights and undertake to comply with the terms of the law.

As for the procedure for state registration of an entrepreneur, it is regulated by Federal Law No. 129 and the Civil Code of the Russian Federation. According to paragraph 5 of Art. 5 of the Law, if the information changes, the businessman informs the tax authorities. Termination of activities and re-resumption is carried out within the framework of the same legal norms.

Federal Law No. 154 assumes a number of changes. Thus, there is no single document regulating the suspension of the activities of individual entrepreneurs. There are separate regulations that should be relied upon.

Practical experience

Stopping an individual entrepreneur's business is illogical. The law does not establish time limits within which activities must be started and completed; the registration procedure may even be unlimited. During the suspension of the case in fact the law still obliges the business owner to fulfill his obligations.

If the individual entrepreneur has not worked for a long time, but this form of ownership is still registered, then there are obligations to submit reporting forms. Moreover, it is required to make fixed contributions to the Pension Fund, as well as transfer other amounts to the required accounts.

If an entrepreneur does not receive income, served zero declaration. If you have hired employees, you should not forget about the duties of a tax agent and respect the labor rights of employees.

If we talk about consequences, then during the suspension of activities they are not observed. The main thing is that there are no violations of the current legislation. But in life there are various situations that force an individual entrepreneur to end his activity.

Sample application and content requirements

If documents are submitted on one's own, then it is enough to ensure that paragraphs 1 and 2 of the form are filled out and signed later. Form P26001 was adopted in July 2013. A sample application paper looks like this.

1. The first line - strictly in the center - is the title of the document, the second line is an explanation. It is written “Statement on...”.
2. Clause 1 - information about the individual entrepreneur - OGRN, full name, INN.
3. Please issue the documents to the applicant or send them by mail. Provide contact information – phone number, email address.
4. Information about the person who certified the authenticity of the signature by a notary - notary, deputy, official who has the appropriate authority.

Payment of taxes and other obligations

Despite the fact that the individual entrepreneur has actually stopped working, his obligations are still assigned. He is responsible to:

• tax authorities, regularly paying fees;
• insurance services;
• Pension Fund of the Russian Federation;
• contractors and partners.

The activity ceases documented only after all debt obligations will be fulfilled. This takes more than one month.

What conclusion can be drawn

Thus, termination of the activities of an individual entrepreneur in fact requires either documented termination or payment of contributions. Suspension of work by law not provided.

The temporary suspension of activities is described in the video.

For many entrepreneurs, the pressing question is whether it is possible not to resort to bankruptcy proceedings, but to take a break from their activities.
Sometimes, in order to prevent ruin or losses, wait for a more favorable time, or have time to solve personal problems that interfere with running a business, it is simply necessary to take some time out.

• Is it really necessary to close the case for this?
• And if you plan to return, will you have to go through it again?
• What is the most profitable and easier thing for a private entrepreneur to do in such a situation?
• How to properly document such a process?
• What are the options for non-compliance with the “protocol” and what are the consequences for the business owner?

Will the law allow “laying low for a while”?

An individual entrepreneur is called that because he conducts business at his own peril and risk, according to his own understanding, reporting to the law within the established time limits and deducting required contributions and taxes. The law does not regulate what the strategy for doing business in a private company, LLC or a single businessman is. Therefore, in case a situation arises when an entrepreneur does not consider it possible to temporarily engage in his “brainchild,” Russian legislation does not provide for special regulations.

Therefore, when asked whether it is possible to temporarily suspend the activities of an individual entrepreneur, the law does not give a positive answer. Whether or not to act in the interests of the business, whether to take any actions to make a profit or leave everything as it is is a personal decision of an individual entrepreneur. Until the enterprise is deregistered, it is considered operating, just as all licenses, permits, patents and certificates remain valid.

A registered businessman is a private entrepreneur until he has completed the actions prescribed by law to deprive himself of this status, that is, not.

PLEASE NOTE! The law allows the procedure for closing and opening an individual entrepreneur to be carried out an unlimited number of times.

The report won't wait

Since the activity is not officially closed, it does not matter to the state whether there are any movements to make a profit; this is the competence of the business owner.

Once an enterprise is officially listed as operating, it must report on its activities, even if there is no activity. The entrepreneur’s obligation to the insurance and pension funds, as well as to the tax authorities, cannot be canceled. If the businessman has employees working for him or are simply on his payroll, they will have to continue to pay guaranteed wages.

Tax reporting, as well as due contributions, must be submitted on time. If an entrepreneur, having stopped working, simply stops submitting declarations and paying due fees, he will be charged not only fines, but also late fees. Penalties, by the way, can be calculated. In this case, the court will not be on the side of the businessman, since the law considers his enterprise to be “living” until it is officially closed.

Who benefits more?

An entrepreneur who decides to temporarily retire is faced with a choice of two options:

• without actually working, continue to report to the state on time and pay the required fees;
• officially close the individual entrepreneur according to the procedure prescribed by law and be free in your actions until the subsequent opening again, if such a decision is made.

Are you a “simplifier”? It's easier for you

The first option will be more profitable for businessmen whose work is based on a simplified taxation system. Yes, they will also have to file a tax return, but since there is no activity, the income will be reported as zero. In this case, taxes will not be payable, only a fixed contribution to the Pension Fund will remain. An entrepreneur must decide for himself whether these funds and hassles are worth the status of an individual entrepreneur. Typically, it is not that difficult for entrepreneurs to file a zero return and secure their future pension. And they can return to activity whenever they wish.

An “empty” declaration (the so-called zero), even if submitted for a long time, will not have any consequences for the businessman.

Single tax payer, think twice

For those entrepreneurs who are on the general taxation system, the suspension of activities will be unprofitable. The businessman will not make any actual profit, and the expenses will remain the same, because the collections will be stable, no matter what.

It is worth considering what will outweigh: constant reports and payments that cannot be canceled, or the hassle and fees associated with the procedure for closing and, if necessary, subsequent opening of an individual entrepreneur.

The period for which the entrepreneur plans to leave the activity also matters. If there is a long period of expected inactivity, it would be more advisable to close the enterprise. Nothing will prevent you from reopening if the entrepreneur’s plans change.

Documents and registration

What statements can official authorities expect from an entrepreneur who is suspending activities? None, since formally there is no work stoppage. An application to suspend the activities of an individual entrepreneur cannot be written if there are no legal grounds for such an act. What documents do tax authorities have the right to expect from a non-working entrepreneur, besides a tax return?

1. Application for closure. If the tax authorities receive any legal application from the entrepreneur, it can only be form P65001, in which the entrepreneur asks to close the individual entrepreneur. It doesn’t matter if you fill out the form on a computer or by hand, the main thing is that it is free of blots, errors and corrections.
2. Certificate from the Pension Fund of Russia. This application must be accompanied by a certificate from the Pension Fund stating that you are registered there and are paying the required contributions. If the businessman did not manage to receive such a certificate, the tax office will request it from the Pension Fund itself.

IMPORTANT! Tax authorities are not interested in debt to the Pension Fund, if any, since these are different departments. The required contributions can be made later, the main thing is that this happens without delay according to pension legislation, if you do not want to pay a fine.

What's next?

• After 5 days, the tax office will issue the entrepreneur with a certificate stating that from now on he is a former entrepreneur: the activities of his individual entrepreneur have been terminated.
• After another 12 days, he will need to report to the Social Insurance Fund and notify the Pension Fund of the termination of his status.
• If a current account has been opened, care must be taken to close it, otherwise it will be charged a monthly maintenance fee, even if no more funds are received into it.
• If an entrepreneur had a cash register for payments, it must be deregistered, otherwise a fine will be charged.

And I want to work again!

The law provides an individual entrepreneur with the opportunity to decide for himself whether he wants to carry out entrepreneurial activities, and how soon to return to it, if this issue is resolved. The period between closing and opening an individual entrepreneur can be absolutely any. Re-registration takes place according to the established procedure with the same tax authority.

Results and conclusions

1. It is impossible to suspend the activities of an individual entrepreneur without ceasing to fulfill obligations to the state.
2. An entrepreneur who is not conducting business must retain all the statuses and powers of an employer:
   • submit a tax return with a zero profit column;
   • pay a single tax, if required by registration;
   • pay a fee to the Pension Fund;
   • continue to keep a ledger of expenses and income;
   • submit data on the number of staff;
   • pay wages if employees are not fired.

“is a question that individual entrepreneurs often face when difficulties arise in their business or they want to take a short vacation. Many people believe that an individual entrepreneur has only two options - active work or its complete cessation in case of failure. But practice has shown that proper suspension of activities allows you to rethink many issues, and then resume the enterprise without the need to waste time and money.

What options are there?

To suspend business activities, you can use one of two ways:

1. Voluntary closure of individual entrepreneurs. This option is suitable for businessmen who do not plan to restart their business for a long period. Subsequently, the individual entrepreneur has the right to register and close as many times as necessary. To completely stop an activity, an application is required, after consideration of which a person is free to choose any path.
2. Temporary suspension of work. This method is optimal for entrepreneurs who plan to retain their status as an individual entrepreneur, but at the same time step away from business for some time. The advantage of this method is that subsequently there is no need to go through all the registration procedures again. But there is also a drawback, which is maintaining certain obligations to the country.

The peculiarity of the status of an individual entrepreneur is that it is unlimited, so the state is not interested in the level of profit of a businessman or the volume of transactions he has carried out for the sale or purchase of goods. Therefore, there is no need to confirm the suspension of activities. An individual entrepreneur has the right to rest for any period and an unlimited number of times, without officially closing the enterprise. The main thing is to fulfill obligations to the state.

Suspension of the activities of individual entrepreneurs: basic rules

The first step is for an individual entrepreneur to decide for what period he is “freezing” the business. If the suspension of the activities of an individual entrepreneur is planned for several years, it is easier to close the enterprise and open it again after a while. To do this, you need to fill out an application in the prescribed form and take it to the tax service. As noted above, an entrepreneur has the right to stop and start the activities of an individual entrepreneur an unlimited number of times without any consequences.

The procedure for closing an individual entrepreneur takes place in several stages:

1. Filling out an application (form number P26001).
2. Payment of state duty.
3. Deregistration of cash register machines.

To avoid mistakes when filling out an application, it is advisable to follow the template that can be found on the Internet or the Federal Tax Service branch of your city.

If a decision is made to suspend activities for a short period, further actions depend on the current tax regime. If it is the simplified tax system or OSNO, the entrepreneur pays based on the profit received. In the case where there is no income, there will be no expenses. But this does not mean that reporting can be avoided. Nil declarations must be completed and submitted for verification within the time limits established by law.

If the entrepreneur has chosen the patent form, unified agricultural tax or UTII, payments are fixed. In this case, the suspension of the individual entrepreneur’s activities does not affect anything - the entrepreneur is forced to make payments taking into account current financial obligations. Individual entrepreneurs who work on the UTII taxation form. If there is no desire to pay, he has the right to contact the tax service and fill out an application for deregistration. In this case, there is no need to pay tax during the suspension of activities. If you want to return to work, you just need to come to the Federal Tax Service again and submit an application for registration. After reviewing the document, accruals for UTII are returned.

Individual entrepreneur's obligations

The tax system of the Russian Federation is structured in such a way that the suspension of the activities of an individual entrepreneur (even if short-term) leaves the entrepreneur with a certain responsibility to the main regulatory structures:

• PFR (Pension Fund).
• Federal Tax Service (Tax Inspectorate).
• FSS (Social Insurance Fund).

Below we highlight the obligations that remain with an individual entrepreneur in the event of a temporary suspension of activities:

• Making regular payments to the Social Insurance Fund and the Pension Fund.
• Submitting a full package of reports to the Pension Fund, Federal Tax Service and Social Insurance Fund. Documents must be sent within the deadlines established by law. This requirement is relevant even if there is no income during the break (declarations may be zero).
• Transfer of information on the average number of employees. An entrepreneur must remember his responsibility to employees if the individual entrepreneur acts as an employer. People who are officially employed have certain rights. It is prohibited to ignore them in case of suspension of activities. Otherwise, the individual entrepreneur may face problems.
• Maintaining an accounting book where profits and expenses are recorded. This is necessary to solve two problems - providing peace of mind and maintaining records.

Subtleties of closing an individual entrepreneur

If the break is a year or more, a complete cessation of activity would be a justified step. In this case, the entrepreneur must take several steps. At the initial stage, you need to go to the Federal Tax Service and fill out a corresponding application. After this, the state fee is paid and a document is sent that confirms the transfer of information to the Pension Fund (optional).

The next stage is an audit, the purpose of which is to identify and repay current debts. It is recommended to pay special attention to the area of ​​taxation. After the termination of the individual entrepreneur’s work, the process of paying taxes stops, but until the application is submitted to the Federal Tax Service, all legal requirements remain in force.

Next, you need to take the documents on closing the individual entrepreneur to the fiscal service, for which you should contact the Federal Tax Service at the registration address of the enterprise. The period for consideration of the application is limited (five days), after which the Federal Tax Service must issue a certificate confirming the termination of the individual entrepreneur’s activities.

After changes are made to the legislation, the tax service must independently inform the FSS about the deregistration of individual entrepreneurs. This requirement is relevant for cases when an individual entrepreneur does not have hired employees. If there are any, the entrepreneur must independently deregister with the Social Insurance Fund.

If a cash register was used during work, it must be deregistered before the closure of the individual enterprise. In case of suspension of activity, this operation is not necessary. The next step is to close the current account (if it was opened previously). To do this, you need to go to your bank and fill out an application.

If the individual entrepreneur has a seal, it must be destroyed. This work is usually performed by the companies that manufacture it. To do this, you need to hand over the stamp itself, fill out an application, and also present a copy of your passport and pay for the services. All documents indicating the closure of an individual entrepreneur should be kept for 4 years.

Results

Suspension of activities is an ideal way for individual entrepreneurs who do not want to waste time collecting papers to close and subsequently open a business. But the desire to take a break does not at all relieve the entrepreneur from his obligations to employees and regulatory authorities. Please note that delays in submitting the declaration can lead to the accrual of large fines and penalties, so such developments should be avoided.

It is a mistaken opinion that an individual entrepreneur can only be active. But if it doesn’t work out, we have to close. There is another option: activities can be suspended for a while. How to competently carry out a temporary suspension of the activities of an individual entrepreneur and not cause unnecessary problems?

How to suspend activities

First, estimate how long you will be unable to perform your functions. If there is a long-term cessation of activity, then you can temporarily close the individual entrepreneur by submitting a corresponding application to the Federal Tax Service. The law provides for the possibility of an unlimited number of openings and closings of a business, and the status of an entrepreneur itself does not have an expiration date.

The procedure for closing an individual entrepreneur in 2017 follows the standard: you submit an application in form No. P26001, pay the state fee and deregister the cash register (CCM). You can download a sample form.

If you decide to suspend your activities for a short period of time, then further actions depend on the tax regime you are in. OSNO and simplified tax system are those systems in which taxes are deducted depending on the income generated by the business. There will be no income, and there will be no payments to the tax service. However, you are required to submit declarations, even if they are zero.

The law allows you to open and close an individual entrepreneur an unlimited number of times, and the status of an entrepreneur is unlimited.

The tax regimes of UTII, Unified Agricultural Tax and PSN provide for fixed payments, therefore the temporary suspension of the activities of individual entrepreneurs does not affect them in any way - payments must be made regularly. If you work in the UTII mode, you can submit an application to the Federal Tax Service to be deregistered as a payer of this tax. As soon as the activity is resumed, re-submit the application for registration for the payment of imputation.

Responsibilities of an individual entrepreneur

The system is designed in such a way that the actual cessation of an individual entrepreneur’s activities does not relieve him of liability to the Tax Inspectorate (FTS), the Pension Fund (PFR) and the Social Insurance Fund (SIF).

Let's consider the responsibilities of an entrepreneur that remain with him during a break in work:

1. The entrepreneur is obliged to submit all necessary reports to the Federal Tax Service, Pension Fund and Social Insurance Fund within the established time frame. The lack of income does not matter at all - a number of declarations will be zero.
2. It is necessary to pay fixed contributions to the Pension Fund (PFR) and the Social Insurance Fund (SIF).
3. It is necessary to submit information (SSCH). We must not forget that if you have employees, you are responsible as an employer. People hired have labor rights - you shouldn’t ignore them, so that you don’t have problems with the law later.
4. The entrepreneur must continue to keep a book of income and expenses (KUDiR). This is necessary both for reporting and for your peace of mind.

Suspension of activities is suitable for those entrepreneurs who do not want to collect packages of documents for closing and opening a business twice. If you decide to take a break, then remember that this does not relieve you of your responsibilities to departments and your employees. And forgotten declarations or reports will entail numerous fines and penalties.