Due to the Russian military invasion in Ukraine, hostilities continue, and enemy missile strikes damage critical infrastructure. Some Ukrainians who do business have decided to close it. "

Is it possible to close FLP in "

In Ukraine, the process of closing for sole proprietors has been simplified. This can be done in a few minutes in " Previously, it was necessary to fill in 58 fields, now - only 12.

To close the FLP you must:.

Have a digital signature. It can be done in the CPA, PrivatBank or other institution accredited for key certification. The list of such institutions can be found on the website of the Central Certifying Authority. To do this, you need to have a passport, an identification code and fill out a registration card.

Register or log in to the citizen's account on the "

Fill out an online form for receiving a service. All important information is already stored in the system - you just need to check if it is correct and sign the application using an electronic signature.

The signed application will be automatically sent to the registrar, information about the closure will also be sent to the tax office.

The status of the application can be checked in the citizen's office. A message about the closure of FLP will appear in the account. It is also sent by email..

Important conditions for closing FLP: what you need to know.

You can close an FLP only if you have paid all taxes, even for the month when you close. In the state fiscal service, you need to find out if you have outstanding taxes and pay, if any. Only then will you be deregistered at the Taxpayer Service Center at the place of registration. On the portal "

It should be noted that due to the martial law, the individual entrepreneur may not pay ERUs, however, in this case, he will not be credited with the insurance period necessary for retirement. There is also now a 2% income tax exemption, which is planned to be canceled this spring..

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For FLP on a simplified system:.

You must pay a single tax for the month in which you closed the sole proprietorship, or for the quarter if you were in group 3 of the single tax.

After payment, you must submit a single tax payer declaration for the quarter in which the FLP was closed (for example, if you terminated the activity of the FLP in May, you must submit a declaration for the II quarter). You can file a declaration within 40 days after the end of the quarter.

For FLP on a common system:.

It is necessary to provide liquidation reporting on property status and income within 30 days after the closure of the sole proprietorship. This reporting is submitted for the period from the beginning of the year until the day you closed the FLP.

Within 10 days of filing your return, you must pay personal income tax and military dues..

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Do I need to cancel licenses and close bank accounts when closing a sole proprietorship.

If the FLP had a license (for example, to sell alcohol or cigarettes) - it should be canceled.

After termination of activity, it is also necessary to close all bank accounts of FLP.

Earlier we wrote that the Cabinet of Ministers proposes to cancel the preferential taxation of 2% for FLP.