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Messenger Closure of FOP (PE) – we operate throughout Ukraine
- Full liquidation of FOP, including at the State Fiscal Service (SFS)
- Transparent pricing, stages and timelines
- We are a large law firm – it is always more reassuring than a “friend’s lawyer”
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Liquidation of SPD
In the process of liquidating an SPD, it is mandatory to deregister with the state tax service, obtain documents confirming the absence of SPD debts and register the termination of SPD activity.
Our company’s services for liquidating an SPD include:
- Consulting services regarding the SPD liquidation process;
- Registration of the termination of SPD activity with state registration authorities;
- Filing an application for removal from the registers of Single Tax and/or VAT payers (if applicable);
- Submission of liquidation reports to the State Tax Service and conducting a reconciliation;
- Submitting an application for an inspection to the tax authority, collecting and preparing all documents required for SPD liquidation;
- Closing bank accounts;
- Assistance during the tax inspection and obtaining the Inspection Report.
To liquidate your SPD we need the following documents:
- Extract from the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Formations;
- Seal (if any);
- Original extract from the register of Single Tax and/or VAT payers (if applicable);
- Originals of all reports submitted to the Tax Inspectorate and the Pension Fund for the entire period of operation;
- Income ledger registered with the tax inspectorate and filled in up to the date of the start of liquidation (if available);
- Certificate of bank account closure, if such exists;
- If there was a bank account – a statement covering the entire period of its existence;
- Primary financial documentation (invoices, bills, acts, receipts, contracts, checks and other documents);
- Copy of passport pages and the FOP identification number.
You can go through the SPD liquidation procedure yourself.
Registration of the termination of SPD activity is not territorially bound, so you DO NOT NEED to go to the registration authority at your place of residence. Also, since November 2019 notaries have been authorized to perform registration actions.
Documents required to register the termination of SPD activity:
- Tax Identification Number (TIN) (bring a photocopy in addition);
- Passport (bring a photocopy in addition);
- The registration card for termination of activity of an individual entrepreneur (SPD), completed in block letters by hand or typed;
- Notarized copy of the power of attorney (if the card is submitted by an authorized person).
It is a mistaken belief that once the Unified State Register shows that the SPD has ceased its activity, the SPD liquidation procedure is finished. In fact, you still remain registered with the tax office and are obliged to pay taxes even if no activity is carried out.
You must go through the second stage of SPD liquidation — undergoing an inspection and deregistration with the tax office.
Thus, after the Unified State Register displays information about the liquidation of the SPD, it is necessary to prepare for the inspection, namely:
- Submit applications to the State Tax Authority to opt out of the Single Tax and/or VAT, if you previously used such a tax system;
- Submit liquidation reports;
- Undergo a reconciliation at the tax office, as a result of which all debts will be settled;
- Close SPD bank accounts and obtain account statements;
- Prepare primary financial documentation for the last 3 years of SPD operation.
It is important to do this before the inspection.
Then you submit an application for inspection and wait for its assignment. As a result of a successful inspection, the inspector issues an Inspection Report, based on which all departments automatically sign the clearance form and deregister the SPD.
Only after this can the SPD be considered liquidated.
If you do not have time to go through the rather lengthy SPD liquidation procedure or you have questions at any stage of the liquidation (for example, unclear origin of a debt during reconciliation or insufficient primary documentation, etc.), you can contact our lawyers. We know all the nuances and can help both with resolving a specific issue and with SPD liquidation from A to Z.