Closing a sole trader (FOP)

Period — from 2 months. Cost — UAH 1,000.

Documents required

• certificate of State registration
• certificate of registration with the tax authority (form 4-OPP)
• VAT payer or single tax payer certificate
• notice of registration with the Pension Fund
• information about employees, if any
• originals of all primary financial documents
• bank account statements and chequebooks
• the seal
• copies of the passport and tax identification number

What the legal service includes

• preparation of the necessary set of documents
• payment of State duties
• registration of the termination of activity with the relevant district administration
• representation during inspections by the tax authority and the funds
• deregistration with the tax authority and the funds
• closing the bank account
• surrender of the seal
• completion of the termination procedure with the district administration

Three stages of the procedure

• taking the decision to terminate entrepreneurial activity and notifying the State registrar
• applying to the tax service and the Pension Fund regarding the termination of activity
• submitting documents to the State registrar for an entry in the Unified State Register on the termination of entrepreneurial activity