What is required to terminate the activity of the FOP?

To terminate business activity, the FOP submits application No. 1 to the state registrar in person or through the "Diya" portal with a note on termination of business activity.

State registration of the termination of the FOP is carried out within 24 hours after receipt of documents.

After termination of the FOP, it is necessary to submit the Declaration on the single tax with Appendix 1 (Appendix 1 replaces the report on the EUV).

The declaration is submitted for the quarter in which the state registration of termination was carried out (the second group submits the declaration for the year), within 40 calendar days following the last calendar day of the quarter, but it is allowed to be submitted before the end of the quarter.

EUV and single tax is paid for the month of termination inclusive.