Submitting an Application to Terminate FOP Activity with the State Registrar

To officially terminate the activity of a sole proprietor (FOP), an application must be submitted to the state registrar. The process begins with completing the FOP termination form, which can be submitted either in person at the Administrative Services Center (CNAP) or through the state e-services platform. Once the application is submitted, the registrar verifies the data and updates the Unified State Register accordingly. Only after this registration is the entrepreneurial activity officially terminated.
It’s important to note that submitting the application does not automatically end tax obligations — the liquidation process involves several additional steps.

Final Settlement of Tax Obligations with the Tax Authority

After submitting the termination application, the FOP must settle all outstanding tax obligations with the tax authority. This means the entrepreneur is responsible for paying any taxes, fees, and contributions accrued prior to the liquidation request.
To do this, the entrepreneur must contact the tax office where they are registered and clarify whether there are any outstanding payments or debts. If any unpaid taxes, fines, or arrears exist, they must be cleared before the FOP closure procedure can be completed.

Submitting the Final Liquidation Report Within the Legal Deadline

The final step in terminating FOP activity is submitting the final liquidation report to the tax authority. This report must be filed within the legally established timeframe — typically within 30 days after submitting the termination application.
The report must include final income and expense data, as well as confirmation that all tax obligations have been fulfilled.
Failure to submit this report on time may result in fines, so it’s essential to meet the deadline. Once the final report is accepted and the tax authority completes any required audits, the FOP closure process is officially considered complete.