You can close a sole proprietorship (FOP) in Diia free of charge and without visiting a registrar: according to the service page, the application takes about 2 minutes, and the registration up to 1 minute. But the record in the register is not the end of it. After closing, you have to submit your final reports, pay taxes and the ESV for the last period and close your bank account. Below: what to check before applying, the steps in Diia and the deadlines afterwards. Data checked on 21 October 2026.
Important. A closed FOP cannot be restored: if you want to work as an entrepreneur again, you will have to apply for a new registration. Closing does not cancel the obligations for the period you worked: under the law on the unified social contribution (ESV), after the FOP is terminated the person remains liable as a contributor for the activity they carried out as an entrepreneur. This article is for information only and is not a substitute for advice from an accountant.
Before Closing: What to Check
- Settlements with the budget. The tax authority’s Electronic Cabinet has a section called “Status of Settlements with the Budget”. For each payment it shows the tax debt (with a “-” sign, excluding penalty interest), the outstanding penalty interest, fines not yet applied and the payment deadlines. Individuals can pay right away with a payment card or by QR code.
- A certificate of no debt, if you need one. The application is submitted in the cabinet in the “Applications, requests for information” section (form F1300306 or J1300306). According to the state services guide, the certificate is issued free of charge within 5 business days, and it is refused if there is a tax debt or ESV arrears.
- Cash registers. In the “Software RRO” section of the cabinet you can see your registered software cash registers (PRRO), cash desks and cashiers. Check whether any are still open.
- Licenses. According to Diia, a license must be canceled with the authority that issued it. This is done in person or through a representative with a notarized power of attorney, even if you close the FOP itself online from abroad.
If you have hired employees, the employment relationships and reporting for them must be wound up separately. We do not cover that procedure here.
Step by Step Through Diia
The law allows the termination of a FOP’s business activity to be carried out automatically, without a state registrar (clause 3 of Part 1 of Article 25-1 of Law No. 755-IV, version of 24 April 2026). The steps below come from the “Automatic FOP Closure” service page.
- Click “Submit an application” and log in or register in the citizen’s account.
- Check the data. All the necessary information will be pulled into the application from the Unified State Register (USR). If everything is correct, sign the application with your personal electronic signature.
- The application goes to the USR. The FOP’s activity is terminated without a registrar, and the information about the closure is automatically sent to the tax office at the FOP’s place of registration.
- Check the status in the “Services — Ordered services” section. A notification of the closure will appear in the “Please note” section and arrive by email.
- Pick up the statement. It is generated automatically after the tax authority and the statistics bodies deregister you, within two business days. You can download it in the “Received documents” section.
A FOP that was registered offline can also be closed online: the information about it is in the electronic register. You can even apply from abroad. An accountant, however, can close the FOP on your behalf only offline, with a notarized power of attorney. If you worked on the simplified system, after closing you will be removed from the register of single tax payers and the register of VAT payers.
After Closing: Reporting and Taxes
The last reporting period depends on the taxation system. For a single tax payer, it is the period in which the tax authority received the registrar’s notice of termination (clause 294.6 of the Tax Code, version of 17 September 2026). The tax is charged up to the last day of the month in which the tax authority canceled the payer’s registration (clause 295.8).
| What | Reporting | Payment |
|---|---|---|
| Single tax, groups 1–2 | Declaration for the period in which the FOP was closed. According to Diia, it is filed within 40 days after the end of the quarter: if you closed in May, for Q2 | Single tax for the month in which the FOP was closed (Diia) |
| Single tax, group 3 | Declaration for the quarter of closure, within 40 days after it ends (Diia) | Single tax for the quarter (Diia) |
| General system | Declaration for the last base period, with business income only, by the deadline for a monthly period: 20 calendar days after the end of the month of closure (clauses 177.11, 49.18.1 of the Tax Code) | Personal income tax (PIT) and the military levy within 10 calendar days after the deadline for filing the declaration (clause 57.1 of the Tax Code) |
| ESV (all FOPs) | The last reporting period lasts until the day of state registration of the termination (Part 8 of Article 9 of Law No. 2464-VI); contribution data is submitted as part of the declaration | ESV for the month in which the FOP was closed (Diia) |
For the general system, the Diia page gives a different deadline: 30 days after the FOP is closed. The Tax Code ties filing to the deadline for a monthly period, so go by the shorter, 20-day deadline.
You will not be able to file the final declaration through the Diia service for single tax payers: it is not available to those in the process of terminating their activity. Report through the Electronic Cabinet: we explained how to do this in our article how to file a FOP declaration online. For ESV amounts in 2026, see our article ESV for FOPs in 2026.
Bank Account and Licenses
- FOP account. Diia advises contacting the bank where the entrepreneur’s account is held and closing it. Before that, it is worth paying the final taxes and ESV.
- Licenses. If you had any, contact the authority that issued them to cancel them.
How Much It Costs and How Long to Wait
| Method | Cost | Time |
|---|---|---|
| Diia, automatic closure | Free | Application about 2 minutes, registration up to 1 minute; statement after deregistration, within two business days |
| State registrar: Administrative Services Center (CNAP), notary, executive committees of councils, military administrations | Free | Within 24 hours of receiving the documents, excluding weekends and public holidays |
| By mail (registered letter) | No administrative fee, but the signature on the application must be notarized | As with a registrar, after the documents are received |
If It Does Not Work
- No notification. Check the status in “Ordered services” and the record itself on the USR portal. If the status has not changed and there is no email, contact Diia support.
- Refusal. The state services guide lists among the grounds the submission of documents by a person without authority, a court ban on registration actions, incomplete documents or information, submission to the wrong body and a mismatch between the application data and the USR. Once the cause is fixed, you can apply again.
- No electronic signature. Diia recommends an accredited certification center (about UAH 200) or free options: PrivatBank for its clients, the Ministry of Internal Affairs (MVS) and the State Tax Service (DPS).
- Online does not suit you. Applications are accepted by CNAPs, notaries, executive bodies of councils and district military administrations. You can also send it by mail, but then the signature on the application must be notarized.
Closing does not write off debts. If you do not file the final declaration on time, the Tax Code provides for a fine of UAH 340 for each failure to file or late filing (clause 120.1, as of 21 October 2026). And your ESV obligations for the period you worked as an entrepreneur remain with you even after closing (Part 4 of Article 6 of Law No. 2464-VI).
Frequently Asked Questions
How much does it cost to close a FOP?
In Diia and with a registrar it is free. The only costs may be an electronic signature or notarization of your signature if you send the application by mail.
Can I close a FOP if I have a tax debt?
The list of grounds for refusal given in the state services guide does not include tax debt. But the debt does not disappear: the obligations for the period you worked as an entrepreneur remain, so it is better to check the “Status of Settlements with the Budget” and pay it off in advance.
Can I close a FOP if I am abroad?
Yes. According to Diia, you can apply online without visiting a CNAP or the tax office: the system will make the USR record and notify the tax office itself. Licenses, if you have any, are canceled in person or through a representative with a notarized power of attorney.
Can a closed FOP be restored?
No. To work as an entrepreneur again, you apply for a new registration: we explained how to do this in our article how to register a FOP online through Diia.
When is a FOP considered closed?
According to Diia, once the information about the closure has reached the USR and the tax office, and a FOP on the simplified system has been removed from the register of single tax payers and the register of VAT payers. The closure statement is generated within two business days after deregistration.
